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AUD > Introduction to Auditing > Flashcards

Introduction to Auditing Flashcards

1
Q

3 Types of Audit

A
  1. FS Audit
  2. Operational Audit
  3. Compliance Audit
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2
Q

Theoretical Framework of Audit (VIC BPI)

A
  • data are Verifiable
  • Independence
  • no long-term Conflict between management & auditor
  • audit Benefits the Public
  • effective Internal control
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3
Q

The following are for what purpose?
- Preliminary Engagement Activities
- Audit Planning
- Study of Internal Control

A

Preliminary Engagement Activities
- screening

Audit Planning
- effectiveness

Study of Internal Control
- efficiency

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AUD (5 decks)

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