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6-audit evidence -specific audit areas

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

By: kent harding
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Decks in this class (9)

introduction to auditing individual areas
Audit procedures applicable to th...,
Audit procedures applicable to th...,
Audit procedures applicable to th...
4  cards
Cash
Review the clients bank reconcili...,
Request a ______bank statement ap...,
On the cuttoff bank statement loo...
7  cards
accounts receivable
Ar procedures for existence asser...,
Existence assertionperfrom _____f...,
Completeness assertion
5  cards
Inventory
Observation of inventory is a dua...,
The______assertion is the most im...,
Auditor should focus on count tag...
6  cards
investments in securities and derivitive instruments
Auditors objective,
This sas excludes investments usi...,
It may be appropriate to obtain e...
6  cards
fixed assets
_____is the most important assert...,
Existence,
Completeness
5  cards
current liabilities
What assertion is the primary con...,
Existence,
Valuation
5  cards
stockholders equity
Existence,
Completeness,
Rights and obligations
4  cards
payroll
Income statement elements are typ...,
Recall 5 assertions related to cl...,
Occurence and accuracy
6  cards

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6-audit evidence -specific audit areas

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