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F8 Audit and Assurance

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

By: Daisie Lafford
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Decks in this class (12)

1 Introduction to assurance
What is assurance engagement,
What does giving assurance mean,
What are the five elements on an ...
15  cards
2 Rules and regulation
What are the three initiatives wh...,
What regulatory guidance do audit...,
What does national law include
7  cards
3 Ethics and acceptance
What does professional accountant...,
What is independance,
What are the two approaches to et...
28  cards
4 Risk
What are the two types of materia...,
What are the two types of detecti...,
How do you calculate the audit risk
25  cards
5 Planning
What should be included in the au...,
What does an interim audit focus on,
What can an interim audit be used...
28  cards
6 Evidence
Audit evidence should be,
What factors can effect sufficien...,
What should approrpriate audit ev...
30  cards
7 Systems and controls
What is internal controls,
What are the five components for ...,
What is the control environment
16  cards
8 Procedures
0  cards
9 Completion and review
0  cards
10 Reporting
What are the elements of an unmod...,
What is included in other informa...,
If the statements are materially ...
9  cards
11 Corporate governance
What does corporate governance mean,
What is the aim of corporate gove...,
What are the advantages of follow...
6  cards
12 Internal audit
What is an internal audit,
What is the objective of an exter...,
What is the objective of an inter...
20  cards

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F8 Audit and Assurance

  • Class purpose General learning

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