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Kasper p Pultz
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Decks in this class (30)
1.0 CLAUS del generelt
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1
cards
1.1 - Hvad er revisors rolle i hht. revisorloven?
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7
cards
1.2 - Hvilke revisoropgaver er dækket af revisorloven og hvilke krav er der til revisors uafhængighed?
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7
cards
1.3 - Hvilke krav er der til uafhængighed ved revision af virksomheder af interesse for offentligheden?
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5
cards
1.4 - Hvilken rolle spiller god revisionsskik og hvordan fastsættes denne?
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5
cards
1.5 - Hvad indgår i det offentlige tilsyn med revisorer og revisionsvirksomheder?
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11
cards
1.6 - Hvilken rolle og sanktionsmuligheder har revisornævnet?
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4
cards
1.7 - Hvilken rolle har erhvervsstyrelsens kvalitetskontrol og erhvervsstyrelsens undersøgelser?
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5
cards
1.8 Hvilke reguleringskrav er knyttet til revisionsvirksomhed?
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8
cards
REVISORS KOMMUNIKATION GENERELT (Søren)
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50
cards
2.1 - Lovgrundlaget for revisors afgivelse af erklæringer og påtegninger
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29
cards
2.2 - Revisors kommunikation og rapportering ved revisionen
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28
cards
3.3 - Revisionspåtegning
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27
cards
2.4 - Kommunikation af centrale emner i en revisions påtegning
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6
cards
2.5 - Erklæring på revisionsopgaver med særligt formål
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2
cards
2.6 - Review af regnskaber
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15
cards
2.7 - Udvidet gennemgang
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12
cards
2.8 - Andre erklæringer med sikkerhed
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33
cards
2.9 - Andre erklæringer uden sikkerhed
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11
cards
2.10 - Øvrig kommunikation og rapportering til ledelsen inkl. revisionsprotokol.
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13
cards
3.1 - Hvad kendetegner områderne revisors erstatningsansvar, strafansvar og disciplinæransvar? Sammenhæng og særkender?
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26
cards
3.2 - Hvilken betydning har god skik for revisors ansvar?
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11
cards
3.3 - Hvad betyder det i relation til revisors ansvar at være ”offentlighedens tillidsrepræsentant”?
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3
cards
3.4 - Hvornår har revisor ret og/eller pligt til at bryde sin tavshedspligt?
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7
cards
3.5 - Hvad er betingelserne for, at revisor kan ifalde et erstatningsansvar?
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31
cards
3.6 - Hvornår er der tale om en straffesag? Hvad er strafbarhedsbetingelserne?
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10
cards
3.7 - Hvornår er et disciplinæransvar aktuelt? Hvad er betingelserne?
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3
cards
3.8 - Hvad behandler Revisornævnet? Hvilke sanktioner kan Revisornævnet tildele?
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10
cards
Søren: ISA, ISRE, ISAE mm.
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17
cards
3.0 Marina generelt
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4
cards
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revision ii - revisorregulering
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