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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
Ehat are the 2 types of audits,
What is audit risk,
What is the audit risk model
10  cards
Client Acceptance
What is the guidance framework,
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,
What is the managements responsib...,
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
4  cards
Approach
What is the purpose of the audit ...,
What are the 2 types of audit app...,
What are substantive procedures
8  cards
Analytical Procedures
What is the purpose of the analyt...,
What are most used ratios,
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,
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 cant obtain sufficien...
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  cards
Fraud
What are the two types of fraud,
What is fraudulent financial repo...,
What is misappropriation of assets
9  cards
Evaluation of Misstatements
What are the 3 types of misstatem...,
What to do when fraud is suspected,
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 report
2  cards
Compilation & review Engagements
What is a compilation engagement,
Is there any assurance provided,
Conditions for accepting a compil...
8  cards
Due Dilligence
What is due diligence,
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
8  cards
Use of Practitioners communication or name
0  cards

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Audit Canada

  • Class purpose General learning

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