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Jessica Doitsu
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Decks in this class (28)
Week 1
Objective of auditing,
The objective of a financial stat...,
Causes of information risk
21
cards
Week 2
Rules of professional conduct,
Rules of professional conduct ind...,
Rules of professional conduct con...
25
cards
Week 3
Risk assessmentwhat how much evid...,
Preliminary risk identification,
Understand client to assess risk
13
cards
Week 4
Audit risk model,
Setting audit risk,
Determining inherent risk
12
cards
Week 5
Materiality rmm,
Audit strategy,
Accounting cycles
15
cards
Week 6
Persuasiveness of evidence,
Appropriate quality,
Sufficient quantity
14
cards
Chapter 1
Is an engagement where a practiti...,
A prerequisite for an assurance e...,
The financial framework chosen by...
47
cards
Chapter 2
The obligation that all members o...,
The obligation that all members o...,
The obligation that all members o...
47
cards
Chapter 3
Gaining an understanding of the c...,
Information that impacts the deci...,
A strategy that sets the scope ti...
37
cards
Chapter 4
Information is considered materia...,
Information that exceeds an audit...,
An amount less than materiality w...
33
cards
Chapter 5
Statements made by management reg...,
Assertions classes of transactions,
Transactions and events that have...
37
cards
Learning Outcomes
Define an assurance engagement,
Differentiate between types of as...,
Explain the different levels of a...
13
cards
Possible test questions
What is auditing,
What are the different levels of ...,
Describe the different levels of ...
20
cards
Extra
Inherent risk and control risk ar...,
Audit risk model,
The audit strategy chosen depends...
22
cards
Last minute
Reasonable assurance,
Moderate assurance,
No assurance
3
cards
Week 8
Audit sampling,
Statistical,
Non statistical professional judg...
8
cards
Week 9
Rely on internal controlswhy,
Rely on internal controlshow,
3 phases of control valuation
16
cards
Week 10
The audit program consist of 3 parts,
Test of controls,
Analytical procedures
11
cards
Chapter 7
Explain the seven generally accep...,
Understand and describe the eleme...,
Explain the different techniques ...
43
cards
Chapter 6
Statistical sampling,
Non statistical sampling,
An advantage of statistical sampling
27
cards
Chapter 8
Controls are classified as one of...,
Two types of controls,
Examples of preventive controlssa...
25
cards
Chapter 10
The _______ of substantive testin...,
The ______ the detection risk for...,
Timing of substantive procedures
54
cards
Week 12
Verifications of asset balancesve...,
Verifications of asset balancesve...,
Verifications of asset balancesve...
19
cards
Chapter 11
Why are income statements audited...,
Objectives in auditing revenueall...,
Objectives in auditing revenueall...
40
cards
Week 13
Final audit procedures,
Why should auditors care about co...,
Commitments
14
cards
Week 11
Timing of tests,
Substantive testing 2 primary types,
Test of details vouching vs tracing
15
cards
Assertions
Principal objectives in auditing ...,
Principal objectives in auditing ...,
Principal objectives in auditing ...
33
cards
Final Exam
Statistical sampling,
Non statistical sampling,
Statistical samplingadvantage and...
30
cards
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external auditing
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Externe verslaggeving
- 8 decks
- 248 flashcards
- 5 learners
Decks:
Stramien Conceptual Framework, Omzetverantwoording Rj 270 Ifrs 15 Ifric, Onderhanden Projecten Rj 221 Ifrs 15, And more!
