ACCOUNTING AND AUDITING TERMS
AUDIT KNOWLEDGE
GEOGRAPHY
DISNEY MOVIES
POPULAR CULTURE
100

CRA

Combined Risk Assessment

100

Name the Primary, Secondary and Tertiary accounts in a three-way correlation in the correct order.

Sales, Trade Receivables and Cash

100

Which country's flag is this?

Vietnam

100
What is the name of the snowman in 'Frozen'?

Olaf

100

Justin Timberlake started his career as a member of this band.

NSYNC

200

EPS

Earnings per Share

200

If substantive analytical procedures have not been performed or did not provide “some” evidence OR our tests of details are designed to address a significant risk, we use which Income Statement table in our TOD?

Income Statement Table #2

200

What is the world's biggest island?

Greenland

200

What does 'Hakuna Matata' mean?

No worries

200

'KUWTK' stands for which popular TV show?

Keeping up with the Kardashians

300

EBITDA

Earnings Before Interest, Taxes, Depreciation and Amortisation

300

IAS 40 covers which accounting topic?

Investment Property

300

What is the capital of Denmark?

Copenhagen

300

In 'Finding Nemo' and 'Finding Dory', the character Dory suffers from what disease?

Short-term memory loss

300

Name four of the seven BTS members.

Jin, Suga, J-Hope, RM, Jimin, V, and Jungkook

400

NCI

Non-Controlling Interest

400

When performing SAP, we may set our variance threshold as high as 4X TE if we expect to obtain what level of evidence?

Some

400

Minsk is the capital of which country?

Belarus

400

Quasimodo was the bell-ringer of which popular cathedral?

Notre Dame

400
What year did Michael Jackson die?

2009

500

LIBOR

London Inter Bank Offered Rate

500

How is correlation difference between the Primary and Secondary account calculated?

[PRIMARY + SECONDARY] / PRIMARY

500

Which is the smallest country in the World?

The Vatican

500

Which Disney Princess has a chameleon as a sidekick?

Rapunzel

500

Name three of the four 'Beatles' members.

John Lennon, Paul McCartney, George Harrison and Ringo Starr