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

Decks in this class (35)

Capital Budgeting
Capital budgeting,
Capital budgeting,
Capital budgeting
28  cards
Corporate Governance
Corporate governance,
Corporate governance,
Corporate governance
18  cards
Cost Accounting
Cost accounting,
Cost accounting,
Cost accounting
36  cards
Economics
Economics,
Economics,
Economics
67  cards
Financial Management
Financial management,
Financial management,
Financial management
41  cards
Financial Planning
Financial planning analysis,
Financial planning analysis,
Financial planning analysis
19  cards
Information Technology
Information technology,
Information technology,
Information technology
70  cards
Performance Measures
Performance measurement,
Performance measurement,
Performance measurement
28  cards
Risk Management
Risk management,
Risk management,
Risk management
17  cards
Audit Reports - Clarified SAS
What is management responsible fo...,
What is management responsible fo...,
What are the 4 paragraphs in the ...
5  cards
Audit Sampling
What is audit sampling,
What are the characteristics of s...,
What are the characteristics of n...
36  cards
Engagement Planning
What is the primary duty of an au...,
What is the auditor s responsibil...,
When should an auditor be hired i...
48  cards
Evidence and Risk
What is the majority of an audito...,
Of what does audit evidence consist,
What is the relationship between ...
51  cards
Information Technology
Controls are redundant to another...,
System isn t complex or complicat...,
Maintains database restricts acce...
26  cards
Internal Control
If internal control is poor and a...,
If internal control is poor what ...,
What does internal control provid...
43  cards
International Auditing
Who created the international aud...,
For whom were iaasb international...,
What financial approach is used u...
8  cards
Professional Responsibilities
What engagements are covered by t...,
What must an accountant have unde...,
What are threats and safeguards t...
27  cards
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
Bonds Debt Restructure
What is a serial bond,
What is a term bond,
What is a debenture bond
23  cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
Current Assets & Liabilities
What is a current asset,
What is a current liability,
How is the quick ratio calculated
11  cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset,
What is a deferred tax liability
8  cards
Derivatives Hedging Translation
How are derivatives recorded,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation
25  cards
IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44  cards
Inventory
Which costs are inventoriable,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
Leases
How is a capital lease recorded,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21  cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards

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CPA Exam

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