This class was created by Brainscape user phương anh nguyễn. Visit their profile to learn more about the creator.

Decks in this class (12)

CHAP 1:Concept and Need For Assurance
Assurance engagement definition,
Key element of an assurance engag...,
2 type of assurance engagement
49  cards
CHAP 2: OBTAINING AN ENGAGEMENT
What accountant do when tender fo...,
2 considerations tr c khi auditor...,
Key factor d evaluating ethical t...
30  cards
CHAP 3: PLANNING THE ASSIGNMENT
High level assurance engagement h...,
D nh nghia audit strategy va audi...,
Audits are planned d lj
73  cards
CHAP 4: EVIDENCE AND REPORTING
D nh nghia audit evidence,
T i sao ph i th c hi n test,
2 lo i test
18  cards
CHAP 5: INTRODUCTION TO INTERNAL CONTROL
D nh nghia internal control,
S khac nhau gi governance va mana...,
T i sao ph i lam internal control
33  cards
CHAP 6: REVENUE SYSTEM
4 main stage in revenue system,
Document of ordering,
Document of despatching and invoi...
17  cards
CHAP 7: PURCHASES SYSTEM
3 main stages of purchase systems,
Key risk of ordering,
Key control of order
5  cards
CHAP 9: INTERNAL AUDIT
Internal audit function,
Ai la ng i co th th c hi n intern...,
How to know corporate objective
16  cards
CHAP 10: DOCUMENTATION
D nh nghia audit documentation,
Audit documentation provide,
Why audit documentation must be p...
16  cards
CHAP 11:EVIDENCE AND SAMPLING
1 how to danh gia quality of evid...,
8 procedure to obtain evidence,
1 inspection of tangible asset
44  cards
CHAP 15: INTERGRITY,OBJECTIVITY,INDEPENDENCE
What is underpin for objectivity,
Phan bi t objectivity and indepen...,
Why independence and objectivity ...
34  cards
CHAP 14: CODE OF PROFESSIONAL ETHICS & REGULATORY ISSUES
Why auditor need ethic,
Source of ethical guidance,
Advantages of principle base over...
17  cards

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Ass

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