This class was created by Brainscape user Kelsey Mora. Visit their profile to learn more about the creator.
By:
Kelsey Mora
- decks
- flashcards
- learners
Decks in this class (37)
AICPA Part 1
Aicpa ruling requires a cpa actin...,
Personal loans student loans and ...,
An auto loan will
30
cards
AICPA Part 2
A contingency fee can be charged ...,
Independence is impaired if these...,
Pti
30
cards
AICPA Part 3
Sox rules govern nonaudit service...,
Aicpa code of professional conduc...,
Mibs ________ attest work and the...
25
cards
SEC & PCAOB
Pcaob is responsible for,
Auditing standards board establishes,
Financial accounting standards bo...
30
cards
GAO & DOL
Audit of employee benefits plans ...,
Under dol rules independence is i...,
There are 3 types of independence...
26
cards
Engagements Part 1
Professional skepticism,
When is professional skepticism a...,
A cpa can accept an engagement wh...
30
cards
Engagements Part 2
What are the 3 types of attestati...,
What is the examination engagement,
What is the examination engagement
26
cards
Audit Engagements, Terms, Requirements & Communications
What are the 8 elements of engage...,
What are the 4 responsibilities o...,
What are 6 responsibilities of au...
30
cards
Quality Control & Engagement Strategy
What are the 6 statements element...,
What 2 human resources policies p...,
What ethical requirements policy ...
28
cards
External Factors Part 1
What are the two types of fiscal ...,
What are expansionary policies de...,
What are the taxes and spending r...
30
cards
External Factors Part 2
What is the multiplier effect and...,
What is macroeconomics and what a...,
What is microeconomics and what a...
15
cards
Internal Factors & COSO
Rmm gets assessed at the,
Rmm is assessed ___________ mater...,
Under sox audit committee is requ...
27
cards
Business Processes & Design of IT
What is the audit process,
During the planning stage of the ...,
During the planning stage of the ...
11
cards
Service Organization Implication
What are substantive procedures,
What is soc 1,
What is soc 2
16
cards
Assessing & responding to RMM due to error or fraud
What is the audit risk model,
What is inherent risk,
What is control risk
30
cards
Assessing & responding to RMM due to error or fraud Part 2
If i c appears to be adequate and...,
What is an error,
What is fraud
30
cards
Sufficient Appropriate Evidence
Test data approach,
Audit evidence is normally,
Hierarchy of audit evidence
20
cards
Sampling Techniques
When determining sample size audi...,
Sampling risk type for internal c...,
Sampling risk type for substantiv...
27
cards
Test of Controls & Details
What is existence and how to test,
What is completeness and how to test,
What is rights and obligations an...
27
cards
Analytical Procedures
What are analytical procedures,
When are analytical procedures re...,
Highest risk area
27
cards
External Confirmations, Accounting Estimates, Investments in Securities, and Inventory held by others
A confirmation is,
Standard bank confirmation does not,
2 acceptable reasons for manageme...
21
cards
Litigation, Claims & Assessments
What are the gaap rules for a rem...,
What are the gaap rules for a rea...,
What are the gaap rules for a pro...
12
cards
Going Concern, Uniform Guidance for Single Audit
Going concern addresses an entity...,
If disclosures are not adequate w...,
If disclosures are adequate and d...
24
cards
Misstatements and I/C deficiencies, written representations and subsequent events
Uncorrected misstatements conside...,
Misstatement materiality levels,
Overstate current ratio leads to
19
cards
Reporting on Audit Engagements
Unmodified audit opinion,
Qualified audit opinion,
Adverse audit opinion
30
cards
Reporting on Audit Engagements Part 2
Emphasis of matter paragraph mand...,
Emphasis of matter paragraph opti...,
If management decides not to make...
30
cards
Reporting on Audit Engagements Part 3
_______ allows financial or integ...,
When expressing a qualified opini...,
Audit report is addressed to
8
cards
Examinations & Review Engagements
Attest services,
Non attest services,
Forecasts
20
cards
Agreed Upon Procedure Engagements
Agreed upon procedures engagement,
How does an agreed upon procedure...,
Agreed upon procedures do not pro...
8
cards
Preparation Engagements
Preparation engagement nonattest ...,
Accountant assists management wit...,
Preparation is not an attestation...
8
cards
Compilation Engagements
Compilation,
Accountants are permitted to comp...,
For lack of independence with com...
12
cards
Reporting on Compliance
At 601 says,
Agreed upon procedures report inc...,
If an unmodified or qualified opi...
8
cards
Comparative Statements and Consistency between Periods
If substantial doubt about the go...,
If an opinion has changed from pr...,
For comparative f s the continuin...
12
cards
Other Information
What is supplementary information,
What are the 3 categories of supp...,
What is other information
9
cards
Review of Interim Financial Information
In review engagements accountants...,
Review _________ the study or eva...,
Reviews of interim financial info...
9
cards
Additional Reporting Requirements under GAO/GAS
Pension information is a form of,
Rsi is,
Rsi is limited
10
cards
Special Purpose Frameworks
Required disclosures for f s prep...,
Spf include which types of basis,
True or false no comment need be ...
16
cards
More about
AUD EXAM
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Kelsey Mora's AUD EXAM flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
AUDE 5410 Aud-Vestib Disorders
- 18 decks
- 1908 flashcards
- 2 learners
Decks:
Lecture 1, Lecture 2, Outer Ear Pathology, And more!
RACP Written Exam
- 22 decks
- 956 flashcards
- 149 learners
Decks:
Haematology, Statistics, Monoclonal Antibodies Novel Therapy, And more!
