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Acct 460

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

By: Nathaniel Israel
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Decks in this class (15)

Chapter 1
Auditing is,
Accounting is,
Auditors focus
18  cards
Chapter 2
Cpa firms provide,
Cpa firms also provide,
Cpa are licensed by
32  cards
Chapter 3
A standard unmodified unqualified...,
Differences between public and no...,
Parts of a standard unqualified o...
22  cards
Chapter 4
What are ethics,
What are unethical behavior,
What are the two reasons why peop...
22  cards
Chapter 5
Professionals including cpas are ...,
The reasons for greater litigatio...,
What is business failure
27  cards
Chapter 6 (slide 1 to 8) End for Exam 1
Roles of the pcaob,
Registration and reporting deals ...,
Pcaob does what with firms
22  cards
Chapter 6 (slide 9 to 15) start of exam 2
The common form of segmenting is ...,
The steps to develop audit object...,
Management assertions are what
11  cards
Chapter 7
What four major decisions does an...,
What does audit program includes,
What is sufficiency of evidence
35  cards
Chapter 8
Aicpa auditing standards states w...,
Three main reasons that the audit...,
Three risk terms relevant to audi...
19  cards
Chapter 9
Risk assessment procedures occur ...,
Auditor must determine whether an...,
Define risk in auditing
12  cards
Chapter 10
Fraudulent financial reporting,
Most cases involve either,
He committee of sponsoring organi...
21  cards
Chapter 11
Main objectives of a system of in...,
Management must ______ the entity...,
Internal control systems are desi...
14  cards
Chapter 12
Three types of documents used,
Narratives,
Flowcharts
21  cards
Chapter 13
Five types of audit tests in the ...,
Risk assessment procedures,
Tests of controls
17  cards
Chapter 14
A common form of segmenting is ca...,
There are five classes of transac...,
Auditing standards requirements a...
11  cards

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Acct 460

  • Class purpose General learning

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