Auditing 101 | Part 1: Starting the Audit (2026 CPA Evolution)
In this first video of our Auditing 101 series, we focus on the foundational steps of every audit engagement. Key topics include:
Client Acceptance: The critical importance of vetting new clients and maintaining quality control.
Engagement Letters: Defining the roles and responsibilities of both the auditor and management.
Audit Documentation: Establishing the essential framework for a 2026 AUD-compliant file.
Internal Controls: A high-level look at understanding design vs. implementation.
Watch the Full Series:Part 1: Starting the Audit | Part 2: Risk & Materiality | Part 3: Procedures & Sampling | Part 4: Conclusion & Reports
Master AUD in 2026:Join the Maxwell CPA Review Course
To learn more about how I scored a 90 on AUD read my full guide.
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