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y1 : audit & assurance

This class was created by Brainscape user sanvi dhonsi. Visit their profile to learn more about the creator.

By: sanvi dhonsi
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Decks in this class (11)

l1 : phases of an audit
What does assurance aim to achieve,
Why is relevant and reliable fina...,
Give 3 benefits of assurance
5  cards
l2 : audit acceptance & planning
What are the 5 fundamental princi...,
Explain competency as a fundament...,
Explain objectivity as a fundamen...
8  cards
l3 : audit independence
What is corporate governance,
What are the five threats to the ...,
Explain the familiarity threat
7  cards
l4 : audit risk
What is an audit risk,
What is the formula of the audit ...,
What is an inherent risk
9  cards
l5 : audit evidence & assertions
What is directional testing,
What are the two criteria that au...,
What is controls testing in relat...
19  cards
l6 : assurance
What are the 3 types of assurance,
Which act underpins the modern da...,
What does s54 msa 2015 state
6  cards
l7 : controls & recommendations
What are controls,
Why are controls tested,
What are the 5 types of control
10  cards
l8 : fraud & auditing the income statement
What is fraud,
What are the two types of fraud,
What is misappropriation of asset...
8  cards
l9 : auditing the balance sheet
What is the audit risk associated...,
What is the fraud risk associated...,
Which audit assertions are associ...
14  cards
ISAs
What does isa 315 state,
What does isa 200 state,
How can auditors gain understandi...
9  cards
lazy unincluded stuff
What is reasonable assurance,
Give an example of reasonable ass...,
What is limited assurance
10  cards

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y1 : audit & assurance

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