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ACC 453

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

By: Danielle Cugliari
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Decks in this class (17)

Chapter 1: Assurance Services, Attestation Services and Financial Statement Audits
Assurance services,
Relevance,
Nature of information
11  cards
Chapter 2: Objective of a Financial Statement Audit
Financial statement audit,
Reasons financial statement audit...,
Management override
33  cards
Chapter 3: Regulation of F/S Audits
Why is there regulation of f s au...,
Regulation of auditors,
Regulation of audit process
12  cards
Chapter 4: Audit Model
Phases of f s audit
1  cards
Chapter 5: Engagement Acceptance/ Engagement Continuance
What key decisions must the audit...,
What does determining the capabil...,
What makes a client auditable
11  cards
Chapter 6: Audit Risk and Materiality and it's Role in Planning the Audit
Important concepts in planning an...,
Materiality,
What are audit tests designed to do
25  cards
Chapter 7: Assessing Business Risks and Linking Business Risks to the Audit
Steps to make necessary risk asse...,
Business risks,
What is used to assess significan...
29  cards
Chapter 8: Internal Control and its Role in F/S Audits
What is the role of internal control,
What is the relationship between ...,
Evidence collecting strategies
49  cards
Chapter 9: Assessing Control Risk for a F/S Audit
What must auditors do to assess c...,
Procedures used to meet gaas 3rd ...,
Types of control weaknesses
22  cards
Chapter 10: Analytical Procedures
What are analytical procedures,
What is the audit objective of an...,
How does an auditor conduct an an...
20  cards
Chapter 11: Audit Evidence and Common Audit Procedures
What is the objective of an audit,
What is audit evidence,
What does audit evidence need to ...
31  cards
Chapter 12: Planning the Audit Strategy
What is the auditor s objective o...,
What does it mean to be effective,
What does it mean to be efficient
13  cards
Chapter 13: The CPA's Responsibility for Fraud
What is the cpa s main responsibi...,
What are the main causes of misst...,
What is the difference between er...
18  cards
Chapter 14: Testing Accounts Receivable
How is the existence assertion te...,
What are ar confirmations,
What are the types of confirmations
28  cards
Chapter 16: Completing the Audit
What actions must an auditor take...,
What is the objective of performi...,
Why is a final analytical review ...
33  cards
Chapter 17: Audit Reports
What is the purpose of an audit r...,
When are cpas considered to be as...,
What must the cpa s report commun...
48  cards
Chapter 18: Ethics and AICPA Code of Professional Conduct
What is the result of a violation...,
What is rule 101,
What is independence required for
25  cards

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ACC 453

  • Class purpose General learning

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