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🎙️ Management Assertions (AICPA): Audit Fundamentals
21:50
YouTubeFarhat Lectures. The # 1 CPA & Accounting Courses
🎙️ Management Assertions (AICPA): Audit Fundamentals
Learn the AICPA management assertions that form the foundation of audit testing and evidence gathering. This lecture from the Auditing & Attestation (AUD) CPA Course explains the five key assertions—existence, completeness, rights & obligations, valuation, and presentation—and how auditors use them to design and evaluate audit procedures ...
1 week ago
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The Audit Process
YouTubeFeb 12, 2019
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