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

Decks in this class (12)

AUD
What does tid stand for in the ga...,
What does pie stand for in the st...,
What does gcdo stand for in the s...
104  cards
REG
In a fraud case the cpa is genera...,
Consideration must be 2,
A cpa can charge a contingent fee...
260  cards
BEC
How often does an internal audit ...,
What are the primary themes assoc...,
The 7 primary themes of the perfo...
182  cards
FAR
If there is commercial substance ...,
How does retail inventory method ...,
Can consolidated financial statem...
207  cards
Audit Reports
What should be included for the a...,
What is management responsible fo...,
What is management responsible fo...
27  cards
Audit Sampling
What is audit sampling 1,
What are the characteristics of s...,
What are the characteristics of n...
36  cards
Engagement Planning
What is the primary duty of an au...,
What is the auditor s responsibil...,
When should an auditor be hired i...
53  cards
Evidence and Risk
What is the majority of an audito...,
Of what does audit evidence consi...,
What is the relationship between ...
52  cards
Information Technology
When is an audit of it not requir...,
When can an audit of it be perfor...,
What is the role of a database ad...
26  cards
Internal Control
If internal control is poor and a...,
If internal control is poor what ...,
What does internal control provid...
43  cards
International Auditing
Who created the international aud...,
For whom were iaasb international...,
What financial approach is used u...
8  cards
Professional Responsibilities
What engagements are covered by t...,
What must an accountant have unde...,
What are threats and safeguards t...
27  cards

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CPA

  • Class purpose General learning

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