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Textbook Notes for Helena Keirstead

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WLUBU477Helena KeirsteadWinter

BU477 Chapter Notes - Chapter 1: Financial Audit, Financial Statement, Tax Avoidance

OC4869465 Page
29 Jan 2017
8
Chapter 1: the demand for audit and other assurance services. Takes auditor"s professional judgement and rules and procedures. Auditing: accumulation a
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WLUBU477Helena KeirsteadWinter

BU477 Chapter Notes - Chapter 7: Audit Risk, Audit Evidence, Specific Performance

OC4869466 Page
5 Feb 2017
7
Cas 320: omissions, misstatements that are considered material are when they have a considerable amount of influence on economic decisions. Judgements
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WLUBU477Helena KeirsteadWinter

BU477 Chapter Notes - Chapter 1-6: Canada Revenue Agency, Drg Class 01, Audit Evidence

OC237435421 Page
1 Feb 2018
0
Who can perform an audit: competent & independent person. Independent in appearance how others perceive us: must be a cpa to sign off on an audit. Why
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WLUBU477Helena KeirsteadWinter

BU477 Chapter Notes - Chapter 6: Substance Abuse, Deferral, Gross Margin

OC4869467 Page
24 Jan 2017
2
Chapter 6: client acceptance and planning the audit: Three reasons why auditors need to audit planning: Enable the auditor to obtain sufficient audit e
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WLUBU477Helena KeirsteadWinter

BU477 Chapter Notes - Chapter 3: Financial Statement, Engagement Letter, Embezzlement

OC4869463 Page
10 Jan 2017
4
Growth in lawsuits and sizes of awards: growing awareness of responsibilities of pa by users of financial statements. When an auditor makes a mistake i
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WLUBU477Helena KeirsteadWinter

BU477 Chapter Notes - Chapter 2: Sole Proprietorship, Public Company Accounting Oversight Board, Risk Management

OC4869465 Page
10 Jan 2017
3
Big four international: they have offices throughout canada and the world: deloitte, pwc, kpmg, ey. National: have offices in the major cities and perf
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WLUBU477Helena KeirsteadWinter

BU477 Chapter Notes - Chapter 9: Audit Evidence, Internal Control, Test Data

OC4869467 Page
26 Feb 2017
3
Identifying risks helps auditor determine appropriate types and amount of evidence needed to satisfy the judgement of stated f/s. Look for potential ri
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WLUBU477Helena KeirsteadWinter

BU477 Chapter Notes - Chapter 4: Confirmation Bias, Ethical Decision, Financial Statement

OC4869465 Page
16 Jan 2017
4
Application of relevant knowledge and experience within context of providing auditing and accounting opinions. Professional judgement: analytical and s
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