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Assurance Elective

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

By: Michael Heung
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Decks in this class (14)

Ch. 2 Fundamental Concepts
What is csqc in the handbook,
What is cas,
What is ocs
12  cards
Ch.6 Risk
What does cas 200 outline,
What is audit risk,
What is the audit risk model
11  cards
Ch.8 Going Concern
What is a going concern assumption,
What does cas 570 going concern e...,
Dilemma what happens if we think ...
7  cards
Ch.3 Client Acceptance
What does csqc1 identify for audi...,
What are some considerations an e...,
How can you assess the integrity ...
7  cards
Ch. 4 Rules of Professional Conduct
What are the key principles that ...,
What must be done before providin...,
What does cpa canada limit in reg...
5  cards
Ch.5 Materiality
What is the concept of materiality,
What are the steps to determine m...,
What are some commun users you ma...
9  cards
Ch. 9 Approach
What are the two approaches for a...,
How do you decide which appraoch ...,
What are some other considerations
3  cards
Ch.10 Analytical Procedures
What is the purpose of analytical...,
What are some items that must be ...,
What are the different types of a...
4  cards
Ch. 13 Assertions
What are the assertions for accou...,
What are the assertions for incom...,
Types of questions that relate to...
3  cards
Ch. 14 Audit Evidence
How much audit evidence is required,
What are the different types of a...,
What type of audit evidence can w...
3  cards
Ch. 15 Substantive Procedures
What is the purpose of substantiv...,
What are types of substantive pro...,
How do you write design substanti...
3  cards
Ch. 12 Test of Controls
What is internal control defined ...,
What are the 5 interrelated compo...,
What are the two types of controls
8  cards
Ch. 16 Sampling
Where can we find the guidance fo...,
What are the 3 ways a practitione...,
When would selecting all items be
10  cards
Ch.7 Fraud
What are two types of fraud,
What is fraudulent financial repo...,
What is the misappropriation of a...
15  cards

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Assurance Elective

  • Class purpose General learning

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