Additionally‚ audit evidence should be persuasive‚ rather than convincing. There are different levels of reliability of audit evidence‚ some providing more evidence than others. There are nine types of audit evidence : 1) Mathematical Recalculation 2) Inquiry 3) Re-performance 4) Analytical Procedures 5) Documentation (inspection of) 6) Confirmation 7) Observation 8) Physical Inspection of Assets 9) Scanning Nature of Evidence • Evidence is any information used by the auditor to
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Man 3025 Study Guide EXAM 2 Chapters 5-7 CHAPTER 5: UNDERSTANDING GROUPS AND TEAMS Vocabulary: goal accomplishment‚ personal identity‚ affiliation‚ emotional support‚ orientation‚ confrontation‚ differentiation‚ collaboration‚ virtual team‚ additive tasks‚ conjunctive tasks‚ disjunctive tasks‚ process losses‚ social density‚ assigned roles‚ emergent roles‚ work roles‚ maintenance roles‚ blocking roles‚ role episode‚ focal person‚ role readiness‚ intersender role conflict‚ person-role conflict
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Exam-1 Work Sheet Cell Biology: 1. What is cell membrane made of? How does the composition (lipid‚ protein‚ cholesterol) of the membrane help with role that cell membrane plays? 2. What are organelles? 3. Can you identify organelles in the image below? Can you describe their functions? Tissues: 1. The inner lining of lungs and gut that come in contact with oxygen and food are examples of a. Epithelial tissue b. Connective tissue c. Muscle tissue d. Nerve tissue 2. Connective tissue
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cAst 2.1 Yourl040Return.com Evoluoting eBusiness Revenue Recognition‚ lnformstion Privocy‚ ond Eledronic Evidence lssues -’u ’-:; s. Brasr‚nv’FnaNrA. Bucruess . srsvsx M. Gr‚ovnn.Doucr‚as F. pnawrrr [.EARNING OBJECTIVES .*-::: :ompleting and discussing this case you should be able to [5] Recognize issues surrounding the privacy of customer information [6] Describe audit implications when transaction evidence is solely electronic [7] Recognize threats to eBusiness strategies
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Fundamentals of Internal Auditing September 5-7‚ 2007 A Three-Day Tutorial Philadelphia‚ PA on Internal Auditing September 19-21‚ 2007 Las Vegas‚ NV Basics October 15-17‚ 2007 Houston‚ TX • Get a well-grounded foundation in the concepts of traditional and operational auditing November 5-7‚ 2007 San Francisco‚ CA November 12-14‚ 2007 • Gain proven tools and techniques for performing value-added audits in the era of Sarbanes-Oxley and PCAOB Boston‚ MA December
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REVIEW SHEET EXAM 1 PERSONALITY THEORY Ch. 1: What is personality? A set of traits‚ characteristics‚ or patterns of behavior that are stable generally over an extended period of time. What is theory? A set of abstract concepts developed about a group of facts or events in order to explain them. What are the philosophical assumptions of a theory? A. Freedom vs. Determinism B. Heredity vs. Environment C. Proactive vs. Reactive D. Optimism vs. Pessimism What criteria should be considered in validating
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cheering at the game like the rest of the crowd” ○ same situation‚ different reactions Abnormal vs Clinical ● normal functioning→ personality huge continuum ( range)= ABNORMAL ● extreme & unusual functioning→ ClINICAL 2 Main Issues: 1.) Individual Differences LABELING is a necessary evil for diagnosis purposes only appreciate uniqueness of individual 2.) Several diff APPROACHES: ● Trait Approach differences are measured and conceptualized: the Big 5 describes extroversion‚ neurotic‚ conscientious‚ openness to experience & agreeableness
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company. 2. Which of the following statements best describes a relationship between sample size and other elements of auditing? A. If materiality increases‚ so will the sample size. B. If the desired level of assurance increases‚ sample sizes can be smaller. C. If materiality decreases‚ sample size will need to increase. D. There is no relationship between sample size and materiality or the desired level of assurance. 3. Which of the following statements about the study of auditing is NOT
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Memo To: John Doe From: Team C Date: February 20‚ 2012 Subject: Auditing‚ share-based payment and SPE reporting A publically traded company offers challenges to auditing when it comes to shared-based payment reporting and special-purpose entities (SPE) reporting individually. The most basic principle of GAAP at risk is the qualitative characteristic of reliability. Shared-based payment and SPE reporting individually has been broken down to better equip the audit for our client. It is important
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“Accounting did not cause the recent corporate scandals‚ unreliable financial statements were the results of management decisions‚ fraudulent or otherwise”. (Lin & Wu‚ 2006‚ para. 5) Waste Management‚ HealthSouth‚ Enron‚ Satyam and Madoff are just a few names that come to my mind when I think of fraudulent accounting. Disguised loans‚ inflated income‚ improper accounting and misstated earnings‚ different words all describing the same thing‚ FRAUD. Fraud affects the company‚ the consumers
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