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Toby Lindup
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Decks in this class (17)
Chapter 1 - Concept of and need for assurance
What is assurance,
What is an assurance engagement,
What are the five key elements of...
32
cards
Chapter 2 - Process of assurance: obtaining an engagement
Are accountants permitted to adve...,
Can accountants be invited to ten...,
What are four acceptance procedur...
18
cards
Chapter 3 - Process of assurance: planning the assignment
What does isa uk 300 planning an ...,
Define audit strategy,
Define audit plan
34
cards
Chapter 4 - Process of assurance: evidence and reporting
Define audit evidence,
What are the two types of tests a...,
Define tests of controls
19
cards
Chapter 5 - Introduction to internal control
Define internal control,
What are three reasons for intern...,
What are three limitations of int...
30
cards
Chapter 6 - Revenue system
What are the four stages of the r...,
What three risks might a company ...,
What are four control objectives ...
17
cards
Chapter 7 - Purchases system
What are the four stages of the p...,
What are two risks when consideri...,
What are three control objectives...
14
cards
Chapter 8 - Employee costs
What are two risks relating to ca...,
What are three control objectives...,
What are ten controls relating to...
12
cards
Chapter 9 - Internal audit
What is internal audit,
Outline how internal and external...,
Which activities would typically ...
13
cards
Chapter 10 - Documentation
Define audit documentation workin...,
What does audit documentation pro...,
Give six reasons why assurance pr...
14
cards
Chapter 11 - Evidence and sampling
What does isa 500 state about evi...,
What are eight procedures that as...,
Give some details about analytica...
43
cards
Chapter 12 - Written representations
Define management,
What elements does isa 580 requir...,
When are the written representati...
5
cards
Chapter 13 - Substantive procedures – key financial statement figures
What are the major risks of the t...,
What are eight sources of informa...,
What are the major risks of the i...
18
cards
Chapter 14 - Codes of professional ethics
Is there a legal requirement to h...,
Give reasons why the accounting p...,
What are the three sources of eth...
21
cards
Chapter 15 - Integrity, objectivity and independence
What are six general sources of t...,
What are the types of self intere...,
What are the types of self review...
30
cards
Chapter 16 - Confidentiality
Why is confidentiality a fundamen...,
What procedures can be followed t...,
When can information acquired in ...
12
cards
Analytical Ratios
What is the formula for return on...,
What is the formula for gross pro...,
What is the formula for cost of s...
14
cards
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ICAEW Assurance
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