University of New South Wales School of Accounting Auditing and Assurance Services 2013 LECTURE 1 Introduction to the Audit Function Assurance Framework Australian Corporate Audits Auditing Standards Lecture Overview • Announcements • Overview course requirements • Introduction to the course – Assurance – Auditing – Legal requirements – Auditing standards Announcements • 1. Tutorial Allocation – Once classes are full no more will be admitted – No new classes will be scheduled
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and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in Auditing’‚” Accounting Education: an international journal‚ 10(4)‚ 421– 428) by investigating the double-faceted nature of auditing: as a sub-set of the academic discipline of accounting and as professional practice. Although case studies are helpful for students of auditing‚ they tend to be artificial‚ or at best‚ retrospective. This paper introduces a different type of case study for audit
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Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2 Learning Objective 1 Describe auditing. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley
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ASA 240 (April 2006) Auditing Standard ASA 240 The Auditor’s Responsibility to Consider Fraud in an Audit of a Financial Report Issued by the Auditing and Assurance Standards Board Obtaining a Copy of this Auditing Standard This Auditing Standard is available on the AUASB website: www.auasb.gov.au. Alternatively‚ printed copies of this Auditing Standard are available b y contacting: Auditing and Assurance Standards Board Level 4 530 Collins Street Melbourne Victoria 3000 AUSTRALIA
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MULTIPLE CHOICE QUESTIONS 1. A severe dull ache in the jaw three or four days after surgical removal of a mandibular tooth usually indicates a. Exposure of cementum of an adjacent tooth b. Acute pulpitis of an adjacent tooth c. Loss of alveolar blood clot d. Prescription of an antibiotic agent 2. The greatest barrier to infection is a. Connective tissue b. Fascia c. Epithelium d. Muscle 3.
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MULTIPLE-CHOICE QUESTIONS 1. Which of the following is not a characteristic of money market instruments? a. short term to maturity b. small denominations c. low default risk d. high marketability e. All of the above are characteristics of money market securities. 2. Investors in the money markets are generally willing to take which of the following risks? a. default risk b. interest rate risk c. liquidity risk d. all of the above e. none of the above 3. Small investors are likely to invest
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ASSIGNMENT 1‚ March 7 ECO202 Exercise 1. Multiple choice questions 1. Economists normally assume that the goal of a firm is to a. | maximize its total revenue. | b. | maximize its profit. | c. | minimize its explicit costs. | d. | minimize its total cost. | 2. Trevor’s Tire Company produced and sold 500 tires. The average cost of production per tire was $50. Each tire sold for a price of $65. Trevor’s Tire Company’s total costs are a. | $7‚500. | b. | $25‚000. | c
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9. The spleen is situated in the: A. Right Upper Hypocondrium B. Left Upper Hypochondrium‚ protected by ribs IX-XI C. D. E. 18. The pancreatic duct of the pancreas A. Joins the common hepatic duct B. Begins in the tail of the pancreas C. Empties to the duodenum at minor duodenal papilla D. Can be closed by sphincter of Oddi E. After entering the pancreatic head turns superiorly 42. The common hepatic duct: A. Drains the bile and pancreatic secretion B. Is formed by fusion of hepatic and cystic
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CS200-Chapter8-Homework Multiple Choice Identify the choice that best completes the statement or answers the question. ____ 1. Computer communications describes a process in which two or more computers or devices transfer ____. a. data c. instructions b. information d. all of the above ____ 2. A communications ____ is a transmission medium on which the data‚ instructions‚ or information travels. a. route c. flow b. channel d. path ____ 3. Text messaging‚ also called
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Northern Caribbean University Department of Behavioural Sciences SOCI 120: Introduction to Sociology Section A Sectional #1 SPRING 2014 Name: D.M ID#:0120123 Date: February 11‚ 2014 Grade: /30 Section A: Multiple Choice Questions (10 points) Instruction: Read each question carefully and circle the letter that corresponds with the response of your choice. 1. The term “sociology” was coined in 1838 by: a. Karl Marx b. Herbert Spencer c. Adam Smith d. Auguste Comte 2.
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