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

Decks in this class (24)

Revenue from Contracts with Customers
Revenue from contracts with custo...,
Attributes required by an agreeme...,
How to determine if a performance...
11  cards
Inventories
What costs are included in and ex...,
Examples of overhead costs,
How is over or under allocated ov...
7  cards
IFRS: Property Plant & Equipment
Ppe capitalized cost inclusions,
Land building capitalized cost in...,
Revaluation model when there is a...
9  cards
Impairment of Assets
Cash generating unit,
Ifrs two incidents that lead to t...,
Indicators of impairment
11  cards
Audit & Assurance: Client Acceptance
Cas 220 info to be considered whe...,
Cas 220 factors to consider in as...
2  cards
Audit & Assurance: Materiality
Steps in determining materiality,
What is the most common basis for...,
Examples of normalizing items tha...
7  cards
Audit & Assurance: Audit Risk
Audit risk,
Audit risk model risk of material...,
T or f the auditor does not contr...
4  cards
Audit & Assurance: Fraud
Examples of conditions that creat...,
3 pillars of the fraud triangle,
Cas 24011 objectives of the audit...
3  cards
Audit & Assurance: Going Concern
Financial indicators that may cas...,
Operating indicators that may cas...,
Other indicators that may cast do...
3  cards
Audit & Assurance: Approach
Two general types of audit approach,
Substantive procedures,
If control risk is high which typ...
5  cards
Audit & Assurance: Rules of Professional Conduct
5 key principles of the rules of ...,
5 threats to a practitioners inde...,
Examples of self interest threat
11  cards
Audit & Assurance: Analytical Procedures
2 purposes of analytical procedur...,
3 types of analysis,
Accounts receivable turnover desc...
20  cards
Conclusions & Recommendations
What do you recommend to a client...,
What do you recommend to a client...
2  cards
IFRS: Financial Instruments
Examples of cash equivalents,
Examples of restricted cash,
2 conditions for holding ar at am...
9  cards
Related Party Transactions
Examples of related parties,
Is the transaction in the normal ...,
Is the change in ownership intere...
9  cards
Government Assistance
2 ifrs requirements to recognize ...,
Grants related to income,
Grants related to assets
7  cards
Audit & Assurance: Systems Concepts
4 levels of information systems p...,
Definition of information,
What is the term for the use of a...
3  cards
Audit & Assurance: Assertions
Assertions for account balances b...,
Assertions for classes of transac...,
You are working on the audit of s...
9  cards
Audit & Assurance: Audit Evidence
Audit evidence from least to most...,
2 requirements of audit evidence,
4 types of audit evidence
6  cards
Audit & Assurance: Substantive Audit Procedures
7 types of substantive procedures,
3 steps of an effectively written...,
What is generally the highest ris...
27  cards
Financial Reporting: Leases
Initial lease je in ifrs from the...,
Under ifrs the rou cost includes,
Rou asset depreciation period
7  cards
Goodwill & Intangible Assets
Examples of intangible assets,
Ifrs intangible asset definition ...,
Ifrs criteria to recognize intang...
8  cards
Contingencies
When is a contingent liability re...,
Disclosure requirements for a pro...,
When will a company disclose but ...
6  cards
Foreign Currency Transactions
Primary factors determining funct...,
Secondary factors determining fun...,
What exchange rate is used for in...
5  cards

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cpa core 1

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