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

Decks in this class (16)

S2 - professional ethics
What is the audit objective,
What is independence for frc code...,
What is practitioner independence
21  cards
S2 - regulatory framework
What is audit quality,
What are the institutional elemen...,
What are expectations of the prof...
19  cards
S2 - contemporary issues
What is the expectations gap,
How to explain the gap,
How can technology enhance aq
3  cards
S1 - audit framework
What is the audit context,
What is auditing,
What are assurance services
10  cards
S1 - planning and risk assessment
Why do we need to understand the ...,
What is the approach to audit risk,
What is understanding the client
16  cards
S1 - internal controls
What are internal controls,
What are the key components of in...,
What is the importance to auditors
18  cards
S1 - audit evidence
What does evidence need to be,
Reliable and less reliable source...,
What are the procedures to gather...
16  cards
S2 audit completion
What is the basic approach to aud...,
What additional issues affect fs,
What are subsequent events
14  cards
S2 reporting and assurance
What does the auditor report,
What is the premise of an audit,
What s the objective of an audit ...
10  cards
S2 fraud and behaviours
What is fraud,
What can fraud in fs result from,
Tcwg responsibility
10  cards
S2 professional ethics
What is independence frc code of ...,
What are embedded conflicts,
What is practitioner independence
14  cards
S2 audit regulatory framework
What is the regulatory framework,
What are audit quality key drivers,
What are the regulation instituti...
10  cards
S2 contemporary issues
What is the expectations gap and ...,
Explain the gap,
How can technology enhance aq
3  cards

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auditing

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