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By:
Mandy Henderson
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Decks in this class (33)
Chapter 4 ethical dilemas
What is an ethical dilema,
T fauditors accountants and other...,
What are the 3 rationalization me...
4
cards
Chapter 4 What are ethics
Need for ethics in society is suf...,
What are ethics,
What are the 2 primary reasons pe...
5
cards
Chapter 4 special need for ethical conduct in professions
The code of professional conduct ...,
Cpas in the us must follow the ai...,
T four society has not attached a...
17
cards
Chapter 4 Code of professional conduct
T fa cpa is alos responsible for ...,
If tthreat is so sever that no sa...,
What does the principal responsib...
38
cards
Chapter 1 LO2
distinguish between accounting and auditing
5
cards
Chapter 1 LO1
describe auditing
58
cards
Chapter 1 LO3
explain importance of auditing in reducting information risk
6
cards
Chapter 1 LO4
List the causes of information risk, and explain how this risk can be reduced
39
cards
Chapter 1 LO5
Describe assurance services and distinguish audit services from other assurance and nonassurance services provided by CPAs
29
cards
Chapter 1 LO6
Differentiate the three main types of audits
16
cards
Chapt 1 LO7
identify primary types of auditors
16
cards
chap 1 LO8
requirement to become CPA
5
cards
Chapter 2 LO1
Describe the nature of CPA firms and what they do.
10
cards
Chapt 2 LO2
Describe the structure of CPA firms
26
cards
chapter 2 LO3
Understand the role of the Public Company Oversight Board and the effects of the Sarbanes-Oxley Act on the CPA profession
9
cards
Chapter 2 LO4
Summarize the role of the Securities Exchange Commission in accounting and auditing.
8
cards
Chapter 2 LO5
Describe the key functions performed by the AICPA
16
cards
Chapter 2 LO6
Understand the role of international auditing standards and their relation to U.S. auditing standards
14
cards
Chapter 2 LO7
Use U.S. standards as a basis for further study
38
cards
Chapter 2 LO8
Identify quality control standards and practices within the accounting profession
24
cards
Chapter 3 LO1
Describe the parts of the standard unmodified opinion audit report for nonpublic entities under AICPA auditing standards
24
cards
Chapter 3 LO2
Specify the conditions required to issue the standard unmodified opinion audit report
5
cards
Chapter 3 LO 3
Understand reporting on financial
statements and internal control under
PCAOB auditing standards
12
cards
Chapt3 LO4
Describe the five circumstances when an
emphasis-of-matter explanatory paragraph or nonstandard wording is appropriate to
include in an unmodified opinion audit report
21
cards
chapter 4 independence rule
Value of auditing is dependent on...,
Idependence impaired when former ...,
What is the interpreation of inde...
17
cards
chap 4 sarbanes oxley and realted independece requirments
Auditors of public companies must...,
Sarbanes oxley and the sec restri...,
Sarbanes oxley requires that the ...
3
cards
Chapter 3 standard unmodified opinion audit report for nonpublic entities
What are the requirements of the ...,
In the managements respoonsiblili...,
Who is the audit report typically...
11
cards
chapter 3 conditions for standard unmodifed opionion audit report
What 4 conditions must be met for...
1
cards
chap 3 standard audit report and report on internal control over financial reporting under PCAOB auditing standards
Report for public companies is wh...,
Pcaobb auditing standard 5 requir...,
What are the 2 big differences fo...
7
cards
chapt 3 unmodified opinon audit report with emphasis of matter explanator paragraph or nonstandard workding
What are the 5 main causes of emp...,
Changes in consistency of appliin...,
What changes in comparability but...
4
cards
chapt 4 modifictation to opinion in audit report
A scope and opinion qualification...,
Qualified report anc take what 2 ...,
How is adverse different from dis...
8
cards
chapt 4 materiality
What is definition of materiality,
What are the 3 levels of material...,
Specific audit situations with de...
3
cards
chap 4 discussion of conditions requireing modification of opinion
Auditors scope has been restricte...,
Statement not in conformity with ...,
If auditor not independent as per...
4
cards
More about
Audit
- Class purpose General learning
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