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11 Cards in this Set
- Front
- Back
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7 Categories of Management Assertions
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3C's
2A's R&O O/E |
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3C
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Classification
Cutoff Completeness |
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2A's
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Accuracy
Authorization |
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R&O
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Rights and Obligations
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O/E
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Occurrence
Existence |
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4 Major Concepts of Audit Evidence
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NSAE
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NSAE
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Nature
Sufficiency Appropriate Evaluate |
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9 Types of Audit Evidence
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3 I's
2 R's SCAO |
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3I's (audit evidence)
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Inspection of records and documents
Inquiry Inspection of Tangible Assets |
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2R's (audit evidence)
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Recalculation
Reperformance |
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SCAO
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Scanning
Confirmation Analytical Procedures Observation |
