This class was created by Brainscape user ravont K. Visit their profile to learn more about the creator.

Decks in this class (16)

Intro to Audit Report
A lawyer limits a response concer...,
When issuing an unmodified opinio...,
After performing all necessary pr...
27  cards
PCAOB on Audit Reports
Which of the following is least l...,
Which of the following circumstan...,
How does an auditor make the foll...
4  cards
Audits of Group Financial Statements
When the report of a group audito...,
Thomas cpa has examined the conso...,
A cpa firm has decided to rely on...
12  cards
Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs
An auditor includes an emphasis o...,
An auditor concludes that there i...,
In which of the following should ...
9  cards
Qualified for Scope Limitation
If a client will not permit inqui...,
The auditor is unable to reach a ...,
Which of the following phrases sh...
16  cards
Qualified for Misstatement
An auditors examination reveals a...,
A cpa engaged to examine financia...,
A client decides not to make an a...
18  cards
Adverse Opinion
An auditor s report includes the ...,
An auditor would issue an adverse...,
When an auditor expresses an adve...
10  cards
Disclaimer of Opinion
When disclaiming an opinion due t...,
Under which of the following circ...,
Under which of the following circ...
15  cards
Consistency of Financial Statements
The auditor concludes that there ...,
An auditor would express an unmod...,
The following emphasis of matter ...
17  cards
PCAOB on Evaluating Consistency of Financial Statements
When there is a change in account...,
An auditor should ordinarily add ...,
If management has not justified t...
3  cards
Opening Balances—Initial Audits
Stone was asked to perform the fi...,
An auditor who is unable to form ...,
Park cpa was engaged to audit the...
6  cards
Other Information Along with Financial Statements
An auditor concludes that there i...,
An auditor reads the letter of tr...,
An auditor concludes that there i...
6  cards
Supplementary Information Related to Financial Statements
An auditor is engaged to report o...,
If supplementary information in a...,
Investment and property schedules...
4  cards
Required Supplementary Information
An auditor determines that the en...,
Inclusion of inaccurate interim i...,
What is an auditor s responsibili...
8  cards
PCAOB on Auditing Supplemental Information Results
The auditors report on supplement...,
In reporting on supplemental info...,
The definition of supplemental in...
3  cards
Comparative F/S SIM
In the event that accountants hav...,
In a report on comparative financ...,
In the event that accountants hav...
31  cards

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Audit Reports

  • Class purpose General learning

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