Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

Auditing > Standards on Auditing > Flashcards

Standards on Auditing Flashcards

1
Q

SRS 4410

A

Compilation Engagements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

SRS 4400

A

Engagements to Perform Agreed Upon Procedures Regarding Financial Information

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

SAE 3420

A

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

SAE 3402

A

Assurance Reports on Controls At a Service Organisation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

SAE 3400

A

The Examination of Prospective Financial Information

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

SRE 2410

A

Review of Interim Financial Information Performed by the Independent Auditor of the Entity

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

SRE 2400

A

Engagements to Review Historical Financial Statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

SA 810

A

Engagements to Report on Summary Financial Statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

SA 805

A

Special Considerations–Audits of Single Purpose Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

SA 800

A

Special Considerations–Audits of Financial Statements Prepared in Accordance with Special Purpose Framework

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

SA 720

A

The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

SA 710

A

Comparative Information – Corresponding Figures and Comparative Financial Statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

SA 706

A

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

SA 705

A

Modifications to the Opinion in the Independent Auditor’s Report

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

SA 701

A

Communicating key Audit Matters in the Independent Auditor’s Report

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

SA 700

A

Forming an Opinion and Reporting on Financial Statements

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

SA 620

A

Using the Work of an Auditor’s Expert

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

SA 610

A

Using the Work of Internal Auditors

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

SA 600

A

Using the Work of Another Auditor

20
Q

SA 580

A

Written Representations

21
Q

SA 570

A

Going Concern

22
Q

SA 560

A

Subsequent Events

23
Q

SA 550

A

Related Parties

24
Q

SA 530

A

Audit Sampling

25
Q

SA 540

A

Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures

26
Q

SA 520

A

Analytical Procedures

27
Q

SA 510

A

Initial Audit Engagements–Opening Balances

28
Q

SA 505

A

External Confirmations

29
Q

SA 501

A

Audit Evidence – Specific Considerations for Selected Items

30
Q

SA 500

A

Audit Evidence

31
Q

SA 450

A

Evaluation of Misstatements Identified during the Audits

32
Q

SA 402

A

Audit Considerations Relating to an Entity Using a Service Organization

33
Q

SA 330

A

The Auditor’s Responses to Assessed Risks

34
Q

SA 320

A

Materiality in Planning and Performing an Audit

35
Q

SA 315

A

Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment

36
Q

SA 300

A

Planning an Audit of Financial Statements

37
Q

SA 299

A

Responsibility of Joint Auditors

38
Q

SA 265

A

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

39
Q

SA 260

A

Communication with Those Charged with Governance

40
Q

SA 250

A

Consideration of Law and Regulations in an Audit of Financial Statements

41
Q

SA 240

A

The Auditor’s responsibilities Relating to Fraud in an Audit of Financial Statements

42
Q

SA 230

A

Audit Documentation

43
Q

SA 220

A

Quality Control for an Audit of Financial Statements

44
Q

SA 210

A

Agreeing the Terms of Audit Engagements

45
Q

SA 200

A

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing

46
Q

SQC 1

A

Quality control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements

Auditing (1 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions