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chancellor moy
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Decks in this class (15)
#1 Ethics, independence and professional responsibilities
Generally accepted government aud...,
Independence requirements of sarb...,
Internal control documentation
6
cards
#2 Professional skepticism and professional judgment
Auditor bias,
Elements of engagement letter fac...,
3
cards
#3 Audit engagements
Responsibilities of management an...,
Top down approach to evaluating i...,
Organizations governing cpa
5
cards
#4 Terms of engagement
Compilation services,
New engagement after fiscal year ...,
Responsibilities of management an...
4
cards
#5 Requirements for engagement documentation
Influences on audit internal cont...,
Objectives of preparing audit doc...,
Sufficient audit documentation sh...
6
cards
#6 Communication with management and those charged with governance
Communication on i c for audit of...,
Using component auditors,
Written internal control communic...
5
cards
#7 Quality Control
Cpa firm s system of quality control,
Engagement quality control review,
What are 6 elements to a cpa firm...
5
cards
#8 Planning an engagement
Overall engagement strategy,
Developing and audit plan program,
Audit plan flowchart
4
cards
#9 Understanding an entity and its environment
Effect of inflation on budgets,
Board of directors fiduciary duties,
Certification of reports filed wi...
5
cards
#10 Understanding an entity’s controls
Understanding an entity s controls,
Examples of inventory valuation c...,
Coso internal control integrated ...
5
cards
#11 Materiality
Materiality determined by auditor
1
cards
#12 Assessing and responding to risks of material misstatement, whether due to fraud or error
0
cards
#20
Financial misstatements
1
cards
#26
1
cards
#22
Subsequent events type 1 vs type 2
1
cards
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Audit
- Class purpose General learning
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