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Clara Pruess
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Decks in this class (20)
1. Engagement Responsibilities
Controls stop crime,
Preparation,
Compilation
26
cards
2. Professional Responsibilities
When does actual or threatened li...,
When is an accounting firm s inde...,
What is a cpa required to disclos...
14
cards
3. Planning and Risk Assessment
When should an auditor make speci...,
What is the primary objective of ...,
What accounts are more likely to ...
11
cards
4. Strategic Planning Issues
Why does an auditor need to obtai...,
Who is a management s specialist,
When may an auditor refer to an a...
5
cards
5. Internal Control Concepts and Information Technology
How does fixing a responsibility ...,
What are the five components to i...,
Decision tables differ from progr...
5
cards
6. Internal Control - Sales-Receivables-Cash Receipts Cycle
What do tests of completeness det...,
What does bonding employees do,
What is observation used for
3
cards
7. Internal Control - Purchases, Payroll, and Other Cycles
What is a data dictionary,
What does an activity log allow for,
In general are preventive control...
3
cards
8. Responses to Assessed Risks
What is the primary advantage of ...,
When automation leaves no visible...,
When numerous property and equipm...
4
cards
9. Internal Control Communications and Reports
What opinion does a material miss...,
What should the auditor communica...,
When is the evaluation of the ope...
7
cards
10. Evidence - Objectives and Nature
According to au c 500 audit evidence,
The objectives of audit documenta...,
Audit documentation is the record of
3
cards
11. Evidence - The Sales-Receivables-Cash Cycle
What does the completeness assert...,
A cutoff test of sales complement...
2
cards
12. Evidence - The Purchases, Inventory, Payroll, and Other Cycles
What is the occurrence assertion ...,
What alleviates the primary conce...,
What does the auditor need to do ...
12
cards
13. Evidence - Key Considerations
If management does not take the n...,
What is the letter to external le...,
What is the auditor s first proce...
9
cards
14. Evidence - Sampling
How is the sample deviation rate ...,
What does stratifying a populatio...,
When does over reliance occur
14
cards
15. Reports - Opinions and Disclaimers
What should the opinion refer to ...,
When is an adverse opinion expressed,
What does a material misstatement...
8
cards
16. Reports - Other Modifications
When is an emphasis of matter par...,
How is the change characterized b...,
What is management responsible fo...
10
cards
17. Related Reporting Topics
How should the auditor present th...,
What does supplementary informati...,
The auditor should not express an...
9
cards
18. SSARSs - Preparation, Compilation, and Review Engagements
In order to perform a compilation...,
Limited assurance,
What does pro forma finacial info...
6
cards
19. SSAEs - Examination, Review, and Agreed-Upon Procedures Engagements
A practitioner is considering acc...,
What is an attestation engagement,
The subject matter of an attestat...
8
cards
20. Governmental Audits
Generally accepted government aud...,
What are the ethical principles t...,
How does the office of management...
5
cards
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