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ACCA Audit and Assurance

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

By: Stephen Moule
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Decks in this class (12)

1: Introduction to Audit
What is an external audit,
What do we mean by someone who is...,
What do we mean by someone who is...
37  cards
2: Statutory Audit and Regulation
What does ifac stand for,
What does the ifac do,
What does iaasb stand for
24  cards
3: Corporate Governance
What is corporate governance,
What do the directors do,
What is the aim of the board
30  cards
4: Internal Audit
What is the definition of interna...,
What are the 6 factors affecting ...,
What are 4 advantages of internal...
24  cards
5: Ethics and Acceptance of a Client
What are the three benefits of go...,
Are ethics more like rules or gui...,
What are the two main sources of ...
66  cards
6: Understanding of the Client / Entity
What are the four main aspects of...,
What do we expect to obtain from ...,
What do we expect to obtain from ...
33  cards
7: Planning
What are the three stages to the ...,
Why is planning an audit importan...,
What are the 10 sections of an au...
37  cards
8: Sufficient and appropriate evidence
What is sampling risk,
What are 5 sampling methods,
What kind of sampling is below
53  cards
9: Systems
What are the internal controls sy...,
What kind of risk does understand...,
What 3 things do the auditor need...
46  cards
10: Audit Procedures
What are other words for procedures,
What does all audit evidence need...,
What is directional testing
44  cards
11: Completion
Give four procedures for subseque...,
When is active duty,
When is passive duty
22  cards
12: Reporting
What element of the auditors repo...,
What element of the auditors repo...,
What element of the auditors repo...
24  cards

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ACCA Audit and Assurance

  • Class purpose General learning

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