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AA - Audit and Assurance

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

By: kirsty kemp
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Decks in this class (12)

Chapter 2 - Rules and regulations
What does national law affects,
What is the reason for an audit,
Which companies are normally exem...
29  cards
Chapter 3 - Corporate governance
What is corporate governance,
What is the aim of corporate gove...,
What are some advantages of follo...
28  cards
Chapter 4 - Ethics and acceptance
The acca code of ethics and condu...,
What is independence,
What are the two main approaches ...
35  cards
Chapter 5 - Risk
What is risk of material misstate...,
How is material misstatement caused,
What could material misstatement ...
32  cards
Chapter 6 - Planning
What are the benefits of planning,
Why must an auditor follow the au...,
What are the 2 key planning docum...
54  cards
Chapter 7 - Evidence
Isa 500 audit evidence requires a...,
What is sufficient,
What is appropriate
82  cards
Chapter 8 - Systems and Controls
What is control risk,
What would occur if control risk ...,
What would occur if control risk ...
54  cards
Chapter 9 - Internal Audit
What is internal audit,
An internal audit department can ...,
What are the main differences bet...
27  cards
Chapter 10 - Procedures
Audit procedures must be designed...,
What questions should we ask ours...,
An audit procedure should have wh...
108  cards
Chapter 11
What are subsequent events,
What are the 2 subsequent events,
What is an adjusting event
47  cards
Chapter 12 - Reporting
When the audit work is complete w...,
What are the objectives of an aud...,
The auditor will form an opinion ...
63  cards

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AA - Audit and Assurance

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