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The 4 Types of Audit Opinions

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Lessons List | 45 Lesson
What is an Audit
00:06:01

What is an Audit
Why Auditing is Important
00:07:05

Why Auditing is Important
Auditing Attestation and Assurance
00:05:05

Auditing Attestation and Assurance
The 4 Types of Audit Opinions
00:06:34

The 4 Types of Audit Opinions
Going Concern Opinion
00:03:52

Going Concern Opinion
Internal Audit vs External Audit
00:03:17

Internal Audit vs External Audit
The Sarbanes Oxley Act of 2002
00:10:34

The Sarbanes Oxley Act of 2002
The Audit Committee
00:04:12

The Audit Committee
Auditing Standards
00:05:42

Auditing Standards
PCAOB vs AICPA Auditing Standards
00:04:41

PCAOB vs AICPA Auditing Standards
The Audit Process
00:06:42

The Audit Process
Client acceptance or continuance
00:02:56

Client acceptance or continuance
Independence in Fact vs independence in Appearance
00:02:19

Independence in Fact vs independence in Appearance
The Engagement Letter
00:01:51

The Engagement Letter
The 3 Types of Audit Tests
00:04:55

The 3 Types of Audit Tests
The Fraud Triangle
00:03:21

The Fraud Triangle
The Audit Risk Model
00:07:47

The Audit Risk Model
9 Types of Audit Procedures and Evidence
00:06:39

9 Types of Audit Procedures and Evidence
Vouching vs Tracing
00:02:21

Vouching vs Tracing
Management Assertions Auditing
00:03:48

Management Assertions Auditing
Assertions about Classes of Transactions and Events Auditing
00:05:39

Assertions about Classes of Transactions and Events Auditing
Assertions about Account Balances Auditing
00:05:56

Assertions about Account Balances Auditing
The 5 Components of Internal Control
00:05:00

The 5 Components of Internal Control
The Auditor s Consideration of Internal Control
00:03:14

The Auditor s Consideration of Internal Control
4 Types of Tests of Controls
00:04:14

4 Types of Tests of Controls
Segregation of Duties
00:06:07

Segregation of Duties
Types of Internal Control Deficiencies
00:03:07

Types of Internal Control Deficiencies
Material Weakness vs Significant Deficiency
00:06:06

Material Weakness vs Significant Deficiency
4 Indicators of a Material Weakness
00:02:36

4 Indicators of a Material Weakness
Reporting a Material Weakness
00:02:53

Reporting a Material Weakness
Check Kiting fraud scheme
00:04:14

Check Kiting fraud scheme
Lapping fraud scheme
00:04:36

Lapping fraud scheme
Audit Sampling
00:08:17

Audit Sampling
Statistical vs Nonstatistical Sampling
00:03:42

Statistical vs Nonstatistical Sampling
Sampling Risk vs Nonsampling Risk
00:04:00

Sampling Risk vs Nonsampling Risk
Attributes Sampling
00:04:43

Attributes Sampling
4 Sampling Approaches
00:03:14

4 Sampling Approaches
Variables Sampling
00:03:04

Variables Sampling
Monetary Unit Sampling
00:03:04

Monetary Unit Sampling
Classical Variables Sampling
00:01:46

Classical Variables Sampling
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Course Description

Auditing is defined as the on-site verification activity, such as inspection or examination, of a process or quality system, to ensure compliance to requirements. An audit can apply to an entire organization or might be specific to a function, process, or production stepWhat is the purpose of auditing? The purpose of an audit is to form a view on whether the information presented in the financial report, taken as a whole, reflects the financial position of the organisation at a given date, for example: Are details of what is owned and what the organisation owes properly recorded in the balance sheet?What are the 3 types of audits? There are three main types of audits: external audits, internal audits, and Internal Revenue Service (IRS) audits. External audits are commonly performed by Certified Public Accounting (CPA) firms and result in an auditor's opinion which is included in the audit report.
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