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AUD
> Reporting on audit engagements > Flashcards
Reporting on audit engagements Flashcards
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AUD
(28 decks)
Ethics, independence and prof. responsibility
Professional skepticism and professional judgement
Audit Engagements
Terms of Engagement
Requirements for engagement documentation
Communication with mgmt & those charged with governance
Quality Control
Planning an Engagement
Understanding an entity and its environment
Understanding an Entity's Controls
Materiality
Assessing and responding to risks
Planning for tand using the work of others
Specific areas of engagement risk
Use of data and information
Sufficient appropriate evidence
Sampling techniques
Procedures to obtain sufficient appropriate evidence
Special matters that require special consideration
Misstatements and internal control deficiencies
Written representations
Subsequent events
Reporting on audit engagements
Reporting on attestation engagements
Accounting and review service engagements
Reporting on compliance
Other reporting considerations
AUD Memorization
