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hi my name is vu im a cpa heres my certificate if you guys want to see what it looks like in this video im going to spend approximately 15 minutes to cover three areas i think that are important to note going into either your assurance elective exam or your cp day two if you picked uh the assurance role this video isnt meant to cover everything in assurance but i it will touch base on three important topics that i would rank uh top on the list of things that you should know the three topics being direct testing of accounts and rap and assessing controls and were and special reports to issue so starting with one direct testing wrap if you encounter a case where it asks you to prepare some form of audit planning memo this sequence you always want to do is financial reporting issues first because these affect the audit planning memo that youre going to write so you want to quantify the financial reporting issues and provide journal entries to fix the previous incorrect entries be sur
