of language teaching which [he] called the Natural Approach" (Terrell 1977; 1982: 121). This was an attempt to develop a language teaching proposal that incorporated the "naturalistic" principles researchers had identified in studies of second language acquisition. At the same time he has joined forces with Stephen Krashen‚ an applied linguist at the University of Southern California‚ in elaborating a theoretical rationale for the Natural Approach‚ drawing on Krashen’s influential theory of second
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Despite the popularity of such theories as CIH and IH and methodologies which encourage the monolingual principle‚ there were still people who recognized a role for L1‚ or at least could not ignore its existence in the process of L2 learning. The conflicts between these people and the proponents of ideologies such as CIH‚ IH and the like have changed the views about (not)using L1 over and over during the history (Philipson‚ 1992; Auerbach‚ 1993). In spite of the ebb and flow of the sides taken with
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Uses of Information Technology to Auditing…………………………………………….15 2.3 Audit Process…………………………………………………………………………………………………………………16 2.4 Audit Opinion and CAATS………………………………………………………………………………………………22 2.5 Impact of a computerized system on the Audit Process……………………………………………….26 2.6 Knowledge and Experience………………………………………………………………………………………….28 2.61 Audit Documentation………………………………………………………………………………………………….29 2.7 Information Technology and the development of Computer Auditing………………………….31
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Burlingham Bees 1. AU 329 a. Based on the standards‚ describe the guidelines for developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence (para. 9-22). i. .09 Reliance on substantive tests: may be derived from tests of detail‚ from analytical procedures‚ or from a combination of both. The decision about which procedure to use is based on the auditor’s judgment. ii. .10 Level of assurance: analytical procedure
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Interactive Management Science MS&E 107/207‚ Midterm Review The Flaw of the Averages Mindle 1 / Uncertainty vs. Risk * Risk is in the eye of the beholder * Risk reflects how uncertain outcomes cause loss or injury to a particular individual or group * Risk attitude measures the willigness to incur risk in the quest of reward * Different risks to the same uncertainty Mindle 2 / An uncertain number is a shape * A distribution * “Uncertain numbers” * Risk is subjective
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System approach theory A system is a combination of things or parts forming a complex or a unitary whole aimed at working together to achieve a common purpose. This approach was used to integrate various management schools; it mainly aimed at job managing. With this approach‚ an organization was to divide itself into manageable systems forming a whole so as to be able to fully increase the workers’ productivity and issues for successful results. Managing jobs and provide a framework for visualizing
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engagement files. In some cases‚ the auditor notes that the item is no longer required and the reason‚ in other cases the item is removed along with any references to it. 5. For multi-location engagements‚ determine that all documents requested from other audit teams have been obtained and reviewed. 6. Remove all documents from the working papers that do not provide audit evidence supporting the auditor’s conclusions. 7. Consider the amount used for materiality. In some cases‚ revise the amount
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Introduction To AuditING and Window Dressing INDEX Sr.no | Topic | 1. | Introduction | 2. | Origin ‚ Definition | 3. | Objectives | 4. | Principles | 5. | Errors and Frauds | 6. | Window Dressing | 7. | Case Study | 8. | Conclusion | OBJECTIVES OF AUDITING The main object of the audit is to find out whether the accounts of a particular concern show a true and fair view of the earnings and financial state of affairs.This is possible
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Interactive Session: Management IT in Your Pocket • Read the Interactive Session and then discuss the following questions: 1. What kinds of applications are described in the case? What business functions do they support? How do they improve operational efficiency and decision making? 2. Identify the problems that businesses in this case study solved by using mobile digital devices. 3. What kinds of businesses are most likely to benefit from equipping their employees with mobile digital
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Case Study A Case Study in Corporate Governance & Ethical Auditing Satyam Fiasco & Role of PwC as an Auditor Group I Submitted By: Aditya Zutshi Ambrish Mani Piyush Anandani Ravinder Pal Singh Dhillon Abstract & Approach On Dec 16‚ 2008‚ Satyam declared to buy entire stakes in Maytas Properties for $1.3 Billion & 51% stakes in Maytas Infra for another $300 Million. By this action‚ the investors were furious. This was because of the move to invest in a promoter-related
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