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ACA - Audit and Assurance

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 (14)

Chapter 1 Reintroduction to audit and assurance
11 assurance,
12 levels of assurance,
13 benefits of assurance
7  cards
Chapter 2 Accepting engagements
11 obtaining engagements tender f...,
12 setting a fee,
21 acceptance considerations
10  cards
Chapter 3 Quality control
11 the need for quality control,
12 quality control at the profess...,
21 components of a system of qual...
13  cards
Chapter 4 Planning an audit (basis)
11 why plan,
21 audit strategy,
22 understanding the entity and i...
16  cards
Chapter 5 Planning an audit (development)
11 audit procedures to address au...,
12 data analytics routines,
13 data visualisations
12  cards
Chapter 6 Planning assurance engagements
11 planning assurance engagements,
21 responsibilities of management...,
31 review engagements
5  cards
Chapter 7 Responsibilities
11 management s responsibilities ...,
12 companies act 2006,
21 auditor s responsibilities
13  cards
Chapter 8 Professional standards
11 the need for regulation,
21 standard testing,
21 standard testing
13  cards
Chapter 9 Professional Ethics
11 fundamental principles sources...,
12 revision of key points on ethi...,
21 the new single ethical standar...
15  cards
Chapter 10 Audit completion
11 financial statements review,
12 do the accounts make sense,
21 evaluation of misstatements
10  cards
Chapter 11 Reporting on an audit engagement
11 financial statements review ap...,
12 matters to be communicated,
13 form of communications
15  cards
Chapter 12 Reporting on an audit engagement (development)
11 communicating internal control...,
12 reports to those charged with ...,
21 overview of possible audit rep...
10  cards
Chapter 13 Reporting on assurance engagements
11 modifications to the report,
21 review engagements unmodified ...,
22 modifications to the report
4  cards
Chapter 14 Audits of different types of entity
11 different types of entity,
12 not for profit entities,
21 accounting issues
9  cards

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ACA - Audit and Assurance

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