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1561414
ACCG340
Description
Mind Map on ACCG340, created by money4avissacard on 31/10/2014.
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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Resource summary
ACCG340
PLANNING
Audit evidence
Internal controls
performance review
authorisation
segregation
physical controls
Assertions
Income statement
occurrence
classification
completeness
accuracy
cut-off
Balance sheet
Existence
rights & obligations
val. & allocation
completeness
Materiality
< 5: not material
5-10: matter of judgement
> 10: material
Audit procedure
TOC
Substantive procedure
test of detail
substantive analytical
AUDITING
Assurance
limited
reasonable
Requirements
Management (ASA 200)
Ethical (ASA 102)
CORPORATE GOVERNANCE
audit committees
IAF
assurance services
consulting services
7 Principles
IT
Internal controls
General
Application
Input
Process
Output
Substantive testing
utility programs
CAAT
GAS
SAS
Special purpose programs
LEGAL LIABILITY
Liability
Third parties
Esanda Case
privity letters
laws
ASIC Act
ACL
Contributory negligence
AWA Case
Client
Pacific Acceptance Case
Tort of negligence
duty owed
breach of duty
loss/damage
casual relationship
SUBSEQUENT EVENTS
Adjusting
Non-adjusting
Audit reporting
qualified
adverse opinion
disclaimer of opinion
ETHICS
APES 110: code of ethics
conceptual framework
auditor independence
mind
appearance
Corporations Act
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