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accounting 402

This class was created by Brainscape user Justin Austin. Visit their profile to learn more about the creator.

By: Justin Austin
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Decks in this class (12)

Chapter 1 - Intro to Assurance and Financial Statement Auditing
How does auditing differ from tra...,
How do agents and owners differ,
Assertions auditors test for on t...
24  cards
Chapter 2 - The Financial Statement Auditing Environment
What are the four types of auditors,
What are audit services,
What are attest services
17  cards
Chapter 3 - Audit Planning, Types of Audit Tests, and Materiality
What are the 3 phases of audit pl...,
What is necessary for client acce...,
When should the auditor evaluate ...
17  cards
Chapter 4 - Risk Assessment
Define audit risk,
Inherent risk vs control risk,
Audit risk calculation
15  cards
Chapter 5 - Evidence and Discrimination
Management assertions about class...,
Management assertions about accou...,
What is audit evidence
26  cards
Chapter 6 - Internal Controls in Financial Statement Audits
Management has the responsibility...,
The auditor has the responsibilit...,
Essay question what is coso s int...
29  cards
Chapter 10 - Auditing the Revenue Process
What is the five step approach to...,
What are fraud risks in revenue r...,
What are the 3 types of transacti...
18  cards
Chapter 11 - Auditing the Purchasing Process
What are the 3 expense categories,
Ten types of purchasing documents...,
Ten types of purchasing documents...
27  cards
Chapter 13 - Auditing the Inventory Management Process
Types of inventory documents and ...,
Types of inventory documents and ...,
During the observation of physica...
10  cards
Chapter 17 - Completing the Audit Engagement
What is a contingent liability,
Examples of contingent liabilities,
What are the three types of conti...
17  cards
Chapter 18 - Reports on Audited Financial Statements
What are conditions that lead to ...,
What are the types of financial s...,
When other types of financial sta...
14  cards
Chapter 16 - Auditing the Financing/Investing Process: Cash and Investments
Can we use substantive analytical...,
If an entity had custody of their...,
What is an interbank transfer
9  cards

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accounting 402

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