CPA Audit Textbook and Videos Update June 2018

The CPA Audit Textbook and Videos have been updated with changes related to the latest accounting standards. The significant changes are listed below and the new content is available for current students in My Studies.

Candidates should review the changed material in the updated textbook and/or videos. If you have any questions about these changes, please contact us and we will be glad to assist you.

You can also learn more about the HOCK CPA and other exam prep materials if you are not already a HOCK student.

Area II

  • Expanded discussion of Audit Risk at the beginning of Area II.

Area III

  • Added new guidance for the Going Concern Assessment.

Area IV

  • Added discussion of the new PCAOB AS 3101 Standard on Audit Opinions.
  • Added discussion of the new standard on audit involvement with exempt offering documents.