Exam 1 Review - Exam 1 Review Chapter 1, 2, 3, and 4...

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Exam 1 Review Chapter 1, 2, 3, and 4 Chapter 1 The Demand for Audit and Other Assurance Services Nature of Auditing a. Evidence (define the term) b. Information c. Determining degree of correspondence Competence and independence of auditor Need to report on findings Distinction between Auditing and Accounting Economic Demand for Auditing Information risk Assurance Services Assurance services Attestation services Audits of historical financial statements Attestation on internal control over financial reporting Management consulting and other non-assurance services Types of Audits and Auditors The nature of financial, operational, and compliance audits The primary differences between independent CPAs, government auditors, internal revenue agents, and internal auditors Certified Public Accountant The requirements for taking the CPA exam
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Chapter 2 The CPA Profession Certified Public Accounting Firms and their Activities The four categories of CPA firms
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This note was uploaded on 05/20/2008 for the course ACCOUNTING 419 taught by Professor Magdyfarag during the Spring '08 term at Cal Poly Pomona.

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Exam 1 Review - Exam 1 Review Chapter 1, 2, 3, and 4...

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