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Acct 460

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

By: Nathaniel Israel
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Decks in this class (15)

Chapter 1
Auditing is 1,
Accounting is 2,
Auditors focus 3
18  cards
Chapter 2
Cpa firms provide 1,
Cpa firms also provide 2,
Cpa are licensed by 3
32  cards
Chapter 3
A standard unmodified unqualified...,
Differences between public and no...,
Parts of a standard unqualified o...
22  cards
Chapter 4
What are ethics 1,
What are unethical behavior 2,
What are the two reasons why peop...
22  cards
Chapter 5
Professionals including cpas are ...,
The reasons for greater litigatio...,
What is business failure 3
27  cards
Chapter 6 (slide 1 to 8) End for Exam 1
Roles of the pcaob 1,
Registration and reporting deals ...,
Pcaob does what with firms 3
22  cards
Chapter 6 (slide 9 to 15) start of exam 2
The common form of segmenting is ...,
The steps to develop audit object...,
Management assertions are what 3
11  cards
Chapter 7
What four major decisions does an...,
What does audit program includes 2,
What is sufficiency of evidence 3
35  cards
Chapter 8
Aicpa auditing standards states w...,
Three main reasons that the audit...,
Three risk terms relevant to audi...
19  cards
Chapter 9
Risk assessment procedures occur ...,
Auditor must determine whether an...,
Define risk in auditing 3
12  cards
Chapter 10
Fraudulent financial reporting 1,
Most cases involve either 2,
The committee of sponsoring organ...
21  cards
Chapter 11
Main objectives of a system of in...,
Management must ______ the entity...,
Internal control systems are desi...
14  cards
Chapter 12
Three types of documents used 1,
Narratives 2,
Flowcharts 3
21  cards
Chapter 13
Five types of audit tests in the ...,
Risk assessment procedures 2,
Tests of controls 3
17  cards
Chapter 14
A common form of segmenting is ca...,
There are five classes of transac...,
Auditing standards requirements a...
11  cards

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Acct 460

  • Class purpose General learning

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