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ACCTG 5510

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

By: Andrew Mitchell
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Decks in this class (29)

8/26 Class
Recommendations,
Homework,
Teacher gone for first three weeks
27  cards
Chapter 1 Notes
Auditing,
Evidence,
Independent auditors
28  cards
Chapter 2 Notes
Big four international firms,
National firms,
Regional and large local firms
26  cards
9/2 Class
Solutions for homework,
Generally accepted auditing stand...,
Gaas general standards on the test
15  cards
Chapter 3 Notes
Standard unqualified audit report,
Reasonable assurance,
Material mistatement
22  cards
Chapter 25 notes
Statements on standards for accou...,
A review services ssars review,
Procedures suggested for reviews
24  cards
9/9 Class Ch 3 & 25
Standards of reporting,
Standard reports,
Gaas
26  cards
Chapter 4
Business failure,
Audit failure,
Audit risk
23  cards
9/16 Class
How do we prepare for the test,
Aicpa standards,
Code of professional conduct
31  cards
9/23 Class
Exam,
Introduction to audit preparation,
Cycles
45  cards
Chapter 5
Ethics,
Ethical dilemma,
Independence of mind
28  cards
Chapter 6
Purpose of audit,
Auditors,
Reasonable assurance
32  cards
Chapter 7
Audit procedure,
Audit program,
Appropriateness of evidence
35  cards
Chapter 8
Three main reasons for audit plan...,
Acceptable audit risk,
Inherent risk
20  cards
10/7 Class
Reasons for planning,
Audit risk,
We aren t going to use quantities
30  cards
10/21 Class
0  cards
Chapter 9
Materiality,
Performance materiality,
Preliminary judgment about materi...
21  cards
Chapter 10
Internal control objectives,
Who s responsibility is it to dev...,
Reasonable assurance
36  cards
Chapter 11
Earnings management,
Income smoothing,
Fraud triangle
8  cards
Chapter 12
General controls,
Application controls,
It controls separation
5  cards
Chapter 13
Aar ir cr pdr,
Phases of the audit processes
2  cards
Chapter 14
Five classes of transactions,
Sales and collection cycle,
Eight business functions for sale...
7  cards
Chapter 16
Accounts receivable balance relat...,
Aged trial balance,
Timing difference
8  cards
Chapter 23
General cash account,
Branch bank accounts,
Imprest petty cash fund
11  cards
11/11 Class
Sales and accounts receivable cycle,
Audit objectives,
Sales orders controls
21  cards
Chapter 19-21
Fixed assets master file,
Insurance register,
Accrued liabilities
20  cards
11/18 Class
0  cards
11/25 Class
Financing cycle,
22 20,
22 21
8  cards
Chapter 22 24
Capital acquisition and repayment...,
Four characteristics of ca r cycle,
Note payable
29  cards

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ACCTG 5510

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