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

Decks in this class (23)

Block 3 - Engagement Planning
Planning stage 1,
Business risk 2,
Audit risk 3
131  cards
Block 1 - Money Laundering
Process 1,
Illegal sources 2,
Legal economy 3
61  cards
Block 1 - Professional Liability
Professional liability 1,
Circumstances 2,
Liable 3
73  cards
Block 1 - Professional Scepticism
Component 1,
Duty of care 2,
Attitude 3
44  cards
Block 1 - Auditor and Fraud
Management responsibilities 1,
Auditor responsbilities 2,
Earnings management 3
35  cards
Block 1 - Laws And Regulations
Split responsbilities 1,
Running company throughout entire...,
Deterrence monitoring 3
39  cards
Block 1 - Using The Work Of Others
Group audit 1,
Parent auditor group auditor prin...,
Internal auditor 3
25  cards
Block 1 - Opening Balances
Opening balance 1,
Change in auditor 2,
Professional competence 3
31  cards
Block 1 Articles
Corporate governance 1,
Audit practice 2,
Public oversight 3
108  cards
Ethical Code of Conduct
Blank 1
1  cards
Block 1 - Work Of Internal Auditor
Knowledge 1,
Scope 2,
Independence 3
57  cards
Block 1 - Opening Balances and Joint Audit
Newly audited client 1,
Previous auditor 2,
Resigned 3
86  cards
Block 1 - Outsourcing, Audit Committe, Non-Audit Services
Outsourcing 1,
Common audit client practice 2,
Service organization 3
90  cards
Block 2 - Practice Management
Ethical matter 1,
Code of conduct 2,
Threats to independence 3
134  cards
Block 2 - Proposal Document, Advertsing, Fees Guidance
Proposal document 1,
Communicate 2,
Interest 3
27  cards
Block 2 - Ethical And Professional Issues
Ethical matters 1,
Professional matters 2,
Exposure draft amendments 3
64  cards
Block 2 - Quality Management
Quality control 1,
Proactive leadership 2,
Compliance checklist 3
104  cards
Block 3 - Risk Assessment
Audit risk 1,
Inherent risk 2,
Complexity 3
20  cards
Revision Kit Vocabulary
Best estimate of expenditure 1,
Estimation uncertainty 2
2  cards
Source Documentation
Management calculation 1,
Meeting with management 2,
Source data 3
9  cards
Block 3 Articles
Business risk 1,
Objectives 2,
Strategy 3
10  cards
IFRS 15 - Revenue
Blank 1
1  cards
IFRS 9 - Financial Instruments
Blank 1
1  cards

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AAA Vocabulary

  • Class purpose General learning

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