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Decks in this class (33)
Initial Weak Areas
What are the two purposes of revi...,
How does reporting on internal co...,
Can a scope limitation cause an e...
66
cards
Final Review Weak Areas
When comparative fs are presented...,
Define incremental audit risk 2,
Subsequently discovered facts tha...
86
cards
Auditing Standards and Governing Bodies
Pcaob governs which standards 1,
Aicpa governs which five standards 2,
Government accountability office ...
11
cards
Quality Management System
To establish and maintain a good ...,
What is the difference between qu...,
Are there governing bodies over a...
5
cards
SQM (REAL MICE) Rapid Fire
What does the r stand for in real...,
What do the e s stand for in real...,
What does the a stand for in real...
7
cards
COSO Rapid Fire - L1
Give the coso component and descr...,
Give the coso component and descr...,
Give the coso component and descr...
34
cards
COSO Rapid Fire 2
The independence and oversight re...,
The appropriate communication of ...,
The identification and analysis o...
64
cards
COSO Drills - L2
What 3 elements must be considere...,
What are the 5 main components ne...,
What are the 3 elements of segreg...
11
cards
COSO Identification Drills - L3
What element and component of the...,
What element and component of the...,
What element and component of the...
50
cards
Accounting Cycles
What is the flow of the expenditu...,
What is the flow of the revenue c...,
What is the main assertion tested...
4
cards
Procedures & Evidence
What are the 4 items that may be ...,
What are the 4 techniques used to...,
What are the 4 factors that may i...
20
cards
Analytic Type Drills
An auditor analyzes past sales da...,
An auditor groups accounts receiv...,
An auditor investigates a sudden ...
20
cards
Accounting Cycle Drills
Which document is generated when ...,
A document authorizing shipment a...,
Who should approve customer credit 3
78
cards
Accounting Cycle Drills Part 2
A company s sales department issu...,
During an audit of the revenue cy...,
An auditor is testing the allowan...
45
cards
Sampling Drills
The risk of incorrect acceptance ...,
The risk of assessing control ris...,
The risk of assessing control ris...
45
cards
Sampling L2
What is the process calculation t...,
How do you determine how many ite...,
How do you determine the sampling...
3
cards
High-value Assertions
What is the objective of testing ...,
What is the objective of testing ...,
What procedures are used to test ...
11
cards
Assertions
What are the best procedures to t...,
What are the best procedures to t...,
What are the best procedures to t...
5
cards
Assertion Drills
What is the assertion 1,
What is the assertion 2,
What is the assertion 3
93
cards
Assertions Rapid Fire
Procedures to test completeness 1,
Procedures to test cutoff 2,
Procedures to test valuation allo...
6
cards
Assertion Rapid Fire
Trace shipping documents to sales...,
Review sales cutoff around year e...,
Perform analytical procedures on ...
73
cards
Engagements
What are the possible engagements...,
What are the possible engagements...,
What is the auditor s primary obj...
10
cards
Report Drills L1
What are the default differences ...,
What are the default differences ...,
What are the default differences ...
15
cards
Reporting Drills
When a nonissuer is given a quali...,
When a nonissuer is given an adve...,
When a nonissuer issues a disclai...
18
cards
SPF
When auditing a client that uses ...,
When auditing a client that uses ...,
When auditing a client that uses ...
7
cards
Communications
On the management representation ...,
Who signs the management represen...,
What five key assertions does man...
11
cards
Paragraph & Opinion Drills
The scope of the auditor s examin...,
The auditor decides to make refer...,
The company changed its method of...
34
cards
SSARS SSAE Audit Drills
Establish an understanding with t...,
Knowledge of accounting principle...,
Understanding of the client s bus...
16
cards
Paragraph Rapid Fire
An auditor discovers that the fin...,
Prior to the audit report date th...,
The auditor s report includes an ...
33
cards
SOC
What is a soc 1 type 1 report 1,
What is a soc 1 type 2 report 2,
What is a soc 2 type 1 report 3
10
cards
Government
In a governmental audit in additi...,
What two reports are required und...,
What eight addition requirements ...
10
cards
Ethics
What is a covered member 1,
Does an audit engagement partner ...,
Does participating in a mutual fu...
26
cards
Compliance
What level is of assurance is giv...,
What level is of assurance is giv...,
What level is of assurance is giv...
6
cards
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AUD Exam - CPA
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CPA®
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CPA (1) AUD, CPA (2) FAR, CPA (3) REG, And more!
