This class was created by Brainscape user Victoria Best. Visit their profile to learn more about the creator.
By:
Victoria Best
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Decks in this class (20)
Attestation Engagements
Statements on standards for attes...,
Attestation engagement is one tha...,
Characteristics of an examination
8
cards
Statements on Standards for Accounting and Review Services (SSARSs)
Ssarss are issued by and apply to,
Characteristics of a preparation ...,
Characteristics of a compilation
4
cards
QUALITY CONTROL
Statements on quality control sta...,
The 6 elements of a system of qua...,
Acceptance and continuance of cli...
6
cards
Independence
Reasons for disclosing client inf...,
If audit fees are long past due i...,
Length of time required for a key...
16
cards
Internal Control - Purchases, Payroll, and Other Cycles SU 7
What is a standard control relate...,
What is the greatest risk regardi...,
When is a voucher complete for pa...
15
cards
Planning and Risk Assessment
What does the auditor do first af...,
What must an auditor document wit...
2
cards
Sales, Receivable, Cash Receipts Cycle - SU 6
Which control will detect if a nu...
1
cards
Internal Control - Purchases, Payroll, and Other Cycles SU 7
0
cards
Responses to Assessed Risks - SU 8
An auditor is least likely to tes...,
Which test of controls are typica...,
What are some examples of substan...
16
cards
Planning and Risk Assessment - SU 3
Examples that would indicate poss...,
If accounts receivable turnover d...,
A large number of bearer bonds on...
11
cards
Internal Control Communications and Reports SU 9
Example of a significant deficien...,
Examples of information that shou...,
Objective of the auditors report ...
6
cards
SU 11 Evidence-Sales/Receivables/Cash Cycle
An auditor would encounter the gr...,
Confirmation of a r is necessary ...,
In a business recession the audit...
26
cards
SU 12 Evidence - Purchases, Inventory, Payroll
What is the preferable procedure ...,
What procedures would be performe...,
Which test of details would help ...
16
cards
SU 13 - Evidence Key Considerations
What are examples of managements ...,
The refusal of a clients legal co...,
Explain the process of a letter o...
6
cards
SU 14 - Evidence - SAMPLING
Explain differences between stati...,
Conclusions associated with sampl...,
True state of the population equals
22
cards
SU 10 - Evidence-Objectives and Nature
The current file of the auditors ...,
The following would be included i...
2
cards
SU 15 - Reports - Opinions and Disclaimers
What are the situations in which ...,
Which section of the report chang...
2
cards
SU 16 Reports-Other Modifications
Criteria for evaluating a change ...,
What is required in the emphasis ...,
What procedures should the audito...
15
cards
SU 17 - Related Reporting Topics
Words to avoid in comfort letters,
An auditor should report on suppl...,
Describe comfort letters letters ...
9
cards
SU 19 SSAEs
Prospective financial statements ...,
A forecast is appropriate for,
Agreed upon procedures result in
11
cards
More about
Auditing
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