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Hieu Nguyen
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Decks in this class (28)
II. Financial Statement Audits - Accounting vs Auditing
What is the primary responsibilit...,
Generally accepted accounting pri...,
Gaas generally accepted accountin...
3
cards
II. Financial Statement Audits - GAAS and Principles
A requirement for audit evidence,
An independent auditor must have ...,
The exercise of due professional ...
6
cards
II. Financial Statement Audits - Professional Standards
In aicpa professional standards t...,
Interpretive publications include...,
What are some examples of other a...
4
cards
II. Financial Statement Audits - Quality Control Standards (SQCS)
Which of the following actions sh...,
A cpa firm would be reasonably as...,
The primary purpose of establishi...
17
cards
II. Financial Statement Audits - Overview of Audit Process
Principles underlying an audit co...,
The audit work performed by each ...,
The auditor faces a risk that the...
3
cards
II. Financial Statement Audits - Overview of Auditor's Report
The auditor makes explicit refere...,
Gaas require the auditors report ...,
How does an auditor make the foll...
4
cards
II. Financial Statement Audits - Diff Types of Engagement
An attestation engagement is one ...,
Which of the following activities...
2
cards
II. Financial Statement Audits - PCAOB Responsibilities
The sarbanes oxley act of 2002 im...,
Under the sarbanes oxley act of 2...,
At least how often should the pca...
17
cards
II. Financial Statement Audits - PCAOB on Engagement Quality Review
According to pcaob standards each...,
The pcaob specifically as section...,
Pcaob vs sqcs
5
cards
II. Planning Activities - Pre-Engagement Planning Issues
Before accepting an audit engagem...,
Hill cpa has been retained to aud...,
Ordinarily the predecessor audito...
42
cards
II. Financial Statement Audits - PCAOB on Engagement Quality Review COPY
According to pcaob standards each...,
The pcaob specifically as section...,
Pcaob vs sqcs
5
cards
II. Planning Activities - Pre-Engagement Planning Issues COPY
Before accepting an audit engagem...,
Hill cpa has been retained to aud...,
Ordinarily the predecessor audito...
42
cards
II. Planning Activities - Planning and Supervision
Which of the following circumstan...,
Which of the following could be d...,
The audit plan usually cannot be ...
29
cards
II. Planning Activities - Materiality
Which of the following would an a...,
An auditor finds several errors i...,
In considering materiality for pl...
15
cards
II. Planning Activities - Audit Risk
As a result of control testing a ...,
Which of the following is an exam...,
Inherent risk and control risk di...
23
cards
II. Planning Activities - Analytical Procedures
An auditor who performed analytic...,
Which of the following results of...,
The auditor should consider certa...
52
cards
II. Planning Activities - Detecting Fraud
What is the definition of fraud i...,
Which of the following factors wo...,
Which of the following circumstan...
49
cards
II. Planning Activities - Fraud: Evaluation and Communication
During the course of an audit an ...,
During an audit an auditor discov...,
Disclosure of irregularities to p...
9
cards
II. Planning Activities - Detecting Illegal Acts
Regarding a nonissuers compliance...,
During the audit of a new client ...,
Which of the following informatio...
20
cards
II. Planning Activities - Using the Work of a Specialist
Under which of the following circ...,
An auditor intends to use the wor...,
Which of the following statements...
16
cards
II. Planning Activities - Required Communications w/ those Charges with Governance
What are the people that are char...,
What are the four main categories...,
During planning an auditor of a n...
22
cards
II. Planning Activities - PCAOB on Communications w/ Audit Committees
What is the rule behind uncorrect...,
What is critical accounting estim...,
What are some of the pcaob matter...
10
cards
II. Internal Control - Concepts and Standards - Obtaining an Understanding of Internal Control
Based on the clarified standards ...,
What are some specific transactio...,
Why must auditor document the und...
36
cards
II. Internal Control - Concepts and Standards - Evaluating Internal Control
What should the auditor do if int...,
Who is primarily responsible for ...,
What does reasonable assurance re...
64
cards
II. Internal Control - Concepts and Standards - Assessing Control Risk Under AICPA Standards
Five interrelated components,
Internal control consists of five...,
The au section focuses on the aud...
52
cards
II. Internal Control - Concepts and Standards - Performing Procedures in Response to Assessed Risks
Internal control can provide only...,
Assessing the risk of material mi...,
Overall responses to the risks of...
31
cards
II. Internal Control - Concepts and Standards - Required Communications
What are the basic responsibiliti...,
How should auditor communicate le...,
What is the rule on the timing of...
26
cards
II. Internal Control - Concepts and Standards - Using the Work of an Internal Audit Function
What is an internal audit function,
What are,
Which of the following factors wo...
30
cards
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