Block 1 - Using The Work Of Others Flashcards

1
Q

Group audit

A
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2
Q

Parent auditor/Group auditor/Principal auditor

A
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3
Q

Internal auditor

A
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4
Q

Holding company

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5
Q

Expert

A
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6
Q

Legal

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7
Q

IT

A
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8
Q

ICED

A
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9
Q

Independence threats

A
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10
Q

Qualifications/Certifications

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11
Q

Quality/Quantity of work

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12
Q

Board of directors

A
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13
Q

Audit committee

A
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14
Q

Large entity

A
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15
Q

Branch/office

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16
Q

Policies and procedures

A
17
Q

Trust

A
18
Q

Consolidated financial statement

A
19
Q

Separate financial statement

A
20
Q

Significance

A
21
Q

15%

A
22
Q

New subsidary

A
23
Q

Loss making subsidary

A
24
Q

Legal case

A
25
Q

Planning stage

A