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Decks in this class (17)
1: Concept of and need for assurance
What are the 5 key elements of as...,
Who are the 3 parties involved 2,
Who is a practioner 3
39
cards
2: Process of assurance: obtaining an engagement
What are the two key methods of o...,
What are the key considerations p...,
What are the preconditions of an ...
9
cards
3: Process of assurance: planning and risk assessment
What are the key components of an...,
What does audit planning ensure 2,
Why does an auditor need to under...
26
cards
4: Process of assurance: evidence and reporting
What two qualtities must evidence...,
What are the 6 assertions in a p l 2,
What are the 6 assertions in a ba...
4
cards
5: Risk, internal control and information flows
0
cards
6: Revenue system
0
cards
7: Purchases system
0
cards
8: Employee costs
0
cards
9: Internal audit
0
cards
10: Documentation
0
cards
11: Evidence and sampling
0
cards
12: Written representations
0
cards
13: Substantive procedures - key financial statement figures
0
cards
14: Codes of professional ethics and regulatory procedures
What are the aims of ethical codes 1,
What are the two codes applicable...,
What is principles based guidance 3
10
cards
15: Integrity, objectivity and independence
0
cards
16: Confidentiality
When is it important to keep clie...,
Why is trust so important 2,
What are the gdpr rules to follow 3
7
cards
Analytical Procedures Formulae
Gross profit margin 1,
Operating margin 2,
Return on capital employed 3
10
cards
More about
ARF
- Full test name Unspecified
- Test acronym Unspecified
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