This class was created by Brainscape user Zach Lewallen. Visit their profile to learn more about the creator.
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Zach Lewallen
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Decks in this class (20)
BEC Deck 1-Corporate Governance & Internal Control
Sox in section 407 provides that ...,
Section 922 of dodd frank amended...,
Preventive controls before the fa...
25
cards
BEC Deck 2-Economic Concepts
Many economic concepts relationsh...,
Ceteris paribus,
U y q x
27
cards
BEC Deck 3-Economic Concepts Cont'
3 industry independent entity ind...,
Strategic process summary of sequ...,
Pest analysis is an assessment of...
6
cards
BEC Deck 4-Financial Management
Sunk costs,
Opportunity costs,
Differential or incremental costs
29
cards
BEC Deck 5-Financial Mangement Cont'
Six different techniques for eval...,
Accounting rate of return simple ...,
Net present value approach
31
cards
BEC Deck 6-Financial Management Cont'
Operation activity ratios,
Accts receivable turnover,
Of days sales in average receivables
31
cards
BEC Deck 7-Information & Communication Systems
Bit binary digit,
Byte,
Field
15
cards
BEC Deck 8-Planning & Measurement
Product cost,
Period costs,
Prime costs
29
cards
BEC Deck 9-Planning & Measurement Cont"
Breakeven point,
Contribution margin approach to b...,
Breakeven point in units
4
cards
AUD Deck 1-Financial Statement Audits
Auditing,
Purpose of an audit,
General standards there are 3 of ...
15
cards
AUD Deck 2-Planning Acitvities
Auditor s objective under au 210 ...,
Preconditions for an audit,
Agreement on audit engagement ter...
19
cards
Aud Deck 3-Internal Control Concepts and Standards
The auditor obtains an understand...,
Transaction cycle,
Flow charts of transaction cycles
13
cards
AUD Deck 4-Internal Control-Transaction Cycles
The framework scare is an acronym...,
Segregation of duties involves se...,
Edp it information technology con...
3
cards
AUD Deck 5-Audit Evidence-Concepts & Standards
Nature,
Timing,
Extent
31
cards
AUD Deck 6-Audit Evidence-Specific Audit Areas
Kiting,
The four assertions that professi...
2
cards
AUD Deck 7-Audit Sampling
Sampling,
There are two general approaches ...,
Attributes sampling
5
cards
AUD Deck 8-IT (Computer) Auditing
Systems analysts,
Programmer,
Operator
12
cards
AUD Deck 9-Audit Reports
The 4 reporting standards previou...,
Gaap,
Consistency
27
cards
AUD Deck 10-Other Types of Reports
Hypothetical transaction,
Reporting accountant,
Specific transaction
21
cards
AUD Deck 11-Other Professional Services
Attest engagement,
Assertion,
Responsible party
3
cards
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BEC Flashcards 1
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