Audit Flashcards

Decks in this Class (27):

• Audit Reports

  Audit Reports

  Sample Cards:

  standard report unmodified opinion nonpu,

  standard report unmodified opinion nonpu,

  standard report unmodified opinion nonpu
  49 Cards
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• Audit Sampling

  Audit Sampling

  Sample Cards:

  audit sampling,

  statistical sampling,

  non statistical sampling
  33 Cards
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• Engagement Planning

  Engagement Planning

  Sample Cards:

  the steps in an audit,

  step in planning an auditplaning procedu,

  what is the primary duty of an auditor
  63 Cards
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• Evidence And Risk

  Evidence and Risk

  Sample Cards:

  definition of audit evidence,

  what is the relationship between evidenc,

  which aspects of audit risk can an audit
  77 Cards
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• Information Technology

  Information Technology

  Sample Cards:

  tyoe of program testing 4,

  test data,

  parallel simulation
  20 Cards
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• Internal Control

  Internal Control

  Sample Cards:

  what does vouching test,

  with respect to signing checks how are d,

  with respect to custody of assets how sh
  26 Cards
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• International Auditing

  International Auditing

  Sample Cards:

  international auditing,

  international auditing,

  international auditing
  7 Cards
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• Professional Responsibilities

  Professional Responsibilities

  Sample Cards:

  what engagements are covered by the aicp,

  aicpa code of professional conduct princ,

  what are threats and safeguards to indep
  37 Cards
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• Ssars

  SSARS

  Sample Cards:

  reviews performed under the sas and ssar,

  list of accounting service an accountant,

  compilation
  19 Cards
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• Engagement Planning 1

  Engagement Planning 1

  Sample Cards:

  list the standards of reporting,

  how is audit strategy mapped out,

  describe due professional care
  23 Cards
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• Engagement Planning 2

  Engagement Planning 2

  Sample Cards:

  describe inherent risk,

  what red flags may indicate higher risk,

  purpose of analytical procedures used du
  22 Cards
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• Engagement Planning 3

  Engagement Planning 3

  Sample Cards:

  information that may suggest the possibi,

  describe the limitations on prospective,

  what are the overall responses to the ri
  23 Cards
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• Internal Control 1

  Internal Control 1

  Sample Cards:

  definiton and objective of internal cont,

  what are the 3 objectives of internal co,

  what are the 5 components of internal co
  15 Cards
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• Internal Control 2

  Internal Control 2

  Sample Cards:

  what is the relationship between interna,

  if internal control is poor and a compan,

  if internal control is poor what is the
  14 Cards
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• Internal Control 3

  Internal Control 3

  Sample Cards:

  what does vouching test,

  what does tracing test,

  with respect to signing checks how are d
  15 Cards
  Preview Flashcards
• Internal Control 4

  Internal Control 4

  Sample Cards:

  ic report for fs auditnonissuer non publ,

  attestation engagement ic,

  pcoab ic report
  13 Cards
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• Evidence And Risk 1

  Evidence and Risk 1

  Sample Cards:

  definition of audit evidence,

  what is the relationship between evidenc,

  which aspects of audit risk can an audit
  15 Cards
  Preview Flashcards
• Evidence And Risk 2

  Evidence and Risk 2

  Sample Cards:

  how do analytical procedures assist the,

  when analytical procedures may be perfor,

  5 basic types of comparison that may be
  15 Cards
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• Evidence And Risk 3

  Evidence and Risk 3

  Sample Cards:

  11 management assertions are groupe in 3,

  transaction classes events,

  account balance at year end
  16 Cards
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• Evidence And Risk 4

  Evidence and Risk 4

  Sample Cards:

  typical substantive audit procedures for,

  deposit in transit,

  lapping of a r
  17 Cards
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• Evidence And Risk 5

  Evidence and Risk 5

  Sample Cards:

  omitted procedures,

  cash flows,

  what are the primary risks in an audit f
  16 Cards
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• Audit Sampling 1

  Audit Sampling 1

  Sample Cards:

  audit sampling,

  statistical sampling,

  non statistical sampling
  16 Cards
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• Audit Sampling 2

  Audit Sampling 2

  Sample Cards:

  allowable risk of over reliance,

  attributes sampling relationship to samp,

  systematic sampling
  17 Cards
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• Audit Report 1

  Audit Report 1

  Sample Cards:

  standard report unmodified opinion nonpu,

  standard report unmodified opinion nonpu,

  standard report unmodified opinion nonpu
  16 Cards
  Preview Flashcards
• Audit Report 2

  Audit Report 2

  Sample Cards:

  modified opinions traitement,

  example of departures from gaap,

  the materiality of the departure from ga
  15 Cards
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• Audit Report 3

  Audit Report 3

  Sample Cards:

  review of interim financial statement,

  letter underwriters,

  attestation engagement eras
  15 Cards
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• Audit Report 4

  Audit Report 4

  Sample Cards:

  if the predecessor auditors report is no,

  the assertions embodied in md a include,

  segment information
  4 Cards
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