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By:
Kathy Shelledy
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Decks in this class (28)
Analytical Procedures
What do liquidity ratios measure,
What is the definition of working...,
What is the current ratio
26
cards
Auditing SAS
Au 202 compliance with standards,
Au 220 quality control for an eng...,
Au 210 terms of engagement
14
cards
Audit Areas
To avoid potential errors and fra...
1
cards
Evidence - Substantive Procedures
Establish the completeness of rec...,
Determine that the valuation of r...,
Determine that the disclosures re...
5
cards
Audit Procedures
Inspection of tangible assets,
Observation,
Inspection of records or documents
7
cards
SSAE Reports
What are the 11 attestation stand...,
What are the characteristics of a...,
What are the characteristics of a...
9
cards
Journal Entries
Establish allowance for doubtful ...,
Sell an asset for a loss and sell...,
Cash dividend declared and paid
26
cards
Unqualified audit opinion
What is the title,
Who is addressed to,
What is the introductory paragrap...
12
cards
AR, Allowance for Uncollectible Accounts, and Bad-Debt Expense - Assertion Evidence
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
13
cards
Assertions for Revenue and Cash
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
14
cards
Key Segregation of Duties in the Revenue Process
Receiving and preparing customer ...,
Approving credit,
Shipping goods to customer and co...
10
cards
Assertion and Related Control Activity - Revenue Transactions
Occurrence sales recorded only wi...,
Occurrence accounting for numeric...,
Occurrence monthly customer state...
18
cards
Assertion and Related Control Activity - Cash Receipt Transactions
Occurrence use of a lockbox system,
Occurrence monthly bank reconcili...,
Completeness checks restrictively...
13
cards
Key Segregation of Duties in the Purchasing Process
Preparation and approval of purch...,
Receipt counting and inspection o...,
Receipt of vendor invoices and ma...
8
cards
Assertions for Purchasing and Cash Disbursement
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
14
cards
Assertion and Related Control Activity - Purchase Transactions
Occurrence purchase not recorded ...,
Occurrence accounting for numeric...,
Completeness accounting for numer...
15
cards
Assertion and Related Control Activity - Cash Disbursements
Occurrence vendor statements inde...,
Occurrence monthly bank reconcili...,
Completeness accounting for the n...
13
cards
Assertion Evidence for Accounts Payable and Accrued Expenses
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
14
cards
Key Segregation of Duties in Payroll
Approval of wage or salary changes,
Updating of personnel records,
Updating of payroll records
9
cards
Assertion and Related Control Activity - Payroll
Occurrence adequate personnel files,
Occurrence initiation of changes ...,
Occurrence time clocks used to re...
18
cards
Assertions for Payroll Expenses and Payroll-Related Accruals
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
14
cards
Assertion Evidence for Payroll
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
14
cards
Key Segregation of Duties is Inventory Management
Preparation of production schedules,
Issuance of materials requisition...,
Updating of cost records with mat...
7
cards
Assertion and Related Inventory Transactions
Occurrence inventory transferred ...,
Occurrence inventory transferred ...,
Occurrence accounting for numeric...
17
cards
Assertions for Inventory
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
14
cards
Assertion Evidence for Inventory
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
14
cards
Key Segregation of Duties in Property Management
List the key segregation of duties
1
cards
Assertion Evidence for Property Transactions
Assertions about classes of trans...,
Assertions about classes of trans...,
Assertions about classes of trans...
10
cards
More about
auditing and attestation
- Class purpose General learning
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