quality and quantity of audit evidence to be obtained when auditing financial statements and the procedures for obtaining that audit evidence. Audit Evidence (AE) "Audit evidence" means the information obtained by the auditor which includes source documents and accounting records underlying the financial statements and corroborating1 information from other sources. The auditor should obtain sufficient appropriate audit evidence to be able to draw reasonable
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A cybercrime suspect can sometimes use creative means to commit his or her criminal offense. Some examples of sources a cybercrime suspect controls from which digital evidence may be obtained are listed below. 1) Computer systems‚ which consists of hardware and software that process data and is likely to include the case containing circuit boards‚ microprocessors‚ hard drive‚ memory‚ and interface connections‚ the monitor‚ keyboard‚ and mouse. A cybercrime suspect with a computer anywhere in
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In this essay I will argue that technology does not ensure progress. The first main concept that needs to be clarified is ’technology’. This paper acknowledges the concept ’technology’ as being the application of science‚ especially to industrial or commercial objectives. The other key concept ’progress’ in this essay is defined as a steady improvement‚ as a society or civilization. I am arguing that the concept of technology does not ensure the concept of progress because there are certain technologies
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Procedures to Ensure Ethical Behavior The Walt Disney Company has several procedures in place to ensure ethical behavior. The first procedure in place is effective internal controls over financial reporting. The Walt Disney Company used the independent registered public accounting firm of PriceWaterHouseCoopers LLP for the auditing of its financial statements and internal controls for the year ending 2009 and 2010. This independent auditor found the financial statements to be presented fairly and
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Trace or transfer evidence can be any small‚ and to the untrained be a seemingly insignificant piece of material‚ whether man-made or natural‚ that has been left at a crime scene. Edmond Locard‚ founder of the Institute of Criminalistics at the University of Lyon‚ France‚ developed what has become known as Locard’s Exchange Principle. This states that every contact leaves a trace (Trace Evidence). Trace evidence can consist of just about anything. Some types of trace evidence include but are not
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AUDIT EVIDENCE Audit Evidence Definition : All the information used by the auditor in arriving at the conclusions on which the audit opinion is based. This includes the information contained in the account records underlying the financial statements and other information. Additionally‚ audit evidence should be persuasive‚ rather than convincing. There are different levels of reliability of audit evidence‚ some providing more evidence than others. There are nine types of audit evidence :
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Admiralty Outline Fall 2003 Overview Admiralty is federal law‚ originating in Article III‚ § 2 of Constitution. i. First Congress included Cases of Admiralty/Maritime in Judiciary Act. ii. Supremacy Clause. b. If say that case is admiralty/maritime case‚ governed by admiralty law‚ is to say that substantive admiralty law applies. i. Differences: statute of limitations‚ comparative laws for recovery‚ etc. a. Main: trial by judge. From very beginning‚ admiralty cases are w/o juries
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which is most often refers to the belief that jurors have come to demand more forensic evidence in criminal trials‚ thereby raising the effective standard of proof for prosecutors. While this belief is widely held among American legal professionals‚ some studies have suggested that crime shows are unlikely to cause such an effect‚ although frequent CSI viewers may place a lower value on circumstantial evidence” ( Kim‚ Young S; Barak‚ Gregg; Shelton‚ Donald E 2009). This issue has caused researchers
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Digital evidence refers to any piece of electronic information that can be found or retrieve from any electronic device which can be used to provide evidence for any use of violation. Basically‚ “Any information of probative value that is saved or stored in a binary form is digital evidence.” (SWGDE‚ 1998‚ p5). Below are the lists of electronic devices that stores digital evidence and some of the possible ways that the information can be manipulated: Information stored inside mobile phones such
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Eating‚ Substance Abuse‚ Sex/Gender/Sexual and Personality Disorders Lori Cooper Psy410 September 26‚ 2011 Annette Edwards Eating‚ Substance Abuse‚ Sex/Gender/Sexual and Personality Disorders The disorders being described within this paper all have their own classifications and are quite known in modern society. Some are more popular than others‚ while some are not talked about much. As with any disorder‚ there can be serious consequences and help should be called upon immediately if the
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