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Decks in this class (17)

Overview of Substantive Procedures
With respect to planning of a yea...,
To measure how effectively an ent...,
An auditor plans to apply substan...
14  cards
The Nature of Audit Evidence
Which of the following types of a...,
Which of the following presumptio...,
Which of the following is not an ...
30  cards
Assertions and Types of Audit Procedures
The objective of tests of details...,
Which of the following documents ...,
Which of the following elements u...
21  cards
PCAOB Risk Assessment Standards
When a pcaob auditing standard in...,
In pcaob as section 2110 identify...,
The pcaob identifies each of the ...
3  cards
Evaluation of Misstatements Identified During the Audit
Each of the following is a type o...,
An auditor is not required to doc...,
Misstatements discovered by the a...
7  cards
Audit Documentation
Audit documentation should be pre...,
Audit documentation of the audit ...,
An auditor s working papers will ...
22  cards
Confirmation
During the confirmation of accoun...,
Under which of the following circ...,
In which circumstance is the conf...
14  cards
Lawyer's Letters
Which of the following statements...,
Which of the following procedures...,
In connection with an audit of ou...
33  cards
PCAOB on Audit Documentation
According to pcaob requirements a...,
Under the requirements of the pca...,
For audits of public companies au...
5  cards
Fair Value Estimates
An auditor is assessing the appro...,
The auditors responsibility to co...,
Which of the following statements...
4  cards
Accounting Estimates
Which of the following statements...,
In evaluating an entitys accounti...,
In evaluating the reasonableness ...
12  cards
Fair Value Estimates COPY
An auditor is assessing the appro...,
The auditors responsibility to co...,
Which of the following statements...
4  cards
Management Representations Letters
Which of the following statements...,
Because of the pervasive effects ...,
Which of the following statements...
34  cards
Related-Party Issues
After discovering that a related ...,
An independent auditor finds that...,
An auditor searching for related ...
24  cards
PCAOB on Related Parties
Pcaob auditing standards dealing ...,
Pcaob auditing standards require ...,
Suppose that management of an iss...
3  cards
Subsequent Events and Related Issues
On february 9 brown cpa expressed...,
Jones cpa examined the 20x5 finan...,
Which of the following procedures...
47  cards
Going Concern Issues
Which of the following procedures...,
A cpa firm is completing the fiel...,
An auditor concludes that there i...
20  cards

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auditing

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