Question #1 (AICPA.900546AUD-AU) | | | The first general standard requires that an audit of financial statements is to be performed by a person or persons having | A. Seasoned judgment in varying degrees of supervision and review. | | B. Adequate technical training and proficiency. | | The first general standard requires that the audit be performed by individuals with adequate technical training and proficiency as an auditor. The auditor must have obtained a proper education in accounting
Premium Auditing Financial audit Internal control
Identifying Trace Evidence Forensic Chemistry and Trace Evidence Analysis CJ 385 Professor Luckas July 15‚ 2012 Question 1 In order to identify that a white powder might contain cocaine‚ a forensic drug chemist can conduct a number of tests. The tests in order to identify cocaine are conducted based on the physical and chemical properties of cocaine. The physical and chemical properties of a substance make it unique‚ thus identifiable and distinguishable from other physical evidences obtained
Premium Forensic science Sherlock Holmes Trace evidence
THEME 1: ESTABLISHING AN AUDIT QUALITY MANAGEMENT SYSTEM WITHIN A SUPREME AUDIT INSTITUTION PRINCIPAL PAPER Prepared by: State Audit Office‚ Hungary (chair) European Court of Auditors National Audit Office‚ Malta National Audit Office‚ Denmark Accounts Chamber‚ Russian Federation February 2007 Table of Contents INTRODUCTION 5 Achieving excellence in audit activity 5 Glossary 7 Chapter I: Leadership 9 Leadership and Supreme Audit Institutions 9 Leadership’s
Premium Management Audit Quality control
Tori Kelly 03 Nov 2010 College Writing I Mr. Denver Long KGA #2- INFORMATIVE ESSAY ANTHOLOGY OF FORENSIC EVIDENCE How many people does it take to solve a murder? Investigating crime scene evidence is one of the most intricate disciplines in criminal justice‚ requiring a team of several forensic specialists. This field has become so scientific‚ with advances in technology‚ that the viable information it provides is more readily accepted as incriminating in court. For this reason‚ attention
Premium Forensic evidence Crime
Physical Evidence? Physical evidence is any object that can establish that a crime has been committed or can link a crime and its victim or perpetrator. Almost anything can be physical evidence‚ to list the objects that could be used as physical evidence is impossible. (Saferstein‚ R. 2009) Common Types of Physical Evidence There are several common types of physical evidence that are found at a crime scene and can be used in cases. However‚ the weight of a given piece of evidence is ultimately
Premium Forensic science Fingerprint Sherlock Holmes
A SUMMARY OF THE RULES OF EVIDENCE: THE ESSENTIAL TOOLS FOR SURVIVAL IN THE COURTROOM By Vincent DiCarlo TABLE OF CONTENTS I. Introduction II. The Four Types of Evidence III. General Rules of Admissibility IV. Real Evidence V. Demonstrative Evidence VI. Documentary Evidence VII. Testimonial Evidence VIII. Form of Examination IX. The Lay Opinion Rule X. Accrediting and Discrediting a Witness XI. Character Evidence XII. The Rule Against Hearsay XIII. Privileges
Premium Evidence law
Appendix: Illustrative Reports AS No. 3: Audit Documentation Auditing Standard No. 3 Appendix A: Background and Basis for Conclusions AS No. 4: Reporting on Whether a Previously Reported Material Weakness Continues to Exist Auditing Standard No. 4 Appendix A: Illustrative Reports on Whether a Previously Reported Material Weakness Continues to Exist Appendix B: Background and Basis for Conclusions AS No. 5: An Audit of Internal Control Over Financial Reporting
Premium Auditing Financial audit Audit
Federal Rules of Evidence April 03‚ 2011 (1) In determining testimony‚ documents‚ and tangible objects‚ the judge or jury will rely on the Federal Rules of Evidence and/or applicable state rules of evidence. There are eleven specific functions‚ qualifications‚ and categories of evidence that make up the Federal Rules of Evidence. These eleven sections cover the following: 1. General provisions 2. Judicial notice 3. Presumptions in civil actions and proceedings 4. Relevancy
Premium Evidence law Contract
1. Discuss the circumstances in which an auditor would prepare a proof of cash. (6 marks) Auditors would prepare a proof of cash when the client has material internal control weakness in cash. If all cash receipts were deposited and all deposits were recorded in the accounting records‚ all recorded cash disbursements were paid by the bank and all amounts that were paid by the bank were recorded. 2. What should be audited on an interbank transfer schedule? (5 marks) The following should be audited
Free Cheque Bank Audit
Using Computer-Assisted Audit Techniques to Support Audit I. Executive Summary Nowadays‚ the use of computers dominates in most of the business world; auditors too have recognized that the power and speed of computers can greatly assist them in their work. The term “computer-assisted audit techniques” (CAAT) is used to denote computer techniques that auditors can utilize to help them complete their audits in a more effective‚ efficient‚ and timely manner. Use of the prefix “computer-assisted”
Premium Internal control Audit Computer