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Hannah Day
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Decks in this class (16)
Concept and need for assurance
What is assurance 1,
What is an assurance engagement 2,
What are the members of a three p...
19
cards
Obtaining an engagement
What must an auditor do before ac...,
What acceptance procedures must b...,
Factors for a high risk client 3
9
cards
Planning the assignment
What are the objectives of planni...,
What is the audit strategy 2,
What does the strategy include 3
33
cards
Evidence and reporting
What types of test are carried ou...,
What is tested if controls are st...,
What is tested if controls are we...
11
cards
Internal Controls and Information Flows
What is internal control 1,
What are the limitations of inter...,
What is the control environment 3
16
cards
Revenue Systems
What is the process of the revenu...,
What controls are involved in the...,
What controls are involved in the...
7
cards
Purchase System
What are the steps in the purchas...,
What controls are included in a p...,
What controls are included in the...
5
cards
Employee Costs
Steps to the wages and salaries s...,
What are the controls involved in...,
What are the controls involved in...
4
cards
Internal Audit
What is an internal audit 1,
What is the reason for an interna...,
Who does the internal audit repor...
7
cards
Documentation
What is audit documentation 1,
Why do we document assurance work 2,
What should be included in workin...
9
cards
Evidence and Sampling
What are the computer assisted au...,
What is test data 2,
What is audit software 3
15
cards
Written Representation
What is written representation 1,
What does written representation ...,
When is other written representat...
3
cards
Codes of professional ethics and regulatory issues
Why do auditors need ethics 1,
What are the sources of ethical g...,
Is the icaew rules or principles ...
8
cards
Confidentiality
What are the safeguards to confid...,
When is disclosure allowed 2,
What are examples of money launde...
9
cards
Substantive Procedures
What assertions are tested for a ...,
What sources of information of nc...,
What are the risks of misstatemen...
27
cards
Integrity, objectivity and independence
What are the 6 threats of audit 1,
What are the threats involved in ...,
What are the safeguards in place ...
15
cards
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Assurance Certificate Level
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