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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Auditing Chapter 3 Homework 3-27 a. These are the items that should be included in the auditor’s report: 1. Normal receivable confirmation procedures‚ although not used‚ should not be listed here since it was not material‚ and the auditor was able to gain a satisfactory opinion from the client’s use of them. 2. The change in the accounting method for long-term construction doesn’t need to be included here since it is discussed in the footnotes. 3. Lawsuits are normally included
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[pic] ACCTG 312 SC 2012: Assignment 1 Current issues – scandals in auditing Introduction • For this assignment‚ you are required to research and report back on one of four well known scandals that involve auditors in some way. • It can be commenced after week 1 lectures are completed‚ so gives you a chance to get part of your semester’s work done early. It is due in week 3 (Thursday at 4 pm). • You will also be required to very briefly report to your tutorial group on one interesting
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Additional Cases for the Course The case readings have been developed solely as a basis for class discussion. The case readings are not intended to serve as a source of primary data or as an illustration of effective or ineffective auditing. Reprinted by permission from Jay C. Thibodeau and Deborah Freier. Copyright © Jay C. Thibodeau and Deborah Freier; all rights reserved. 1••• ( Case 61 ® Enron Enrori’s First Few Years hi~ 1985 Enron had assets along the three major stages of the supply
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SEAT NUMBER: ……….… ROOM: .………………. FAMILY NAME.………….....…………………………. OTHER NAMES…………….…………………..…….. STUDENT NUMBER………….………..…………….. SESSION 2 EXAMINATIONS - NOVEMBER 2013 Unit Code/Name: ACCG340 Auditing and Assurance Services Time Allowed: Two and a half hours plus 10 minutes reading time Total Number of Questions: There are two sections to this paper: Section A contains 4 written answer questions. Section B contains 18 multiple choice
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Applied Auditing Audit of Plant‚ Property and Equipment – Lecture Definition Property‚ plant and equipment are tangible items that: a) are held for use in the production or supply of goods or services‚ for rental to others‚ or for administrative purposes; and b) are expected to be used during more than one period. Recognition An item of PP&E should be recognised only if its cost can be measured reliably and it is probable that future economic benefits associated with the item will
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References in Auditors’ Reports to the Standards of the Public Company Accounting Oversight Board Auditing Standard No. 1 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
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MCQs in Criminal Law Choose the best answer. 1. Sailor Kriseth is a merchant ship registered in Puerto Rico and owned by Seta Alcantara‚ a Filipino citizen. The Captain of the Ship is Captain Amerigo who is an American citizen. While passing through Laguna bay‚ the ship was searched by customs officials and they found 10 kilos of prohibited drugs. The owner and the captain of the ship were charged in the Regional Trial Court for possession of illegal drugs. Does the Philippine Courts have
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standard-setting process‚ the AICPA developed the first auditing standards and principles to both the public accounting community and non-public entities. The auditing standard was called the Committee on Auditing Procedure and was consigned to evaluate‚ discuss‚ and issue guidance on auditing-related matters. From 1939 to 2002‚ the AICPA’s Auditing Standards Board issued another two set of standards‚ which were Statement on Auditing Procedures and Statements on Auditing Standards (SASs) respectively. The responsibility
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ibility-survey-2008.pdf Metcash Limited Moir‚ L. (2001). What do we mean by Corporate Social Responsibility? Corporate Governance: The International Journal of Effective Board Performance‚ 16-22. Moroney‚ R.‚ Campbell‚ F.‚ & Hamilton‚ J. (2011). Auditing A Practical Approach. Milton: John Wiley & Sons Australia‚ Ltd. Myer Holdings Limited. (2011). 2011 Annual Report. Retrieved from http://media.corporate-ir.net/media_files/IROL/23/231681/Myer_Holdings_Limited_2011_Annual_Report_to_Shareholders.pdf
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