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AAA Vocab Deck FINAL

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

By: Izi Unknown
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Decks in this class (31)

Block 1
0  cards
Block 2
0  cards
Block 3a - Planning An Audit
Plan,
Planning before year end,
Important areas
53  cards
Block 3b - Risk Of Material Misstatement
Audit risk,
Inherent risk,
Sceptical
25  cards
Block 3c - Business Risk
Business risk,
Conditions events actions by mana...,
Adverse effect
34  cards
Block 3d - Procedures And Evidence
0  cards
Block 3e - Completion And Reporting
0  cards
Block 3f - Group Audit
Business risk,
Conditions events actions by mana...,
Adverse effect
110  cards
Block 4
0  cards
Current Issues And Data Analytics
0  cards
Ethics
Code of ethics and conduct,
Threats to objectivity and indpen...,
Self interest threat
71  cards
Auditor Report Components and Phrases
Title independent auditor s report,
Addressed to the shareholders of ...,
Opinion first
13  cards
Source Documentation Inspiration
0  cards
IFRS 1 First-Time Adoption of IFRSs
Does not apply already ifrs,
First set of financial statements,
Interim financial statements in r...
13  cards
IFRS 3 Business Combinations
Transcation or event,
Scope,
Does not apply
19  cards
IFRS 8 Operating Segments
Nature an financial effects of bu...,
Quantiative thresholds,
Operating segment
11  cards
IFRS 7 Financial Instrument Disclosures
Statement of financial position,
Statement of comprehnsive income,
Other
18  cards
IFRS 9 Financial Instruments
Business model,
Contractual cash flows,
Party to contract
12  cards
IFRS 10 Consolidated Financial Statements
Parent,
Consolidated financial statements,
Exemptions of not reporting conso...
12  cards
IFRS 11 Joint Arrangements
Joint control,
Defacto joint control,
Joint operation
11  cards
IFRS 12 Disclosure of Interests in Other Entities
1  cards
IFRS 15 Revenue from Contracts with Customers
1  cards
IFRS 16 Leases
1  cards
IAS 1 Presentation of Financial Statements
1  cards
IAS 7 Statement of Cash Flows
1  cards
IAS 12 Income Taxes
1  cards
IAS 21 The Effects of Changes in Foreign Exchange Rates
1  cards
IAS 27 Separate Financial Statements
0  cards
IAS 28 Investments in Associates and Joint Ventures
0  cards
IFRS 18 Presentation and Disclosure in Financial Statements
0  cards
IAS 8 Basis of Preparation of Financial Statements
0  cards

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AAA Vocab Deck FINAL

  • Class purpose General learning

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