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Andrew Noade
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Decks in this class (25)
Assurance - Planning - Risk Assessment
What is the first step of using t...,
Explain what is the audit risk mo...,
Explain what is inherent risk con...
8
cards
Assurance - Planning - Going Concern Consideration
What is a going concern and manag...,
What are some indicators of ongoi...,
What are the 3 auditor s responsi...
6
cards
Assurance and Audit Defined
Explain the concept of assurance ...,
Explain what is a third party rel...,
Provide 4 examples of the intende...
10
cards
Assurance - Client Acceptance & Continuance
Explain the process of acceptance...,
What is the difference between ac...,
What are 3 factors in determining...
11
cards
Assurance - Code of Professional Conduct
What are the codes of professiona...,
What are the characteristics of t...,
Five fundamental principles that ...
4
cards
Assurance - Planning - Approach & Strategy Consideration
What are the two types of audit a...,
What cas helps to explain the ris...,
What types of approaches to use b...
10
cards
Assurance - Planning - Materiality
What is materiality,
What is required when considering...,
What are the 8 steps to calculate...
10
cards
Assurance - Planning - Assertions & Procedures
Explain the assertions that audit...,
What are the six assertions for t...,
What are the six assertions for t...
6
cards
Assertions - Planning - Evidence & Documentation
What cas standard provides suppor...,
What are the two types of audit e...,
What are the three aspects of per...
7
cards
Assertion - Execution - Substantive Procedures
What cas is used to describe subs...,
What is the purpose of performing...,
Provide the types of analytical p...
10
cards
Assurance - Execution - Audit of Cash and Investment
Explain what cash and cash equiva...,
What are the key risks of cash,
What are the general procedures f...
4
cards
Assertion - Execution - Audit of Revenue, Receivable & Revenue Cycle
Explain what the credit cycle sys...,
What is the risk with a r and sales,
What are some assertions for a r ...
5
cards
Assurance - Execution - Audit of Purchases, Payable and Payment Cycle
What is the purchase credit system,
What are some assertion for the a...,
What are the general audits over ...
3
cards
Execution - Audit of Inventory and Distribution Cycle
Provide the phases of the invento...,
What is the risk of inventory and...,
Provide the assertions for invent...
4
cards
Assertion - Execution - Audit of PP&E
Provide the flow chart process of...,
Explain the risk of pp e,
Provide the assertions for pp e
5
cards
Assertion - Execution - Audit of Payroll Cycle
Provide the payroll cycle process,
What is the risk with payroll,
Provide the assertions or payroll...
5
cards
Assurance - Internal Control
Provide the five components of in...,
Who is responsible for incorporat...,
Provide the two types of controls
11
cards
Assurance - Test of Control
What are the factors that influen...,
Why do auditors do a test of control,
Provide the key control indicators
8
cards
Assertions - Execution - Sampling
What cas is used for audit sampling,
What is it called when auditors w...,
Explain what audit sampling is an...
10
cards
Assurance - Fraud and other Risk Consideration
Provide the two types of fraud an...,
Provide the three types of how fr...,
What cas standard is used to help...
9
cards
Assurance - Concluding & Reporting - Procedures
What are the types of misstatement,
What cas is used for the misstate...,
What completion procedures are to...
8
cards
Assurance - Execution - Documentation
Why is documentation important in...,
What cas is used for audit docume...,
What is included in a permanent file
3
cards
Assurance - Review & Compilation Engagement
Explain what a review engagement ...,
What are the consideration to acc...,
What are the indicators that prev...
10
cards
Assurance - Concluding and Reporting - Reporting Consideration
Explain what an independent audit...,
Provide what cas standard to prov...,
Provide what cas standard for mod...
9
cards
Assurance - Other Engagement
What are the other audit and revi...,
What other engagement is provided...,
Explain the special purpose frame...
6
cards
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cpa prep - audit & assurance
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