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Hieu Nguyen
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Decks in this class (36)
III. Inrernal Control: Transaction Cycles - Specific Transaction Cycles
What would cause organizational i...,
Proper segregation of functional ...,
What set of duties would
5
cards
III. Inrernal Control: Transaction Cycles - Revenue/Receipts - Sales
Objective of auditor s test of de...,
Which of the following controls m...,
What does the shipping document f...
24
cards
III. Inrernal Control: Transaction Cycles - Revenues/Receipts - Cash
Sound internal control dictates t...,
Which of the following controls m...,
During the consideration of a sma...
10
cards
III. Inrernal Control: Transaction Cycles - Expenditures/Disbursements
Deter dishonesty by making employ...,
What is a example of existence an...,
How would you prevent a
33
cards
III. Inrernal Control: Transaction Cycles - Payroll Cycle
Which of the following activities...,
A large retail enterprise has est...,
In meeting the control objective ...
15
cards
III. Inrernal Control: Transaction Cycles - Misc Cycles
Effective internal control over t...,
An auditor s tests of controls ov...,
Which of the following controls w...
16
cards
Concepts and Standards - Overview of Substantive Procedures
To measure how effectively an ent...,
Auditors sometimes use comparison...,
Which of the following procedures...
9
cards
Concepts and Standards - Nature of Audit Evidence
What type of audit evidence is le...,
When management prepares financia...,
What are some assertion relating ...
13
cards
Concepts and Standards - Assertions and Types of Audit Procedures
Before applying substantive proce...,
Which of the following documents ...,
Which of the following is an anal...
14
cards
Concepts and Standards - Evaluation of Misstatements Identified During the Audit
What are some type of a known mis...,
The term judgmental misstatement ...,
An auditor is not required to doc...
7
cards
Concepts and Standards - Audit Documentation
Which of the following statements...,
The current file of an auditor s ...,
An auditor finds several errors i...
17
cards
Concepts and Standards - PCAOB on Audit Documentation
Under the requirements of the pca...,
Under the requirements of the pca...
2
cards
Concepts and Standards - Confirmation
Under which of the following circ...,
In which circumstance is the conf...,
An auditor confirmed accounts rec...
8
cards
Concepts and Standards - Accounting Estimate
In evaluating the reasonableness ...,
In evaluating an entitys accounti...,
It is the responsibility of the a...
6
cards
Concepts and Standards - Fair Value Estimates
When auditing the fair value of a...,
Which of the following is least l...,
3
cards
Concepts and Standards - Lawyer's Letter
Which of the following statements...,
Auditors should request that an a...,
What procedures would an auditor ...
21
cards
Concepts and Standards - Mgmt Representation Letters
The date of the management repres...,
To which of the following matters...,
There have been no communications...
22
cards
Concepts and Standards - Related-Party Issues
An example of a transaction which...,
When auditing related party trans...,
Which of the following procedures...
14
cards
Concepts and Standards - Subsequent Events and Related Issues
An auditor is considering whether...,
Subsequent events affecting the r...,
If during an audit the successor ...
38
cards
Concepts and Standards - Going Concern Issues
Ususually under a going concern p...
1
cards
Specific Audit Areas - Intro to Audit Individual Areas
Four assertions for account balan...,
Audit procedures generally applic...,
In testing long term investments ...
10
cards
Specific Audit Areas - Cash
Typical form of bank reconciliati...,
Auditing cash addressing kitingwh...,
What procedure would an auditor m...
17
cards
Specific Audit Areas - Account Receivable
Recall the four assertions that p...,
Related to the valuation assertion,
Related to the completeness asser...
4
cards
Specific Audit Areas - Inventory
Inventory,
Related to audit procedures empha...,
Related to the valuation assertion
3
cards
Specific Audit Areas - Investment in Securities
0
cards
Specific Audit Areas - Fixed Assets
0
cards
Specific Audit Areas - Current Liabilities
0
cards
Specific Audit Areas - Stockholder's Equity
0
cards
Specific Audit Areas - Payroll
0
cards
Audit Sampling - Intro
0
cards
Audit Sampling - Attributes Sampling
0
cards
Audit Sampling - Variables Sampling
0
cards
IT (Computer) Auditing - General Control
0
cards
IT (Computer) Auditing - Application Controls
0
cards
IT (Computer) Auditing - Gathering Procedures
0
cards
IT (Computer) Auditing - Other IT Consideration
0
cards
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Hieu Audit Chap 3
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