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Auditing and Attestation (Auditing)
1.Planning the engagement
2.Internal controls
3.Obtaining and documenting information
4.Reviewing the engagement and evaluating information
5.Preparing communications (reporting)
Exam Focus: This section covers knowledge of auditing procedures, generally accepted auditing standards and other standards related to attest engagements and the skills needed to apply that knowledge.
Exam Format: 4.5 hours, 3 Multiple-Choice Question testlets, 2 Simulation testlets
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