Audit Reports - Clarified SAS Flashcards Preview

CPA Exam > Audit Reports - Clarified SAS > Flashcards

Flashcards in Audit Reports - Clarified SAS Deck (5):
1

Preparation and Fair Presentation of Financial Statements in accordance with the Applicable Financial Reporting Framework

Audit Reports - Clarified Standards

2

Internal Control Design, Implementation, Maintenance

Audit Reports - Clarified Standards

3

Introduction
Management's Responsibility for the F/S
Auditor's Responsibility
Opinion

Audit Reports - Clarified Standards

4

Introduction
Management's Responsibility for F/S
Auditor's Responsibility
Basis for (Modified) Opinion
(Modified) Opinion

Audit Reports - Clarified Standards

5

Introduction
Management's Responsibility for the F/S
Auditor's Responsibility
Opinion
Emphasis-of-Matter
Other-Matter

Audit Reports - Clarified Standards