This class was created by Brainscape user Catie Rodgerson. Visit their profile to learn more about the creator.
By:
Catie Rodgerson
- decks
- flashcards
- learners
Decks in this class (33)
1
0
cards
Assessing the Risks of Material Misstatement
The auditor performs a series of ...,
What risk assessment procedures s...,
What are the factors to understan...
10
cards
Attest Engagments
Attest engagements may result in ...,
What does trust services relate to 2,
Webtrust engagements provide assu...
29
cards
Audit Documentation
Audit documentation should 1,
What is the date on which the aud...,
Under sas rules how long must aud...
6
cards
Audit Evidence
What is all the information the a...,
Audit evidence is gathered throug...,
What are different types of audit...
36
cards
Audit Procedures by Transaction Cycle
Does the revenue cycle require tr...,
What is the biggest audit concern 2,
What reduces risk of overstatement 3
43
cards
Audit Risk
What is the risk that the auditor...,
What does misstatements include 2,
What are misstatements about whic...
10
cards
Audit Sampling
What is the testing of less than ...,
What 2 things must the samples be 2,
What is the measure of variabilit...
37
cards
Audited Financial Statements
What is the purpose of an audit 1,
Does the auditor s report give cr...,
What are the responsibilities of ...
7
cards
Communications with those Charged With Governance
What does the term those charged ...,
What is a committee of the board ...,
Outside directors are individuals...
12
cards
Compilation and Review of Financial Statements
What are the 2 levels of service ...,
What type of assurance does a com...,
What type of assurance does a rev...
30
cards
Compliance with Laws and Regulations
Who is responsible for ensuring t...,
Who is responsible for obtaining ...,
What is the auditor not responsib...
6
cards
Engagement Acceptance
Who does the external auditor rep...,
Who does the sarbanes oxley act a...,
If the client is an issuer the au...
13
cards
Engagment Planning
When a audit strategy and audit p...,
What does pcaob standards state t...,
What is the engagement partner re...
38
cards
Evaluating Audit Findings
The auditor must evaluate the mat...,
Misstatements are more likely to ...,
Documentation requirements for mi...
8
cards
Events Occurring After Year End
What are recognized type 1 events 1,
What does type 1 events require 2,
What are nonrecognized type ii ev...
10
cards
Fraud Risk
What are unintentional misstateme...,
What is an intentional act by one...,
What are the 3 types of fraud 3
22
cards
Government Auditing
What are the sources of governmen...,
What does gagas includes designin...,
What are the audit requirements f...
44
cards
Internal Control
If internal control is poor and a...,
If internal control is poor what ...,
What does internal control provid...
43
cards
Letters for Underwriters
What type of assurance does a com...,
What type of defense may an under...,
Why do underwriters request comfo...
7
cards
Management Representations
Is the auditor required to obtain...,
Failure to obtain a rep letter is...,
What does the client assert in a ...
7
cards
Other Audit Procedures
What does related parties may inc...,
Is a related party transaction co...,
The auditor should obtain an unde...
19
cards
Other Engagements, Reports, and Accounting Services
Does a client have to comply with...,
What are the 4 areas of special c...,
What are the 4 bases of other com...
26
cards
Professional Responsbilities
Is the aicpa code of professional...,
What is a distinguishing mark of ...,
What article speaks about how mem...
42
cards
Professional Standards
What standards must an auditor pe...,
What board establishes auditing a...,
What was the pcaob established pu...
13
cards
Quality Control Standards
What does the aicpa code of profe...,
What are the 6 interrelated eleme...,
How often must the lead and revie...
9
cards
Report on Other Information
What should auditors do to other ...,
What should an auditor do if othe...,
What should an auditor do if othe...
17
cards
Reporting on Comparative Financial Statements
What type of service is when curr...,
What should the continuing accoun...,
What type of service is when curr...
9
cards
Reports on Audited Financial Statements
What should the auditor evaluate ...,
What are the sections of the audi...,
The statement of management s res...
38
cards
Reports on Comparative Financial Statements
What statements must be disclaime...,
If the auditor becomes aware of e...,
What paragraph should the auditor...
9
cards
Responding to the Assessed Risks of Material Misstatement
What are the 3 elements of furthe...,
What does the nature of an audit ...,
What does the extent of audit pro...
23
cards
Review of Interim Financial Information
What are the procedures done when...,
What should an auditor do before ...,
What should the understanding in ...
20
cards
The Effect of Information Technology on the Audit
What are the segregation of dutie...,
What increass the likelihood of u...,
What is the technique called when...
7
cards
More about
AUD
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Catie Rodgerson's AUD flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
CPA AUD Flashcards
- 62 decks
- 14483 flashcards
- 109 learners
Decks:
Class Questions, Mcqs Review, Aud 1 Audit Standards Engagement Plannin, And more!
AUD CPA
- 29 decks
- 1025 flashcards
- 231 learners
Decks:
Audit And Attestation Green Book Lee, Auditing And More White Book Hogan, Audit Evidence Ivory Book Tidrick, And more!
