ARF
flashcards
Decks in class (17)
# Cards
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1: Concept of and need for assurance39
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2: Process of assurance: obtaining an engagement9
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3: Process of assurance: planning and risk assessment26
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4: Process of assurance: evidence and reporting4
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5: Risk, internal control and information flows0
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6: Revenue system0
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7: Purchases system0
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8: Employee costs0
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9: Internal audit0
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10: Documentation0
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11: Evidence and sampling0
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12: Written representations0
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13: Substantive procedures - key financial statement figures0
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14: Codes of professional ethics and regulatory procedures10
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15: Integrity, objectivity and independence0
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16: Confidentiality7
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Analytical Procedures Formulae10
