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SPRING Audit Practice

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

By: Brevin Morris
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Decks in this class (11)

Module 1 - Review of Audit Theory
What are the 4 phases of the audit,
Phase 1provide a brief descriptio...,
Phase 2what are the steps of this...
17  cards
Module 2 - Audit of the Sales and Collection Cycle
What is the auditors job when it ...,
What accounts are associated with...,
What are the 4 business functions...
21  cards
Module 3 - Audit Sampling
What is a representative sample,
What are the two types of risk th...,
What are the differences in stati...
23  cards
Module 4 - Tests of Details of Balance
Methodology for desigining tests ...,
What are some business risks that...,
What is performance materiality
25  cards
Module 5 - Sampling for tests of D.O.B.
Differences among tests,
What are the three primary sampli...,
Steps of nonstatistical sampling ...
20  cards
Module 6 - Expenses/liabilities of Payment cycle
What are the three classes of tra...,
10 typical accounts involved in t...,
What are the four business functi...
21  cards
Module 7 - Acquisitions/Payment Cycle for PPE
Use this card to understand the t...,
The main account record for ppe is,
To help the audit of ppe auditors...
26  cards
Module 8 - Payroll/Personnel Cycle
The overall objective of the audi...,
Why do auditors often emphasize t...,
Use this card to gain an understa...
30  cards
Module 9 - Inventory/warehousing
What makes t,
What are the primary business fun...,
Provide a brief description of th...
29  cards
Module 10 - Capital Acquisitions/repayment
What are the 4 characteristics of...,
Accounts included in the capital ...,
What are the phases of the audit ...
30  cards
Module 11 - Cash and Financial Instruments
What are the typical cash accounts,
Use this card to understand how t...,
Use this card to understand the r...
26  cards

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SPRING Audit Practice

  • Class purpose General learning

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