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Audit & Assurance

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

By: Unknown Unknown
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Decks in this class (18)

Chapters 1 - 3
New Things Learnt Dated
51  cards
Ethics and Acceptance
Why is there a need for professio...,
Independence,
Reasonable and informed third par...
52  cards
Reporting
Key audit matters are required in...,
Key a,
Do the additional information suc...
14  cards
Auditor Appointment
What should the auditor s respons...,
Components of an audit engagement...,
What is and is not necessary in a...
8  cards
Auditor Documentation
Techniques of documentation,
How long should the working paper...,
What is isa 230
6  cards
Audit Planning
Audit program,
Timing of the audit planning process,
Preliminary audit procedures ensure
4  cards
Audit Risk
Various sources for,
If the executive is dominant poor...,
Qualitative inherent risk factors
5  cards
Practice
While computing current ratio loa...,
Reconciliations for payables and ...,
Can analytical procedures detect ...
23  cards
Going concern
If going concern basis is inappro...,
If the auditor identifies a numbe...,
What are the auditor s responsibi...
5  cards
Internal Controls
Outline of an auditor s job in ic,
Which is easier to apply in a var...,
Order forms should have how may p...
11  cards
Payroll System
Highest risk of material misstate...,
The risk of not conducting sequen...,
If there are fewer capital purcha...
5  cards
Sales System
Completeness assertion,
2  cards
Mocks and Past Papers
Implementation of a new system sh...
1  cards
Audit of Smaller Entities and NPOs
Is audit of smaller entities mand...,
Pros of auditing a smaller entity,
What is important for the auditor...
5  cards
Substantive Procedures
0  cards
Audit Risk and Response
0  cards
Direct Control and TOC
1  cards
Control Deficiency and Recommendation
0  cards

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Audit & Assurance

  • Class purpose General learning

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