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10-other types of reports

This class was created by Brainscape user kent harding. Visit their profile to learn more about the creator.

By: kent harding
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Decks in this class (11)

F/S with special purpose framework
Special purpose framework,
Should add an emphasis of matter ...,
When using contractual basis or r...
3  cards
audit of single f/s and specific elements, accounts and items
Identify the auditors responsibil...,
If the specific element is based ...,
If the specific element is based ...
4  cards
service organizations-user auditors and service auditors
User auditor objective,
Service auditor reports on _____ ...,
Type 1 report
5  cards
comfort letters
Comfort letter includes,
Comfort letters
2  cards
government auditing standards (GAGAS)
Government auditing standards gag...,
Gagas impose _____,
A written report on internal cont...
7  cards
compliance audits
Understand the circumstances in w...,
Objective of compliance audit,
Should perform _____ to obtain an...
5  cards
SSARS-general principles
Statement on standards for accoun...,
Ssars applicable to nonissuers,
Organization of ssars
7  cards
SSARs-preparation of Financial statements
Preparation engagements,
If managemen adopts special purpo...,
If f s know departures then
5  cards
SSARs-compilation engagements
State what is meant by the term c...,
A _________ must be issued when e...,
When not _______that fact must be...
9  cards
SSARs-review engagements
Know what is meant by the term li...,
Review engagements criteria,
Performing the review
13  cards
SSARs-Other Topics
Know how the accountants report f...,
Proforma financial info shows,
Prerequisite for proforma f s is
6  cards

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10-other types of reports

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