icaew assurance

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

Decks in this class (16)

Chapter 1 - Concept of and need for assurance
What is an assurance engagement,
What are the five key elements of...,
What are the two types of assuran...
12  cards
Chapter 2 - Process of assurance: obtaining an engagement
Are accountants permitted to adve...,
Can accountants be invited to ten...,
What are four acceptance procedur...
16  cards
Chapter 3 - Process of assurance: planning the assignment
What does isa uk 300 planning an ...,
Define audit strategy,
Define audit plan
45  cards
Chapter 4 - Process of assurance: evidence and reporting
Define audit evidence,
Define tests of controls,
Define substantive procedures
24  cards
Chapter 5 - Introduction to internal control
Define internal control,
What are three reasons for intern...,
What are three limitations of int...
42  cards
Chapter 6 - Revenue system
What three risks might a company ...,
What are four control objectives ...,
What are eight controls that migh...
16  cards
Chapter 7 - Purchases system
What are two risks when consideri...,
What are three control objectives...,
What are nine controls regarding ...
12  cards
Chapter 8 - Employee costs
What are two risks relating to ca...,
What are three control objectives...,
What are ten controls relating to...
12  cards
Chapter 9 - Internal audit
Which functions could internal au...,
Is having an internal audit funct...,
Can internal audit be seen as an ...
10  cards
Chapter 10 - Documentation
What does audit documentation pro...,
Define audit documentation workin...,
Give six reasons why assurance pr...
12  cards
Chapter 11 - Evidence and sampling
What does isa 500 state about evi...,
What are eight procedures that as...,
Give some details about inspectio...
45  cards
Chapter 12 - Written representations
Define management,
Are written representations requi...,
What elements does isa 580 requir...
6  cards
Chapter 13 - Substantive procedures – key financial statement figures
What are the major risks of the t...,
What are eight sources of informa...,
What are the major risks of the i...
18  cards
Chapter 14 - Codes of professional ethics
Is there a legal requirement to h...,
Give reasons why the accounting p...,
Icaew qualified auditors acting i...
21  cards
Chapter 15 - Integrity, objectivity and independence
0  cards
Chapter 16 - Confidentiality
0  cards

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icaew assurance

  • Class purpose General learning

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