Audit Documentation Purpose: 1. Main evidence of procedures‚ work performed on audit 2. Prepare sufficient & appropriate audit documentation on timely basis 3. enhance audit quality 4. facilitate effective review 5. evaluate audit evidence obtained & conclusions reached before finalizing auditor’s report 6. assisting audit team plan & perform for audit 7. assist audit team members’ supervise & direct audit work‚ discharge responsibilities (Quality Control
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There are currently three main approaches to teaching reading; the bottom-up model‚ the top-down model and the interactive model. Although both the bottom-up and top-down models have their merits‚ the interactive model blends the major strategies of them both together to form a more balanced well-rounded approach. The bottom-up model‚ which was the sole method of teaching reading through the mid-1980s‚ places a heavy emphasis on decoding. The belief is that the eye directs the mind‚ and that
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Constructivism: A Holistic Approach to Teaching and Learning Janet Giesen Faculty Development and Instructional Design Center Northern Illinois University Introductions • Your name • Your department or unit • Your experiences or knowledge of constructivism • Why have you joined us today? Overview • Learning cycle • Constructivism – Learning theory – Process – Instructional strategy • Classroom applications • Instructor and student roles Learning Cycle or “5 E’s” Engage
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Process Of Auditing‚Auditing Vs Investigation INTRODUCTION: Introduction to auditing: Economic decisions in every society must be based upon the information available at the time the decision is made. For example‚ the decision of a bank to make a loan to a business is based upon previous financial relationships with that business‚ the financial condition of the company as reflected by its financial statements and other factors.As a result the bank has lost both the principal and the interest
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Interactive Media Authoring Research Adobe Director Adobe® Director® 11.5 and Adobe Shockwave® Player software help you create and publish compelling interactive games‚ demos‚ prototypes‚ simulations‚ and eLearning courses for the web‚ Mac and Windows® desktops‚ DVDs‚ and CDs. Integrate virtually any major file format‚ including FLV and native 3D content‚ for the greatest return on your creativity. Top features: support for more than 40 video‚ audio‚ and image file formats‚ rich audio capabilities
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the Fair Trading Act 1986 to a given fact situation. 1a) The fair trading act in 1986 defend consumers by prohibiting dishonest or deceptive conduct in trade. It requires that all trading activities are based on right and true information. In this case‚ under the defences available in the act‚ he was not responsible but he has committed offence under the agreement. He needs to make sure his staff employees know enough about a product to advertise in the newspaper and they are accurately representing
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Does Auditing Matter? Janice Rhodora P. Carpentero La Salle University and Eljoy Delos Santos La Salle University May 22‚ 2013 Does Auditing Matter? SUMMARY: The scrutiny auditing has received post-Enron provides compelling evidence that auditing does matter‚ to answer the rhetorical question posed by the paper’s title. What is unclear‚ however‚ is whether auditing was sufficiently “broken” in the first place to warrant the radical reforms and changes effected
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PART FORM ANU AUSTRALIAN UNIVERSITY : Enron‚ Parmalat‚ WorldCom‚ HIH – these corporate failures and accounting scandals have shaken the foundations of investor confidence in the transparency‚ integrity and accountability of corporations and capital markets. There has also been public disquiet about the role professional auditors and audit firms have played in these corporate scandals. The consequences for many of the players in the market for financial information have been enormous; reputations
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Chapter 1 An overview of auditing Multiple Choice 1. The three major professional accounting bodies in Australia are: a. ICAA‚ CPA and ASIC. b. CPA Australia‚ NIA and AARF. c. ATO‚ AUASB and ASIC. d. ICAA‚ CPA Australia and NIA. The correct option is d. Feedback: Section 1.3 The auditing environment 2. Which body has a mission ‘to develop‚ in the public interest‚ high-quality auditing and assurance standards and related guidance to enhance the relevance‚ reliability and timeliness
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FUNCTIONAL NOTIONAL APPROACH TOLANGUAGE LEARNING . A Functional Notional Approach to language learning places major emphases on the communicative purposes of speech. That is what people want to do or accomplish through speech .Do there want to invite someone to a birthday party or do they want to write an apology letter .Thus the above gives the function of language .Thus sensitivity to the individual needs of the learners gives rise to the Functional Notional Approach . Apologizing‚ we will
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