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Auditing Theory

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

By: Amiel Lorenzo Baylon
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Decks in this class (17)

Practice and Regulation of the Accountancy Profession
Refusal to issue certificate of r...,
Ra 9298,
Qualifications for the members of...
43  cards
Code of Ethics for Professional Accountants
A director of the client has been...,
Does having custody of the client...,
Professional authority in the con...
33  cards
Fundamentals of Assurance Services
Limited assurance engagement,
Assurance engagement,
Assurance
19  cards
Introduction to Auditing and Overview of the Audit Process
Assurance provided by the fs audit,
Relationship of audit risk with e...,
Control risk
32  cards
Preliminary Engagement Activities
Objective of prelimi,
Major procedures in preliminary a...,
Specific procedures in preliminar...
10  cards
Audit Planning
What are risk assessment procedures,
Roles of audit planning,
Factors affecting the planning of...
35  cards
Internal Control Consideration
Internal control,
Characteristics of internal control,
Inherent limitations that may aff...
20  cards
Auditing an IT Environment
What is an it environment,
It application,
It infrastructures
28  cards
Transaction Cycles
Transaction cycles definition,
Categories of major transaction c...,
Revenue and receipt cycle inclusions
24  cards
Consideration of Fraud, Error and Non-compliance
What is an error,
What is fraud,
What is fraud
18  cards
Evidence and Performance of Substantive Testing
What is audit evidence,
Two classification of audit evidence,
What are information contained in...
18  cards
Approaches of Gathering Evidence and Basic Concepts to Audit Sampling
What are the kinds of selecting i...,
When to do 100 examination,
When to do select specific items
34  cards
Completing the Audit
Wrap up procedures,
What does the auditor perform to ...,
Who are related parties
12  cards
Audit Documentation and Communication with Those Charged With Governance
Purpose of audit documentation,
Audit documentation,
Audit file
18  cards
System of Quality Control
Quality controls,
Elements of quality control,
Documentation of quality control
19  cards
Audit Reporting
General purpose financial statement,
Objectives of the auditor,
Formation of opinion
18  cards
Other Engagements
Examples of special purpose audit...,
Special purpose financial statements,
Special purpose framework
4  cards

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Auditing Theory

  • Class purpose General learning

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