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The Auditing and Attestation section covers knowledge of auditing procedures, auditing standards generally accepted in the United States of America (GAAS) and other standards related to attest engagements and the skills needed to apply that knowledge in auditing and other attestation engagements. This section tests such knowledge and skills in the context of the five broad engagement tasks show below:
- Plan the engagement,evaluate the prospective client and engagement, decide whether to accept or continue the client and the engagement, and enter into an agreements with the client
- Consider internal control in both manual and computerized environments
- Obtain and document information to form a basis for conclusions
- Review the Engagement to provide reasonable assurance that objectives are achieved and evaluate information obtained to reach and to document engagement conclusions
- Prepare communications to satisfy engagement objectives
Lambers CPA Review offers 4 ways to prepare for the Auditing and Attestation section:
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