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Auditing And Assurance

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

By: Haroon Jamshed
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Decks in this class (18)

W1 The Concept of Audit and Other Assurance Engagements
What is an assurance engagement,
What are the types of assurance e...,
True or false reasonable assuranc...
10  cards
W2 Rules and Regulations
Why is there a need for audit reg...,
Who can act as an auditor,
Who can appoint an auditor
8  cards
W3 Corporate Governance
Who are non executive directors,
What is corporate governance,
What is the aim of corporate gove...
12  cards
W4 Professional Ethics
What are the fundamental ethical ...,
What is integrity,
What is objectivity
13  cards
W5 Obtaining, Accepting and Continuing Audit Engagements
What are the issues to consider p...,
What is independence and objectivity,
Management integrity
13  cards
W6 Assessing Audit Risks
What do we mean by material,
What is performance materiality,
What is materiality by size
20  cards
W7 Audit Planning
What is the purpose of audit plan...,
What are the benefits of audit pl...,
What is the planning process
16  cards
W8 Fraud
What is fraud,
What is error,
What is fraudulent financial repo...
11  cards
Ratios (audit Risk W6)
Gross margin,
Operating margin,
Receivables collection period
14  cards
W9 Internal Control Systems
What are substantive procedures,
How can substantive procedures be...,
What are test of details
26  cards
W10 Test of Controls
What is a test on control,
What methods are used in test of ...,
The relationship between test of ...
7  cards
W11 Audit Evidence
What is sufficient evidence how i...,
What is appropriate evidence,
What are the most and least relia...
7  cards
W12 Audit Procedures
What are the techniques for gathe...,
Inspection,
Observation
12  cards
W13 Audit Sampling
What is sampling,
Why do audiotrs use sampling,
What is a representative sample
14  cards
W16 Completion and Review
What are the procedures an audito...,
What are subsequent events,
What are the two types of subsequ...
13  cards
W17 Completion and Review (2)
What procedures must an auditor f...,
What is the overall review of the...,
What is a supervisory review
8  cards
W18 Reporting
What are the contents of an audit...,
What are key audit matters,
What types of opinion can an audi...
15  cards
W19 Internal Audit
What is internal auditing,
Why is n internal audit needed,
Difference between internal and e...
16  cards

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Auditing And Assurance

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