CPA Exams - Audit A1

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

Decks in this class (11)

Professional Standards A1 M1
What is generally accepted audit ...,
What to do if you use more than o...,
What are the different governance...
6  cards
Audit Engagement A1 M2
How do an auditor gain reasonable...,
What are the three types of servi...,
What is the audit process from st...
9  cards
Forming an Audit Opinion A1 M3
What are some key terms examiners...,
How does the auditor report on a ...,
When can you accept an engagement...
5  cards
Unmodified/Unqualified Opinion A1 M4
What is the earliest an audit rep...,
What are the key words or points ...,
How does auditor report on compar...
7  cards
Modified Opinions Due to Financial Statement Issues A1 M5
What are the key audit opinion ph...
1  cards
Modified Opinions Due to Audit Issues A1 M6
How should a independent cpa who ...,
What is the wording in the opinio...,
What can an auditor perform an op...
7  cards
Emphasis of a Matter, Other Matter, Explanatory Paragraph A1 M7
What type of opinion to issue if ...,
Change in estimate vs change in a...,
How do we handle justified gaap d...
12  cards
Reporting with Diff. Opinions and Other Auditors A1 M8
How does the sucessor auditor rep...,
What should the predecessor do be...,
When should auditor dual date a r...
5  cards
Subsequent Events A1 M9
What are the difference in type 1...,
When to dual date vs extended date 2,
What should an auditor do after d...
11  cards
Other Information and Supplementary Information A10
What conditions must be met befor...,
What type of an opinion will an a...,
When should an auditor issue a di...
8  cards
Special Purpose and Other Country Framework A1 M11
What goes in the auditor opinion ...,
What goes in the auditor s report...,
Of all of the 5 ocboa methods whi...
11  cards

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CPA Exams - Audit A1

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