Audit Evidence This chapter deals with the types of evidence decisions auditors make‚ the evidence available to auditors‚ and the use of that evidence in performing audits. NATURE OF EVIDENCE • Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. • Evidence includes information that is highly persuasive‚ such as the auditor ’s count of marketable securities‚ and less persuasive information
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Marketing Assignment What Women Want “What women want’ is a classic comedy produced by Paramount Pictures and Icon Production starring Mel Gibson and Helen Hunt. The movie is also a wealth of marketing aspects. Value for customer‚ clients and partners and society at large was determinant factor to successes and failures throughout the movie. Marketing the activity‚ set of institutions‚ and processes for creating‚ communicating‚ delivering‚ and exchanging offerings that have value for
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the sixth letters is interchanged‚ which of the following will be eleventh from the right end? (A) C (B) O (C) U (D) T 3. A person climbs up a pole of 88 m high. In every minute‚ he climbs 12 m but slips down 8 m. How much time he will take to reach at the top? (A) 20 minutes (B) 22 minutes (C) 19 minutes (D) none of these 4. a b a a a b a a a (A) a b a (B) a a b (C) a b b (D) none of these 5. What was the day of the week on 15 August‚ 1947? (A) Tuesday (B) Wednesday (C)
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What determines the perceived brightness of objects? Luminance is a physical and objective measure of the intensity of light. The sensation elicited by different luminances is called brightness. However brightness is a subjective measure as it is the perceived amount of light emanating from an object. It may seem logical to expect that luminance and brightness are directly proportional and that two objects that reflect the same amount of physical light into the eye will look the same brightness
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How many of these competencies do you feel you meet at this point? Critical thinking‚ technical skills. Which competencies do you feel you could develop further? Communication assessments What barriers would you anticipate in trying to develop these competencies? Nervousness around elderly‚ due to fear of doing more harm than good. How do you think the demographics of the aging population will affect the need for healthcare professionals in the next decade? By the year 2020‚ the need for
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Independence of external auditor By:- shubham kanchhal Auditor independence refers to the independence of the auditor from parties that may have a financial interest in business being audited. Independence requires integrity and an objective approach for the audit process. This concept requires the auditor to carry his work freely and in an objective manner. The purpose of an audit to enhance the credibility
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A Negative Society Take a look around‚ are you comfortable with the people who you are associated with? How many people of your same race are there with you? Many people do not feel comfortable with being around people who do not look the same or have the same beliefs‚ religion‚ or gender as them. People like to surround themselves with people they feel they can socialize with more. Although others do not like to surround themselves with different people because they have xenophobia‚ which means
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Record keeping enables the teacher to provide evidence of individual student’s charter from the start to finish of a course. It enables to plan‚ organize and to create best learning environment for the learners. This is classified depending on the subject taught‚ organization and any other records needed as per UK regulations. JUSTIFICATION FOR RECORD KEEPING Accurate records taken throughout the course facilitates both teacher and student to continuously assess the effectiveness of the teaching
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Enron is frequently given as an example of creative accounting. It is also given as a good example of accounting fraud and insider trading. This is a good example of creative accounting taken too far - not many would disagree that it was accounting fraud‚ although some would say they were just unlucky to get caught. after all‚ the auditors were Arthur Anderson‚ at the time one of the most respected auditing firms. Creative Accounting – Example 1 – Creating multiple trading entities The creative
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Q 6. Explain the need for keeping records and describe the types of records you would maintain. There are a number of reasons to keep records‚ but ultimately they all serve one simple purpose ‘accountability’; records provide evidence to support the achievement of a set of criteria. Within a learning context there are normally three reasons to keep records: 1) To meet Health & Safety and/or other legal requirements 2) To meet the educational requirements of a course 3) To
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