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audit & assurance

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

By: Sarah Mahady
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Decks in this class (13)

The Ethical Standard: Overarching Principles
0  cards
Ethical Standard: Section 1 (General Requirements & Guidance)
How shall auditors conduct an aud...,
What are the key aspects of secti...,
What are covered persons
6  cards
Ethical Standard: Section 2 (Relationships)
What are the rules regarding fina...,
How are business relationships re...,
What are the guidelines regarding...
5  cards
Ethical Standard: Section 3 (Long Association w/ Engagements & Entities relevant to Engagements)
What are the general guidelines u...,
What specific rules does section ...
2  cards
Ethical Standard: Section 4 (Fees, Remuneration, Evaluation Policies, Gifts & Hospitality, Ligation)
What are the guidelines regarding...,
How does section 4 regulate fee l...,
What are the policies on remunera...
3  cards
Ethical Standard: Section 5 (Non-audit Services)
What are the general requirements...,
What are the guidelines for speci...,
How does section 5 regulate legal...
5  cards
ISA 200 – Overall objectives of the Independent Auditor and the Conduct of an Audit in accordance with ISAs
What is the main focus of isa 200,
What is the purpose of an audit a...,
What level of assurance is requir...
8  cards
Audit Risk
What are the components of audit ...,
How is audit risk calculated and ...,
How should inherent risk be consi...
7  cards
ISA 210 - Agreeing the terms of audit engagements
What is the main purpose of isa 210,
What should an auditor do for rec...,
What are the preconditions for an...
5  cards
ISA 230 – Audit documentation
What are the primary objectives o...,
What additional purposes does aud...,
What guidelines are set by isa 23...
7  cards
ISA 320 – Materiality in planning and performing an audit
What is materiality in the contex...,
When is materiality assessed duri...,
How do auditors determine materia...
9  cards
ISA 300 - Planning an audit of financial statements
What are the benefits of planning...,
What initial procedures are perfo...,
What does establishing an overall...
14  cards
ISA 315 – Identifying and assessing the risk of material misstatement
What were the key revisions made ...,
What are some core audit concepts...,
Can you explain inherent risks an...
20  cards

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audit & assurance

  • Class purpose General learning

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