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Financial Auditing (U.S.) Test

Our Financial Auditing (U.S.) test measures your knowledge of American financial auditing rules and procedures. Designed for the experienced auditing professional, this test covers the following topics: Auditing Standards and Professional Conduct, Internal Control and Assessing Risk, Overview and Structure of Auditing, Substantive Tests and Audit Sampling, the Audit Process and Strategies.

Scope of the Online Financial Auditing (U.S.) Test

Auditing Standards and Professional Conduct
Audit Strategy
Controlling the Audit
General Accepted Auditing Standards
General Standards
Implementation Planning
Planning the Audit
Responsibilities to the Clients
Role of the Auditor
Standards of Field Work
Standards of Reporting
Technical Standards
Working Papers
Internal Control and Assessing Risk
Accounting System
Control Environment
Control Objectives
Control Procedures
Elements of Internal Control
Maintaining Files
Processing Transactions
Protecting Assets
Reasonable Assurance
Transaction Cycles
Overview and Structure of Auditing
Role of the Auditor
Substantive Tests and Audit Sampling
Concepts of Attributes Sampling
Deviation Rate
Evaluating the Results of Substantive Tests
Misstatement Amount
Nonsampling Risks
Nonstatistical Sampling
Sample Sizes
Sampling Risks
Sequential Sampling
Statistical tests
The Audit Process and Strategies
Controlling the Audit
Implementation Planning
Planning the Audit
Steps in the Audit


40 minutes.

Assessment Method of Questions

Multiple choice questions

Each question has between 2 and 8 options out of which 1 or more may be correct.

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Related Professions

Financial Analyst


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