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Elena Bajenoff
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Decks in this class (33)
CPA
Auditors confirmation of ap balan...,
When auditing ap and other liabil...,
Effective internal control in ap ...
20
cards
Cash Cycle M3
Primary purpose of sending a stan...,
Auditor identifies contingent lia...,
Auditor sends confirmation to all...
11
cards
Invetory Cycle
To obtain assurance slow moving a...,
Inquiries of slow moving obsolete...,
Observation of inventory count tr...
13
cards
Pass Keys
What is the most relevant asserti...,
What is the most relevant asserti...,
6 fs assertions
32
cards
Investment Cycle
What are the investment category,
Held to maturity investment shoul...,
Investments to another entity own...
37
cards
Other transaction cycle
Purpose of reviewing renewal of n...,
Proper amount of depreciation are...,
In auditing long terms bonds payable
24
cards
Pass Key 2
Predictability of the fs,
Disclaiming opinion due to client...,
Preliminary work on fs identify a...
38
cards
Governmental Audit
Our responsibility to express opi...,
Providing opinion on compliance w...,
Expenditures of federal awards
14
cards
Other ingagements
Ssars,
Sas,
Ssae
11
cards
Pass key 3
To ensure that the audit report f...,
To ensure that the audit report f...,
Auditor evaluating whether the na...
33
cards
Ratios
Ar turnover,
Days sales in ar,
Inventory turnover
4
cards
Pass Key 4
When the auditor s risk assessmen...,
Auditor determing that performing...,
Which of the following presumptio...
33
cards
Sampling
Risk of assessing control too low...,
Tolerable misstatement was 2000 n...,
Sample divination rate number of ...
3
cards
Review Notes for understanding
The audit process,
General audit principles,
Compilation engagement
4
cards
Pass Key 5
Which of the following procedures...,
5 component s of internal control,
Last element of internal control ...
30
cards
Financial Statement Assertions
Examing consignment agreement,
Examing check register for the mo...,
Review bond indentures agreement ...
12
cards
Formulas
Evaluating sample results for att...,
Statistical sampling method facts,
Tolerable deviation rate
3
cards
Pass Key Y
Auditor should obtain sufficient ...,
Why properly designed audit can n...,
Why properly designed audit can n...
8
cards
Substantive Procedures
Substantive procedures
1
cards
Pass Key
Auditor tests reasonableness of d...,
Managements response to inquiry c...,
When auditor tests a computerized...
33
cards
Risk, Evidence Не Запомнились
After obtaining understanding of ...,
An auditor s risk assessment is b...,
An auditor of a nonissuer should ...
4
cards
Matters Require Special Consideration
Refusal of clients attorney to pr...,
In evaluating accounting estimate...,
Which of the following is not a p...
9
cards
Communication with charged with Governance
Correct statement about auditors ...,
Internal control matters should b...,
Dont inform charged w governance ...
12
cards
Mcq To Memorize
According to pcaob standard each ...,
Which is not correct regarding co...,
Section 404 of sox of 2002
39
cards
Attestation engagements and Standards
Which is similarity between gaas ...,
Which standards should cpa apply ...,
Which of the following would not ...
5
cards
Agreed Upon Procedures
Which of the following statements...,
When accountant compiles a financ...,
Restricted use paragraph in report
4
cards
SSAE
Accountant s report on review of ...,
In attest engagement use of the a...,
Ssars accountant compiles financi...
4
cards
Memorize Tricky Questions
An auditor testing reasonabless o...,
Which prosedures most likely woul...,
According pcaob standards which o...
48
cards
Assertions. To Memorize
Auditor tests entities control on...,
In determining effectiveness of i...,
Auditor is planning the test of d...
15
cards
Difference Integrated Test Facility Vs Parallel Simulation Vs ATest Data
0
cards
Просто Запомнить
Which objective achieved when aud...,
Substantive procedures,
Sub procedures
28
cards
SSARS
Which is not true about review re...,
Personal financial plan containin...,
Ssars
29
cards
Professional Ethic Standards/Code Of Professional Condact
According to professional ethical...,
Contingent fees are not allowed w...
2
cards
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