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Paola Frasica
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Decks in this class (17)
AUD 1 - Professional Standards
Define the professional standards...,
Define the professional standards...,
What is the most authoritative au...
6
cards
AUD 1 - Audit Engagements
What is the purpose of an audit f...,
What is applicable financial repo...,
What are the three requirements f...
9
cards
AUD 1 - Audit Engagements
Define sufficient appropriate aud...,
Define compliance with gaas it re...,
Define reasonable assurance and i...
8
cards
AUD 1 - Forming an Audit Opinion
What are the two criteria that mu...,
Is departure from gaap permissibl...,
What guidelines do auditors refer...
8
cards
AUD 1 - Forming an Audit Opinion
Define qualified opinion is it a ...,
Only used when problem is materia...,
Only used when problem is materia...
7
cards
AUD 1 - Unmodified (Unqualified) Opinion
Is unmodified opinion used for no...,
What standards do unmodified opin...,
1 title 2 addressee 3 introductor...
10
cards
AUD 1 - Unmodified (Unqualified) Opinion
1 title same as unmodified 1,
4 scope paragraph 2,
4 opinion paragraph 3
5
cards
AUD 1 - Modified Opinions Due to Financial Statement Issues
Define modified opinion as it rel...,
What are four common gaap problems 2,
Introductory paragraph 3
12
cards
AUD 1 - Modified Opinions Due to Audit Issues
Define modified opinion as it rel...,
What are three common scope limit...,
Describe the inability to perform...
11
cards
AUD 1 - Modified Opinions Due to Audit Issues
Introductory paragraph 1,
Middle paragraph 2,
Introductory paragraph 3
4
cards
AUD 1 - Emphasis-of-Matter, Other-Matter, and Explanatory Paragraphs
Define emphasis of matter for non...,
Does an emphasis of matter for no...,
Where is the placement of the emp...
10
cards
AUD 1 - Emphasis-of-Matter, Other-Matter, and Explanatory Paragraphs
Does an explanatory paragraph for...,
Is there a title for an explanato...,
What is the placement of an expla...
5
cards
AUD 1 - Reporting with Different Opinions and Other Auditors
What type of limitation is an aud...,
Only dorcs change their minds 2,
What to do when issuing comparati...
10
cards
AUD 1 - Reporting on a Single Statement
How do you determine materiality ...,
What three understandings must an...,
What is the only difference betwe...
6
cards
AUD 1 - Subsequent Events
What is type 1 of subsequent even...,
What is type 2 of subsequent even...,
What are the auditor s responsibi...
6
cards
AUD 1 - Other Information and Supplementary Information
Is other information financial ra...,
What to do if financial statement...,
What to do if other information r...
9
cards
AUD 1 -Special Purpose and Other Country Frameworks
What are the types of special pur...,
What understanding must an audito...,
How do you describe the title of ...
3
cards
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AUD 1
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