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ICAS TC Assurance and Reporting

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

By: Siyuan Guo
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Decks in this class (15)

Module 2 Corporate Governance
What is corporate governance,
What is corporate governance,
What is agency risk
20  cards
Module 3 Internal Control Systems
What is the purpose of a system o...,
What are the five components of i...,
What is accounting information sy...
9  cards
Module 4 Accounting information systems and control part one
What is a purchase requisition,
What is a purchase order,
What is a sales order
11  cards
Module 6 Internal audit
What are the differences between ...,
What is internal audit,
What are the key elements of an i...
9  cards
Module 7 Introduction to assurance
What are the key elements of an a...,
What are the two types of assurances,
What are the two commercial risk ...
7  cards
Module 8 The requirement for audit
Companies are entitled to audit e...,
What type of companies cannot be ...,
Charities for audit are based on ...
12  cards
Module 9 Auditor Responsibilities - legislations
What are the rights of an auditor...,
What are matters reported by exce...,
External auditors are usually app...
15  cards
Module 13 Audit Process fundamental concepts
What is audit risk,
What is misstatement,
What is the risk based approach
20  cards
Module 14 Audit Process engagement and client management
Throughout the audit process what...,
What is isqc uk 1 and what are th...,
What is isa uk 220 and what is th...
25  cards
Module 15 Audit process planning
When is the planning stage usuall...,
How does audit planning help audi...,
What does the overall audit strat...
19  cards
Module 16 Audit process systems and controls
When does the systems and control...,
What does the systems and control...,
What is the overall aim of system...
15  cards
Module 17 Audit process evidence
Once romm has been concluded on t...,
What are assertions,
List the balance assertions
16  cards
Module 10 Auditor Responsibilities Common Law
What is negligence,
What is caparo industries plc v d...,
What is awa limited v daniels tra...
13  cards
Module 11 Auditor independence and ethics
What is a covered person,
What is icass code of ethics,
What is independence
5  cards
Module 12 Regulatory framework
What is the role of the financial...,
What does the frc set out,
What are international standards ...
17  cards

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ICAS TC Assurance and Reporting

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