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Victoria Chau
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Decks in this class (14)
The Code of Professional Conduct
Advocacy threat definition and ex...,
Self review threat definition and...,
Adverse interest threat definitio...
9
cards
Module 1: Professional Responsibilities - Key Terms
What is a considered a close rela...,
What is a covered member,
What is having a direct financial...
31
cards
Rule 101 & 102 Independence and Objectivity & Independence
How can independence be impaired ...,
How can independence be impaired ...,
How should materiality regarding ...
36
cards
INDEPENDENCE: Public Company Accounting Oversight Board (PCAOB) and Rule 201, 202, 203
When did the pcaob adopt the aicp...,
Explain independence of a registe...,
Explain independence of a registe...
19
cards
Rule 501, 502, 503, 505
What is rule 501,
What is interpretation 501 1,
What is the policy regarding reco...
16
cards
Consulting Services
When was the new series of pronou...,
What did the new series of pronou...,
What are consulting services
19
cards
Sarbanes-Oxley Act of 2002 & PCAOB
What document authorizes the publ...,
How many members are in the pcaob...,
What is the pcaob s main function
55
cards
Module 2: Engagement Planning - Key Terms
What is an accounting estimate,
What are analytical procedures,
What are assertions
38
cards
Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks
What statements pertain to engage...,
Who is responsible for the fair p...,
Transaction classes occurrence
102
cards
Module 3: Internal Control and Control Risk - Key Terms
What are assertions,
What is control risk,
What is a deficiency in internal ...
27
cards
Internal Control and Assessing Control Risk - General Information
What standards govern internal co...,
What does sass au c 315 describe,
What does sass au c 330 describe
57
cards
PCAOB Standard 5 and SASI T 501
What is the general objective of ic,
What happens if there is an exist...,
What is a control objective
44
cards
Module 3: Accounting Cycles
What is a test of completeness,
What is a test of existence,
How is an accounting system viewed
18
cards
Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation KEYTERMS
Accounting estimate,
How is an accounting estimate mea...,
Analytical procedures
34
cards
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Audit - Wiley
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