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Auditing 20

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

By: Summer Smyth
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Decks in this class (13)

0. Assumed Knowledge
0 what are the four types of opin...,
0 what is a complete set of finan...
2  cards
1. Assurance Framework
1 what are the 5 elements of assu...,
1 what is the difference between ...,
1 what are the two levels of assu...
7  cards
2. Audit quality and pre-engagement activities
2 what are tje 5 ethical principles,
2 what does the engagement letter...
2  cards
3. Risk Assessment
3 what are 5 stages of the risk a...,
3 what are the 3 points of the fr...,
3 when assessing risks what is th...
4  cards
4. Internal Control
4 what is the difference between ...,
4 what are the 5 components of an...
2  cards
5. Materiality, audit strategy and audit plan
5 what are the 4 levels of materi...
1  cards
6. Test of Controls
6 what are the 5 ways to test con...,
6 what does a test of a control h...,
6 what are the two ways to select...
3  cards
7. Substantive testing
7 what are the 6 methods to perfo...,
7 what is the minimum that is inv...
2  cards
8. Using the work of others
8 what are 5 of the key roles of ...,
8 management and auditors may use...
2  cards
9. Completing the audit
9 what are the 3 types of misstat...,
9 when aggregating misstatements ...
2  cards
10. Auditor's reports
10 what are the 4 types of audito...
1  cards
11. Other Audits
11 what are 5 other types of audi...
1  cards
12. Other Engagements
0  cards

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Auditing 20

  • Class purpose General learning

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