Assurance & Audit Explained: CPA Exam Foundations Made Simple скачать в хорошем качестве

Assurance & Audit Explained: CPA Exam Foundations Made Simple

Here’s a quick snapshot of what you’ll learn in the full lesson: 🔹 What an assurance engagement really is — and the 5 elements that must be present 🔹 The difference between audits, reviews, and non-assurance engagements 🔹 Why assurance exists: agency risk + information risk 🔹 How the risk-based audit approach works in real-life settings 🔹 Roles of management vs. roles of auditors 🔹 What the expectation gap is — and why it still matters 🔹 The full audit process: acceptance → planning → execution → reporting 🔹 How Audit Data Analytics (ADAs) improve audit quality 🔹 The anatomy of the Independent Auditor’s Report 🔹 The four types of audit opinions and when each applies This is one of the most comprehensive and easy-to-follow explanations of assurance and audit fundamentals — perfect for exam revision, interview prep, or strengthening your practical understanding of the profession.