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Introduction of Auditing Auditing Spring2015 Lecture 1Professor Cohen
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Audit- Lecture #1 • January 21, 2015 • Professor Cohen • Please visit our website at http://raw.rutgers.edu • • Time Stamp: • 0:04 Introduction to Audit • 7:38 What is an Auditor? • 8:41 Assurance service • 14:46 Types of Services • 15:56 Attestation Services • 20:28 The Attest Function • 20:48 Suitable Criteria • 21:16 Forms of Attestation • 24:29 Audit Evidence • 27:16 What Creates the Demand for Audit? • 34:20 History of the Attest Function • 36:07 The Accounting Profession's Creditably Crisis • 49:17 Financial Audits • 49:19 Other Types of Audit • 51:26 Internal Audit • 51:37 AICPA's Traditional Role • 55:18 Establishes Standards- Examples • 56:02 Research and Publication • 1:02:47 Continuing Professional Education • 1:04:07 Professional Regulation • 1:05:18 The CPA Examination • Summary: • In this lecture, Professor Cohen describes the auditing profession using his personal experience. He explains what the assurance service is and gives a background of the attest function. He also describes what it is like to be an auditor and what students can expect from the CPA exam. • Please subscribe to our channel to get the latest updates on the RU Digital Library. • To receive additional updates regarding our library please subscribe to our mailing list using the following link: • http://rbx.business.rutgers.edu/subsc...
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