On the AICPA Web site (www.aicpa.org), find “Students and CPA Candidates.”What is included under “The CPA Exam”?
Answer to relevant QuestionsWhat is an audit? A financial statement audit? An audit of internal control over financial reporting (ICFR)? An integrated audit?How does an audit benefit the capital markets? How does it benefit the company being audited?How can a company benefit from an audit in terms of its operations and performance?What are the different tiers or categories of firm sizes into which CPA firms are grouped, and what are the characteristics of each tier?Why are analytical procedures a required step in audit planning?
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