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AUD
> Service Organizations- Service Auditors > Flashcards
Service Organizations- Service Auditors Flashcards
Study These Flashcards
AUD
(139 decks)
Introduction and Preference
MIPPS Introduction and Conceptual Framework
Conflicts of Interest, Directorships, and Gifts
Reporting Income and Subordination of Judgement
Advocacy, Third Party Providers, General Standards, and Accounting Principles
Discreditable Acts
Fees
Advertising and Confidentiality
Form of Organization and Names
MIPPS Independence Rules
Network Firms and Affiliates
Reissues, Engagement Letters, ADR, and Unpaid Fees
Overview and Unsolicited Financial Interests
Mutual Funds and Retirement Plans
Partnerships, 529s, Trust and Estates, Employee Benefit Plans
Depository Accounts, Brokerage Accounts, and Insurance Policies
Loans, Leases, and Business Relationships
Family Relationships
Current Employment
Subsequent Employment
Other Associations and Relationships
Code Provisions
Securities and Exchange Commission (SEC)
Public Company Auditing Oversight Board
Government Accountability Office (GAO)
Department of Labor
Accounting VS Auditing
GAAS and Principles
Professional Standards
Quality Control Standards
Overview of the audit process
Overview of the auditors report
Different Types of Engagements
PCAOB Responsibilities
PCAOB on Engagement Quality Review
Planning and Supervision
Materiality
Audit Risk
Analytical Procedures
Audit Data Analytics
Detecting Fraud
Fraud: Evaluation and Communication
Detecting Illegal Acts
Using the Work of a Specialist
Required Communications with Those in Charge of Governance
PCAOB on Communications with the Audit Committee
Obtaining and Understanding of Internal Controls
Evaluating Internal Controls
Assessing Control Risk under AIPCA Standards
Performing Procedures in Response to Audit Risks
Required Communications related to control Deficiencies
Using the work of an Internal Audit Function
Specific Transaction Cycles
Revenue/Receipts- Sales
Revenue/Receipts- Cash
Expenditures/Disbursements
Payroll Cycle
Miscellaneous Cycles
Overview of Substantive Procedures
The Nature of Audit Evidence
Assertions and Types of Audit Procedures
PCAOB Risk Assessment Audit Standards
Evaluate Misstatements identified During the Audit
Audit Documentation
PCAOB on Audit Documentation
Confirmation
Accounting Estimates
Fair Value Estimates
Lawyer's Letter
Management Representation Letters
Related Party Transactions
PCAOB on Related Parties
Subsequent Events and Related Issues
Going Concern
Audit Evidence: Specific Audit Areas
Cash
Accounts Receivable
Inventory
Investments in Securities and Derivative Instruments
Fixed Assets
Current Liabilities
Long-Term Liabilities
Stockholder's Equity
Payroll
Audit Sampling
Attributes Sampling
Variables Sampling
Probability-Proportional-to-size (PPS) Sampling
IT (Computer) Auditing
IT Controls- Application Controls
IT Evidence- Gathering Procedures
Other IT Considerations
Introduction to Audit Reports
PCAOB Audit Reports
Audits of Group Financial Statements
Emphasis-Of-Matter and Other-Matter Paragraphs
Qualified for Scope Limitation
Qualified for Misstatement
Adverse Opinion
Disclaimer of Opinion
Consistency in the F/S
PCAOB on Evaluating Consistency of Financial Statements
Opening Balances- Initial Audits
Other Information Along with Financial Statements
Supplementary Information Related to Financial Statements
Required Supplementary Information
PCAOB on Auditing Supplemental Information
Alert to Restrict Report
Financial Statements Using Another Country's Framework
Reporting on the Summary Financial Statements
Interim Financial Information
Reports on Application of Requirements of Framework
F/S with Special Purpose Frameworks
Audits of Single F/S and Specific Elements, Accounts, or Items
Reporting on Compliance with Requirements in an F/s Audit
Service Organizations- User Auditors
Service Organizations- Service Auditors
Comfort Letters
Government Auditing Standards
Compliance Audits
SSARS- General Principles
SSARS- Preparation of Financial Statements
SSARS- Compilation Engagements
SSARS- Review Engagement
SSARS- Other Toptics
AICPA on Reporting on Internal Control in an Integrated Audit
PCAOB on Reporting whether a Previously Reported Material Weakness Continues to Exsist
Auditing Employee Benefit Plans
Introduction to Attestation Standards
Attestation Standards- Common Concepts
Examination Engagements
Examination Reports
Review Engagements
Review Reports
Agreed Upon Procedure Engagements
Prospective Financial Information
Pro Forma Financial Information
Compliance Attestation
Management Discussion and Analysis
