1
Q
What if a set of financial statemtns is to present fairly the activities of a business?
A
It’s important that transactions and events have been recorded in the correct accounting period
2
Q
What is linked?
A
Cutt-off testing for receivables and revenue
AA (Bookshelf 4)
flashcards
Decks in class (98)
# Cards
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Selecting Items for Testing (1)9
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Selecting Items for Testing (2)6
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Audit Sampling8
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Statistical Sampling10
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Advantages and disadvantages of Value Weighted Selection5
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Sampling Risk (1)7
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Sampling Risk (2)6
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Evaluation of Sample Results8
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Tests of Details5
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Automated tools and Techniques10
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Audit Software substantive procedures10
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Audit Software Use7
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Test Data (1)9
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Test Data (2)4
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Audit Data Analytics (1)10
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Audit Data Analytics (2)3
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Using Work Of Management's Expert (1)8
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Auditing Accounting Estimates (1)6
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Auditing Accounting Estimates (2)3
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Intangible Non-Current Assets9
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Research and Development Expenditure11
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Audit Procedures for Non-Current Assets (1)11
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Audit Procedures for Non-Current Assets (2)8
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Audit Procedures for Non-Current Assets (3)8
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Audit Procedures for Non-Current Assets (4)11
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Audit Procedures for Non-Current Assets (5)10
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Audit Procedures for Non-Current Assets (6)5
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Audit procedures for non-current assets (7)8
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Audit Procedures for Non-Current Assets (8)4
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introduction to Auditing Inventory (Audit Approach)6
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Physical Inventory Count9
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Planning the Inventory Count8
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Inventory held by third parties3
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Attendance at Inventory Count3
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Audit Procedures during Attendance at the Inventoru Count9
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Performing Test Counts5
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Documentation of Audit Work Performed during the Count5
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After the inventory count (1)6
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After the inventory count (2)5
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Cut-off testing (1)10
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Continuous Inventory Counting8
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Continuous Inventory Counting (2)8
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Accounting for Inventory8
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Auditing Inventory Valuation4
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Using the Work of an Auditor's Expert (1)4
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Audit Procedures for Inventory (1)9
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Audit Procedures for Inventory (2)10
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Audit Procedures for Inventory (3)8
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Audit Procedures for Inventory (4)6
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Audit Procedures for Inventory (5)6
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Usingf the Work of an Auditor's Expert6
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Using the Work of Internal Audit (1)8
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Using the Work of an Internal Audit (2)10
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Using the Work of an Internal Audit (3)5
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Direct Assistance6
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External Confirmation (1)10
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External Confirmation (2)7
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External Confirmation (3)8
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External Confirmation (4)6
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External Confirmation (5)11
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Cut-off Testing2
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Other Audit Procedures (1)8
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Other Audit Procedures (2)6
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Revenue (1)10
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Revenue (2)8
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Revenue (3)6
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Revenue (4)7
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Testing Prepayments4
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Bank and Cash2
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Bank Confirmation Letter9
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Choosing where to send a Confirmation Request4
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Written Authority5
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Preparation and Despatch of Bank Confirmation Letter11
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Replies4
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Agreement to Client Records2
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Cut-off Testing9
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Audit Procedures for Bank (1)8
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Audit Procedures for Bank (2)7
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Audit of Cash Balances6
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Payables, purchases and accruals (Internal control considerations)6
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Focus on Understatement6
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Confirmation of Trade Payables (1)7
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Confirmation of Trade Payables (2)6
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Cut-off1
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Other audit procedures: Payables and Accruals6
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Other Audit Procedures: Purchases and Other Expenses5
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Other audit procedures: payroll (1)11
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Audit Considerations relating to an Entity using a Service Organisation7
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Non-current Liabilities (1)9
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Non-current Liabilities (2)8
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Accounting for Provisions and Contingencies (1)8
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Accounting for Provisions and Contingencies (2)9
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Capital (1)7
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Audit procedures for share capital, distributions and reserves (1)10
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Audit procedures for share capital, distributions and reserves (2)7
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Directors' Emoluments2
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Audit procedures for directors' emoluments (1)9
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Audit procedures for directors' emoluments (2)4
