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

Decks in this class (13)

Lecture 1 - Introduction
Why audit financial statements,
Why the truth concept,
Why fairness concept
4  cards
Lecture 2 - Concepts And Postulates
What is the hierarchy of auditing,
What are the 7 postulates of audi...,
What do auditing concepts relate to
7  cards
Lecture 3 - Auditor Independence
What are the two types of auditor...,
What is included in practitioner ...,
What measures are in place to ens...
13  cards
Lecture 4 - Audit Regulation
What approaches regulate the audi...,
What did the companies act 1844 r...,
What did the companies act 1900 r...
14  cards
Lecture 6: Audit Evidence
What is the auditing standard for...,
What are the audit evidence asser...
2  cards
Lecture 8 - Corporate Governance
What is the definition of corpora...,
What are the features of the uk c...,
What is the european model of cor...
18  cards
Lecture 5 - Risk
What are the main components of a...,
Which risks belong to the client,
What is inherent risk
10  cards
Lecture 4 - Audit Regulation
What ways is the audit profession...,
What year were balance sheets fir...,
What did the companies act 1900 r...
19  cards
Lecture 11 - Testing And Valuation Of Systems
What are key and subsidiary quest...
1  cards
Lecture 17 - ISA 700 Audit Report
What are the key responsibilities...,
What are the responsibilities wit...,
What is the order of the isa 700 ...
3  cards
Lecture 13 - Sampling And Materiality
What is the definition of material,
Numerical examples of materiality,
Qualitative examples of materiality
9  cards
Lecture 18 - Fraud and Going Concern
What is the standard for fraud,
What is the definitive of fraud,
What did the kingston cotton mill...
21  cards
Lecutre 19 - Auditor Liability
What is the result of breach of s...,
What is the breach of common law ...,
What qualifies as negligence
15  cards

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ACCU9A6

  • Class purpose General learning

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