1
Q
Issues SASs =
A
ASB and PCAOB
2
Q
issues statements on standards for mgt consulting service
A
Management consulting services executive committee
3
Q
issues standards for accounting and review services
A
Accounting and review services committee
4
Q
issues statements of governmental acctg standards
A
GASB
5
Q
issues statements on tax services
A
Tax executive committee
6
Q
PCAOB must conduct annual inspections of registered acctg firms that regularly audit reports for more than how many issuers? How often are issuers who audit less than that inspected?
A
every 3 years
AUDIT - Only pass keys and problem areas
flashcards
Decks in class (20)
# Cards
-
AUD 1 - Audit Reports5
-
AUD 2 - Other Reports0
-
AUD 3 - Engagement Acceptance, Planning, and Risk Assessment0
-
AUD 4 - Audit Evidence31
-
AUD 5 - Sampling and Communications15
-
AUD 6 - Professional Responsibiliites, Aud Documentation, Effect of IT, Government Auditing, and Quality Control Standards108
-
AUD Vocab of Aud proecedures14
-
Assertion per book and which audit procedure(s) go with which Assertions9
-
AUD 4 TRANSACTION CYCLES80
-
Control procedures and tests of controls (Appendix II)6
-
AUD 4 MCQ Notes for transactions cycles25
-
Must know refreshers not covered in the AUD Text5
-
Financial and other topic refreshers for AUD Exam2
-
MCQ NOTES FOR AUD 4 OTHER AUDIT PROCEDURES5
-
MCQ NOTES AUDIT 4 EVALUATING AUDIT FINDINGS and SUPPLEMENTARY QUESTIONS7
-
Appendix I - Financial Ratios40
-
Notes from Financial5
-
Must knows11
-
AUD 4 - Financial Ratios not on flashcards 09/30/20148
-
Designated standards bodies6
