ACC00715 Professional Auditing Study Guide :Reorder The Items On The Right To Match The Items On The Left:

What reading is required to expand on, and explore, the content referred to in this Overview?

Reorder The Items On The Right To Match The Items On The Left:

1. a) Assurance Engagement (FW 10–11)
2. b) Assurance Practitioner (FW 29–33)
3. c) Reasonable assurance(FW 14–16)
4. d) Professional judgement (FW 56–60)
5. a) Text Section 1.1 (Auditing and Assurance defined)
6. b) Text Section 1.5.2 (Auditor responsibility)
7. c) Text Sections 1.1 to 1.3 (Different levels of assurance)
8. d) Text Section 1.3.1 (Reasonable assurance)

Reorder The Items On The Right To Match The Items On The Left:

1. a) ASX
2. b) ASIC
3. c) AUASB
4. d) APESB
5. e) FRC
6. a) Issues professional and ethical standards on behalf of the professional accounting bodies (CPA, ICAA, IPA).
7. b) Conducts much of the work required by the Corporations Act in regulating Australia’s corporate, markets and financial services sectors.
8. c) Publishes guidelines and recommendations for good corporate governance.
9. d) Oversees the process used for setting Australian accounting and auditing standards.
10. e) Issues the auditing standards (ASAs, ASREs, ASAEs, ASRSs).

Reorder The Items On The Right To Match The Items On The Left:

1. a) Intimidation threat
2. b) Self-interest threat
3. c) Familiarity threat
4. a) A long association with senior client management.
5. b) An audit firm having a high proportion of total fees from a client.
6. c) A client pressures for use of an inappropriate accounting method.

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