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Decks in this class (17)
The Audit Framework
Relationships between principal o...,
Auditing definition 2,
Assurance services definition 3
15
cards
Planning and Risk Assessment (1)
Why understanding the client is i...,
1 an overview of audit and risks 2,
Risk assessment i understanding t...
9
cards
Planning & Risk Assessment (2)
1 four phases of an audit 1,
2 planning an audit why 2,
Audit strategy definition compone...
12
cards
Planning & Risk Assessment (3): Audit Documentation
Why is audit documentation import...,
What should an experienced audito...,
What types of files are used in a...
8
cards
Internal Controls (2)
What is the significance of inter...,
How do auditors identify relevant...,
What methods are used to test the...
15
cards
Internal Controls (3) & Internal Audit
1 capital expenditure 1,
Assertions pp e 7 with definitions 2,
Control examples capital expendit...
15
cards
Audit Evidence 1 (Sem 2)
1 management assertions revision 1,
Types of assertions 3 2,
Summary of assertions 3
13
cards
Audit Evidence 2 (Sem 2)
What is audit sampling 1,
Statistical sampling 2,
What is sampling risk 3
23
cards
Audit Completion
Completing the audit before final...,
Subsequent events its definition ...,
Subsequent events audit objective...
20
cards
Audit Opinion and Reporting
Auditor duty to report statutory ...,
Auditor duty to report statutory ...,
Auditor duty to report management...
25
cards
Fraud and Behaviours
Defining financial statement frau...,
Defining financial statement frau...,
Defining financial statement frau...
15
cards
Professional Ethics - Auditor Independence and embedded conflicts
The importance of auditor indepen...,
The importance of auditor indepen...,
The importance of auditor indepen...
11
cards
Professional Ethics - Codes of ethics, compliance and identifying, evaluating and addressing threats
Codes of ethics and the conceptua...,
Codes of ethics and the conceptua...,
Codes of ethics and the conceptua...
21
cards
Regulatory Framework and Audit Quality
Overview of regulatory framework ...,
Overview of regulatory framework ...,
Overview of regulatory framework ...
23
cards
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Y2 - Auditing
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