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c291c9ad__Science_Flashcards___Cram_com__carbon_dioxide_to_form_sugars_ | A gas has a volume of 0.25 liter at a pressure of 1 atmosphere. If the volume increases to 0.50 liter, and the temperature remains constant, the new pressure will be | 0.5 atmosphere. As you decrease the volume, the pressure will increase proportionally, and if you increase the volume, then the pressure will decrease. | [] | ASVAB General Science Flashcards - Cram.com | Water & Cardon Dioxide. In photosynthesis, water is split, oxygen is given off as a waste product, and hydrogen is combined with carbon dioxide to form sugars. | http://www.cram.com/flashcards/asvab-general-science-779167 | 16/1438042988312.76_20150728002308-00074-ip-10-236-191-2_388641118_0.json |
c291c9ad__Science_Flashcards___Cram_com__carbon_dioxide_to_form_sugars_ | What are the total number of hydrogen atoms represented in the following formula: C6H10(OH)6? | 16. The subscript applies to each of the atoms within the parentheses. | [] | ASVAB General Science Flashcards - Cram.com | Water & Cardon Dioxide. In photosynthesis, water is split, oxygen is given off as a waste product, and hydrogen is combined with carbon dioxide to form sugars. | http://www.cram.com/flashcards/asvab-general-science-779167 | 16/1438042988312.76_20150728002308-00074-ip-10-236-191-2_388641118_0.json |
c291c9ad__Science_Flashcards___Cram_com__carbon_dioxide_to_form_sugars_ | If red flowers were crossed with white flowers and all the resulting flowers were pink, what percentage of a cross between two pinks would be pink? | 50%. In this case of incomplete dominance, each pink flower has one gene for red and one for white. When they combine randomly, one-fourth will be white, one-fourth red, and half pink. | [] | ASVAB General Science Flashcards - Cram.com | Water & Cardon Dioxide. In photosynthesis, water is split, oxygen is given off as a waste product, and hydrogen is combined with carbon dioxide to form sugars. | http://www.cram.com/flashcards/asvab-general-science-779167 | 16/1438042988312.76_20150728002308-00074-ip-10-236-191-2_388641118_0.json |
c291c9ad__Science_Flashcards___Cram_com__carbon_dioxide_to_form_sugars_ | Vaccines work well because they prepare one's | memory cells. Memory cells help us mount quicker responses to antigens we have previously encountered. | [] | ASVAB General Science Flashcards - Cram.com | Water & Cardon Dioxide. In photosynthesis, water is split, oxygen is given off as a waste product, and hydrogen is combined with carbon dioxide to form sugars. | http://www.cram.com/flashcards/asvab-general-science-779167 | 16/1438042988312.76_20150728002308-00074-ip-10-236-191-2_388641118_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] high-ceiling loop diuretics MOA | work in the ascending loop of Henle blocks reabsorption of sodium and chloride and to prevent reabsorption of water causes extensive diuresis even with severe renal impairment | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] high-ceiling loop diuretics uses | used when there is an emergent need for rapid mobilizations of fluid pulmonary edema caused by heart failure conditions not responsive to other diuretics, such as edema caused by liver, cardiac, or kidney disease, or hypertension used to treat hypercalcemia related to kidney stone formation | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] high-ceiling loop diuretic adverse | dehydration, hypernatremia, hypochloremia hypotension ototoxicity hypokalemia hyperglycemia, hyperuricemia, decrease in calcium and magnesium levels | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] high-ceiling loop diuretic contraindications | pregnancy diabetes or gout | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] high-ceiling loop diuretics interactions | digoxin (Lanoxin) toxicity can occur in the presence of hypokalemia concurrent use of antihypertensives can have additive hypotensive effect lithium carbonate serum levels can increase which may lead to toxicity if hyponatremia occurs due to the loop diuretic NSAIDS increase blood flow to kidney which reduces diuretic ... | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] high-ceiling loop diuretic considerations | avoid adminstering late in the day to prevent nocturia normal dosing time is 0800 and 1400 administer furosemide orally, IV bolus dose, or continuous IV infusion Infuse IV doses at 20mg/min or slower to avoid abrupt hypotension and hypovolemia monitor potassium, eat foods high in potassium monitor magnesium levels, blo... | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] high-ceiling loop diuretic effectiveness | decrease in pulmonary or peripheral edema weight loss decrease in BP increase in urine output | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] thiazide diuretics | Proto: hydrochlorothiazide others: chlorothiazide (Diuril) methyclothiazide (Enduron) thiazide-type diuretics: indapamide (Lozide, Lozil) chlorthalidone (Hygroton) metolazone (Zaroxolyn) | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] thiazide diuretic MOA | work in the early distal convuluted tubule blocks reabsorption of sodium and chloride, and prevents the reabsorption of water at this site promotes diuresis when renal function is not impaired | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] thiazide diuretic use | often medication of first choice for essential hypertension edema of mild-to-moderate heart failure and liver and kidney disease often used in combination with antihypertensive agents for blood pressure control | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] thiazide diuretic adverse | dehydration hypokalemia (< 3.5 mEq/l) hyperglycemia | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] thiazide diuretic contraindications | pregnancy, lactation, breastfeeding | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] thiazide diuretics interactions | same as loop-diuretic meds cause no risk of hearing loss and can be combined with ototoxic drugs | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] thiazide diuretic considerations | monitor potassium levels take meds first thing in the morning if twice daily is prescribed- make sure to give last dose no later than 1400 to prevent nocturia diet high in potassium and plenty of fluids take with or after meals if GI upset occurs alternate-day dosing can decrease electrolyte imbalances | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] thiazide diuretic effectiveness | decrease in BP decrease in edema Increase in urine output | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] potassium-sparing diuretics | sprionolactone (Aldactone) other meds: triamterene (Dyrentium) amiloride (Midamor) | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] potassium-sparing diuretics MOA | block the action of aldosterone which results in potassium retention and the secretion of sodium and water | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] potassium-sparing diuretics uses | combined with other loop diuretics for potassium sparing effects administered for heart failure therapeutic effects may take 12-8 hours | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] postassium-sparing diuretic adverse | hyperkalemia (>5.0 mEq/l)- discontinue meds restrict potassium, administer insulin injections to drive potassium back into the cell should not be administered with spirolactone caution with angiotensin-converting enzyme, angiotensin receptor blockers, and direct renin inhibtors because they may cause elevated potassium... | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] potassium-sparing diuretics contraindications | hyperkalemia severe kidney failure and anuria | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] potassium-sparing diuretics interactions | concurrent use of ACE inhibitors increases risk of hyperkalemia concurrent use of potassium supplements increase the risk of hyperkalemia | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] potassium-sparing diuretic considerations | avoid salt substitutes that contain potassium monitor BP and weight triameterine may turn urine a bluish color monitor potassium levels | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] potassium-sparing diuretic effectiveness | weight loss, maintenance of normal potassium levels, decrease in blood pressure and edema | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] osmotic diuretics | mannitol (Osmitrol) | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] osmotic diuretics MOA | reduce intracranial pressure and intraocular pressure by raising serum osmolarity and drawing fluid back into the vascular and extravascular space | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] osmotic diuretics uses | prevent kidney failure in specific situations such as hypovolemic shock and severe hypotension, because mannitol is not reabsorbed and remains in the nephron, drawing off water, thus preserving urine flow and preventing kidney failure decreases intracranial pressure caused by cerebral edema by drawing off fluid form th... | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] osmotic diuretic adverse | heart failure, pulmonary edema, kidney failure, fluid and electrolyte imbalances | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] osmotic diuretic contraindications | heart failure | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] osmotic diuretic interactions | lithium excretion through the kidneys is increased (monitor lithium levels) | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] osmotic diuretic considerations | administer mannitol through continuous IV infusion monitor for signs of dehydration, acute kidney injury, and edema | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
7b215442__output__Flashcards___Cram_com__de__Bumex__torsemide__Demadex_ | [high-ceiling loop diuretics] osmotic diuretic effectiveness | urine output of at least 30 mL/hour serum creatinine between 0.6 to 1.2 mg/dL for men and 0.5-1.1 mg/dL for women BUN levels between 10-20 mg/dL decrease in intracranial pressure decrease in intraocular pressure | [] | ATI Cardiovascular system meds (meds affecting urinary output) Flashcards - Cram.com | proto: furosemide others: ethacrynic acid (Edecrin) bumetanide (Bumex) torsemide (Demadex) | http://www.cram.com/flashcards/ati-cardiovascular-system-meds-meds-affecting-urinary-output-3549769 | 16/1438042988312.76_20150728002308-00178-ip-10-236-191-2_374384731_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who creates the financial statements of an enterprise? | the management, not the independent auditor | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are the responsibilities of company's management? | financial statements and internal control | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are the responsibilities of the auditor? | expression of opinion | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the expression of an opinion by the independent auditor is known as the ______ | "audit function" | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the auditor's report gives ____ to the financial statements | credibility "attest function" | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] how many generally accepted auditing standards are there? | ten | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what two things must an auditor be? | independent and an expert | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what three things must an auditor be an expert in? | 1. accounting (knowledge of GAAP) 2. auditing (knowledge of GAAS) 3. industry (particular business) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is professional skepticism? | the auditor neither assumes management is dishonest nor assumes unquestioned honesty. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the AICPA defines "fair presentation" as: | the financial statements reflect the underlying transactions of the company in a manner that represents the financial statements within a range of acceptable limits | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] What are Statements on Auditing Standards (SASs)? | interpretations of GAAS | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who issues SASs? | the Auditing Standards Board of the AICPA | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] where are the SASs outlined? | section AU of the AICPA Professional Standards | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who do SASs apply to? | all audits of nonissuers and to the auditors of issuers to the extent not superseded by PCAOB auditing standards | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] Audits of government organizations, programs, activities and of entities that receive gov funds should be conducted in accordance with ____ | generally accepted government auditing standards | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does PCAOB stand for? | public company accounting oversight board | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who are issuers? | entities subject to the rules of the SEC (primarily public companies) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who comprises the PCAOB? | five full time, financially literate members -only 2 CPAs -chair can be CPA if haven't practiced for 5 yrs -cant receive payments from public acc firm (unless fixed continuing payments) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] public accounting firms must _________ in order to audit a public company. | register with the PCAOB | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] public accounting firms registered with the PCAOB are subject to: | board inspection, disciplinary proceedings, sanctions | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] THe PCOB has issued several of its own _______, which replace ASB standards for audits of issuers. | Auditing Standards (AS) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does IAASB stand for? | International Auditing and Assurance Standards Board | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] IAASB is a ______ board of ______ | standard setting board of the International Federation of Accountants (IFAC) | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who establishes international standards on auditing? | IIASB | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] _____ is a worldwide organization that establishes and promotes adherence to high-quality professional standards and works toward the international convergence of such standards. | IFAC | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] Can ISAs issued by the IAASB oberride the local laws and regulations or national standards that govern the audits of historical financial statements in particular countries? | no | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does SSAE stand for? | Standards for Attestation Engagements | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who issues SSAEs? | AICPA | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does SSARS stand for? | Statements on Standards for Accounting and Review Services | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what was the accounting and review services committee established for? | by the AICPA to establish standards for privately held companies not seeking audited statements | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who issues SSARS? | the accounting and review services committee of the AICPA | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] the _________ provides members with guidelines for behavior in the conduct of their professional affairs. | the AICPA code of professional conduct | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who does the code of professional conduct apply to? | all services performed in the practice of public accounting | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] where is the code of professional conduct outlined? | section ET of the AICPA professional standards | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] a ________ system consists of policies and procedures designed, implemented, and maintained to ensure that the firm complies with professional standards and appropriate legal and regulatory reqs, and that any reports issued are appropriate in the circumstances | quality control | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does SQCS stand for? | statements on quality control standards | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] who issues SQCSs and what are they for? | issued by the auditing standards board to provide guidance with respect to quality control | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] where are SQCSs outlined? | in section QC of the AICPA professional standards | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] where does the SEC publish their regulations? | in the Accounting Series Releases and Regulation S-K | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] Final standards adopted by the PCAOB do not become effective until __________ | they are approved by the SEC | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does IESBA stand for? | International Ethics Standards Board for Accountants | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] IESBA is a standards setting board of ______ | IFAC | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what does the IESBA do? | establish the IFAC Code of Ethics for accountants | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] Can an IFAC member body or firm issuing reports in accordance with International Auditing and Assurance apply less stringent ethics standards than those outlined in the IFAC Code of Ethics for Accountants? | no | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what is the GAAS hierarchy - the three levels of auditing guidance? | 1. AICPA SASs and PCAOB Auditing Standards 2. Interpretive Publications 3. Other Auditing Publications | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] In the U.S., auditors are required to comply with _____ for audits of nonissuers, and _______ for audits of issuers | nonissuers - SASs published by the ASB issuers - PCAOB Auditing Standards | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] Are auditors allowed to departure from mandatory requirements of SASs or PCAOB ASs? | yes, if they justify them | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] when do SASs and PCAOB Auditing Standards apply? | generally only in situations where auditing services are being rendered. However, a few SASs apply to other services, such as reviews of interim financial information and letters for underwriters | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what terms indicate an unconditional requirement in a standard, which must always be followed? | "must" or "is required" | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] which terms indicate a presumptively mandatory requirement? | "should" | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] when are departures from presumptively mandatory requirements allowed? | as long as there is appropriate justification, performance of sufficient alternative procedures, and thorough documentation. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] do terms such as "may" "might" or "could" impose a professional requirement for performance? | no | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are interpretive publications? | recommendations regarding how SASs should be applied in specific situations. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] are interpretive publications considered to be auditing standards? | no | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are examples of interpretive publications | SAS interpretations appendices to the SASs AICPA Audit and Accounting Guides AICPA auditing statements of position | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] how should the auditor treat interpretive publications? | 1. consider the guidance provided in performing an audit 2. be able to explain any departures, and how compliance with standards was otherwise achieved | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what kind of authoritative status do publications such as auditing articles in the Journal of Accountancy, AICPA CPA Letter, CPE materials, and textbooks have? | no authoritative status, but they may be helpful to the auditor. | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] which standards are qualitative in nature and set minimum reqs for the auditing profession? | GAAS | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] how do auditing standards differ from auditing procedures? | "procedures" - relate to acts to be performed "standards" - deal with measures of audit quality and objectives to be achieved within an audit | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are the three kinds of GAASs? | General standards standards of fieldwork standards of reporting | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] what are the ten GAASs? | Training Independence Professional Care Planning and Supervision Internal Control, Entity, and Environment Evidence Accounting = gaap Consistency Disclosure Express Opinion | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] What are the types of General Standards Under GAAS? | Training, Independence, and Professional Care | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] What does the Training standard of GAAS mean? | The auditor must have adequate technical training and proficiency to perform the audit. the auditor must have the education in accounting, the practical experience in auditing. and the knowledge of the particular industry being audited | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] What does the Independence standard of GAAS mean? | the auditor must maintain independence in mental attitude in all matters relating to the audit | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
a9954c50_PA_AUD_1_Flashcards___Cram_com__erprise_s_financial_statements | [what is an audit?] which standard is often called the cornerstone of the auditing profession? | the independence standard | [] | CPA AUD 1 Flashcards - Cram.com | a methodical review and objective examination of an enterprise's financial statements | http://www.cram.com/flashcards/cpa-aud-1-1859315 | 16/1438042987866.61_20150728002307-00315-ip-10-236-191-2_393233713_0.json |
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