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Ryan Sampson
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Decks in this class (30)
A1 - Professional Standards
What legislation provided for the...,
Generally accepted government aud...,
What are the three conditions tha...
3
cards
A1 - Reports on Audited Financial Statements
Mr dim repports crame,
Which type of opinion is required...,
If the auditor is not independent...
17
cards
A1 - Reports on Comparative Financial Statements
When the financial statements of ...,
If the comparative financial stat...
2
cards
A1 - Events Occurring After Year-End
After becoming aware of facts exi...,
If an adjustment is made concerni...,
What is dual dating
3
cards
A1 - Reporting on Other Information
If management of a governmental b...
1
cards
A2 - Other Engagements, Reports, and Accounting Services
How should the cash basis of acco...,
When an auditor issues an adverse...,
What type of opinion of financial...
3
cards
A2 - Compilation and Review of Financial Statements
T f inability to assess the risk ...,
Under which circumstances is it a...,
Which of the procedure is ordinar...
4
cards
A2 - Reporting on Comparative Financial Statements
When comparative financial statem...,
If there is a downgrade in servic...
2
cards
A2 - Review of Interim Financial Information
T f obtaining corroborating evide...
1
cards
A2 - Attest Engagements
What type of opinion should be is...,
What are they two types of trust ...,
Should compilations include the s...
7
cards
A3 - Engagement Acceptance and Understanding the Assignment
Whose responsibility is it to con...,
A successor auditor is required t...,
T f it is part of the auditor s r...
3
cards
A3 - Planning and Supervision
What are the six financial statem...,
T f the work of a management spec...,
On which document or set of docum...
6
cards
A3 - Audit Risk
What is the formula for determini...,
Procedures performed in the inter...
2
cards
A3 - Fraud Risk
What are the two presumptions of ...,
When are analytical procedures re...,
T f discussion among engagement p...
6
cards
A3 - Assessing the Risks of Material Misstatement
What are the six assessments of m...,
On what should analytical procedu...,
T f comparing recorded financial ...
4
cards
A3 - Internal Control
What are the five components of t...,
What are the control activites th...,
What are the three elements of se...
6
cards
A3 - Responding to the Assessed Risks of Material Misstatement
How is a significant risk defined,
What are the two types of substan...,
T f assessing control risk may be...
5
cards
A4 - Audit Evidence
What is the purpose of substantiv...,
What is the hierarchy of audit ev...,
What are the standard auditing pr...
8
cards
A4 - Audit Procedures by Transaction Class
An analysis of which account woul...,
The auditor s inventory observati...,
Which assertions are tested under...
8
cards
A4 - Other Audit Procedures
What is the primary reason an aud...,
Who inquires of the client s atto...
2
cards
A4 - Evaluating Audit Findings
An auditor most likely would appl...
1
cards
A4 - Financial Ratios
Current ratio,
Acid test ratio,
Cash ratio
32
cards
A5 - Audit Sampling
What are the two types of sampling,
In statistical sampling methods u...,
T f erroneously concluding that a...
8
cards
A5 - Internal Control Communications
In reporting on a nonissuer s int...,
T f auditors must communicate sig...,
What describes an auditor s oblig...
8
cards
A5 - Communication with Those Charged with Governance
T f any issuer that trades on the...
1
cards
A6 - Professional Responsibilities
T f employment of the cpa s spous...,
In the audit of an issuer how lon...,
T f failure to return records to ...
10
cards
A6 - Audit Documentation
How long should records be retain...,
How long after the report date do...,
An auditor ordinarily uses a work...
3
cards
A6 - The Effect of Information Technology on the Audit
In an it system what are the diff...,
What does gasps stand for,
Which computer assisted auditing ...
5
cards
A6 - Government Auditing
According to circular a 133 how m...,
According to circular a 133 how m...,
T f under gagas the auditor accep...
5
cards
A6 - Quality Control Standards
What are the six elements of qual...
1
cards
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AUD Section - CPA Exam
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