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

Decks in this class (13)

Chapter 1: Intro and Overview
How are auditing attestation and ...,
What is the common purpose of aud...,
Icfr
20  cards
SU 01 Professional Standards
Assurance,
Attestation,
Audit
47  cards
SU 02 Ethics
What are the pillars of character...,
What are the main categories of a...,
What are the attest general stand...
6  cards
SU 03 Independence
Covered member,
Basis of the conceptual framework...,
What is the reasonableness standard
14  cards
SU 04 Audit Planning
What factors should be considered...,
What factors rated in the client ...,
What steps happen before audit pl...
47  cards
Gleim Ch 3 Planning And Risk Assessment
Risk assessment procedures,
Substantive procedures
2  cards
SU 05 Audit risk and materiality
Audit risk,
Materiality,
Audit risk assessment types
61  cards
SU 06 Internal Control
What are an auditors options as t...,
What do tests of controls consist of,
What affects the operating effect...
47  cards
SU 07 Audit Evidence
What is the relationship between ...,
When does the initial assessment ...,
What are the types of substantive...
49  cards
SU 08 Statistical Sampling
When sampling is used,
When is data analytics used,
Where is data analytics used in t...
37  cards
SU 10 completing the audit
What is the standard for audit do...,
Who do the work papers belong to,
Large accelerated filer
36  cards
SU 11 Audit Reports
Report types,
Unmodified opinion aicpa structure,
Unmodified opinion pcaob format
44  cards
SU 12 Other Services
Sas,
As,
Ssae
23  cards

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Audit

  • Class purpose General learning

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