This class was created by Brainscape user Katie King. Visit their profile to learn more about the creator.
By:
Katie King
- decks
- flashcards
- learners
Decks in this class (11)
Inventories
Costs of inventory 1,
Cost flows of inventory 2,
Measure of inventory 3
5
cards
Property, Plant and Equipment
Ppe defintion 1,
Residual value 2,
Salvage value 3
17
cards
Impairment of Assets
Cash generating unit 1,
Recoverable amount 2,
4 step process for impairment of ...
6
cards
Revenue from Contracts with Customers
Ifrs 15 revenue recognition crite...,
Aspe 3400 revenue recognition cri...,
Ifrs 5 step process to recognize ...
8
cards
Fundamental concepts (Audit)
Statutory audit 1,
Voluntary audit 2,
Information gap between company a...
9
cards
Client Acceptance
Client acceptance 1,
Considerations when deciding to a...,
Factors to consider to assess int...
7
cards
Materiality
Concept of materiality 1,
Step 1 identify users 2,
Step 2 identify user objectives 3
11
cards
Risk
Audit risk 1,
Audit risk model 2,
Relationship between ir cr and dr 3
7
cards
Fraud Risk
2 types of fraud 1,
Conditions that create environmen...,
Fraud triangle 3
9
cards
Going Concern
Going concern 1,
Assessment of going concern 2,
Auditor responsibility on going c...
5
cards
Approach
Types of approaches 1,
Substantive procedures 2,
Test of controls 3
6
cards
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Core 1- Week 1
- Class purpose General learning
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