Knowledge-Based Audit™ Methodology: Designed for Today’s Complex
To help firms meet the demands of the latest standards, CCH audit
experts developed an effective auditing process that combines the latest
advances in technology with a specialized methodology. The
Knowledge-Based Audit™ (KBA) methodology was developed from the ground
up to ensure the best possible approach to implementing the AICPA
Each audit title based on the KBA framework includes the latest audit
requirements for a specific type of company or organization.
Knowledge-Based Audit Titles (KBA Titles) assist you in performing
audits by providing relevant and up-to-date expert guidance, risk
assessment tools and comprehensive practice aids.
This expert information is available to you in two main formats,
depending on your need:
The interactive version (Knowledge Tools) works in concert with
the revolutionary digital audit management process offered by ProSystem
fx Knowledge Coach and guides the auditor in tailoring an audit plan to
a particular entity.
The content version (ARM Module) is available via Accounting
Research Manager ® and delivered as Microsoft Word and Excel files,
making the expert information in each title easily accessed and
manipulated. As an ARM Module, content is fully searchable throughout
all of your ARM libraries.
To view available titles select the Available Titles tab.
Audit Guides Provide Corresponding Interpretive Material
In addition to the expert information and practical tools of the KBA
titles, CCH offers a full compliment of industry-specific Audit Guides
on Accounting Research Manager. The Guides feature expert interpretive
material and guidance to help you get the most out of the KBA workpapers
at every step within the audit.