1
Q
types opinions
A
- unmodified
- qualified
- adverse
- disclaimer
2
Q
management letter
A
(minor) control problems that did not effect financial reporting other than trivially
3
Q
other information
A
read the other information to identify material inconsistencies or misstatements of fact
Advanced Auditing
flashcards
Decks in class (15)
# Cards
-
Demand for independent auditing13
-
Internal control evidence15
-
Risk13
-
Materiality8
-
Audit evidence3
-
Ethics and Biases14
-
Audit process overview6
-
Understanding the client - strategic analysis8
-
Understanding the client - business processes3
-
Internal control evidence (Information Technology)9
-
Inquiry and analytical evidence11
-
Substantive Evidence8
-
Substantive Evidence (Statistical sampling)10
-
Aggregating evidence8
-
Auditor reporting3
