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serena fex
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Decks in this class (14)
Fundamental Concepts
Myth the auditor guarantees that ...,
Myth the auditor is responsible f...,
Myth the auditor is responsible f...
13
cards
Audit Procedures
P l assertions,
Balance sheet assertions,
Presentation and disclosure asser...
16
cards
Client Acceptance
Considerations in determining whe...,
Factors that the practitioner sho...,
Procedures to gauge the integrity...
4
cards
Materiality
Steps to determining materiality,
Determining the base for materiality,
Thresholds for materiality
7
cards
Approach
Which step is the approach in the...,
What does the approach set,
What are the two types of audit a...
21
cards
Risk
What is audit risk,
Audit risk formula,
What is rmm comprised of
13
cards
Financial Reporting
Asset held for sale criteria,
Asset held for sale measurement,
Convertible bonds presentation ifrs
15
cards
Public Sector and NPO
Determine if a organization is in...,
Determine if the government organ...,
Appropriate financial reporting s...
17
cards
Sampling
Steps to sampling,
Likely misstatement in representa...,
Statistical vs non statistical sa...
8
cards
Going Concern
The objectives of the auditor for...,
Indicators of potential going con...,
Going concern steps
3
cards
Auditor report
What is emphasis of matter,
Reasons for an emphasis of matter,
Auditor report components
10
cards
Other Engagements
A due diligence engagement is use...,
Practitioner obligation in a due ...,
Three common areas targeted by du...
6
cards
Fraud
Two types of fraud,
Management incentives to fraud,
Conditions that create an environ...
7
cards
Audit committee
Audit committee responsibilities,
Audit committee requirements
2
cards
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CPA PEP Assurance
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