Audit and assurance

This class was created by Brainscape user Letia Alexander. Visit their profile to learn more about the creator.

By: Letia Alexander
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Decks in this class (15)

Chapter 1
Objective of an audit 1,
Objective of an auditor 2,
An audit provides assurance to th...
29  cards
Chapter 2
Rights of an auditor 1,
Auditor duties 2,
Auditor rights are set out in law...
15  cards
Chapter 3
Corporate governance 1,
Listed companies must include a c...,
Board leadership and company purp...
13  cards
Chapter 5
Fundamental principles that profe...,
Self interest threat 2,
Threats to fundamental principles 3
18  cards
Chapter 4
Internal audit function 1,
Types of audits that internal aud...,
It audits 3
32  cards
Chapter 6
Blank 1,
Auditors should plan and perform ...,
Professional skepticism 2
30  cards
Chapter 7
Objectives of audit planning 1,
Audit strategy 2,
Examples of items to include in t...
25  cards
Ch 12
Management expert 1,
Can auditors use the work of a ma...,
Before using the audit evidence p...
12  cards
C 14
External confirmations circularis...,
Confirmation must be written on c...,
Types of confirmations 3
20  cards
Ch 15
Bank confirmation letter 1,
Control over the content and disp...,
What are the approaches in seekin...
6  cards
Ch 20
Unmodified opinion 1,
Key audit matters 2
2  cards
Chapter 8
Audit evidence 1,
What is sufficient audit evidence 2,
What is appropriate audit evidence 3
17  cards
Chapter 16
Specific control operated by clie...,
Primary objective of auditors wor...,
The two detailed objectives in te...
5  cards
Chapter 10
Blank 1
1  cards
Chapter 11
When would it be appropriate to s...,
When would it be okay to select s...,
Stratification 3
9  cards

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Audit and assurance

  • Class purpose General learning

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