1
Q
3 categories
A
Account Balances
Presentation and Disclosure
Classes of Transactions and Events
2
Q
Account Balance Assertions
A
Existence
Completeness
Rights and Obligations
Valuation and Allocation
3
Q
Presentation and Disclosure
A
Occurrence Completeness Rights and Obligations Classification and Understandability Accuracy and Valuation
4
Q
Classes of Transactions and Events
A
Accuracy Occurrence Completeness Cutoff Classification
5
Q
All Assertions
A
Existence Occurrence Completeness Rights and Obligation Valuation and Allocation Accuracy and Valuation Classification and Understandibility Cutoff Classification
AUD - NH
flashcards
Decks in class (43)
# Cards
-
10 GAAS Standards and 7 Principle10
-
Professional Standards4
-
Quality Control Standards10
-
SSARS - preparation of FS10
-
Terms of Engagement8
-
Planning an Audit6
-
Understanding the Entity and Its Environment and Assessing the RoMM7
-
Consideration of Fraud1
-
Unmodified Opinion7
-
Comparative Financial Statements w/ report6
-
Group FS reports5
-
Emphasis of Matter paragraph And Other Matters paragraph9
-
Modified Opinion10
-
Other Info, Supp Info, and Required Supp info10
-
Alert to Restrict Report3
-
Summary Financials Report3
-
SSARS - General Principles3
-
SSARS - Reviews14
-
SSARS - Compilation5
-
Other Ethics Codes25
-
SSAEs - General9
-
SSAEs - Financial Forecasts and Projections12
-
SSAEs - Pro Forma Financial Information6
-
SSAEs - Compliance Attestation4
-
SSAEs - Integrated Audit (non issuer)5
-
SSAEs - MD&A9
-
Compliance Audits5
-
Governmental Auditing Standards2
-
Comfort Letters3
-
Reports on Application of Requirements of Framework4
-
F/S Woth Special Purpose Framework12
-
Single FS Audit (special element, account, items)3
-
SSAEs - Service Organzations10
-
PCAOB & Public Company Audit Standards3
-
PCAOB & Auditing Standards - #5 ICFR integrated Audit23
-
PCAOB - Auditing standards: Evaluating Consistency of FS7
-
PCAOB: Auditing Standards - Engagement Quality Review9
-
PCAOB: Auditing Standards - Audit Risk, Audit Planning, ect.12
-
PCAOB: Auditing Standards - Communications with Audit Committees15
-
PCAOB: Auditing Standards - Auditing Supplemental Information Accompanying Audited FS6
-
PCAOB: Auditing Standards - Related Parties9
-
Questions For Review1
-
Assertions5
