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Callum Bellairs
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Decks in this class (13)
Concept and need for assurance
What are the key elements of assu...,
Who is part of the third party re...,
What are the requirements of a st...
8
cards
Obtaining an Engagement
Two methods of obtaining and enga...,
Factors to consider when obtaining,
How do we obtain information on t...
6
cards
Planning the Assignment
What is an audit strategy,
What are the key components of an...,
What is an audit plan
23
cards
Evidence and Reporting
On what does the sufficiency of e...,
On what does the appropriateness ...,
What are the assertions about cla...
8
cards
Internal Control
What is internal control,
What is the purpose of internal c...,
What are the limitations of inter...
13
cards
Revenue, purchase, and employee costs systems
What are the stages of the revenu...,
What are the stages of the purcha...,
What are the stages of the employ...
3
cards
Internal Audit
What is internal audit,
Independence of internal audit,
What are the roles of internal audit
3
cards
Documentation, evidence, and sampling
What is the purpose of audit docu...,
Describe the form and content of ...,
Describe the two types of audit file
15
cards
Written Representations
What is the purpose of written re...,
What is the format of written rep...,
Written representation requiremen...
5
cards
Substantive Procedures
Non current assets,
Inventory,
Receivables
8
cards
Professional Ethics
International federation of accou...,
Ifac independence approach,
Ifac threats to independence
4
cards
Integrity, objectivity, and independence
Self interest threats,
Self review threats,
Familiarity threat
5
cards
Confidentiality
Importance,
Risks,
Safeguards
5
cards
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Assurance
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