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2016 Audit Becker

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

By: James Boyd
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Decks in this class (11)

Audited Financial Statements Basics
An auditor drafting an entities f...,
The aicpa,
What must be obtained to provide ...
3  cards
Professional Standards
What is the most authoritative gu...,
An auditor of a non issuer is req...,
Public company accounting oversig...
3  cards
Reports on Comparative Financial Statements
If prior period financial stateme...,
Before reissuing the prior on f s...,
An auditor would not be able to e...
4  cards
Events occurring after year end
Management should adjust the f s,
What requires footnote disclosure,
Auditor would promptly apply an o...
8  cards
Reporting on Other Information
When issuing a report on a specif...,
If auditor discovers a material d...
2  cards
Reports on Audited Financial Statements
0  cards
Standard Auditing Procedures
What are the standard audit proce...,
Footing crossfooting recalculation,
Inquiry
15  cards
Financial Statement Assertions
Balances,
Transactions,
Presentation disclosure
3  cards
Matching Auditing Procedures to Specific Assertions
Completeness,
Cutoff,
Valuation allocation accuracy
6  cards
Major Controls - Transaction Cycle
Sales,
Accounts receivable,
Cash receipts
9  cards
Major Controls - Transaction Cycle 2
Inventory,
Financing,
Investments purchases are recorde...
4  cards

More about
2016 Audit Becker

  • Class purpose General learning

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