Content Specific Outline Flashcards
What are audit services?
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What are attestation services?
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What are other services?
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What is the process in which standards and professional requirements are established for audit services?
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What is the process in which standards and professional requirements are established for attestation services?
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What is the process in which standards and professional requirements are established for other services?
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Who are the standard-setting bodies for audit, attestation, and review services within the U.S.?
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What is the role of standard-setting bodies for audit, attestation, and review services within the U.S.?
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Who are the standard-setting bodies for audit, attestation, and review services internationally?
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What is the role of standard-setting bodies for audit, attestation, and review services internationally?
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What are the differences between audit, attestation, and assurance services? Compilations and reviews?
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What are the differences between professional standards of issuers and non-issuers?
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What are situations that might be unethical or a violation of professional standards?
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Research, consultation, and appropriate action.
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What is potentially unethical behavior of clients and what is the impact on services being performed?
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