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AA

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

By: Stephanie Clitheroe
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Decks in this class (15)

External audit
The objective of an external audi...,
Statutory audits ie carried out a...,
Company law requires statutory ex...
26  cards
Corporate Governance
Corporate governance,
Those charged with governance tcwg,
In general governance responsibil...
7  cards
Regulatory environment
Assurance professionals provide r...,
2  cards
Introduction to assurance
What is assurance,
Giving assurance means,
There are five elements of an ass...
20  cards
Rules and regulations
In order to achieve hormonisation...,
National law includes,
Reasons for exempting small compa...
15  cards
Corporate Governance
Corporate governance is,
The aim of corporate governance is,
Advantages of a company following...
23  cards
Ethics and acceptance
Independence can be defined as,
Objectivity,
Professional behaviour
58  cards
Risk
One of the main requirements of t...,
Audit risk is,
What is a misstatement
20  cards
Planning
Professional judgement,
The audit strategy,
The audit plan
9  cards
Evidence
Audit evidence,
Sufficiency relates to,
Appropriateness relates to the
32  cards
Systems and controls
It focuses largely on the,
The control environment includes the,
Elements of the control environment
25  cards
Internal audit
Internal audit is,
Internal auditors perform many di...,
Value for money vfm is concerned ...
7  cards
Procedures
Directional testing,
Writing good audit procedures,
Full year end count inventory
11  cards
Completion and review
A subsequent event is,
Examples of adjusting events include,
Non adjusting events
18  cards
Reporting
Title and addressee,
Auditor s opinion,
Unmodified opinion
20  cards

More about
AA

  • Class purpose General learning

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