References: 1. Alvin A. Arens‚ Randal J. Elder and Mark S. Beasley‚ Auditing and Assurance Services: An Integrated Approach‚ 15th Global Edition‚ Pearson‚ 2013. 2. Grant Gay and Roger Simnett: Auditing and Assurance Services in Australia‚ 5th Edition‚ McGraw Hill‚ 2012. 3. Aasmund Eilifsen‚ William F. Messier‚ Jr. Stevan M. Glover and Douglas F. Prawitt‚ Auditing and Assurance Services‚ 2nd International Edition‚ McGraw Hill
Premium Auditing Internal control Audit
1 Chapter 7: Audit Evidence I. Definition: Evidence – information used by the auditor to draw conclusions on the fair presentation of the financial statements. Audit objectives suggest the types of evidence to accumulate. II. Decisions on evidence accumulation A. Which audit procedures to use. General Objectives: Six TRAOs Eight BRAOs Four PDAOs Accounting Cycles: Five Management Assertions Specific Objectives: At least: Six TRAOs Eight BRAOs Four PDAOs Audit Procedures: At least one
Premium Invoice Audit Auditing
Standards Introduction Self-regulated: the standards governing audits were established by members of the profession themselves Sarbanes-Oxley Acct of 2002 Created: Public Company Accounting Oversight Board (PCAOB) to provide external and independent oversight over the audits of public entities Responsible for registering public accounting firms‚ establishing standards for audit engagements‚ and inspecting the quality of audits conducted by public accounting firms ****Generally Accepted Auditing
Premium Auditing Internal control Audit
local services or online banking. They are about using English‚ mathematics and ICT in everyday situations’. (http://www.anqdevelopment1-linux.co.uk/04-TheoryTasks/Theory5.htm ) Task 1: Numeracy and ICT Numeracy – lesson plan and task The lesson’s topic was 2D shapes. The students were asked to focus on the 1 digit numbers and add them as quickly as possible
Premium Learning Skill Writing
CHAPTER 20 Audit of Cash Balances Copyright 2003 Pearson Education Canada Inc. 20 - 1 What are the auditor’s primary concerns with regard to cash? Copyright 2003 Pearson Education Canada Inc. 20 - 2 What are the auditor’s primary concerns with regard to cash? - existence Copyright 2003 Pearson Education Canada Inc. 20 - 3 What are the auditor’s primary concerns with regard to cash? - existence - completeness Copyright 2003 Pearson Education Canada Inc
Premium Cheque Deposit account Credit card
Burlington Bees[1] Using Analytical Procedures as Substantive Tests OBJECTIVES Use analytical procedures to develop expectations for revenue accounts Recognize factors that lead to precise expectations of account balances Appreciate the degree of professional judgment involved in evaluating differences between expected and reported account balances Understand the audit planning implications of using analytical procedures as substantive tests of account balances Burlington Bees‚ an
Premium Financial audit Auditing Revenue
than one worker at a single workstation. Since there is an order in which the boot construction is performed‚ there are precedence requirements that place restrictions on the sequence of production. (http://wps.prenhall.com/wps/media/objects) Task Performance (minutes) Precedence Requirement A 10 -- B 6 A C 3 A D 8 B‚C E 3 D F 4 D G 3 E‚F H 9 G TOTAL 46 minutes Catherine Pang provided the assembly schedule which denotes cycle time which is the maximum amount of time the boot
Premium Assembly line Production line Production and manufacturing
Regulatory and Accreditation Body Vincent Kennedy HSN/548 May 17‚ 2015 Mary Goetteman Introduction Regulatory and Accreditation Body Higher education institutions that provide educational programs consistent with regulatory and accreditation practices guiding each program. National recommendations generally dictate regulatory guidelines that are typically enforced through state regulating agencies identified for program control. Higher education institutions voluntarily self-assess themselves
Premium Education Higher education College
Gemma Mildenhall Student Number: 20977113 NCFE Number: 102475887 Task 1 1:1 * Explain why effective communication is important in developing positive relationships with children‚ young people and adults. Effective communication is essential for developing effective working relationships with colleagues‚ parents and pupils. The first step towards effective communication with adults and children is being able to listen attentively to what they have to say. Nearly all breakdowns in communication
Premium Communication Nonverbal communication Paralanguage
HAT Task 1 Western Governors University HAT Task 1 The City of Atlanta is located in the heart of Georgia. It has a rich in history and is the “cultural center for the Atlanta Metropolitan Area)” (Wikipedia‚ 2013). The City of Atlanta has the highest population in the state of Georgia Community Description and Interpretation of Data. The City of Atlanta is located within two counties‚ Fulton and Dekalb. The Metropolitan Atlanta Area is comprised of over 28 counties including; Cobb County
Premium Georgia