← Browse all categories

Audit, Assurance & Ethics

7 learning paths · 8 concepts

Learning path Audit Evidence Browse this learning path 2 cards Open path → Learning path Assurance Fundamentals Browse this learning path 1 cards Open path → Learning path Audit Planning Browse this learning path 1 cards Open path → Learning path Audit Risk and Materiality Browse this learning path 1 cards Open path → Learning path Internal Control in External Audit Browse this learning path 1 cards Open path → Learning path Audit Sampling Browse this learning path 1 cards Open path → Learning path Professional Ethics and Independence Browse this learning path 1 cards Open path →

Popular concepts in Audit, Assurance & Ethics

Concept card Audit Sampling Testing less than 100% of a population to draw a conclusion. Study card → Concept card Materiality in Auditing A matter is material if it could influence users' decisions. Study card → Concept card Ethical Threats and Safeguards Identify threats to objectivity and apply safeguards. Study card → Concept card Substantive Procedure Direct testing to detect material misstatements. Study card → Concept card Test of Controls Testing whether internal controls operated effectively. Study card → Concept card Assurance Engagement A professional conclusion that increases confidence for intended users. Study card → Concept card Audit Risk Model Audit risk comes from inherent risk, control risk and detection risk. Study card → Concept card External Confirmation Evidence obtained directly from an independent third party. Study card →