1
Q
What’s included in the permanent file
A
Board Minutes Articles of Incorporation Pension Plan Description 10 year lease contract Executive Stock Option Agreement
2
Q
Whats Included in the Current File
A
A/R Confirmation
Bank Recs
Financial Statements
Working Trial Balance
Audit Simulation
flashcards
Decks in class (26)
# Cards
-
Ratio Analysis11
-
Adjusting Journal Entries5
-
Internal Control Deficiencies20
-
Ratio Analysis Rule2
-
Internal control compliance15
-
Fraud Risk Factors11
-
Fraudulent Financial Reporting Basics5
-
Internal Control Communication - Non Issuer vs Integrated8
-
Quality Control4
-
EDI Computer system Likely Effects7
-
Permanent File vs Current File2
-
IFAC vs AICPA Independence6
-
AICPA Code of Professional Conduct4
-
Ratio Analysis 23
-
CAAT4
-
Independence3
-
Attest engagements2
-
Compliance Audit Report & what to include8
-
Review Engagement Procedures0
-
Ratio Formulas22
-
Audit Testing10
-
Errors8
-
Government Auditing0
-
Inventory Testing10
-
Assurance4
-
Engagement3
