Auditing and Assurance Services (16th Edition)

Chapter 6

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The responsibilities of the management and auditor... more

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The attitude that includes an inquisitive mind and... more

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The cycle approach refers to the division of the ... more

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Management assertions are the representations of ... more

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The main objective of an independent auditor is to... more

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Mistakes made unintentionally cause errors while ... more

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The misappropriation of assets refers to a ... more

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Industry conditions, operating characteristics and... more

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Obtaining sufficient and appropriate ... more

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The auditor's responsibility with the client ... more

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The six characteristics of professional skepticism... more

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Identifying the issue Gathering facts and ... more

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Some of the common judgement traps are: ... more

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Sales - Sales and collectionAccount payable - ... more

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Specific accounts like sales, sales return, ... more

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Categorization of transactions and eventsAccount ... more

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The general audit objective gives a framework for ... more

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If an acquisition is recorded on the wrong date, ... more

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Whether the amounts included in the financial ... more

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When general audit objectives are applied to any ... more

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Existence ; The implicit or explicit assertions ... more

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Classification and understandability ; The ... more

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The four phases of audit are: Plan and ... more

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Existence is an assertion of management that the ... more

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