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Decks in this class (18)
FRC Ethics, General requirements and guidance
What must audit firms establish t...,
Who is responsible for the firm s...,
What must happen if there is a br...
12
cards
FRC ethics, Financial, business, employment and personal relationships
Can the audit firm or its partner...,
Can the audit firm or covered per...,
Can the audit firm or covered per...
15
cards
FRC Ethics, Long association with engagements
Long association with engagements,
What are appropriate safeguards w...,
What must be considered if the en...
9
cards
FRC Ethics, Fees, remuneration and evaluation policies, gifts and hospitality, litigation
What must audit firms ensure rega...,
Can audit fees be influenced by n...,
Are contingent fees for audit and...
13
cards
FRC Ethics, Non-audit/additional services
What must be done when someone in...,
What should be considered before ...,
Are audit firms allowed to provid...
11
cards
FRC Ethics, chapter 5 cont.
What is the requirement for audit...,
Can audit firms perform internal ...,
What restrictions apply to inform...
14
cards
FRC Ethics, Provisions available for audits of small entities
Section 6 relaxes some of the ethical rules for smaller entities by using exemptions and additional disclosures.
It applies to the audit of companies that qualify as small under the
Companies Act 2006.
5
cards
Analytical Procedures Ratios
Performance ratiosq what is the f...,
Performance ratios,
Performance ratioswhat is the for...
10
cards
Audit Procedures
What should auditors consider whe...,
What does the assertion of occurr...,
What does the assertion of comple...
10
cards
audit procedure NCAs
What are the main risks of non cu...,
What is the existence assertion a...,
What is the audit procedure for t...
11
cards
audit procedures, inventory
What two components make up the f...,
How does attendance at the invent...,
How can the auditor gather eviden...
14
cards
audit procedures, receivables
What does the audit of receivable...,
How can analytical procedures ass...,
What are common sources of inform...
6
cards
audit procedures, bank and cash
What are the main risks of bank a...,
What are common sources of inform...,
How does the auditor verify the v...
5
cards
Audit procedures. PAYABLES
What is the primary risk associat...,
Why is completeness a critical fo...,
What sources of information can a...
6
cards
Audit procedures, long-term liabilities
What are examples of long term li...,
Why is the correct classification...,
What are the main risks of missta...
8
cards
Audit procedures, p&l
What is the key financial stateme...,
What are the main challenges audi...,
What audit approaches are commonl...
6
cards
mistakes
Questions to ask potential clients,
Going concern,
Auditors can prepare fs for who
49
cards
Audit Procedures
Vouching,
Tracing completeness,
Enquiry confirmationinspection of...
4
cards
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AA
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