This class was created by Brainscape user BJ Waguespack. Visit their profile to learn more about the creator.
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BJ Waguespack
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Decks in this class (113)
MIPPs introduction and Conceptual Framework
No deck description has yet been added by the author.
3
cards
Conflicts of Interest, Directorships and Gifts
No deck description has yet been added by the author.
4
cards
Reporting Income and Subordination of Judgment
No deck description has yet been added by the author.
3
cards
Advocacy, Third-party providers, General Standards and Accounting Principles
No deck description has yet been added by the author.
9
cards
Discreditable Acts
No deck description has yet been added by the author.
8
cards
Fees
No deck description has yet been added by the author.
5
cards
Advertising and Confidentiality
No deck description has yet been added by the author.
6
cards
Overview and unsolicated financial interests
No deck description has yet been added by the author.
7
cards
Mutual Funds and Retirement Plans
No deck description has yet been added by the author.
5
cards
Partnerships, 529s, Trust and Estates, Employee Benefit Plans
No deck description has yet been added by the author.
5
cards
Loans, Leases, and Business Relationships
No deck description has yet been added by the author.
4
cards
Family Relationships
No deck description has yet been added by the author.
7
cards
Current employment
No deck description has yet been added by the author.
8
cards
Subsequent Employment
No deck description has yet been added by the author.
5
cards
Other Associations and Relationships
No deck description has yet been added by the author.
6
cards
Code Provisions
No deck description has yet been added by the author.
5
cards
Specific Services
No deck description has yet been added by the author.
10
cards
Members in business (MIBs)
No deck description has yet been added by the author.
6
cards
Other Members
No deck description has yet been added by the author.
2
cards
Securities and Exchange Commission
No deck description has yet been added by the author.
3
cards
PCAOB
No deck description has yet been added by the author.
6
cards
GAO
No deck description has yet been added by the author.
6
cards
Department of Labor (DOL)
No deck description has yet been added by the author.
4
cards
Accounting vs Auditing
No deck description has yet been added by the author.
8
cards
GAAS and Principles
No deck description has yet been added by the author.
5
cards
Professional Standards
No deck description has yet been added by the author.
3
cards
Quality Control Standards (SQCS)
No deck description has yet been added by the author.
4
cards
Overview of Audit Process
No deck description has yet been added by the author.
5
cards
Overview of Auditor's Report
No deck description has yet been added by the author.
6
cards
Different Types of Engagements
No deck description has yet been added by the author.
4
cards
Responsibilities of PCAOB
No deck description has yet been added by the author.
10
cards
PCAOB on engagement quality review
No deck description has yet been added by the author.
7
cards
Pre-Engagement Planning Issues
No deck description has yet been added by the author.
5
cards
Planning and Supervision
No deck description has yet been added by the author.
7
cards
Materiality
No deck description has yet been added by the author.
7
cards
Audit Risk
No deck description has yet been added by the author.
8
cards
Analytical Procedures
No deck description has yet been added by the author.
6
cards
Detecting Fraud
No deck description has yet been added by the author.
4
cards
Fraud: Evaluation and Communication
No deck description has yet been added by the author.
5
cards
Detecting Illegal Acts
No deck description has yet been added by the author.
7
cards
Using the work of a specialist
No deck description has yet been added by the author.
5
cards
Required communication with those charged with governance
No deck description has yet been added by the author.
4
cards
PCAOB on communications with audit committees
No deck description has yet been added by the author.
7
cards
Obtaining an understanding of internal control
No deck description has yet been added by the author.
10
cards
Evaluating Internal Control
No deck description has yet been added by the author.
4
cards
assessing control risk under AICPA standards
No deck description has yet been added by the author.
10
cards
Performing audit procedures in response to assessed risks
No deck description has yet been added by the author.
5
cards
Internal Control - Required Communications
No deck description has yet been added by the author.
6
cards
Using the work of an internal audit function
No deck description has yet been added by the author.
4
cards
Specific Transaction Cycles
No deck description has yet been added by the author.
4
cards
Revenue/Receipts - Sales
No deck description has yet been added by the author.
5
cards
Revenues/Receipts - Cash
No deck description has yet been added by the author.
5
cards
Expenditures/Disbursements
No deck description has yet been added by the author.
6
cards
Payroll
No deck description has yet been added by the author.
3
cards
Miscellaneous Cycles
No deck description has yet been added by the author.
5
cards
Overview of Substantive Procedures
No deck description has yet been added by the author.
9
cards
The nature of audit evidence
No deck description has yet been added by the author.
12
cards
Assertions and Types of Audit Procedures
No deck description has yet been added by the author.
4
cards
PCAOB Risk Assessment Standards
No deck description has yet been added by the author.
20
cards
Evaluation of Misstatements identified during the audit
No deck description has yet been added by the author.
6
cards
Confirmations
No deck description has yet been added by the author.
5
cards
Accounting Estimates
No deck description has yet been added by the author.
7
cards
Fair Value Estimation
No deck description has yet been added by the author.
5
cards
Lawyer's letters
No deck description has yet been added by the author.
9
cards
Management Representation Letter
No deck description has yet been added by the author.
6
cards
Related Party Transactions
No deck description has yet been added by the author.
6
cards
PCAOB on related party transactions
No deck description has yet been added by the author.
8
cards
Going concern issues
No deck description has yet been added by the author.
7
cards
Introduction to Auditing Individual Areas
No deck description has yet been added by the author.
2
cards
Cash
No deck description has yet been added by the author.
6
cards
Accounts Receivable
No deck description has yet been added by the author.
6
cards
Inventory
No deck description has yet been added by the author.
5
cards
Investments
No deck description has yet been added by the author.
8
cards
Current Liabilities
No deck description has yet been added by the author.
6
cards
Long-term liabilities
No deck description has yet been added by the author.
4
cards
Stockholder's Equity
No deck description has yet been added by the author.
4
cards
Payroll
No deck description has yet been added by the author.
2
cards
Introduction to sampling
No deck description has yet been added by the author.
7
cards
Attributes Sampling
No deck description has yet been added by the author.
11
cards
Variables Sampling
No deck description has yet been added by the author.
8
cards
Probability-Proportional-to-size (PPS) sampling
No deck description has yet been added by the author.
7
cards
IT Controls - General Controls
No deck description has yet been added by the author.
6
cards
IT Controls - Application Controls
No deck description has yet been added by the author.
13
cards
IT Evidence - gathering procedures
No deck description has yet been added by the author.
7
cards
Other IT Issues
No deck description has yet been added by the author.
8
cards
Introduction to Audit Reports
No deck description has yet been added by the author.
10
cards
PCAOB on audit reports
No deck description has yet been added by the author.
1
cards
Group Financial Statements
No deck description has yet been added by the author.
11
cards
Emphasis of matter and other matters paragraph
No deck description has yet been added by the author.
4
cards
Qualified for Scope Limitation
No deck description has yet been added by the author.
5
cards
Qualified for misstatement
No deck description has yet been added by the author.
4
cards
Adverse Opinion
No deck description has yet been added by the author.
4
cards
Disclaimer of Opinion
No deck description has yet been added by the author.
6
cards
Consistency of F/S
No deck description has yet been added by the author.
5
cards
PCAOB on Consistency of F/S
No deck description has yet been added by the author.
5
cards
Opening Balances - Initial Audits
No deck description has yet been added by the author.
6
cards
Other information along with financial statements
No deck description has yet been added by the author.
6
cards
Supplementary information related to financial statements
No deck description has yet been added by the author.
4
cards
Required Supplementary Information
No deck description has yet been added by the author.
4
cards
PCAOB on auditing supplemental information
No deck description has yet been added by the author.
5
cards
Alert to restrict report
No deck description has yet been added by the author.
4
cards
Financial Statements Using another country’s framework
No deck description has yet been added by the author.
6
cards
Reporting on Summary Financial Statements
No deck description has yet been added by the author.
4
cards
Interim Financial Statements
No deck description has yet been added by the author.
6
cards
Reports on Application of Requirements of Framework
No deck description has yet been added by the author.
8
cards
F/S with Special Purpose Frameworks
No deck description has yet been added by the author.
6
cards
Audits of Single F/S and specific elements, accounts, or items
No deck description has yet been added by the author.
5
cards
Reporting on compliance with requirement in a F/S audit
No deck description has yet been added by the author.
4
cards
Service Organizations – User Auditors
No deck description has yet been added by the author.
10
cards
Government Auditing Standards
No deck description has yet been added by the author.
6
cards
Compliance Audits
No deck description has yet been added by the author.
7
cards
SSARSs—General Principles
No deck description has yet been added by the author.
7
cards
SSARSs—Preparation of Financial Statements
No deck description has yet been added by the author.
5
cards
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