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Decks in this class (21)
Chapter 1 - Reintroduction to audit and assurance
What is the definition of assuran...,
What type level of assurance for ...,
What type level of assurance for ...
10
cards
Chapter 2 - Accepting engagements
What is a tender 1,
List some of the reasons firms us...,
Define lowballing 3
25
cards
Chapter 3 - Quality control
What are the undesirable outcomes...,
Which standards focus on quality ...,
What are the benefits of good qua...
36
cards
Chapter 4 - Planning an audit (basics)
Performance gross profit margin 1,
Performance operating margin 2,
Performance return on capital emp...
54
cards
Chapter 5 - Planning an audit (development)
What is an accounting estimate 1,
What is estimation uncertainty 2,
What are some common accounting e...
17
cards
Chapter 6 - Planning an assurance engagement
Assurance engagement 1,
Assurance engagement 2,
Assurance engagement 3
12
cards
Chapter 7 - Responsibilities
Management responsibilities 1,
Management responsiblities 2,
Responsibility of assurance provi...
53
cards
Chapter 9 - Ethics General
What are the sources of ethical g...,
What are covered persons 2,
Icaew code of ethics 3
5
cards
Chapter 9 - Ethics S1 General requirements
Who establishes control environme...,
Who establishes policies and proc...,
Who should breaches of ethical st...
4
cards
Chapter 9 - Ethics S2 Financial business, employment and personal relationships
Can shares be held in the client ...,
Can the audit firm make loans to ...,
Can the audit firm accept loans f...
12
cards
Chapter 9 - Ethics S3 Long association
S3 long association 1,
S3 long association 2,
S3 long association 3
7
cards
Chapter 9 - Ethics S4 Fees, Remuneration, Gifts, Litigation
Fee dependence listed public 1,
Fees dependence unlisted private 2,
What are the safeguards for fee d...
13
cards
Chapter 9 - Ethics S5 Non audit services
What is the general approach 1,
What are the safeguards for audit...,
Internal audit services 3
22
cards
Chapter 9 - Ethics S6 Small entities
Fees between 10 15 1,
Non audit services 2,
If client joins firm normally can...
3
cards
Chapter 8: Professional standards
Why do we need professional stand...,
All assurance engagements are gov...,
Uk audits are governed by 3
27
cards
Chapter 10 - Audit completion
Financial statement review 1,
Financial statement review 2,
Financial statement review 3
23
cards
Chapter 11 - Reporting on an audit engagement (basics)
Communication with those charged ...,
Communication with those charged ...,
Communication with those charged ...
27
cards
Chapter 12 - Reporting on an audit engagement (development)
The auditor only has to report on...,
What should the report on signifi...,
Scenario f s prepared going conce...
10
cards
Chapter 13 - Reporting on an assurance engagement
When do we modify opinion 1,
Assurance engagement 2,
Assurance engagement problem pres...
6
cards
Chapter 14 - Different types of entity
What do not for profit entities n...,
Charity who governs charity accou...,
Charity charities preparing accou...
7
cards
Differences with UK GAAP
Consolidation sfp subsidary 1,
Consolidation sfp subsidary 2,
Consolidation spl 3
9
cards
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