Chủ đề PCAOB audit deficiencies

Chủ đề: PCAOB audit deficiencies

Có 44 bài viết

Kiểm toán nhà nước tieng anh gọi là gì năm 2024

Kiểm toán nhà nước tieng anh gọi là gì năm 2024

là ai Hỏi Đáp Là gì Xây Đựng Nhà State Audit

How to write analytical review audit năm 2024

How to write analytical review audit năm 2024

đánh giá Review Audit analytical procedures Analytical review examples Audit analysis Example Audit procedures

What are some examples of internal controls?

What are some examples of internal controls?

Types of controls Internal control examples Internal control system Internal control form Internal control procedures Internal control deficiencies

When the acceptable materiality level is lower the audit risk is increased?

When the acceptable materiality level is lower the audit risk is increased?

Audit risk Performance materiality Materiality in audit Significant risk Misstatements in audit

Which of the following is not one of the audit committees responsibilities?

Which of the following is not one of the audit committees responsibilities?

Audit committee

What are the three types of modified opinion?

What are the three types of modified opinion?

Unqualified opinion Modified opinion meaning Modified opinion example Modified opinion types Modified audit opinion Unqualified audit report

What are the factors to be considered while developing an overall audit plan?

What are the factors to be considered while developing an overall audit plan?

Audit plan template Audit process

How is the acceptable level of detection risk determined when planning the audit?

How is the acceptable level of detection risk determined when planning the audit?

Inherent risk Control risk Detection risk Audit risk Audit risk model

Which type of evidence is considered as the best evidence for tangible assets?

Which type of evidence is considered as the best evidence for tangible assets?

Audit procedures

What does the audit assertion of completeness imply?

What does the audit assertion of completeness imply?

Assertion in Audit Audit procedures 7 audit procedures Completeness assertion example

What are the factors to be considered by the auditor in case of CAAT?

What are the factors to be considered by the auditor in case of CAAT?

Audit tools examples Test data method CAAT tools

Do PCAOB standards apply to private companies?

Do PCAOB standards apply to private companies?

AICPA vs PCAOB Audit Standard Board AICPA Auditing Standards

What should external auditors consider when evaluating the work of internal auditors?

What should external auditors consider when evaluating the work of internal auditors?

Professional skepticism Internal audit purpose

Which of the following is a step in an auditors decision to rely on internal controls

Which of the following is a step in an auditors decision to rely on internal controls

Control attributes audit

What is the basic primary role and responsibility of an independent external auditor?

What is the basic primary role and responsibility of an independent external auditor?

Independent audit Professional skepticism Internal auditor

In an audit of an issuer the auditor must provide an opinion on which of the following

In an audit of an issuer the auditor must provide an opinion on which of the following

Responsibility of auditor Financial audit Audit report

What should an auditor do if sufficient appropriate evidence is not obtained?

What should an auditor do if sufficient appropriate evidence is not obtained?

Audit assertion 7 audit procedures

An example of a sales-related factor that would decrease inherent risk would be

An example of a sales-related factor that would decrease inherent risk would be

Inherent risk Control risk Inherent risk examples Detection risk Audit risk

What is meant by inherent risk?

What is meant by inherent risk?

Inherent risk examples Assessing inherent risk Detection risk Audit risk Audit risk model

What is the most important element of the audit risk model?

What is the most important element of the audit risk model?

Audit risk model Audit risk assessment Materiality in auditing

What is the scope of an audit engagement?

What is the scope of an audit engagement?

Engagement scope example Audit engagement letter

Which form of audit evidence would the internal auditor consider to be the most reliable?

Which form of audit evidence would the internal auditor consider to be the most reliable?

ISA 500 Audit assertion Analytical procedures

What is audit procedure for inventory?

What is audit procedure for inventory?

Assertion for inventory Audit assertion Analytical procedures Observation inventory Substantive procedures

Key audit matters may be included in a nonpublic company audit report with a(n)

Key audit matters may be included in a nonpublic company audit report with a(n)

Key audit matters

What must auditors of public companies report to those charged with governance?

What must auditors of public companies report to those charged with governance?

Professional skepticism ACCA technical articles ISA 260 Audit report

What factors should be considered when determining the sampling method auditing?

What factors should be considered when determining the sampling method auditing?

Cryto Eth Audit sampling

Compliance internal controls include which of the following

Compliance internal controls include which of the following

Internal control Internal control system Control environment Audit control Internal control examples

The order of presentation of sections in a public company financial statement audit report is:

The order of presentation of sections in a public company financial statement audit report is:

Adverse opinion Audit report Example Responsibility of auditor

How do you test subsequent events in auditing?

How do you test subsequent events in auditing?

Subsequent events audit Subsequent review audit Subsequent review meaning Subsequent events policy Subsequent events examples

A covered member may have only an immaterial direct financial interest in an audit client.

A covered member may have only an immaterial direct financial interest in an audit client.

Covered person audit

Which of the following is considered appropriate when auditors use external confirmations?

Which of the following is considered appropriate when auditors use external confirmations?

Audit confirmations External confirmation example Audit Confirmation DBS SSA 505

Which of the following is the purpose of an internal audit?

Which of the following is the purpose of an internal audit?

Internal auditors Internal audit Procedure External auditors

Does the Auditor have a responsibility to assess all business risks?

Does the Auditor have a responsibility to assess all business risks?

Audit risk model Material misstatement Audit risk assessment ISA 330

What is a social audit in business?

What is a social audit in business?

Social audit Social audit Examples Social audit standards Social audit PDF Social audit process

In auditing accounts payable, an auditors procedures

In auditing accounts payable, an auditors procedures

Assertion revenue Substantive procedures Accounts receivable assertions Audit assertion

The objective of dual-purpose tests is to

The objective of dual-purpose tests is to

What are dual Dual testing Audit dual-purpose testing examples Substantive test

Why do auditors need to perform subsequent event review?

Why do auditors need to perform subsequent event review?

Review Subsequent events audit Subsequent event FRS SFRS 10

What are the circumstances under which confirmation of accounts receivable is not required?

What are the circumstances under which confirmation of accounts receivable is not required?

Audit confirmation letter Positive confirmation Completeness in accounting

What factors should an auditor consider when trying to determine whether a risk is a significant risk?

What factors should an auditor consider when trying to determine whether a risk is a significant risk?

Cryto Eth Inherent risk Inherent risk examples Audit planning Audit assertion Audit risk model Significant risk audit

What is a confirmation exception, and why is it important to investigate a confirmation exception?

What is a confirmation exception, and why is it important to investigate a confirmation exception?

Audit confirmation letter Audit procedures Auditing standards Positive confirmation Substantive analytical procedures Negative confirmation