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6005 Audit & Assurance

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

By: Constance Farmer
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Decks in this class (9)

Audit Framework And Regulation, Rights, Duties, Appointment, Resignation & Removal
What is assurance,
Five key elements of assurance en...,
Three party relationship
30  cards
Risk
Materiality,
Planning materiality,
Materiality needs to be determine...
21  cards
Ethics & Confidentiality
5 fundamental principles,
Ethical threats,
Where there are threats the audit...
15  cards
Audit Planning & Analytical Procedures
Planning 4 key steps,
Audit strategy,
Audit plan
6  cards
Audit Report And Opinions, Subsequent Events And Going Concern
Audit completion and reporting,
Reaching audit opinion,
Errors discovered by the auditor
25  cards
Internal Controls
What are company s objectives,
Information flows within an entity,
Limitations of internal control
19  cards
Audit Evidence & Testing
Assertations,
Classes of transactions and event...,
Account balances and related disc...
28  cards
Corporate Governance, Quality Control, Audit Committes And Internal Audit
Corporate governance is,
By directors who have a duty of c...,
Objectives of corporate governanc...
22  cards
MCQ
Which three of the following desc...,
Which two of the following might ...,
Which three of the following cons...
139  cards

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6005 Audit & Assurance

  • Class purpose General learning

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