Скачать или смотреть Introduction to Integrated Audits [CPA Prep]

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🎓 Lesson Overview:
This lesson provides an introduction to integrated audits and highlights the differences between integrated and non-integrated audits. The main objective of an integrated audit is to assess and express an opinion on a company's internal controls over financial reporting (ICFR). Unlike a traditional financial statement audit, which focuses on the financial statements themselves, an integrated audit delves into the internal controls that generate the numbers on the statements. By examining processes such as cash reconciliation and inventory counting, the integrated audit offers greater assurance of the accuracy and sustainability of the financial statements. The scope, procedures, and purpose of an integrated audit are more extensive than those of a regular audit, as an opinion is given on the internal controls of a company, necessitating more comprehensive testing and procedures.

🔍 Key Topics Covered:
Integrated Audits
Audit Basics
Internal Controls
Financial Reporting

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