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Assurance

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

By: Bridget Clarke
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Decks in this class (15)

Chapter 1 - Need for assurance
What is a statutory audit what is...,
What is a non statutory audit,
What is assurance
9  cards
Exam Questions 2
Give 2 dates that working papers ...,
Should the filling be included wi...,
When must analytical procedures b...
7  cards
Chapter 2 - obtaining an engagment
What are the 2 ways of obtaining ...,
What factors need to be considere...,
What factors need to be considere...
7  cards
Chapter 14 - ethics
What are the 3 sources of ethical...,
What are the 5 fundermental ethic...,
What approach have the ifac set o...
7  cards
Chapter 15 - independence
Refer to paper notes for scenario...,
What steps must we take if involv...,
What does material finance mean w...
8  cards
Chapter 16 - confidentiality
When is it a duty to disscolse co...,
What is money laundering,
What should you do if you want to...
3  cards
Chapter 3 - planning the assignment
What is the differnce betwwen an ...,
What are the key components of th...,
What does audit planning ensure
12  cards
Chapter 5 - internal controls
What 4 step way can be used to re...,
What internal controls can be used,
What are the limitations of inter...
13  cards
Chapter 8 - employee costs
What is standing data what is var...,
When do tests of controls take place
2  cards
Chapter 10 - documentation
What do working papers provide re...,
What is the purpose of audit work...,
What do working papers have to show
5  cards
chapter 9 - internal audit
What roles does an internal audit...,
Who are external auditors require...,
Who are internal auditors require...
3  cards
chapter 4 - evidence
What assertions are used for spl,
What assertions are used for sfp,
What does subjective testing involve
6  cards
chapter 11 - evidence
What are the different types of s...,
What are the the two types of com...,
What are audit procedures for acc...
7  cards
Chapter 12 - written representation
What is a managment representation,
What is the procedure of a writte...,
What does isa 580 require auditor...
7  cards
exam questions
Describe the concept of assurance,
What are benefits of an assurance...,
An effective system of internal c...
20  cards

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Assurance

  • Class purpose General learning

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