1
Q
Discloures checklist tests what assertions?
A
Presentation
2
Q
Payroll joiners and leavers tests what assertions?
A
- Occurrence
- Completeness
3
Q
Payroll reconcilliation tests what assertions
A
- All transations assertions excpet presentation
4
Q
Transaction cut off testing tests what assertions?
A
- Cut off
ICAS TC AR
flashcards
Decks in class (21)
# Cards
-
Module 2 Corporate Governance18
-
Module 3 Internal Control Systems11
-
Module 4 Accounting Information Systems and Controls 111
-
Module 5 Accounting Information Systems and Controls 25
-
Module 6 Internal Audit10
-
Module 7 Introduction to Assurance8
-
Module 8 The Requirement for Audit14
-
Module 9 Auditor Responsibilities: Legislations17
-
Module 10 Auditor Responsibilities: Common Law20
-
Module 11 Auditor Independence and Ethics7
-
Module 12 Regulatory Framework17
-
Module 13 Audit Process: Fundamental Concepts20
-
Module 14 Audit Process: Engagement and Client Management25
-
Module 15 Audit Process: Planning17
-
Module 16 Audit Process: Systems and Controls15
-
Module 17 Audit Process: Evidence17
-
Module 18 Audit Process: The Use of Statistics12
-
Module 19 Audit Process: Substantive Testing 113
-
Module 20 Audit Process: Substantive Testing 24
-
Module 21 Audit Process: Completion22
-
Module 22 Audit Process: Reporting24
