1
Q
What must a accountant of a review show?
A
Due professional care and is required to be independent
2
Q
An accountant’s review is subject to what?
A
The AICPA Statements on Standards for Account and review services and interpretations. (AR-60-600)
Auditing
flashcards
Decks in class (14)
# Cards
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Engagement acceptance and understanding the assignment8
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1. Finacial Statement Assertions20
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Understanding The Entity And It's Environment And Assessing The Risk Of Material Miss Statement12
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GAAS5
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Principle underlying an audit conducted in Accordance w/GAAS7
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Definitions7
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Review Standards2
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Attestation Function3
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AICPA Requirements/General Code of Conduct2
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Code of Professional Conduct - Principles9
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Code of Prof Conduct - Rules, Interpretations and Rulings3
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2. Audit Risk (AU-C 200)12
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3. Materiality (AU-C 320, 450)29
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Missed concepts12
