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By:
Susan George
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Decks in this class (43)
past paper content
What is professional skepticism,
If auditor is not skeptic,
Payroll supervisor says that no a...
88
cards
framework
What are the different mechanisms...,
What is the need for laws regulat...,
Why is there a need for laws for ...
13
cards
money laundering
What is money laundering,
What is criminal property,
What are the international method...
38
cards
articles
Acca code of ethics,
What is corporate governance,
Comply or explain approach to cor...
59
cards
syllabus area D - past paper content
Asset going from nca to hfswe hav...,
Fs asked audit manager to check j...,
Auditing capital expenditureteste...
4
cards
quality management
New teamno kick off meetingpartne...,
What are isqm 1 and 2,
Key principles of quality standar...
36
cards
other assignments
Sustainability assurance engagements,
What is the proposed sustainabili...,
Two key principles of issa 5000
14
cards
assurance on forecasts
Acceptance consideration for new ...,
Evaluation and completeness of as...,
Procedures for assumptions
13
cards
audit risk video
Knowledge checklist,
Audit risk,
When evaluating risks of material...
19
cards
GROUP AUDITS
Groups basics,
Joint venture,
Goodwill
57
cards
audit procedures
Audit evidence must be,
Problems,
A good audit procedure
5
cards
audit working papers
Audit working papers,
Isa 230 audit documentation,
Any information that contradicts ...
17
cards
internal auditors work
Why do we use internal auditor s ...,
Threat of using ia work,
Benefits of using ia work
13
cards
auditing in specialised industries
Specialised industry eg,
Why are they called specialised i...,
Before accepting specialised audit
10
cards
data analytics
Define data analytics,
Use of data analytics,
How can audit firms use data anal...
6
cards
forensic auditing
What is forensic accounting,
Process of forensic accounting,
Forensic auditing
16
cards
assurance of social environment and sustainability info
What is eer,
Why is there a need for companies...,
Measuring and reporting ess
15
cards
performance info in the public sector
Public sector organizations,
Who want this info,
If a public sector organisation i...
14
cards
risk and understanding of entity
Isa 315,
Assertions,
Objective of the audit and the as...
21
cards
auditing in CBE
2 types of internal controls in a...,
Types of application controls,
3
cards
audit evidence expected to find Qs
Materiality calculation
1
cards
business risk
Why is it important to understand...,
What is business risk,
Identify business risks tips
11
cards
auditing disclosures in FS
Quantitative and qualitative disc...,
Challenges for auditors when audi...,
Iaasb proposals on auditing discl...
5
cards
going concern
Auditor responsibilities in relat...,
Going concern is imp at which sta...,
3
cards
reporting
Knowledge checklist,
Matters to be considered on compl...,
Audit report questions
28
cards
professional skepticism
What is professional scepticism,
One key area where professional s...,
What should auditors do if manage...
20
cards
current issues
Current issues,
Most imp technical articles,
How are they tested
4
cards
auditors report to TCWG
Why is communication to those cha...,
Who should the auditor communicat...,
What issues should be communicate...
9
cards
going concern
What is going concern,
What are the auditor s objectives...,
How will fs be prepared if org is...
25
cards
misstatements etc
What is the completion stage of t...,
What are the objectives of isa 450,
Define a misstatement according t...
20
cards
audit completion stage
It is crucial as it involves revi...,
What does isa 220 require regardi...,
What does isa 230 require for aud...
17
cards
audit evidence
What is the difference between au...,
What are financial statement asse...,
How can financial statement asser...
16
cards
auditing in CBE
What are the two main categories ...,
What do application controls rela...,
What are the four categories of a...
51
cards
section D
Isa 300 planning an audit of fs o...,
Audit strategy vs audit plan,
Reasons for planning
36
cards
matters to be considered
Decommissioning provision has bee...,
Matters to be considered,
In prev years management used an ...
22
cards
ethical and professional issues
Loan has been given to a member o...,
Client has asked audit team senio...,
3
cards
matters to discuss with management
Loan to key member of senior mana...,
Provision for refunds from custom...,
Provision for refunds from custom...
5
cards
impact on auditors report
New computer system real time tra...,
2
cards
fraud
Define fraud,
Two types of misstatements due to...,
Management responsibility for fraud
15
cards
professional liability
How can auditors be found guilty ...,
On what basis can auditor be sued,
To succeed in an action for negli...
16
cards
outsourcing
What is outsourcing,
Does outsourcing diminish the res...,
What are common business function...
20
cards
final stage audit
What is the main objective of isa...,
What should auditors consider whe...,
What is required for audits of li...
48
cards
due diligence
Due diligence is,
When can dd pe performed,
What happens in dd assignment
22
cards
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AAA
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