This class was created by Brainscape user Izi Unknown. Visit their profile to learn more about the creator.
By:
Izi Unknown
- decks
- flashcards
- learners
Decks in this class (23)
Block 3 - Engagement Planning
Planning stage,
Business risk,
Audit risk
131
cards
Block 1 - Money Laundering
Process,
Illegal sources,
Legal economy
61
cards
Block 1 - Professional Liability
Professional liability,
Circumstances,
Liable
73
cards
Block 1 - Professional Scepticism
Component,
Duty of care,
Attitude
44
cards
Block 1 - Auditor and Fraud
Management responsibilities,
Auditor responsbilities,
Earnings management
35
cards
Block 1 - Laws And Regulations
Split responsbilities,
Running company throughout entire...,
Deterrence monitoring
39
cards
Block 1 - Using The Work Of Others
Group audit,
Parent auditor group auditor prin...,
Internal auditor
25
cards
Block 1 - Opening Balances
Opening balance,
Change in auditor,
Professional competence
31
cards
Block 1 Articles
Corporate governance,
Audit practice,
Public oversight
108
cards
Ethical Code of Conduct
1
cards
Block 1 - Work Of Internal Auditor
Knowledge,
Scope,
Independence
57
cards
Block 1 - Opening Balances and Joint Audit
Newly audited client,
Previous auditor,
Resigned
86
cards
Block 1 - Outsourcing, Audit Committe, Non-Audit Services
Outsourcing,
Common audit client practice,
Service organization
90
cards
Block 2 - Practice Management
Ethical matter,
Code of conduct,
Threats to independence
134
cards
Block 2 - Proposal Document, Advertsing, Fees Guidance
Proposal document,
Communicate,
Interest
27
cards
Block 2 - Ethical And Professional Issues
Ethical matters,
Professional matters,
Exposure draft amendments
64
cards
Block 2 - Quality Management
Quality control,
Proactive leadership,
Compliance checklist
104
cards
Block 3 - Risk Assessment
Audit risk,
Inherent risk,
Complexity
20
cards
Revision Kit Vocabulary
Best estimate of expenditure,
Estimation uncertainty
2
cards
Source Documentation
Management calculation,
Meeting with management,
Source data
9
cards
Block 3 Articles
Business risk,
Objectives,
Strategy
10
cards
IFRS 15 - Revenue
1
cards
IFRS 9 - Financial Instruments
1
cards
More about
AAA Vocabulary
- Class purpose General learning
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