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Libby Toussaint
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Decks in this class (14)
Lecture 2
Audit and Assurance
35
cards
Lecture 3
Assurance assignment
1
cards
Ethics
5 key elements of code of ethics,
Independence,
2 main approaches for conceptual ...
24
cards
risk
How to assess risk,
7 types of risk,
13
cards
misstatement
2
cards
FS assertions
What 6 items are in the statement...,
Occurrence,
Completeness
12
cards
key assertions
Key assertions for bank and cash 2,
Ncl 1,
Nca 4
8
cards
going concern
What is going concern,
How long is the foreseeable future,
When should a company not prepare...
13
cards
audit testing
7 features of an audit test,
What should an audit procedure co...,
H
8
cards
working papers
How many items in working papers,
Cyfnnsosswce,
1
14
cards
materiality
Materiality,
Benchmark for revenue,
Benchmark for profit before tax
4
cards
audit opinion
Modified opinion,
Qualifies opinion,
Adverse opinion
9
cards
ratios
Gross profit margin,
Operating margin,
Inv holding
6
cards
procedures
Bank and cash procedures,
Receivables,
Payables
4
cards
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bus 165
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