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BPP PAR

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

By: Rhiannon Morris
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Decks in this class (20)

Module 2
Definition of orporate governance,
Why is corporate governance impor...,
Definition of agency risk
44  cards
Audit Exemption
2 3 of what criteria,
What is the two year rule,
Companies never exempt
7  cards
Mnemonics
Corporate governance,
Internal control components,
Control activities
18  cards
Module 20 Summary only
What must be included in the enga...,
Key elements of engagement and cl...,
The audit strategy memorandum sum...
6  cards
Module 19 Expand
12 key elements of audit report,
What is an unmodified opinion,
What is a modified opinion
8  cards
Module 18 EXPAND
At completion the auditor will,
With regards to going concern at ...,
In terms of overall analytical re...
10  cards
Module 16 and some 17
What are the two instances that t...,
What are the assertions for bank ...,
What are the assertions for debto...
17  cards
Module 14
Systems and controls analysis inv...,
Internal control system components,
What is a walkthrough
18  cards
Module 15 EXPAND
What are the balance sheet assert...,
What are the transactions asserti...,
Assertions give the auditor
33  cards
Module 13
What are the 5 reasons auditors plan,
Overall audit strategy sets out,
Understanding the entity requires...
25  cards
Module 11
Process for production of ifrs,
Process for producing or amending...,
What is the international account...
13  cards
Module 9
Audit must ensure they do what to...,
Auditors rights,
Matters to be reported by exception
53  cards
Module 10
What are the 5 fundamental princi...,
What is moral courage,
What is independence
27  cards
Module 8
Small companies are exempt from a...,
What is the two year rule,
What types of companies are never...
39  cards
Module 7
What is an assurance engagement,
What defines and describes an ass...,
The framework that an engagement ...
26  cards
Module 6
What is internal auditing,
Difference between internal and e...,
What are the key elements of an i...
29  cards
Module 5
What are are it general controls,
Itgc can be,
What are the 4 areas itgcs common...
31  cards
Module 4
What are the phases of the stock ...,
What are stock movements,
What is stock holding
19  cards
Module 12
What is the definition of audit risk,
Giving the incorrect opinion may ...,
What is misstatement
37  cards
Module 3
What is a business process,
What is business risk,
What 3 things do directors implem...
33  cards

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BPP PAR

  • Class purpose General learning

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