Kopieren und bearbeiten

ACCG340

Beschreibung

Mindmap am ACCG340, erstellt von money4avissacard am 31/10/2014.
money4avissacard
Mindmap von money4avissacard, aktualisiert more than 1 year ago
money4avissacard
Erstellt von money4avissacard vor mehr als 11 Jahre
277
0
0

Zusammenfassung der Ressource

ACCG340
  1. PLANNING
    1. Audit evidence
      1. Internal controls
        1. performance review
          1. authorisation
            1. segregation
              1. physical controls
              2. Assertions
                1. Income statement
                  1. occurrence
                    1. classification
                      1. completeness
                        1. accuracy
                          1. cut-off
                          2. Balance sheet
                            1. Existence
                              1. rights & obligations
                                1. val. & allocation
                                  1. completeness
                              2. Materiality
                                1. < 5: not material
                                  1. 5-10: matter of judgement
                                    1. > 10: material
                                    2. Audit procedure
                                      1. TOC
                                        1. Substantive procedure
                                          1. test of detail
                                            1. substantive analytical
                                        2. AUDITING
                                          1. Assurance
                                            1. limited
                                              1. reasonable
                                              2. Requirements
                                                1. Management (ASA 200)
                                                  1. Ethical (ASA 102)
                                                2. CORPORATE GOVERNANCE
                                                  1. audit committees
                                                    1. IAF
                                                      1. assurance services
                                                        1. consulting services
                                                      2. 7 Principles
                                                      3. IT
                                                        1. Internal controls
                                                          1. General
                                                            1. Application
                                                              1. Input
                                                                1. Process
                                                                  1. Output
                                                                2. Substantive testing
                                                                  1. utility programs
                                                                    1. CAAT
                                                                      1. GAS
                                                                        1. SAS
                                                                          1. Special purpose programs
                                                                        2. LEGAL LIABILITY
                                                                          1. Liability
                                                                            1. Third parties
                                                                              1. Esanda Case
                                                                                1. privity letters
                                                                                  1. laws
                                                                                    1. ASIC Act
                                                                                      1. ACL
                                                                                    2. Contributory negligence
                                                                                      1. AWA Case
                                                                                      2. Client
                                                                                        1. Pacific Acceptance Case
                                                                                      3. Tort of negligence
                                                                                        1. duty owed
                                                                                          1. breach of duty
                                                                                            1. loss/damage
                                                                                              1. casual relationship
                                                                                            2. SUBSEQUENT EVENTS
                                                                                              1. Adjusting
                                                                                                1. Non-adjusting
                                                                                                  1. Audit reporting
                                                                                                    1. qualified
                                                                                                      1. adverse opinion
                                                                                                        1. disclaimer of opinion
                                                                                                      2. ETHICS
                                                                                                        1. APES 110: code of ethics
                                                                                                          1. conceptual framework
                                                                                                            1. auditor independence
                                                                                                              1. mind
                                                                                                                1. appearance
                                                                                                                  1. Corporations Act
                                                                                                                Zusammenfassung anzeigen Zusammenfassung ausblenden

                                                                                                                Möchten Sie kostenlos Ihre eigenen Mindmaps mit GoConqr erstellen? Mehr erfahren.

                                                                                                                ähnlicher Inhalt

                                                                                                                Bibliothek durchsuchen