task
stringlengths
37
71
input
stringlengths
0
2.6k
output
stringlengths
1
4.09k
options
list
pageTitle
stringlengths
25
141
outputColName
stringlengths
1
1.03k
url
stringlengths
41
153
wdcFile
stringlengths
71
73
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
What is the Estates General [Louis XVI]
Legislative body
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Prior to the Revolution the Estates General had not been summoned for [Louis XVI]
175 years
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Throughout history who was responsible for summoning the Estates General [Louis XVI]
The King of France
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Who made up the Estates General? [Louis XVI]
Clergy, nobles, peasants
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Who made up the 1st Estate? [Louis XVI]
Clergy
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Who made up the 2nd Estate [Louis XVI]
Nobles
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Who made up the 3rd Estate? [Louis XVI]
Everyone else who was not part of the 1st of 2nd estates
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Who was at the top of the 3rd estate? [Louis XVI]
bourgeoisie
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
The 3rd estate resented the privileges enjoyed by their social [Louis XVI]
betters
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Name the three cause of France's financial problems? [Louis XVI]
Supporting the American Revolution Royal court extravagances Poor harvest = higher food prices
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Which estates paid all the taxes before the revolution? [Louis XVI]
3rd estate
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Who took an oath (on a tennis court) to create a "just" constitution? [Louis XVI]
National Assembly
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
This described a time when wild rumors and tales of attacks on villages spread panic [Louis XVI]
The Great Fear
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Poor harvests, leading to higher food prices spread _____ ______ in cities [Louis XVI]
bread riots
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
When rumors that royal troops were coming to Paris, more than 800 people will storm this prison hoping to find weapons to defend themselves [Louis XVI]
Bastille
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
During the time of the "Great Fear" peasants will unleash their fury on _____ and attack manor houses [Louis XVI]
Nobles
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
The National Assembly produces this document that establishes all male citizens are equal before the law. [Louis XVI]
Declaration of Rights of Man and the Citizen
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Name 3 important right established by The Declaration of the Rights of Man and the Citizen [Louis XVI]
Every Frenchman have an equal right to hold public office Establishes freedom of religion Called for taxes to levied according to ability to pay
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Who did not receive equal citizenship in the Declaration of Rights of Man and Citizen [Louis XVI]
Women
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
As unrest deepens, 6 thousand women march to Versailles shouting [Louis XVI]
Bread!
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
After entering Versailles, the mob of women will refuse to leave the palace until the King returns to [Louis XVI]
Paris
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
What is the European reaction to the French revolution? [Louis XVI]
Denounce it
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
Which lawyer believed that France could not be secured until the criminals lose their heads [Louis XVI]
Robespierre
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
The Right to vote is called [Louis XVI]
Suffrage
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
The Jacobin could be characterized as [Louis XVI]
Radicals
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1aecbc22_volution_Flashcards___Cram_com__Louis_XVI
What are the pillars of the French Republic, as inspired by the Enlightenment [Louis XVI]
Liberty, equality, fraternity
[]
French Revolution Flashcards - Cram.com
Louis XVI
http://www.cram.com/flashcards/french-revolution-1562201
48/1438042987775.70_20150728002307-00281-ip-10-236-191-2_381264326_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Angle of Reflection
The angle formed between the normal to a surface and the reflected ray. This angle lies in a common plane with the angle of incidence, and is equal to it.
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Angle of Refraction
The angle formed between the reflected ray and the normal to the surface. This angle lies in a common plane with the angle of incidence.
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Aperature
An opening or hole through which radiation or mater may pass. Aperture stop – A physical restraint that limits the diameter of the bundle of light allowed to pass through a lens
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] apochromatic
Describing a lens or optical system with very little chromatic aberration. In an apochromatic lens (also known as an apochromat) the chromatic aberration is completely cancelled out at three or more wavelengths, compared with two for a typical achromatic lens. Apochromats usually have at least three optical elements, m...
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Beam
A bundle of light rays
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Beamsplitter
An optical device for dividing a beam inot tow or more seperate beams
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Binocular
An instrument having a pair of lenses, one for each eye that focuses on a single object as a magnifier
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Chromatic aberration
The lens aberration resuting from the normal increase in the refractive index of all common materials toward the blue end of the spectrum
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] C-mount
This is an adapter used with various types of video or digital cameras. The C-mount adapter drops into the trinocular port of the microscope and has lenses built into it. The C-mount adapter is microscope-specific, meaning that the brand of the microscope and the brand of the C-mount adapter should match - this is beca...
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Diopter
A unit of measurement used to describe the degree of refractive error with respect to nearsightedness, farsightedness, and astigmatism.
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Eyepiece
Lens (or lens system) with which the eye observes the image formed by the microscope. The eyepiece provides a magnification, a diopter correction, and an eyecup setting.
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Field of View
Sometimes abrreviated FOV, this is the diameter of the circle of light that you see when looking into the microscope. As the power increases, the field of view decreases.
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Interpupilliary Adjustment
When using a stereo or binocular microscope, there must be an adjustment for the distance between the viewers eyes.
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Intermediate Image
An image formed in space by a lens
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Parfocal
This is a focus issue. When changing from one viewing system or magnification to another, the new image should be either in focus or close enought so that you can refocus with only minor adjustments. Most microscopes are parfocal.
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] Resolution
The ability of a lens system to show fine details of the object being observed
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
1cfdf54b_of_terms_Flashcards___Cram_com__face_at_the_point_of_incidence
[Angle of incidence] T-mount
A type of adapter used to mate still cameras (usually 35mm) to microscopes. These are often used with SLR cameras and are used in combination with an SLR adapter for a microscope.
[]
Optics Glossary of terms Flashcards - Cram.com
The angle formed between a ray of light striking a surface and the normal to that surface at the point of incidence
http://www.cram.com/flashcards/optics-glossary-of-terms-2208708
48/1438042986615.83_20150728002306-00025-ip-10-236-191-2_377829456_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] the mass of water vapor contained in a certain volume of air [humidity]
absolute humidity
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] a quantity expressing humidity as a percentage of the maximum absolute humidity for that particular temperature [humidity]
relative humidity
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] the process by which certain gases (principally water, carbon dioxide, and methane) trap heat that would otherwise escape the earth and radiate into space [humidity]
greenhouse effect
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] the number of molecules (or atoms) of a substance in a mixture for every one million molecules (or atoms) in that mixture [humidity]
parts per million (ppm)
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] 78% nitrogen and 21% oxygen [humidity]
What is dry air made up of?
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] nitrogen [humidity]
What makes up the majority of the air we inhale and exhale?
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] False [humidity]
True or False: Global warming and the greenhouse effect are the same thing.
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] when the concentration of carbon dioxide and other greenhouse gases increase too much causing the earth to become too warm [humidity]
global warming
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
8cbc64bd_Module_2_Flashcards___Cram_com__humidity
[the moisture content of air] carbon monoxide [humidity]
What pollutant gas is a deadly by-product of incomplete combustion?
[]
Apologia Physical Science, Module 2 Flashcards - Cram.com
humidity
http://www.cram.com/flashcards/apologia-physical-science-module-2-286501
48/1438042987775.70_20150728002307-00333-ip-10-236-191-2_384181555_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Confirmations test [2]
Existence
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] When auditing A/R check for objective [2]
Completeness
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Allowance for doubtful accounts [2]
check for valuation
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Objective for A/P Use what test? [2]
Completeness Out of period Test 0 balance confirmations
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Ineffective Sample [2]
sample is without deviations and is misrepresenting the population
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Attribute Estimations [2]
Looking for deviatons
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] 5 sample selection techniques [2]
Random Stratified Haphazard Systematic Blocking
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Sample Size= [2]
((S*U*N)/A)^2 S=Standard Deviation U=Standard Normal Deviations for Desired risk of Incorrect rejection A=Allowance for Sampling Risk N= Population Size
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Objective of Payroll audit [2]
Completeness
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Objective of Inventory [2]
Existence
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] 2 questions for employees [2]
Can they count? Do they know what they are counting? i.e. is it broken or obsolete?
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Pictures 16-4 and 18-5 [2]
What??
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] 3 reasons auditors do not have to perform confirmations on client receivables [2]
1. When a/r is immaterial--cash and credit are mainly used 2. When auditors consider confirmations ineffective due to inadequate or unreliable response rates i.e. hospitals & gov't 3. When combined inherent and control risk are so low that other evidence is sufficient
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] If an auditor does not receive a reply to a positive confirmation [2]
call call call. Then examine subsequent cash receipts, duplicate sales invoices, and shipping documents
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] When can a client influence decisions by the auditor? [2]
They can, however, a limitation may result in an adverse opinion
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] What are the key objectives of workpapers? [2]
To leave a paper trail so someone who knows nothing about the audit can understand it. Evidence for proving due diligence
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] To find unrecorded liabilities [2]
1. examine documents for subsequent cash disbursements 2. examine vendors statements that show a balance to track missing or improperly valued accounts 3. send confirmations to vendors 4. examine transactions close to cutoff date
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Telephone confirmations [2]
Must be followed up in writing
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Differences between A/R and A/P [2]
Understatements and Overstatements internally and externally created documents
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] When auditing dividends [2]
Make sure they have been declared
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Payroll Audit Procedures [2]
Compare to previous year Match with 941 remittances Go to HR and recalculate surprise payroll payoff
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Payroll Audit Internal Control [2]
Authorization, Separation of duties, independent checks on transactions, restrict access to assets
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Documenting the Sales and Collection cycle [2]
Customer Order- Request by customer for merch Sales order- document to communicate the desc., q, and info for cust. also used in credit auth. Shipping Document- shows completeness, ocurrence, & accuracy Sales Invoice- Sales Transaction File- All sales transactions for a period Sales Journal A/R Master File- Subsidiary ...
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Processing Cash Receipts [2]
Remittance advice Prelisting of Cash Receipts- Person listing cash receieved who has no duty to post to general ledger- Bank
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Understanding A/R IC [2]
Flow charts Inquiries w/ questionaire walk through of sales
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Key Controls of Sales [2]
Separation of duties Proper Authorization- credit, shipping, prices i.e. shipping terms, freight, discounts Adequate Documents and Records Prenumbered Documents Monthly Statements Internal Verification Procedures- i.e checking prenumbered documents, accuracy of document preparation
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Lapping [2]
Postponement of entries of cash receipts to conceal an existing shortage
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Prepare proof of cash receipts [2]
al recorded cash receipts are in the bank
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Realizable Value [2]
essential balance related audit objective because collectibility is a major financial item. periodic aging schedule,
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] nonsampling risk [2]
risk that audit tests do not uncover existing exceptions in the sample
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] causes of nonsampling risk [2]
auditor's failure to recognize exceptions inappropriate or ineffective audit procedure
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] sampling risk [2]
risk the auditor comes to the wrong conclusion because sample misrepresents the population
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] ways of controlling sampling risk [2]
adjust sample size use an appropriate method of seleting sample items
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] methods of sampling [2]
statistical-using mathematical rules nonstatistical
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] directed sample selection [2]
deliberately select each nonprobabilistic sample item based on judgement ie large dollar coverage, items with high risk of misstatements
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] block sample selection [2]
nonprobabilistic blocks of transactions
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] haphazard selection [2]
nonprobabilistic selection without bias,
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] random [2]
probabilistic every combination has an equal chance of selection
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Systematic selection [2]
probabilistic calculates an interval based on sample size biased because first number is chosen
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] probability proportional to size [2]
take a sample in which the probability of selecting any individual item is proportional to its recorded amount
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] stratified selection [2]
divide the population into suvpopulations usually by dollar size and take larger samples from them
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] Methodology of designing tests of details of balances [2]
1. id business risks of account 2. set tolerable misstatements= and assess inherent risk 3. assess control risk 4. design and perform substantive test of controls and transactions 5. analytics 6. tests of details
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] business risks of a/r [2]
risk outside risks that may affect balance ie realizable value
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] 3 major internal controls of a/r [2]
controls that prevent or detect embezzlement controls over cutoff controls related to ada
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] relationship to sales and collection cycle [2]
occurence of sales cycle affects existence of a/r completeness affects completeness
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] most important test of detail of a/r [2]
confirmation test existence, accuracy
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] cutoff [2]
important obtained by using the number of the last shipping document and comparing against current and subsequent transactions
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json
23f82aa3_Auditing_Flashcards___Cram_com__2
[1] test for rights to a/r [2]
review minutes, confirm with banks, debt contracts,
[]
Auditing Flashcards - Cram.com
2
http://www.cram.com/flashcards/auditing-932832
48/1438042986615.83_20150728002306-00152-ip-10-236-191-2_375756827_0.json