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Hieu Audit Chap 3 > Specific Audit Areas - Stockholder's Equity > Flashcards

Specific Audit Areas - Stockholder's Equity Flashcards

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Hieu Audit Chap 3 (36 decks)

III. Inrernal Control: Transaction Cycles - Specific Transaction Cycles

III. Inrernal Control: Transaction Cycles - Revenue/Receipts - Sales

III. Inrernal Control: Transaction Cycles - Revenues/Receipts - Cash

III. Inrernal Control: Transaction Cycles - Expenditures/Disbursements

III. Inrernal Control: Transaction Cycles - Payroll Cycle

III. Inrernal Control: Transaction Cycles - Misc Cycles

Concepts and Standards - Overview of Substantive Procedures

Concepts and Standards - Nature of Audit Evidence

Concepts and Standards - Assertions and Types of Audit Procedures

Concepts and Standards - Evaluation of Misstatements Identified During the Audit

Concepts and Standards - Audit Documentation

Concepts and Standards - PCAOB on Audit Documentation

Concepts and Standards - Confirmation

Concepts and Standards - Accounting Estimate

Concepts and Standards - Fair Value Estimates

Concepts and Standards - Lawyer's Letter

Concepts and Standards - Mgmt Representation Letters

Concepts and Standards - Related-Party Issues

Concepts and Standards - Subsequent Events and Related Issues

Concepts and Standards - Going Concern Issues

Specific Audit Areas - Intro to Audit Individual Areas

Specific Audit Areas - Cash

Specific Audit Areas - Account Receivable

Specific Audit Areas - Inventory

Specific Audit Areas - Investment in Securities

Specific Audit Areas - Fixed Assets

Specific Audit Areas - Current Liabilities

Specific Audit Areas - Stockholder's Equity

Specific Audit Areas - Payroll

Audit Sampling - Intro

Audit Sampling - Attributes Sampling

Audit Sampling - Variables Sampling

IT (Computer) Auditing - General Control

IT (Computer) Auditing - Application Controls

IT (Computer) Auditing - Gathering Procedures

IT (Computer) Auditing - Other IT Consideration

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