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A reasonably detailed study of a document or record to determine specific facts about it.
A less detailed examination of a document or record to determine whether there is something unusual warrenting further investigation
An examination of written information to determine facts perinent to the audit
A calculation done by the auditor independent of the client
A calculation done to determine whether a client's calculation is correct
Addition of a column of numbers to determine whether the total is the same as the clients
An instruction normally associated with documentation or reperformance. The instruction should state what the auditor is tracing & where it is being traced from & to
A comparison of information in two different locations. The instruction should state which information is being compared in as much detail as practical.
A determinatition of assets on hand at a given time. The term should be associated only with the type of evidence defined as physical examination
The act of observation should be associated with the type of evidence defined as observation
The act of inquiry should be associated with the type of evidence defined as inquiry
The use of documents to verify recorded transactions or amounts
An agreement between the CPA firm & the client as to the terms of the engagement for the conduct of the audit & related services
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