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audit & assurance

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

By: Isabella Byczek
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Decks in this class (12)

What Is Auditing? (intro chapter)
Why do audits exist,
How do companies benefit from audits,
Fraud negatively impacts who
38  cards
Chapter 1 - Auditing & Assurance Services
Todays information is,
What is informational risk,
Users demand
77  cards
Chapter 12 - Reports on Audited F/S
For nonpublic entities what does ...,
For public entities what does the...,
For public entities what does man...
134  cards
Chapter 2 - Professional Standards
Asb is for ____ entities,
Three types of professional stand...,
Pcaobs and asb principles are
66  cards
Auditor Independence
Three independence standard setters,
Aicpa rules apply to,
Sec and pcaob rules apply to
39  cards
Module A - Other Public Accounting Service
Assurance engagements are service...,
Attestation info is any info,
Attestation engagements report on
38  cards
Public vs. Non Public
Public company f s audit is,
Public f s audit opinion,
Non public f s audit is
17  cards
Chapter 3 - Engagement Planning
Audit committee is hired by,
Pre engagement activities include,
In communication between predeces...
105  cards
Materiality
Materiality refers to,
Quantitative criteria,
Materiality is a matter of
15  cards
Chapter 4 - Fraud and Audit Risk
Audit risk is the,
The components of audit risk,
What risks do auditors have no co...
67  cards
Module E - Attributes of Sampling
When is sampling used,
Sampling risk is,
Sampling risk is caused by select...
45  cards
Chapter 5 - Internal Control
Ics are designed to provide reaso...,
Icfr objective is to see the,
Limitations of ic include
33  cards

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audit & assurance

  • Class purpose General learning

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