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Audit and Assurance Sept 22

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

By: Aleena Desai
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Decks in this class (12)

Chapter 1 : Intro to Audit and Corporate Governance
Stakeholder,
Shareholder,
Directors management
39  cards
Chapter 2 : Basics of Ethical Behaviour and Safeguards to Ethical Threats
Why auditors need to be ethical,
Fundamentals of ethical behaviour,
When can auditors breach confiden...
13  cards
Safegards to Ethical threats Scenarios
0  cards
CH3 : New Engagements, LOE and Quality control
New engagement,
How are new engagements obtained,
What is tendering
40  cards
ISA 315 : Understanding Entity and Its Environment and Stages in Audit
How many stages exist in audit,
Why do we plan the audit benefits...,
What are the steps in planning st...
11  cards
CH4 : Materiality and Audit Risk
What is materiality,
What is planning materiality,
Items material by nature are
31  cards
CH 5 AND 6 :Internal controls
Define internal controls,
Error,
Irregularity
43  cards
I.C : Sales cycle
Objectives of sales cycles,
Step 1 in sales cycle,
Step 2 in sales cycle
5  cards
I.C : Purchase cycle
Objectives of purchase cycle,
Step 1 of purchase cycle,
Step 2 of purchase cycle
5  cards
I.C : Inventory cycle / NCA/ General and Program controls
Controls procedures to perform be...,
Controls procedures to perform du...,
Controls procedures to perform af...
17  cards
Audit Evidence part 1
Characteristics of audit evidence,
What is audit evidence,
Sufficient
40  cards
Audit Evidence : Part 2
Nca valuation further procedures,
Intangible assets procedures,
Acquired patent license brand
24  cards

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Audit and Assurance Sept 22

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