This class was created by Brainscape user Justin Swanepoel. Visit their profile to learn more about the creator.
By:
Justin Swanepoel
- decks
- flashcards
- learners
Decks in this class (35)
Auditing Objectives
What is the objective of auditing
1
cards
M1 NOCLAF
What is a reportbls irregularity,
What should you do as an auditor ...,
How should a public practice acco...
5
cards
M1 Professional Ethics
If a ca makes exaggerated claims ...,
What are the fundamental principl...,
What are the possible threats to ...
11
cards
M1 Quality Management
What are the section governs the ...,
What are the requirement sections...,
What are the requirement sections...
3
cards
M2 Companies Act
Audit committee considerations,
What are the procedures that must...,
What are the requirements of the ...
19
cards
M2 Audit Profession Act
What does the section say about d...
1
cards
M2 KING IV Governance
Is it required by anyone to apply...,
What does the king iv code say ab...,
What does the king iv code say ab...
9
cards
M2 Risk Management
What is a business risk,
How do you respond to a question ...,
What type of knowledge base do yo...
3
cards
M3 Pre-engagement Activities
What are the main considerations ...,
What legal considerations are the...,
What capacity considerations are ...
9
cards
M3 Fraud, laws and regulations
Which legislation is relevant to ...,
What is fraud in comparison to an...,
What is the auditor s responsibil...
8
cards
M3 Planning of Assurance Engagement
What sections are relevant to the...,
What is the audit risk and how do...,
What
7
cards
M4 General Controls
What are the sections of general ...,
What are the controls within the,
What are the controls in the syst...
8
cards
M4 application controls
What are the main sections of con...,
What are the batch controls,
What are the programme controls
10
cards
M4 tests of controls
What are the typical actions you ...,
What is a key control in comparis...
2
cards
M4 effect of ICT(information and communication technology) on controls
What is edi
1
cards
M5 Audit Estimates
What is an accounting estimate,
What is the legislation that appl...,
What are the risk assessment proc...
4
cards
M5 Audit Documentation
What legislation speaks about aud...
1
cards
M5 Use Of Confirmations
What is a debtors confirmation,
How,
What are the different types of c...
3
cards
M5 Work Of Others
What legislation is relevant to u...
1
cards
M5 Audit Sampling
What legislation is relevant to a...,
What methods are there to select ...,
What are the conditions required ...
5
cards
M5 Audit Evidence
0
cards
M5 CAATS (auditing in a CIS environment)
What is caats and gas,
What types of caats are there,
What sections are relevant to us ...
4
cards
M5 Subsequent events and final Materiality
What legislation deals the evalua...,
What legislation deals subsequent...,
What is final materiality
7
cards
M6 Concluding and reporting
What is the legislation relevant ...,
What is are the main sections in ...,
What are the different types of p...
4
cards
M6 Related Parties and Groups
What legislation deals with the a...,
What are some of the risk assessm...,
What are some of the responses yo...
7
cards
M6 Going Concern
What is the legislation applicabl...,
What is meant by the term going c...,
What are the implications for the...
11
cards
M6 Auditors legal liability and other legislation
What are the potential consequenc...,
What are the requirements for an ...,
What are the requirements for an ...
4
cards
M6 insider trading
What is inside information,
Who are the insiders,
When is an inside trader guilty
4
cards
M6 Independent review
What materiality is used in an in...,
What do their procedures consist of,
What are the opinions you can giv...
4
cards
Auditing the Receipts and Revenue Cycle
What substantive procedures would...,
What substantive test of detail p...
2
cards
Auditing the Purchases and Payments cycle
0
cards
auditing the Human Resources Cycle
0
cards
Auditing the Inventory Cycle
What are all the controls that sh...
1
cards
Auditing the Investment and Finance Cycle
What substantive procedures can o...
1
cards
Audit Procedures
What types of audit procedures ar...,
How do you formulate substantive ...,
3
cards
More about
Auditing 4
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Justin Swanepoel's Auditing 4 flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
Auditing
- 21 decks
- 739 flashcards
- 165 learners
Decks:
Su 01 Engagement Responsibilities, Su 02 Professional Responsibilities, Su 03 Risk Assessment, And more!
Auditing
- 21 decks
- 831 flashcards
- 210 learners
Decks:
General Computer Controls, Auditing In Advanced Information Technol, Responsibilities Functions And Qualities, And more!
