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Connor Mills
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Decks in this class (17)
1. Concept and need for assurance
What is assurance 1,
What is an assurance engagement 2,
What is the nmeumonic of the key ...
15
cards
2: Process of assurance - Obtaining an engagement
How do assurance firms obtain an ...,
What are the 5 acceptance procedu...,
Give some factors that could indi...
10
cards
3: Process of assurance: Planning audit
What is the objective of the audi...,
What are the objectives of planni...,
What is the audit strategy 3
25
cards
4: Process of assurance - Evidence and reporting
Define audit evidence 1,
What are the two types of tests c...,
How does the strength of controls...
18
cards
5: Introduction to internal control
Define internal control 1,
Give reasons for internal controls 2,
What are the limitations of inter...
21
cards
6: Revenue system
What are the stages of a revenue ...,
What is a control objective 2,
Give an internal control to reduc...
7
cards
7: Purchases system
Give first stage of a purchase sy...,
Give 2nd stage of a purchase syst...,
Give 3rd stage of a purchase syst...
5
cards
8: Employee costs/Payroll cycle
Give first stage of the wages sal...,
Give 2nd stage of the wages salar...,
Give last stage of the wages sala...
3
cards
9: Internal audit
What is the reason for an interna...,
Who do internal vs external audit...,
What does the work relate to for ...
8
cards
10: Documentation
What is audit documentation 1,
Why does audit work need to be do...,
What are other non essential reas...
12
cards
11: Evidence and sampling
What are the two types of test 1,
What are the procedures to obtain...,
Explain analytical procedures and...
35
cards
12: Written representations
What is the form of a written rep...,
What are general matters related ...,
Why might other representations b...
5
cards
13: Substansive procedures - key financial statment figures
Give 6 risks of material misstate...,
How is r d classified 2,
Give 4 risks of mistatement for i...
28
cards
14: Codes of professional ethics
What are sources of ethical guida...,
What are the advantages of a fram...,
What are icaew fundamental princi...
8
cards
15: Integrity, objectivity and independence
Why does objectivity and independ...,
What are threats to this 2,
What are self interest threats sa...
26
cards
16: Confidentiality
What are risks of confidentiality 1,
Give security procedures to preve...,
When is disclosure allowed 3
9
cards
mnemonics
Explain the key elements of an as...,
What items must be included in an...,
What are the auditors responsibil...
10
cards
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Assurance
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