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Gleim Auditing > ACCA Audit > Flashcards

ACCA Audit Flashcards

1
Q

Management assertions

A 
Presentation (Disclosures)
Records (Accurate/Complete)
Ownership/Obligations
Valuation
Existence (& Occurrence - the existence of transactions)
(Audit Evidence Part 1)
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2
Q

5 ways auditors generate evidence

A

Analytical review (Ratios)
Enquire
Inspection (Don’t move - documents/buildings)
Observation (Move - process/people, etc.)
compUtation
(Audit Evidence Part 1)

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Gleim Auditing (8 decks)

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