This class was created by Brainscape user Hieu Nguyen. Visit their profile to learn more about the creator.
By:
Hieu Nguyen
- decks
- flashcards
- learners
Decks in this class (28)
II. Financial Statement Audits - Accounting vs Auditing
Footnote what is the primary resp...,
Generally accepted accounting pri...,
Gaas generally accepted accountin...
3
cards
II. Financial Statement Audits - GAAS and Principles
According to gaas which of the fo...,
An independent auditor must have ...,
Footnote the exercise of due prof...
6
cards
II. Financial Statement Audits - Professional Standards
Footnote in aicpa professional st...,
Interpretive publications include...,
What are some examples of other a...
4
cards
II. Financial Statement Audits - Quality Control Standards (SQCS)
Which of the following actions sh...,
Footnote a cpa firm would be reas...,
Footnote the primary purpose of e...
17
cards
II. Financial Statement Audits - Overview of Audit Process
Principles underlying an audit co...,
Footnote the audit work performed...,
Footnote the auditor faces a risk...
3
cards
II. Financial Statement Audits - Overview of Auditor's Report
Footnote the auditor makes explic...,
Footnote gaas requires the audito...,
How does an auditor make the foll...
4
cards
II. Financial Statement Audits - Diff Types of Engagement
An attestation engagement is one ...,
Footnote which of the following a...
2
cards
II. Financial Statement Audits - PCAOB Responsibilities
The sarbanes oxley act of 2002 im...,
Under the sarbanes oxley act of 2...,
At least how often should the pca...
17
cards
II. Financial Statement Audits - PCAOB on Engagement Quality Review
According to pcaob standards each...,
The pcaob specifically as section...,
What are some of the differences ...
5
cards
II. Planning Activities - Pre-Engagement Planning Issues
Footnote before accepting an audi...,
Hill cpa has been retained to aud...,
Footnote ordinarily the predecess...
42
cards
II. Financial Statement Audits - PCAOB on Engagement Quality Review COPY
According to pcaob standards each...,
The pcaob specifically as section...,
What are some of the differences ...
5
cards
II. Planning Activities - Pre-Engagement Planning Issues COPY
Footnote before accepting an audi...,
Hill cpa has been retained to aud...,
Footnote ordinarily the predecess...
42
cards
II. Planning Activities - Planning and Supervision
Which of the following circumstan...,
Which of the following could be d...,
The audit plan usually cannot be ...
29
cards
II. Planning Activities - Materiality
Which of the following would an a...,
Footnote an auditor finds several...,
In considering materiality for pl...
15
cards
II. Planning Activities - Audit Risk
Footnote as a result of control t...,
Footnote which of the following i...,
Footnote inherent risk and contro...
23
cards
II. Planning Activities - Analytical Procedures
An auditor who performed analytic...,
Which of the following results of...,
The auditor should consider certa...
52
cards
II. Planning Activities - Detecting Fraud
Footnote what is the definition o...,
Footnote which of the following f...,
Footnote which of the following c...
49
cards
II. Planning Activities - Fraud: Evaluation and Communication
During the course of an audit an ...,
Footnote during an audit an audit...,
Disclosure of irregularities to p...
9
cards
II. Planning Activities - Detecting Illegal Acts
Regarding a nonissuer s complianc...,
Footnote during the audit of a ne...,
Footnote which of the following i...
20
cards
II. Planning Activities - Using the Work of a Specialist
Footnote under which of the follo...,
Footnote an auditor intends to us...,
Which of the following statements...
16
cards
II. Planning Activities - Required Communications w/ those Charges with Governance
What are the people that are char...,
What are the four main categories...,
Footnote during planning an audit...
22
cards
II. Planning Activities - PCAOB on Communications w/ Audit Committees
What is the rule behind uncorrect...,
What is critical accounting estim...,
What are some of the pcaob matter...
10
cards
II. Internal Control - Concepts and Standards - Obtaining an Understanding of Internal Control
Based on the clarified standards ...,
What are some specific transactio...,
Why must auditor document the und...
36
cards
II. Internal Control - Concepts and Standards - Evaluating Internal Control
What should the auditor do if int...,
Who is primarily responsible for ...,
What does reasonable assurance re...
64
cards
II. Internal Control - Concepts and Standards - Assessing Control Risk Under AICPA Standards
What is the primary guidance appl...,
Internal control consists of five...,
The au section focuses on the aud...
52
cards
II. Internal Control - Concepts and Standards - Performing Procedures in Response to Assessed Risks
Responsibilities under aicpa prof...,
Assessing the risk of material mi...,
Overall responses to the risks of...
31
cards
II. Internal Control - Concepts and Standards - Required Communications
What are the basic responsibiliti...,
How should auditor communicate le...,
What is the rule on the timing of...
26
cards
II. Internal Control - Concepts and Standards - Using the Work of an Internal Audit Function
What is an internal audit function 1,
What are two ways to use the work...,
Footnote what factors would the i...
30
cards
More about
Hieu Audit Chap 2
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Hieu Nguyen's Hieu Audit Chap 2 flashcards for their University of New Orleans class now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
