The images and music in our training modules are provided by different sources as follows:
- Proprietary images taken by OBA for use in our training modules.
- The following collections of royalty-free images originally purchased from www.comstock.com and used in accordance with the terms of the licensing agreement.
- Training & Seminars
- Financial Icons
- Business Images
- Business II
- Photos purchased from www.istockphoto.com and freedigitalphotos.com, and video content from www.pond5.com, which are used in accordance with the terms of their standard license.
- Music purchased from www.stockmusic.com and stockmusic.net are used in accordance with the terms of their standard license.
The sample audit report and the auditor’s opinions used in the training module The Auditor’s Report are taken from the Clarified Statements on Auditing Standards (SASs), AU-C Section 700 Forming an Opinion and Reporting on Financial Statements and AU-C Section 705, Modifications to the Opinion in the Independent Auditor’s Report. © 2015 American Institute of Certified Public Accountants (AICPA). Used with permission.