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hamza elkalaf
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Decks in this class (31)
A5 (1 -2 )- Integrated Audit
Integrated audits issuers vs non ...,
Auditor requirements,
Management requirements
10
cards
A5 (2) - Internal Control Communicaions
Internal control communications,
Internal controls matters noted d...,
What are three types of engagement
6
cards
A2 (2) - Special reports - Non GAAP
Examples of special reports,
Special requirement reports gener...,
Ocboa report
9
cards
A2 (1) - Quality Control Standards
What is the relationship between ...,
Quality control standards
2
cards
A5 (3) - Communication with Those Charged of Governance
Audit committee,
Those of charged with governance,
Forms and timing of communications
7
cards
A5 (4) - Management Representation
Requirements,
Purpose of rep letter,
Contents completeness of the info...
7
cards
A2 (3) - Compilation and Review of Financial Statments
Compilation engagement objective,
Review engagement objective,
Performance of more than one service
22
cards
A3 (6) - Internal Control
Entity objectives,
Components of internal control five,
Summary of the five component of ...
11
cards
A5 (1) - Audit Sampling
Situations where sampling may not...,
Statistical sampling advantages,
Risk of incorrect acceptance in s...
30
cards
A2 (5) - Review of Interim Financial Information
Procedures
1
cards
A2 (6) - Letters for Underwriters
Underwriters,
Comfort leiter,
Due diligence
8
cards
A3 (7) - Responding to The Assessed Risk of Material Misstatment
Overall response to financial sta...,
Response to risks at the relevant...,
Audit or risk assessment approach...
12
cards
A6 (1) - Professional Responsibilities
Aicpa code of professional conduct,
Principles,
Key points in article i responsib...
46
cards
A2 (4) - Reporting on Comparative Financial Statments
Period s in question current peri...,
Period s in question current peri...,
Other requirements columnar form
11
cards
Auditing 1 (1) - Professional standards
Auditing standards,
Standards for engagements other t...,
Other guidelines
4
cards
Auditing 1 (2) - REPORTS ON AUDITED FINANCIAL STATEMENTS
Auditor s standard report,
Auditor s standard report report ...,
Types of opinions
21
cards
Audit 1 (3) REPORTS ON COMPARATIVE FINANCIAL STATEMENTS
Reporting with different opinions...,
Updating changing prior opinions ...,
Updating changing prior opinions ...
6
cards
Audit 1 (4) - EVENTS OCCURRING AFTER YEAR-END
Subsequent events conditions exis...,
Subsequent events conditions exis...,
Auditor s responsibility for subs...
10
cards
A1 (5) - REPORTING ON OTHER INFORMATION
I other information in documents ...,
I other information in documents ...,
I other information in documents ...
22
cards
A3 (1) - ENGAGEMENT ACCEPTANCE AND UNDERSTANDING THE ASSIGNMENT
I appointment of the auditor,
Ii firm client acceptance and con...,
Iii assess the auditability of th...
8
cards
A3 (2) - PLANNING AND SUPERVISION
I first standard of fieldwork pla...,
I first standard of fieldwork sup...,
Ii knowledge of the client s busi...
10
cards
A3 (3) - AUDIT RISK
Audit risk model,
Risk of material misstatement rmm...,
Inverse relationship of rmm to dr
7
cards
A3 (4) - FRAUD RISK
Types of fraud,
Characteristics of fraud,
Management s responsibility
22
cards
A3 (5) - ASSESSING THE RISK OF MATERIAL MISSTATEMENT
Obtaining an understanding of the...,
Obtaining an understanding of the...,
Assessing the risk of material mi...
6
cards
A6 (2) - AUDIT DOCUMENTATION
Purpose,
Requirements audit documentation ...,
Retention and completion report r...
12
cards
A6 (3) - THE EFFECT OF INFORMATION TECHNOLOGY ON THE AUDIT
Differences between manual and co...,
Effect of information technology ...,
Effect of information technology ...
17
cards
A6 (4) - GOVERNMENT AUDITING
Sources of government auditing st...,
Sources of government auditing st...,
Sources of government auditing st...
33
cards
A4 (1) - AUDIT EVIDENCE
Types of audit evidence,
Third standard of fieldwork,
Third standard of fieldwork a rea...
14
cards
A4 (3) -OTHER AUDIT PROCEDURES
Related party transactions audito...,
Related party transactions audit ...,
Related party transactions identi...
14
cards
A4 (4) - EVALUATING AUDIT FINDINGS
Analytical procedures used as an ...,
Evaluate whether the financial st...,
Evaluate whether the financial st...
11
cards
A2 (7) - ATTEST ENGAGEMENTS
I main characterstics trust servi...,
I main characterstics statements ...,
Ssae not apply
20
cards
More about
AUD
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