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BUS165 - Foundations of Assurance

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

By: Michael Agwu
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Decks in this class (14)

Week 1
What is an audit,
Five key syllabus areas,
Statutory
7  cards
Week 2
Key syllabus areas,
Assurance assignment,
Key elements on an assurance assi...
43  cards
Week 3
Uk corporate governance code,
5 principles of board leadership ...,
Actions for board leadership comp...
64  cards
Week 4
Contigent fees safeguard,
Compensation evaluation safeguard,
Litigation safeguard
50  cards
Week 5
What should an audit plan include,
Interim audit,
Purpose of an interim audit
44  cards
Week 6
What is the purpose of audit docu...,
In what format must audit documen...,
If legal action is taken against ...
41  cards
Week 8
Isa 402 audit considerations rela...,
Examples of functions that may be...,
When a service organisation is us...
22  cards
Week 9 Part 1
Why is documenting the accounting...,
What are the 3 main accounting sy...,
What are the various ways an audi...
23  cards
Week 9 Part 2
What is an internal audit,
How are internal audits independent,
Are internal audit teams compulsory
36  cards
Week 10 Part 1
What does non current assets norm...,
How are ncas valued in fss,
Which key fs assertions are being...
11  cards
Week 10 Part 2
What are the key fs assertions wh...,
Sources of evidence when auditing...,
Two
14  cards
Week 11 Part 1
Audit procedures for accruals,
Provisions,
Audit procedures for provisions
21  cards
Week 11 Part 2
What are the 6 financial rations,
How to calculate gross operating ...,
How to calculate inventory payabl...
24  cards
Revision Notes
5 fundamental ethical principles ...,
Threats to ethical principles,
Safeguards to ethical threats
30  cards

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BUS165 - Foundations of Assurance

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