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ICAS - ABS

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

By: Georgie Foster
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Decks in this class (21)

Module 2
What is corporate governance,
Good corporate governance ensures 5,
Aim listed can chose to follow
13  cards
Module 17
Three components of internal cont...,
Components of internal control sy...,
Auditor must gain understanding o...
38  cards
Module 15
When testing journals auditor sho...,
Audit data analytics allow audito...,
Once journals are selected audito...
11  cards
Module 3
Business risk,
Business objectives three categories,
Four sources of risk
17  cards
Module 7
Electronic business,
E commerce,
Benefits of e commerce for busine...
39  cards
Module 8
Separate systems,
Enterprise systems,
Straight through processing
39  cards
Module 5
Internal auditing,
Internal audit function exists fo...,
Regulatory requirements 3 sources
30  cards
Module 6
3 aspects universal to all forms ...,
Components of information systems,
Feedback mechanism necessary to
28  cards
Module 10
Procedures to be performed specif...,
Compilation engagements 3,
Assurance engagement
39  cards
Module 11
Companies act 2006 provides audit...,
European commission harmonises ca...,
Ca 2006 section 407
13  cards
Module 4
Corporate social reponsibility,
Csr initiatives are ineffective w...,
To realise benefits from csr must be
29  cards
Module 9
Business processes are a series o...,
Automated business processes vs m...,
Control activities for all proces...
44  cards
Module 12
Seven elements to audit process,
Risk assessment and engagement an...,
Benefits from conducting interim ...
20  cards
Module 14
Categories of inherent risk 2,
Business risks 3,
Business risk only relevant as an...
18  cards
Module 13
Without documentation the auditor...,
Documentation must be retained for,
Instead of using an audit engagem...
9  cards
Module 16
Laws and regulations,
Ways auditor can obtain understan...,
Auditor responsibility over entit...
7  cards
Module 18
In order to audit evidence to be ...,
Audit evidence is relevant as lon...,
Reliability of audit evidence dep...
37  cards
Module 20
Directors assessment of going con...,
Requirement for the auditor to re...,
If auditor does not consider disc...
11  cards
Module 19
Main risk in relation to investments,
Specific considerations for valua...,
Other receivables prepayments and...
24  cards
Module 22
Parent company responsible for,
Consolidation adjustments 2,
Consolidation adjustment examples
33  cards
Module 21
When detailing qualified opinion,
Isa 701 applies to 3,
Isa 720 auditor requirements othe...
6  cards

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ICAS - ABS

  • Class purpose General learning

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