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Auditing Theory

This class was created by Brainscape user Amiel Lorenzo Baylon. Visit their profile to learn more about the creator.

By: Amiel Lorenzo Baylon
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Decks in this class (17)

Practice and Regulation of the Accountancy Profession
Refusal to issue certificate of r...,
Ra 9298 2,
Qualifications for the members of...
43  cards
Code of Ethics for Professional Accountants
A director of the client has been...,
Does having custody of the client...,
Professional authority in the con...
33  cards
Fundamentals of Assurance Services
Limited assurance engagement 1,
Assurance engagement definition 2,
Comparison assurance engagement 3
19  cards
Introduction to Auditing and Overview of the Audit Process
Assurance provided by the fs audit 1,
Relationship of audit risk with e...,
Control risk 3
32  cards
Preliminary Engagement Activities
Objective of preliminary engageme...,
Major procedures in preliminary a...,
Specific procedures in preliminar...
10  cards
Audit Planning
What are risk assessment procedur...,
Roles of audit planning cafe pa 2,
Factors affecting the planning of...
35  cards
Internal Control Consideration
Internal control 1,
Characteristics of internal contr...,
Inherent limitations that may aff...
20  cards
Auditing an IT Environment
What is an it environment 1,
It application 2,
It infrastructures 3
28  cards
Transaction Cycles
Transaction cycles definition 1,
Categories of major transaction c...,
Revenue and receipt cycle inclusi...
24  cards
Consideration of Fraud, Error and Non-compliance
What is an error 1,
What is fraud 2,
What is fraud 3
18  cards
Evidence and Performance of Substantive Testing
What is audit evidence 1,
Two classification of audit evide...,
What are information contained in...
18  cards
Approaches of Gathering Evidence and Basic Concepts to Audit Sampling
What are the kinds of selecting i...,
When to do 100 examination 2,
Some examples of specific items t...
34  cards
Completing the Audit
Wrap up procedures 1,
What does the auditor perform to ...,
Who are related parties 3
12  cards
Audit Documentation and Communication with Those Charged With Governance
Purpose of audit documentation 1,
Audit documentation 2,
Audit file 3
18  cards
System of Quality Control
Purpose of quality controls 1,
Elements of quality control harlem 2,
Documentation of quality control 3
19  cards
Audit Reporting
General purpose financial stateme...,
Objectives of the auditor 2,
Formation of opinion 3
18  cards
Other Engagements
Types of special purpose audit en...,
Special purpose financial stateme...,
Special purpose framework 3
4  cards

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Auditing Theory

  • Class purpose General learning

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