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Audit CPA review for free

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

By: James Boyd
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Decks in this class (11)

Audit General Issues
To succeed in an action against t...,
Quality control,
The elements of a system of quali...
13  cards
Audit Risk
Inadequate internal control over ...,
Statements on auditing standards ...,
Auditors obtain knowledge about m...
10  cards
Audit Program
When an auditor is attempting to ...,
Most practitioners allocate mater...,
It is inappropriate to allocate t...
6  cards
Illegal Acts
Illegal acts have financial state...,
A couple of reasons why an audito...,
Differences between direct and in...
11  cards
Audit Profession
Operational audits focus on,
What does not impair independence,
A cpa firms quality control proce...
14  cards
Audit Objectives and Management Assertions
Assertions about valuation or all...,
The presentation and disclosure a...,
The completeness assertion is con...
16  cards
Communication between Predecessor and Successor Auditors
Prior to acceptance of an initial...,
If management refuses or limits t...,
Auditing standards states that th...
4  cards
Engagement Letter
The independent auditor is required,
What may appear in an engagement ...,
One of the developments that resu...
3  cards
Sarbanes-Oxley Act
Establishment of the pcaob,
According to the public company a...,
Material weakness definition
5  cards
Risk Assessment
Risk assessment involves consider...,
The auditor should use the risk a...,
Greater risk tends to require
4  cards
International Auditing Standards
The iaasb,
Threats to the fundamental princi...,
Auditing standards in the united ...
5  cards

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Audit CPA review for free

  • Class purpose General learning

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