Suitable for all universities !!!
Lectures include 59 questions, the volume of 1-2 pages. Made textbooks 2009-2010.
Crib is made of lecture notes, double-sided, measuring 4.5 x 7.5 cm (easily fits into the palm).
TABLE OF CONTENTS
1. The role of audits to ensure the reliability of financial statements
2. Communication Financial Reporting Standards and Auditing Standards
3. The activities of the International Federation of Accountants. The overall structure of ISA
4. The content and purpose of the main sections of the UIA
5. Characteristics of the main differences between IAS and Russian statutory audit
6. Comparison of MCA with Russian Auditing Standards (PSAD) in the presence and conformity
7. Organization and methodology of conducting audits. Characteristics of the Code of Ethics for Professional Accountants
8. The content of the Code of Ethics for Professional Accountants
9. Introductory aspects of the audit, anticipating ISA
10. Levels of confidence
11. Risks auditor
12. The basic principles of the UIA
13. Characteristics associated services
14. ISA 920 ISA 930
15. Objective and general principles governing an audit of financial statements
16. The initial stage of the audit engagements and conditions
17. The main aspects of the quality control of auditors
18. Documentation of audit
19. Identify misstatements of financial statements
20. Evaluation of misreporting
21. The need to consider the norms of legislation in the course of the audit
22. Introduction to the management of the subject test critical aspects of the audit
23. General issues audit planning
24. Preparation of auditor knowledge of the client's business
25. The definition of materiality in audit
26. Audit risk and its components
27. The internal control system
28. The internal control system (ICS) and accounting and its relationship with audit risk
29. systems and controls
30. Features of audit risk assessment in the medium of computer information systems
31. Assessment of audit risk and internal control system in subjects using serving organizations
32. Concept and types of audit evidence
33. Background preparation of financial statements
34. Preparation of audit evidence when considering individual articles reporting
35. Collection of evidence in the inventory
36. The use of external confirmations to improve the reliability of audit evidence
37. The value of the initial information in the audit and financial reporting
38. audit evidence obtained using analytical procedures
39. audit evidence obtained by means of a spot check
40. The volume displayed together for the tests of control
41. The role of the estimates during the audit
42. The effect of subsequent events on the results of the audit of financial statements
43. The effect of uncertainty in the results of the audit
44. Conducting tests with the work of other auditors and experts
45. Cooperation between auditors
46. \u200b\u200bUsing the results of the internal audit
47. The auditor's report, and the requirements for it
48. Modification of the audit report. Factors affecting the audit opinion
49. Use of a comparable value in the preparation of the auditor's report
50. The work of the auditor with other information
51. the auditor's report when working with special tasks
52. Features of the statement of the prospective (expected) Information
53. Structure PMAP
54. Some aspects of banking activity audit
55. IAPS 1004, "The relationship between bank supervisors and external auditors"
56. Some aspects of a computing environment. IAPS 1001
57. IAPS 1002 "online computer system"
58. PSAD "Features of audit of small enterprises"
59. IAPS 1005, "Features of audit of small enterprises"
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