<![CDATA[CPA EXAM CLUB - AUD]]>Wed, 25 Jun 2025 11:54:17 -0700Weebly<![CDATA[AUD Section Overview and Changes Coming July 1 2021 : AICPA Webcast]]>Fri, 12 Mar 2021 20:06:07 GMThttps://www.cpaexamclub.com/aud/overview-of-the-aud-section-and-changes-coming-july-1-2021-aicpa-webcast-aud
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If you're currently prepping for AUD, check out a recording of the AICPA's recent "Overview of the AUD Section" webcast, presented by AICPA Exams Team members who oversee the development of the AUD section. They go in depth about the section, changes coming as of July 1, 2021, and answer candidate questions throughout. 
Note: you will first need to register to access the presentation.
Link to the Overview of the AUD Section webcast: 
https://aicpa.zoom.us/rec/share/GfEtHST7ZHJPKDHPULPtXYTMtV4lSNUTRifuWexODb2Wlqgk-_1v8WQGC7gViDuy.AW-Eh2PRpD2-QjsM?startTime=1614016535000
photo source: UWorld Roger CPA Review
]]><![CDATA[Statistical Sampling: The Basics (AUD 20:09)]]>Thu, 10 Dec 2020 19:46:24 GMThttps://www.cpaexamclub.com/aud/cpa-exam-audit-statistical-sampling-the-basics-by-darius-clark-aud
CPA Exam-Audit Statistical Sampling-The Basics, by Darius Clark

The CPA Audit Exam blueprint from the AICPA requires a candidate to be familiar with statistical sampling. Key concepts include how to determine sample size, how to interpret sample results and how to project sample results on to the population in order to determine whether the control is reliable o

Via https://www.youtube.com/watch?v=segX7t84gno | Amazon | Google
Keywords: audposts, audvideos, sampling
]]><![CDATA[AUD Section Guide - Gleim CPA Review]]>Mon, 20 Jul 2020 03:38:07 GMThttps://www.cpaexamclub.com/aud/aud-section-guide-gleim-cpa-review
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With the October updates to AUD being delayed until 2021, now is a great time to study for AUD. Passing AUD might feel intimidating, but with hard work and support, you can do it!  Go here for Gleim's FREE AUD CPA Exam Section Guide
AUD SECTION GUIDE - GLEIM CPA REVIEW
]]><![CDATA[Introduction to Attribute Sampling (AUD 28:05)]]>Fri, 16 Aug 2019 19:12:16 GMThttps://www.cpaexamclub.com/aud/introduction-to-attribute-sampling-auditing-and-attestation-cpa-exam-aud
Introduction to Attribute Sampling | Auditing and Attestation | CPA Exam

Define and describe audit sampling for exception rates. Auditors use sampling for tests of controls and substantive tests of transactions to determine whether controls are operating effectively and whether the rate of monetary errors is below tolerable limits. To do this, auditors estimate the percent of items in a population containing a characteristic or attribute of interest. This percent is called the occurrence rate or exception rate. For example, if an auditor determines that the exception rate for the internal verification of sales invoices is approximately 3 percent, then on average 3 of every 100 invoices are not properly verified.

Via https://www.youtube.com/watch?v=hKxX8-Uu61E | Amazon | Google
Keywords: accountingzone, audit sampling, audposts, audvideos, az-youtube
]]><![CDATA[The 4 Types of Audit Opinions (AUD 6:33)]]>Fri, 13 Jul 2018 20:13:13 GMThttps://www.cpaexamclub.com/aud/the-4-types-of-audit-opinions-aud

The 4 Types of Audit Opinions: This video discusses the 4 types of audit opinions that an external auditor may provide after conducting an audit. Companies hire an external auditor to provide an opinion as to whether their financial statements have been presented fairly, and the types of opinions that may be issued are: an unqu

Via https://www.youtube.com/watch?v=sPgVd8-cFWc | Amazon | Google
Keywords: audposts, audvideos, opinions
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