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ACA > 6: Auditing > Flashcards

6: Auditing Flashcards

1
Q

Definition: Revision

A
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2
Q

Merke: Arten der Revision

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3
Q

Merke: Pflicht zur Revision

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4
Q

Merke: Opting-Out bei kleinen Unternehmen

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5
Q

Merke: Marktstruktur der Revisionsgesellschaften

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6
Q

Merke: Probleme des Marktes der Revisionsgesellschaften

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7
Q

Regulatorische Rahmenbedingungen - Standards zur Revision

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8
Q

Definition: Wesentlichkeitsgrenze

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9
Q

Korrekturpflicht

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10
Q

Prüfprozess - Schritt 1

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11
Q

Prüfprozess - Schritt 2 & 3

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12
Q

Inventurbeobachtung

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ACA (6 decks)

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