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ACA - Assurance (certificate)

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

By: Ben Beard
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Decks in this class (16)

Chapter 1 Elements of assurance
11 key elements,
12 the 3 party relationship,
13 levels of assurance
9  cards
Chapter 2: Process of assurance – obtaining an engagement
11 methods of obtaining an engage...,
21 considerations prior to accept...,
22 sources of information relatin...
7  cards
Chapter 3 Process of assurance: planning the assignment
11 overview of the planning process,
12 audit strategy,
13 audit plan
23  cards
Chapter 4 Process of assurance: evidence and reporting
11 obtaining evidence,
12 isa 315 financial statement as...,
13 audit approach
8  cards
Chapter 5 Introduction to internal control
11 what is internal control,
12 purpose of internal control,
13 limitations of internal controls
16  cards
Chapter 6 Revenue system
11 risks controls and procedures,
21 tests of controls
2  cards
Chapter 7 Purchases system
Purchases system
1  cards
Chapter 8 Employee costs
81 introduction to the employee c...
1  cards
Chapter 9 Internal audit
11 introduction to internal audit,
12 organisational structure,
13 auditor independence
5  cards
Chapter 10 Documentation
11 purpose of documentation,
12 features of working papers,
21 professional judgement
7  cards
Chapter 11 Evidence and sampling
11 substantive procedures,
12 computer assisted audit techni...,
13 analytical procedures
10  cards
Chapter 12 Written representation
11 nature and purpose of manageme...,
12 purpose of written representat...,
13 format of written representations
6  cards
Chapter 13 Substantive procedures: key financial statement figures
11 financial statement assertions,
12 non current assets,
31 importance of inventory in the...
13  cards
Chapter 14 Codes of professional ethics
11 importance of ethics to accoun...,
12 sources of ethical guidance,
13 principles based or rules base...
10  cards
Chapter 15 Integrity, objectivity, and independence
11 key concepts of integrity obje...,
21 threats and safeguards,
22 self interest threat
10  cards
Chapter 16 Confidentiality
161 the importance of confidentia...,
12 data protection,
13 risks to confidentiality
7  cards

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ACA - Assurance (certificate)

  • Class purpose General learning

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