1561414
Description
Mind Map by money4avissacard, updated more than 1 year ago
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Created by money4avissacard
over 9 years ago
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ACCG340
- PLANNING
- Audit evidence
- Internal controls
- performance review
- authorisation
- segregation
- physical controls
- performance review
- Assertions
- Income statement
- occurrence
- classification
- completeness
- accuracy
- cut-off
- occurrence
- Balance sheet
- Existence
- rights & obligations
- val. & allocation
- completeness
- Existence
- Income statement
- Internal controls
- Materiality
- < 5: not material
- 5-10: matter of judgement
- > 10: material
- < 5: not material
- Audit procedure
- TOC
- Substantive procedure
- test of detail
- substantive analytical
- test of detail
- TOC
- Audit evidence
- AUDITING
- Assurance
- limited
- reasonable
- limited
- Requirements
- Management (ASA 200)
- Ethical (ASA 102)
- Management (ASA 200)
- Assurance
- CORPORATE GOVERNANCE
- audit committees
- IAF
- assurance services
- consulting services
- assurance services
- IAF
- 7 Principles
- audit committees
- IT
- Internal controls
- General
- Application
- Input
- Process
- Output
- Input
- General
- Substantive testing
- utility programs
- CAAT
- GAS
- SAS
- Special purpose programs
- utility programs
- Internal controls
- LEGAL LIABILITY
- Liability
- Third parties
- Esanda Case
- privity letters
- laws
- ASIC Act
- ACL
- ASIC Act
- Esanda Case
- Contributory negligence
- AWA Case
- AWA Case
- Client
- Pacific Acceptance Case
- Pacific Acceptance Case
- Third parties
- Tort of negligence
- duty owed
- breach of duty
- loss/damage
- casual relationship
- duty owed
- Liability
- SUBSEQUENT EVENTS
- Adjusting
- Non-adjusting
- Audit reporting
- qualified
- adverse opinion
- disclaimer of opinion
- qualified
- Adjusting
- ETHICS
- APES 110: code of ethics
- conceptual framework
- auditor independence
- mind
- appearance
- Corporations Act
- mind
- APES 110: code of ethics
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