This class was created by Brainscape user Makaela Streeter. Visit their profile to learn more about the creator.
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Makaela Streeter
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Decks in this class (18)
M1-M2
What kind of company is a nonissu...,
What kind of company is an issuer 2,
What are the standards for an iss...
17
cards
M3-M4
What are the types of opinions 1,
What kind of opinion has that fin...,
What kind of opinion is issued if...
11
cards
M5-M6
What opinion is material but not ...,
What opinion is material and perv...,
What is it called when an auditor...
9
cards
M7-M8
When an auditor is using an eom p...,
Is to highlight a matter that is ...,
Is a special note the auditor add...
13
cards
M9-M10
It is when the auditor finishes t...,
Events happening after the balanc...,
Expenses and purchases are record...
11
cards
M11
Is a financial basis of accountin...,
What is another name for comprehe...,
What kind of wording does special...
8
cards
A2: M1:M2
Letter documents the initial unde...,
The understanding with a client o...,
Is management required to make co...
14
cards
A2:M3-M4
Should show that the accounting r...,
Include the procedures that are a...,
Which action is not allowed on au...
20
cards
A2:M5-M6
It outlines the nature extent and...,
Outlines the scope of the engagem...,
What type of procedures detects m...
15
cards
A2:M7-M8
It is expressed as a specific dol...,
Materiality is based on the ____ ...,
It is an early informed estimate ...
19
cards
A2:M9
It is the theft of an entity s as...,
It is intentional misstatements o...,
Reason to commit fraud 3
8
cards
A3: M1-M2
To the natural rise and fall of e...,
Is an audit technique that involv...,
The consumer price index cp is co...
23
cards
A3:M3-M4
Is an audit procedure where the a...,
The auditor uses this as the know...,
It relates to specific transactio...
7
cards
A3:M5-M6
It is information used to form au...,
What is direct personal knowledge...,
What is considered external evide...
26
cards
A3:M7-M8
False negative missing a real pro...,
False positive thinking there s a...,
It measures how often controls fa...
11
cards
A3:M9
Allows the auditor to graphically...,
Allow for regression lines to be ...,
Demonstrates proportional informa...
15
cards
A4:M1-M2
Is an internal document used by b...,
What assertions is focused on the...,
What is the keyword to lookout fo...
4
cards
A4:M3-M4
Occurs when a check drawn on one ...,
Is a fraudulent scheme where an e...,
What is the primary evidence rega...
5
cards
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AUD
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