This class was created by Brainscape user Laura Powell. Visit their profile to learn more about the creator.
By:
Laura Powell
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Decks in this class (7)
Risk assessment
What does an audit plan include 1,
What are risk assessment procedur...,
What is rmm an assessment of 3
10
cards
Assertions - Sales and receivables
Completeness sales and receivables 1,
Accuracy sales and receivables 2,
Valuation allocation sales and re...
8
cards
Assertions - Cash
Completeness cash 1,
Accuracy cash 2,
Valuation allocation cash 3
8
cards
Assertions - Accounts payable
Completeness accounts payable pur...,
Accuracy accounts payable purchas...,
Valuation allocation accounts pay...
8
cards
Assertions - Inventory
Completeness inventory 1,
Accuracy inventory 2,
Valuation allocation inventory 3
8
cards
Assertions - PPE
Completeness ppe 1,
Accuracy ppe 2,
Valuation allocation ppe 3
8
cards
Opinions
If an issuer releases financial s...,
A nonissuer s unaudited financial...,
If a group auditor decides to ref...
4
cards
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laura audit
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