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Michael Agwu
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Decks in this class (22)
Ethical Standard Requirements
Why does the audit firm establish...,
Does the firm need to be able to ...,
Do leadership need to establish a...
48
cards
Week 1 - Inflo Introduction & Reintroduction
Suspense account,
Difference between big picture dr...,
Purpose of filtering on inflo
6
cards
Reintroduction - Chapter 1
What is an assurance engagement,
Two types of assurance,
Two types of opinions
13
cards
Professional Standards - Chapter 2
Professional standards are,
Audit regulation promotes,
What do all assurance engagements...
27
cards
Accepting Engagements - Chapter 3
What is the most common way audit...,
How do tenders work,
Lowballing
23
cards
QB Notes - Regulations, Ethics, Current Issues & Managing/Accepting Engagements SFQs
Safeguards for familiarity,
Who s responsible for preventing ...,
Why is fraud hard to detect
59
cards
ISAs
Isa 200,
Isa 500,
Icaew code of ethics
31
cards
Responsibilities - Chapter 4
What sets out the duties of manag...,
How should directors of a company...,
Directors responsibilities
48
cards
Week 2 - Reintroduction to Audit & Assurance and Accepting Engagements
Pies,
Who are pies,
What constitutes large private co...
20
cards
Week 3 - Responsibilities & Ethics
How do auditors handle bribery,
Nca,
Sarbanes oxley act 2002
60
cards
Quality Management - Chapter 6
What s the purpose of quality man...,
What is the need for quality mana...,
The benefits of quality management
45
cards
Week 4 - Quality Management
Isqm1 isqm2,
What is the need for quality mana...,
Who monitors audit quality
43
cards
Planning An Audit (Basics) - Chapter 7
Isa300,
Benefits of audit planning under ...,
Isa300 also requires the auditor to
54
cards
Week 5 - Planning An Audit
Two ways in which something can b...,
Interest cover calculation,
Inventory receivables days calcul...
47
cards
Week 5 - Planning An Audit Pt.2
Are audit risk and significant ri...,
What risk is caused by constant c...,
Risk associated with expansion of...
50
cards
Planning An Audit (Development) - Chapter 8
Testing for understatement,
Testing for overstatement,
Examples of sampled source docs t...
40
cards
Taskforce Climate-Related Disclosures
What does tfcd stand for,
Who created tfcd and why,
Key components of tcfd recommenda...
8
cards
Chapter 10 - Audit Completion
What happens at the end of an audit,
Fs review constitutes which two a...,
Compliance check sense check
18
cards
Chapter 11 - Reporting
Must an auditor communicate with ...,
Tcwg include,
Are tcwg provided with a copy of ...
37
cards
Week 8 - Completion & Reporting
What does the final review of fs ...,
How are misstatements evaluated,
If opening balances are misstated
53
cards
Week 9 - Other Assurance Engagements
Steps of an engagement,
What standards govern other assur...,
Regarding assumptions used in a f...
16
cards
Report by Exception
Report by exception,
In which situations must the audi...,
Auditor s responsibilities in rel...
4
cards
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BUS273 - Audit & Assurance Services
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Audit and Assurance
- 17 decks
- 436 flashcards
- 42 learners
Decks:
Chapter 7 Responsibilities, Chapter 8 Professional Standards, Chapter 9 Professional Ethics, And more!
Auditing & Assurance Services
- 1 decks
- 28 flashcards
- 1 learners
Decks:
Overview Of Auditing Other Assurance Ser, And more!
