This class was created by Brainscape user Charlotte Hamilton. Visit their profile to learn more about the creator.
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Decks in this class (18)
Intro
Companies act 2006 exempts small ...,
Do subsidiary companies require a...,
Which types of companies require ...
3
cards
Accepting Engagements
When can directors appoint the au...,
Who usually appoints the auditor,
How do shareholders appoint the a...
10
cards
Quality Control
What is the benefit of quality co...,
What are the benefits of quality ...,
Who is audit quality monitored by
14
cards
Planning an audit (basics)
Materiality can be what percentag...,
Materiality can be what percentag...,
Materiality can be what percentag...
26
cards
Planning an audit (development)
Which three elements should audit...,
What are the isa 500 procedures,
What are the effects of preparing...
6
cards
Planning assurance engagements
What is the overall process for p...,
Who is responsible for preparing ...,
For financial forecasts what shou...
4
cards
Responsibilities
What are the auditor s responsibi...,
What are the two types of misstat...,
Examples of procedures to identif...
6
cards
Professional standards
Who are iaasb members nominated by,
To what engagements do isas apply,
To what engagements do isaes apply
9
cards
Professional ethics
3 sources of ethical guidance,
What are the five fundamental pri...,
What are the five general threats...
6
cards
Audit completion
The auditor should accumulate mis...,
How should an auditor check that ...,
What should the auditor do betwee...
4
cards
Reporting on an audit engagement (basics)
When an auditor gives those charg...,
Which matters communicated to tho...,
What are the two components of an...
18
cards
Reporting on an audit engagement (development)
When a control deficiency is foun...,
What should the qualities of reco...,
What are the implications of prep...
12
cards
Reporting on assurance engagements - prospective financial information
What sort of things are written i...,
What sort of opinion is issued if...,
What sort of opinion is issued if...
4
cards
Reporting on assurance engagements - review engagements
What is the implication for the r...,
What is the implication for the r...,
What kind of assurance is provide...
4
cards
Audits of different types of entity
For charities what does the sofa ...,
What must the accounts include,
What are the criteria for a chari...
9
cards
Procedures
Going concern,
Revenue,
Provisions
10
cards
Audit risks and procedures
Going concern the business has ex...,
Revenue recognition x makes a hig...,
Tangible assets assets may be ina...
18
cards
Controls and recommendations
New employees may not possess the...,
Ppe assets recorded in the regist...,
Inventory costs incurred will be ...
3
cards
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AA
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