Standard Flashcards
(8 cards)
0
Q
SSAE:
A
Examination. Agreed upon procedure. AT section
1
Q
SAS : statement on auditing standard. PCAOB: public company accounting oversight board
A
Audit : SAS - non public. PCAOB - public company. Review: non public intern - SAS. Review public interim - PCAOB
2
Q
SSARS
A
Review non public Y/E. Compilation
3
Q
AT Section
A
Examination. Review. AUP
4
Q
Non Attestation
A
Compilation
5
Q
Report
A
Unqualified. U + EXP. Qualified. Adverse. Disclaimer ( Independence X Going concernX. ) GAAP ( Q A). Scope Limitation ( Q D )
6
Q
Audit Process
A
Objective how to process. p - I/C - Sub T - Report
7
Q
Unmodified Report. - Non Public
A
Independent Auditors Report 1 Address - introductory. 2. M R. - GAAP. 3 A R. - GAAS. Exp. 4. O P - GAAP
