This class was created by Brainscape user Chihiro Nakamura. Visit their profile to learn more about the creator.
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Chihiro Nakamura
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Decks in this class (18)
Quality control
Elements of quality control 0,
Cpa firm may communicate its qual...
2
cards
International standards
Audit of internal control 0,
International auditing standards ...,
Audit report must indicate the lo...
3
cards
GAO
Independence standards 1
1
cards
Planning
Required documents 1
1
cards
Communication To Those Charges With Governance
Required it those charged with go...
1
cards
Internal Control
Requirement 0,
Components of internal control 1,
Required procedure for every audit 2
7
cards
Evidence
To be appropriate evidence must be 0,
Assertion of class of transaction 1,
Assumptions 2
14
cards
Ratio
Times interest earned 0,
Net operation margin 1
2
cards
Reporting
Going concern 0,
Pcaob 1,
Material inconsistency 2
12
cards
Review
Opinion regarding the financial s...,
Previous year audit current year ...,
Limited assurance 2
3
cards
Sampling
Incorrect acceptance incorrect re...,
Sampling risk 1,
Fixed sample size for test of con...
8
cards
IT
Test data 0,
Parallel simulation 1,
Integrated test facility 2
3
cards
Professinal Services
Contingent fee 1
1
cards
Compilation
Do not modify compilation report 1
1
cards
Risk Management
Audit risk 0,
Detection risk 1
2
cards
materiarity
An auditor considers materiality ...,
Performance materiality may be re...,
Performance materiality ordinaril...
5
cards
Event occurred after YE but prior to auditor’s report
Disclosure in notes to f s 1,
Make an adjusting entry to adjust...
2
cards
AICPA Independemce threat
A self review threat 1
1
cards
More about
AUD
- Class purpose General learning
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