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5-audit evidence-concepts and standards

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

By: kent harding
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Decks in this class (13)

overview of substantive procedures
______risk is the only component ...,
Know the 2 categories of substant...,
The 4 considerations that determi...
4  cards
1-nature of evidence
What constitutes audit evidence,
What does sufficient and appropri...,
Us professional standards classif...
7  cards
2-nature of evidence
Assertions are,
Auditors basis for conclusions ar...,
Basic responsibility
3  cards
evaluation of misstatement
Objectives,
Accumulation of identified missta...,
If management has examined a popu...
5  cards
Audit Documentation
Audit documentation,
Auditor objective,
Ownership______even though there ...
9  cards
Confirmation
Two types of confirmation,
Positiveblank confirmation,
Positivea non response requires a...
4  cards
Accounting estimates
Accounting estimate,
Estimation uncertainty,
When identifying and assessing th...
5  cards
Fair Value Estimates
The best audit evidence of fair v...,
Observable inputs,
Unobservable inputs
5  cards
lawyer's letters
Understand procedures the auditor...,
What is the purpose of the lawyer...,
Two categories of legal mattersun...
4  cards
management representation letter
Management representations letter
1  cards
Related Party Issues
Related party,
Arms length transactions,
Procedures used to identify relat...
6  cards
subsequent events and related issues
Subsequent events,
Subsequently discovered facts,
Subsequent events requiring adjus...
10  cards
going concern issues
Reasonable period of time,
The auditors normal procedures wo...,
Indicators of substantial doubt
5  cards

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5-audit evidence-concepts and standards

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