EVIDENCE OF COLLATERAL ACTS IN ALABAMA Collateral Acts Rule of Evidence Ala.R.Evid. 404(b)‚ provides for: 1) the exclusion of collateral acts offered to show character – good or bad --‚ and; 2) provides exceptions‚ such as where a collateral act of the defendant is offered to show motive‚ intent or plan. Thus‚ for the Burbank evidence to be admissible under the “collateral act” exception‚ it cannot be used to show how “bad” an actor DG is‚ but must be couched in terms of motive‚ intent or plan
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As part of our audit process‚ we will request from Tesla Motors‚ written confirmation concerning representations made to us in connection with the audit. We will issue a written report upon completion of our audit of Tesla Motor’s financial statements. Our report will be addressed to the board of directors of Tesla Motor’s. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from the engagement
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Topic: ZZZZ Best Company One of the most elaborate and frauds in the United States corporate history was done by a man named Barry Minkow during the 1980s. At the age of 12 Barry got involved with the carpet cleaning business through his mother. One of the good things for a young person of Barry’s age is that this industry is fairly simple to get into. Therefore it required no prerequisite abilities or permits. However what Barry Minkow did not expect was the high tolerance required in order to
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MANAGEMENT OF THE INTERNAL AUDIT FUNCTION INTERNAL AUDITING (According to IIA) -Azleen Ilias- 1 IPPF_AI The learning objectives Understanding the importance of proper positioning of the internal audit function within the organization Identify the benefits of various organization structures Identify the roles of responsibilities of the key positions Understand the policies and procedures of internal auditing 2 IPPF_AI Relevant standards 1000 – Purpose‚ Authority
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Trace evidence is based on Locard’s exchange principle which contends that every contact no matter how slight will leave a trace . The trace is normally caused by objects or substances contacting one another‚ and leaving a small sample on the contact surfaces. Foreign objects or pieces of material present at a crime scene and tracing its origin can assist in an arrest and conviction the same way finding some trace from the victim or crime scene on a suspect can have a strong impact on a case. Trace
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FOR REGULATORS TO PREVENT AUDIT FAILURES? 1. Introduction Auditor rotation has long been a subject of debate as a measure to prevent audit failures‚ especially after the financial crisis. Two types of rotation suggested are firm rotation and audit partner rotation. Mandatory auditor rotation limits the number of consecutive years that a registered public accounting firm or audit partner can serve as the auditor of a company‚ and is claimed to be able to enhance audit quality and reduce market
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Evidence scan: Quality improvement training for healthcare professionals August 2012 Identify Innovate Demonstrate Encourage Contents Key messages 3 1. Scope 6 2. Examples of training 10 3. Most effective approaches 27 4. Important messages 33 References 39 Health Foundation evidence scans provide information to help those involved in improving the quality of healthcare understand what research is available on particular topics. Evidence scans
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ACCA Paper F 8 AUDIT AND ASSURANCE SERVICES (INTERNATIONAL STREAM) Lecture 2 Audit Planning and Risk Assessment DATE: December 2012 TUTOR: Feroza Cooper ISA 300 AUDIT PLANNING Auditors should plan the audit so that the engagement is conducted in an effective manner. The objectives of planning include:- • Directing appropriate attention to the different areas of the audit such as assessing materiality‚ so that when
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responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with Philippine Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatements. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures
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Internal Control Audit Standards a. For what purposes should an auditors’ understanding of the internal control components be used in planning an audit? An auditors’ understanding of the internal control components should be used for 3 reasons: a) To identify the potential misstatement that might occurs b) To identify the factors that affect the risk of material misstatement c) To influence the design of substantive procedures b. What is required for an audit team to assess
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