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Salina Khan
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Decks in this class (17)
Precourse work
What are the different ways that ...,
What are the different ways that ...,
What is analytics procedures in a...
25
cards
Chapter 1 - Concept of and Need for Assurance
Assurance has two big classificat...,
Assurance could be described as a...,
Assurance engagement definition i...
56
cards
Chapter 2 - Process of Assurance: Obtaining an Engagement
How do accountants obtain an enga...,
Q what are the main steps in the ...,
What factors should be considered...
43
cards
Chapter 3 - Process of assurance: Planning the assignment
What is the objective of planning...,
What are the main objectives of a...,
What is an audit strategy a an au...
107
cards
Chapter 4 - Process of assurance: Evidence and reporting
When describing a analytic proced...,
What is the primary objective of ...,
Define audit evidence
61
cards
Chapter 5 - Introduction to internal control and information flows
Q what is the definition of inter...,
Flashcard 2 q what are the 3 main...,
Q what are some inherent limitati...
83
cards
Chapter 6 - Revenue system
What are the 4 stages in a revenu...,
If controls aren t in place do mo...,
What is the internal control and ...
28
cards
Chapter 7 - Purchases system
What are the 4 stages in a purcha...,
Explain what happens in the first...,
Q what is the purpose of using pr...
35
cards
Chapter 8 - Employee costs
What are the 3 stages in a wages ...,
Calculation of wages salaries and...,
Q what are some key controls for ...
32
cards
Chapter 9 - Internal Audit
What is,
What are the main objectives of i...,
What is the primary reason for ex...
26
cards
Chapter 10 - Documentation
What is the purpose of audit docu...,
Name additional reasons for maint...,
What should audit documentation show
31
cards
Chapter 11 - Evidence and Sampling
What are the two types of tests,
What does isa 500 say 2,
What are computer assisted audit ...
77
cards
Chapter 12 - Written Representation
What are written representations ...,
What part of audit evidence is a ...,
When are written representations ...
20
cards
Chapter 13 - Substantive Procedures
What substantice,
What are examples of tangible non...,
What assertion is at risk if a co...
126
cards
Chapter 14 - Codes of professional ethics and regulatory issues
Why is it important for accountan...,
What are the key responsibilities...,
What protection do ethical guidel...
22
cards
Chapter 15 - Integrity, objectivity and independence
Why is independence and objectivi...,
What is the public interest argum...,
Frc dictates auditors must be ind...
64
cards
Chapter 16 - Confidentiality
Why is confidentiality important ...,
What risks can lead to accidental...,
What are some safeguards to preve...
20
cards
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ICAEW - CERTIFICATE LEVEL 1 - ASSURANCE
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