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Audit Canada

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

By: Thavisha Fernando
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Decks in this class (22)

Fundermental CONCEPTS
What are the two types of audit 1,
What is audit risk 2,
What is the audit risk model 3
10  cards
Client Acceptance
What is the guidance framework 1,
What are the items to consider wh...,
What are the factors to consider ...
6  cards
CAS 210 - Agreeing the Terms of Audit Engagements
What are the management and tcwg ...,
What factors are relevant to the ...
2  cards
Going Concern
What is going concern 1,
What is the management s responsi...,
What types of indicators exist to...
12  cards
Rules of Professional Conduct
What is the objective of the rule...,
What are the rules of professiona...,
What are the 5 principles of rule...
9  cards
Materiality
What are the steps in setting mat...,
What are the guideline for thresh...,
What is performance materiality 3
4  cards
Approach
What is the purpose of the audit ...,
What are the 2 types of audit app...,
What are substantive procedures 3
8  cards
Analytical Procedures
What is the purpose of the analyt...,
What are most used ratios 2,
What is the indicators changes in...
8  cards
Assertions
What assertions impact account ba...,
What assertions impact classes of...
2  cards
Substantive Procedures
What are substantive analytical p...,
What are test of details 2,
What are the types of substantive...
5  cards
Audit Evidence
What is the purpose of audit evid...,
What are the requirements of audi...,
What is you can t obtain sufficie...
10  cards
Test of Controls
0  cards
Sampling
What are the 3 ways to select ite...,
When to select al items in the po...,
What is audit sampling 3
3  cards
Fraud
What are the two types of fraud 1,
What is fraudulent financial repo...,
What is misappropriation of assets 3
9  cards
Evaluation of Misstatements
What are the 3 types of misstatem...,
What to do when fraud is suspected 2,
What to if management is unwillin...
6  cards
Subsequent Events
What is practitioners responsibil...,
What is the purpose of subsequent...,
Procedures required for the disco...
8  cards
Audit Report
What is the purpose of the audit ...,
What is the date of the audit rep...
2  cards
Compilation & review Engagements
What is a compilation engagement 1,
Is there any assurance provided 2,
Conditions for accepting a compil...
8  cards
Due Dilligence
What is due diligence 1,
What are the steps in a due dilig...,
Target areas typically examined b...
6  cards
Special Reports and other engagements
0  cards
System Concepts
What is the purpose of an informa...,
Typical components of information...,
Types of information systems 3
8  cards
Use of Practitioners communication or name
0  cards

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Audit Canada

  • Class purpose General learning

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