This class was created by Brainscape user Mandy Henderson. Visit their profile to learn more about the creator.
By:
Mandy Henderson
- decks
- flashcards
- learners
Decks in this class (33)
Chapter 4 ethical dilemas
No deck description has yet been added by the author.
4
cards
Chapter 4 What are ethics
No deck description has yet been added by the author.
5
cards
Chapter 4 special need for ethical conduct in professions
No deck description has yet been added by the author.
17
cards
Chapter 4 Code of professional conduct
No deck description has yet been added by the author.
38
cards
Chapter 1 LO2
distinguish between accounting and auditing
5
cards
Chapter 1 LO1
describe auditing
58
cards
Chapter 1 LO3
explain importance of auditing in reducting information risk
6
cards
Chapter 1 LO4
List the causes of information risk, and explain how this risk can be reduced
39
cards
Chapter 1 LO5
Describe assurance services and distinguish audit services from other assurance and nonassurance services provided by CPAs
29
cards
Chapter 1 LO6
Differentiate the three main types of audits
16
cards
Chapt 1 LO7
identify primary types of auditors
16
cards
chap 1 LO8
requirement to become CPA
5
cards
Chapter 2 LO1
Describe the nature of CPA firms and what they do.
10
cards
Chapt 2 LO2
Describe the structure of CPA firms
26
cards
chapter 2 LO3
Understand the role of the Public Company Oversight Board and the effects of the Sarbanes-Oxley Act on the CPA profession
9
cards
Chapter 2 LO4
Summarize the role of the Securities Exchange Commission in accounting and auditing.
8
cards
Chapter 2 LO5
Describe the key functions performed by the AICPA
16
cards
Chapter 2 LO6
Understand the role of international auditing standards and their relation to U.S. auditing standards
14
cards
Chapter 2 LO7
Use U.S. standards as a basis for further study
38
cards
Chapter 2 LO8
Identify quality control standards and practices within the accounting profession
24
cards
Chapter 3 LO1
Describe the parts of the standard unmodified opinion audit report for nonpublic entities under AICPA auditing standards
24
cards
Chapter 3 LO2
Specify the conditions required to issue the standard unmodified opinion audit report
5
cards
Chapter 3 LO 3
Understand reporting on financial
statements and internal control under
PCAOB auditing standards
12
cards
Chapt3 LO4
Describe the five circumstances when an
emphasis-of-matter explanatory paragraph or nonstandard wording is appropriate to
include in an unmodified opinion audit report
21
cards
chapter 4 independence rule
No deck description has yet been added by the author.
17
cards
chap 4 sarbanes oxley and realted independece requirments
No deck description has yet been added by the author.
3
cards
Chapter 3 standard unmodified opinion audit report for nonpublic entities
No deck description has yet been added by the author.
11
cards
chapter 3 conditions for standard unmodifed opionion audit report
No deck description has yet been added by the author.
1
cards
chap 3 standard audit report and report on internal control over financial reporting under PCAOB auditing standards
No deck description has yet been added by the author.
7
cards
chapt 3 unmodified opinon audit report with emphasis of matter explanator paragraph or nonstandard workding
No deck description has yet been added by the author.
4
cards
chapt 4 modifictation to opinion in audit report
No deck description has yet been added by the author.
8
cards
chapt 4 materiality
No deck description has yet been added by the author.
3
cards
chap 4 discussion of conditions requireing modification of opinion
No deck description has yet been added by the author.
4
cards
More about
audit
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Mandy Henderson's Audit flashcards for their University of Texas El Paso class 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....
