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Melisa Bergeson
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Decks in this class (24)
Revenue from Contracts with Customers
Revenue from contracts with custo...,
Attributes required by an agreeme...,
How to determine if a performance...
11
cards
Inventories
What costs are included in and ex...,
Examples of overhead costs,
How is over or under allocated ov...
7
cards
IFRS: Property Plant & Equipment
Ppe capitalized cost inclusions,
Land building capitalized cost in...,
Revaluation model when there is a...
9
cards
Impairment of Assets
Cash generating unit,
Ifrs two incidents that lead to t...,
Indicators of impairment
11
cards
Audit & Assurance: Client Acceptance
Cas 220 info to be considered whe...,
Cas 220 factors to consider in as...
2
cards
Audit & Assurance: Materiality
Steps in determining materiality,
What is the most common basis for...,
Examples of normalizing items tha...
7
cards
Audit & Assurance: Audit Risk
Audit risk,
Audit risk model risk of material...,
T or f the auditor does not contr...
4
cards
Audit & Assurance: Fraud
Examples of conditions that creat...,
3 pillars of the fraud triangle,
Cas 24011 objectives of the audit...
3
cards
Audit & Assurance: Going Concern
Financial indicators that may cas...,
Operating indicators that may cas...,
Other indicators that may cast do...
3
cards
Audit & Assurance: Approach
Two general types of audit approach,
Substantive procedures,
If control risk is high which typ...
5
cards
Audit & Assurance: Rules of Professional Conduct
5 key principles of the rules of ...,
5 threats to a practitioners inde...,
Examples of self interest threat
11
cards
Audit & Assurance: Analytical Procedures
2 purposes of analytical procedur...,
3 types of analysis,
Accounts receivable turnover desc...
20
cards
Conclusions & Recommendations
What do you recommend to a client...,
What do you recommend to a client...
2
cards
IFRS: Financial Instruments
Examples of cash equivalents,
Examples of restricted cash,
2 conditions for holding ar at am...
9
cards
Related Party Transactions
Examples of related parties,
Is the transaction in the normal ...,
Is the change in ownership intere...
9
cards
Government Assistance
2 ifrs requirements to recognize ...,
Grants related to income,
Grants related to assets
7
cards
Audit & Assurance: Systems Concepts
4 levels of information systems p...,
Definition of information,
What is the term for the use of a...
3
cards
Audit & Assurance: Assertions
Assertions for account balances b...,
Assertions for classes of transac...,
You are working on the audit of s...
9
cards
Audit & Assurance: Audit Evidence
Audit evidence from least to most...,
2 requirements of audit evidence,
4 types of audit evidence
6
cards
Audit & Assurance: Substantive Audit Procedures
7 types of substantive procedures,
3 steps of an effectively written...,
What is generally the highest ris...
27
cards
Financial Reporting: Leases
Initial lease je in ifrs from the...,
Under ifrs the rou cost includes,
Rou asset depreciation period
7
cards
Goodwill & Intangible Assets
Examples of intangible assets,
Ifrs intangible asset definition ...,
Ifrs criteria to recognize intang...
8
cards
Contingencies
When is a contingent liability re...,
Disclosure requirements for a pro...,
When will a company disclose but ...
6
cards
Foreign Currency Transactions
Primary factors determining funct...,
Secondary factors determining fun...,
What exchange rate is used for in...
5
cards
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CPA Core 1
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