Cash and Cash Equivalents

Accounts Receivable and Bad Debts

Inventory Valuation and Costing Methods

Property, Plant, and Equipment (PP

Depreciation and Amortization

Intangible Assets

Investments (Short-term and Long-term)

Impairment of Assets

Leases

Fair Value Measurement

Asset Retirement Obligations

Current liabilities

Long-term Liabilities

Contingencies and Commitments

Equity

Business Combinations (Acquisition Method)

Consolidation of Financial Statements

Goodwill and Non-controlling Interest

Intercompany Transactions and Eliminations

Liquidations

Accounting for Liquidation Basis

Asset Realization and Liability Settlement

Distribution to Owners

Reporting Requirements for Entities in Liquidation

Foreign Currency

Foreign Currency Transactions

Translation of Foreign Currency Financial Statements

Exchange Rate Differences and Gains/Losses

Hedging Foreign Currency Risk

Purpose and Objectives of Auditing

Types of Audits

Financial Statement Audits

Compliance Audits

Operational Audits

Audit Process Overview

Generally Accepted Auditing Standards (GAAS)

Ethical Requirements and Independence

Professional Skepticism and Judgment

Roles and Responsibilities of Auditors

Audit Documentation

Quality Control Standards

International Standards on Auditing (ISA)

Legal Liability and Responsibilities Communication with Stakeholders

Understanding the Entity and Its Environment

Assessing Risks of Material Misstatement

Developing the Audit Plan

Determining Audit Strategy and Scope

Materiality and Audit Sampling

Internal Control Evaluation

Designing Audit Procedures

Gathering Audit Evidence

Testing Controls and Substantive Procedures

Documentation of Audit Work

Coordination with Audit Team and Specialists

Timing and Scheduling of Audit Activities

Review and Supervision of Audit Work

Types of Audit Evidence

Documentary Evidence

Physical Evidence

Analytical Procedures

Confirmations

Re-performance and Observation

Evaluating Sufficiency and Appropriateness of Evidence

Audit Sampling Techniques

Identifying and Assessing Misstatements

Drawing Conclusions from Audit Evidence

Formulating Audit Opinions

Types of Audit Reports

Unqualified (Clean) Opinion

Qualified Opinion

Adverse Opinion

Disclaimer of Opinion

Reporting Requirements and Communication with Stakeholders

Subsequent Events and Going Concern Considerations

Legal and Regulatory Reporting Obligations

Documentation of Findings and Conclusions

Understanding IT Controls

General and Application Controls

IT Governance and Risk Management

Data Integrity and Security

Auditing Automated Systems and Processes

Computer-Assisted Audit Techniques (CAATs)

Cybersecurity Considerations

Evaluating System Development and Change Management

Internal Audit

Role and Responsibilities of Internal Auditors

Internal Audit Standards and Frameworks

Risk Assessment and Internal Control Evaluation

Planning and Conducting Internal Audits

Reporting and Follow-up Procedures

Fraud Detection and Prevention

Coordination with External Auditors

Overview of the U.S. Federal Tax System

Sources of Tax Law

Taxable and Nontaxable Income

Gross Income Inclusions and Exclusions

Deductions for Adjusted Gross Income (AGI)

Itemized Deductions

Tax Credits

Filing Status and Exemptions

Computation of Tax Liability

Tax Payments and Withholding

Tax Administration and Compliance

Penalties and Interest

Ethical Considerations in Tax Practice

Filing Status and Requirements

Gross Income Inclusions and Exclusions

Adjustments to Income

Deductions for Adjusted Gross Income (AGI)

Itemized Deductions

Tax Credits

Computation of Taxable Income

Tax Rates and Computation of Tax Liability

Alternative Minimum Tax (AMT)

Taxation of Capital Gains and Losses

Taxation of Retirement Income

Taxation of Social Security Benefits

Estimated Tax Payments and Withholding

Tax Compliance and Filing Requirements

Penalties and Interest

Formation of Corporations

Taxable Income Calculation for Corporations

Corporate Deductions and Credits

Corporate Distributions (Dividends)

Earnings and Profits

Taxation of S Corporations

Corporate Liquidations and Reorganizations

Consolidated Tax Returns

Corporate Tax Compliance and Filing Requirements

Partnership Taxation

Formation of Partnerships

Determination of Partnership Income

Allocation of Income, Deductions, and Credits

Basis of Partnership Interest

Distributions to Partners

Sale or Exchange of Partnership Interests

Termination and Liquidation of Partnerships

Partnership Tax Compliance and Filing Requirements

Code of Professional Conduct

AICPA and State Board Rules

Concept of Independence

Integrity, Objectivity, and Due Care

Confidentiality and Professional Behavior

Acts Discreditable and Disciplinary Actions

Ethical Decision-Making Frameworks

Responsibilities to Clients and the Public

Conflicts of Interest

Advertising and Solicitation Rules

Commissions and Referral Fees

Continuing Professional Education (CPE) Requirements

Legal Liability and Malpractice

International Ethics Standards

Introduction to Strategic Management

Mission, Vision, and Objectives

Environmental Scanning and Analysis

Internal Analysis (Strengths and Weaknesses)

External Analysis (Opportunities and Threats)

Strategy Formulation

Corporate-Level Strategies

Business-Level Strategies

Functional Strategies

Strategy Implementation

Organizational Structure and Design

Leadership and Corporate Culture

Resource Allocation

Strategic Control and Evaluation

Competitive Advantage and Core Competencies

Global and International Strategies

Ethical Considerations in Strategy

Cost Concepts and Classifications

Direct vs. Indirect Costs

Fixed, Variable, and Mixed Costs

Cost Behavior and Cost-Volume-Profit Analysis

Job Order Costing

Process Costing

Activity-Based Costing (ABC)

Standard Costing and Variance Analysis

Budgeting and Forecasting

Flexible Budgets

Responsibility Accounting

Performance Measurement and Balanced Scorecard

Relevant Costing and Decision Making

Break-even Analysis

Inventory Management and Costing Methods

Overhead Allocation

Cost Control and Reduction Techniques

Introduction to Internal Controls

Objectives and Principles of Internal Control

Components of Internal Control (COSO Framework)

أنواع الضوابط الرقابية

Preventive, Detective, and Corrective Controls

Manual vs. Automated Controls

Control Activities

Segregation of Duties

Authorization and Approval Processes

Physical and IT Security Controls

Monitoring and Evaluation of Controls

Internal Control Testing

Control Deficiencies and Remediation

Risk Management Concepts

Risk Identification and Assessment

(Avoidance, Mitigation, Transfer, Acceptance)

Enterprise Risk Management (ERM)

Fraud Prevention and Detection

Fraud Risk Assessment

Anti-Fraud Controls

Reporting and Communication

Internal Control Reporting Requirements

Communication with Stakeholders

Overview of Information Systems

Types of Information Systems (Transaction Processing, MIS, DSS, ERP)

IT Controls and Security

Data Management and Database Concepts

Systems Development Life Cycle (SDLC)

E-commerce and Internet Technologies

Cybersecurity Risks and Controls

IT Governance and Frameworks (e.g., COBIT)

Emerging Technologies (Cloud Computing, Big Data, AI)

Business Communication

Principles of Effective Communication

Written Communication (Reports, Memos, Emails)

Oral Communication (Presentations, Meetings)

Nonverbal Communication

Communication in Teams and Organizations

Barriers to Effective Communication

Communication Technologies (Video Conferencing, Collaboration Tools)

Professionalism and Ethics in Communication

Cross-cultural Communication