BSAD 425: Auditing

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

Decks in this class (12)

Chapter 1: Overview of Audit and Assurance
Applicable financial reporting fr...,
Assurance engagement,
Assertions
36  cards
Chapter 2: Ethics, Legal Liability and Client Acceptance
What are the five principals of p...,
What is the five step framework a...,
Independence
16  cards
Chapter 3: Audit Planning l
What are the three main phases of...,
Risk assessment phase,
Risk response phase
18  cards
Chapter 4: Audit Planning ll
Audit risk,
What are the three stages in audi...,
Assertion
18  cards
Chapter 5: Audit Evidence
Assertions,
What are the six assertions on th...,
Occurence
17  cards
Final Review
Compilation engagement,
Review engagement,
An audit
20  cards
Chapter 6: Sampling and Risk Response
Audit sampling,
Sampling risk,
What are the two consequences of ...
9  cards
Chapter 7: Understanding the Client's Internal Controls
Internal control,
What are seven objectives of inte...,
What are the six types of controls
5  cards
Chapter 8: Understanding Substantive Testing
Substantive procedures,
Risk assessments,
What are the three types of subst...
9  cards
Chapter 10: Auditing Sales and Recievables
What are the two key issues with ...,
What is the process for credit sa...,
Customer orders
10  cards
Chapter 11: Purchases and Payroll
What functions does the processin...,
What do purchase order typically ...,
Receiving the goods
8  cards
Multiple Choice Questions
Which of the following substantiv...,
Vouching primarily tests the ____...,
Which of the following statements...
11  cards

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BSAD 425: Auditing

  • Class purpose General learning

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