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FRANK shaw
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Decks in this class (19)
Audit reports
Compilation engagement,
A change in accounting principle ...,
Opinion
19
cards
Audit reports II
The requirement for audit evidence,
The requirement for audit evidence,
Subsequent events are
23
cards
Audit Section 2-1
When a group engagement partner d...,
If an accounting change has no ma...,
If an change in accounting princi...
20
cards
Other info, supplementary info & required supplementary info
An accountant may compile f s tha...,
An accountant may compile f s tha...,
Reporting on supplementary info1 ...
21
cards
Attest (鉴证）Engagement
In an attest engagement restrict ...,
An examination of a financial for...,
Attestation standards provide a f...
20
cards
A1-A2 REVIEW
When an auditor concludes there i...,
The public company accounting ove...,
Generally accepted auditing stand...
17
cards
A3 Engagement Acceptance, Planning, and Risk Assessment
The required content of engagemen...,
In an initial audit including a r...,
1 preventing the review of docume...
22
cards
Audit Risk
Audit risk ar risk of material mi...,
Control risk cr is the risk that ...,
Inverse relationship of rmm to dr...
19
cards
Internal control
Procedures used to obtain evidenc...,
Many entities use outside organiz...,
Segregation of duties arc
21
cards
Internal control II
During the planning phase of the ...,
Assessing risk based on the effec...,
1 risk assessment procedures must...
21
cards
Review A2 (2)
In planning the audit the auditor...,
An auditors primary consideration...,
Internal control is relevant to
23
cards
Review A2-A3
Each page of the fs review by the...,
Ssars applies to the preparation ...
2
cards
Audit Evidence
Evidence must relate to the fs as...,
The analytical procedure include,
When designing and performing ana...
21
cards
Audit Evidence 2
The auditor should also review th...,
An auditors observation procedure...,
In conjunction with the inventory...
21
cards
Audit Evidence 3
Tracing old equipment recorded in...,
The auditor should select cash di...,
Voucher payable department usuall...
21
cards
Sampling and communications
All material weakness are signifi...,
Significant deficiencies and mate...,
Regarding communication of defici...
21
cards
Sampling and communications II
The date of the management repres...,
The auditor should obtain additio...,
The representation letter typical...
21
cards
Professional Responsibilities
The department of labor dol requires,
An cpa in public practice must fo...,
Section 404 of sox 2012 requires ...
5
cards
A3 Optional practice review
The accountant may have a duty to...,
The auditor should be designed to...,
Monitoring is the process of asse...
16
cards
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AUD
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