Audit
flashcards
Decks in class (47)
# Cards
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Audit13
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Audit7
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Mutual Funds and Retirement Plans3
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Partnerships, 529s, Trust and Estates, Employee Benefit Plans4
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Depository Accounts, Brokerage Accounts, and Insurance Policies3
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Loans, Leases, and Business Relationships2
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Family Relationships1
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Current Employment and Subsequent3
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Other Associations and Relationships0
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SEC9
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PCAOB3
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GAO5
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Department of Labor2
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Accounting vs Auditing5
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GAAS and Principles8
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Quality Control Standards (SQCS)14
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Overview of Auditor's Report Results4
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Different Types of Engagements2
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PCAOB Responsibilities3
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PCAOB2
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Pre-engagement planning issues12
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Planning and Supervision6
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Materiality6
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Audit Risk14
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Analytical Procedures2
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Audit Data Analytics6
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Detecting Fraud15
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Fraud: Evaluation and communication3
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Detecting illegal acts14
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Using the Work of a Specialist11
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Required Communications with Those Charged with Governance11
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PCAOB on Communications with Audit Committees7
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Introduction to Auditing Individual Areas7
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Obtaining an Understanding of Internal Control13
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Evaluating Internal Control8
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Assessing Control Risk Under AICPA Standards15
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Performing Procedures in response to assessed risks12
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Required Communications11
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Using the Work of an Internal Audit Function10
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Specific transaction cycles9
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Revenue/Receipts-Sales4
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Revenue/Receipts-Cash9
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Expenditures/Disbursements5
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Payroll Cycle0
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Overview of Substantive Procedures16
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The Nature of Audit Evidence9
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Assertions and Types of Audit Procedures7
