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Assurance

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

By: Sam Chamberlain
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Decks in this class (16)

Chapter 1 - Concept and need
What is assurance,
What is assurance engagement,
What are the 3 key elements of as...
28  cards
Chapter 2 - Obtaining engagement
How is an offer of engagement made,
What sets out the considerations ...,
What does section 320 state
16  cards
Chapter 3 - Planning the assignment
What is the objective of an audit...,
What is an audit strategy,
What is an audit plan
64  cards
Chapter 4 - Evidence and reporting
What does isa 500 relate to,
What is audit evidence,
What are tests of controls
28  cards
Chapter 5 - Intro to internal control and info flow
What is a system of internal control,
What are the steps when implement...,
What is the purpose of internal c...
32  cards
Chapter 6 - Revenue system
What risks are associated with or...,
What do order controls do,
How do controls implemented differ
15  cards
Chapter 7 - Purchase Systems
What are some examples of orderin...,
What controls are implemented to ...,
What are examples of ordering tes...
14  cards
Chapter 8 - Employee costs
What are the risks when paying em...,
How should employee be paid,
What controls are possible when p...
11  cards
Chapter 9 - Internal audit
What is the internal audit function,
What is the internal audit genera...,
What is the objective of external...
11  cards
Chapter 10 - Documentation
What does documentation provide e...,
Does documentation prove that eve...,
On what basis must documentation ...
21  cards
Chapter 11 - Evidence and sampling
What are the procedures outlined ...,
What are the 3 main types of comp...,
How is test data used
32  cards
Chapter 12 - Written representations
What does isa 580 deal with,
Are written representations requi...,
What 3 representations are mandat...
13  cards
Chapter 13 - Substantive procedures
What is valuation assertion,
What is rights and obligations as...,
What is existence assertion
44  cards
Chapter 14 - Ethics and regs
What does acting in the public in...,
What are uk auditors subject to,
What is independence of mind
8  cards
Chapter 15 - Integrity, objectivity and independence
How is integrity defined,
How is objectivity defined,
What do frc prohibit for public i...
39  cards
Chapter 16 - Confidentiality
When does the information commiss...,
What is classed as a personal dat...,
What is a personal data breach
14  cards

More about
Assurance

  • Class purpose General learning

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