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    Auditing

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    the audit? The types of auditing samples are broken down into two different categories: statistical and non-statistical sampling. The purpose of auditing samples are designed to give the auditor the results he or she seeks‚ without having to completely audit 100% of the items within the audit population. Here are some of the different types of auditing samples broken out into the two categories: Statistical Sampling Methods: Random Sampling – Is an auditing method that basically means

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    Auditing

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    Summer 2010  Update     for    Auditing    Assurance Services:    An Integrated Approach  13th Edition  and Alvin A. Arens Randal J. Elder  Mark S. Beasley    We are committed to providing students and  faculty up‐to‐date content for use in the  classroom and are pleased to provide this  newsletter highlighting recent events affecting  the audit and assurance profession.   Pearson Prentice Hall SUMMER 2010 UPDATE  AUDITING AND ASSURANCE SERVICES:  AN INTEGRATED APPROACH‚ 13TH EDITION

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    and retained. The Professional Practices Framework for Internal Auditing (PPF) was designed by The IIA Board of Directors’ Guidance Task Force to appropriately organize the full range of existing and developing practice guidance for the profession. Based on the definition of internal auditing‚ the PPF comprises Ethics and Standards‚ Practice Advisories‚ and Development and Practice Aids‚ and paves the way to world-class internal auditing. This guidance fits into the Framework under the heading Development

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    Auditing

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    CHAPTER AUDIT PLANNING AND ANALYTICAL PROCEDURES THE FALL OF ENRON: DID ANYONE UNDERSTAND THEIR BUSINESS? 8 LEARNING OBJECTIVES After studying this chapter‚ you should be able to 8-1 Discuss why adequate audit planning is essential. Make client acceptance decisions and perform initial audit planning. Gain an understanding of the client’s business and industry. Assess client business risk. Perform preliminary analytical procedures. State the purposes of analytical procedures and the timing

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    Week 5 Assignment What is the correct relationship of internal audit to senior management? The correct relationship to exist between internal auditors to senior management is one that meets the risk areas as defined by importance to senior management; this includes assurance and consultative reporting result. The same premise is also true for creating a correct relationship with operational management and the audit committee; under these cases‚ operational management desires consultative results

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    words 1) Rodney Brick is completing a Master of Accounting part-time and has taken on a role as an auditing assistant with an audit/accounting firm and his first job is to assist with auditing the books of Daffey Jones Ltd‚ a major retailer. Whilst undertaking the audit‚ Rodney comes across certain financial information that he believes will assist him in completing one of the auditing assignments he is currently working on so he copies the information and uses it in the assignment‚ although

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    AUDITING 4 INTERNAL CONTROL In business control is required for optimum utilizatiion of resources and for maximising the profits.business operations are carried on with the help of human agents and equipments.both require supervision to ensure that tasks assigned to them are carried out properly to avoid wastes and losses. Internal control required for small business is not identical with that required for a large business in the sense that in case of the former‚the entire control

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    Knapps Relational Stages

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    Knapp’s Relational Stages‚ as found in the class notes‚ can be defined as the following. “A model of relational stages that breaks the rise and fall of relationships into ten stages comprising two broad phases of ‘coming together’ and ‘coming apart’ which are overlapped by a third phase called ‘relational maintenance’; the ten stages are initiating‚ experimenting‚ intensifying‚ integrating‚ bonding‚ differentiation‚ circumscribing‚ stagnating‚ avoiding‚ and terminating.” Topic in the story: Knapp’s

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    information to the auditor in order to lower the expected loss from litigation or related settlements. This describes which theory of auditing? a. explanatory. b. agency. c. information hypothesis. d. insurance hypothesis. 5. Which of these actions is most likely to remove the audit expectation gap? a. improving auditing standards b. educating of audit users about what are reasonable expectations c. improving auditor’s performance

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    Knapp case 8.6

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    Case 8.6- Kaset Thai Sugar 1. Personally the first thing I would do if going into a country with hostile feelings towards the United States would be simply get an understanding of the culture of that nation or country. I feel that other countries feel the way they do about the U.S. because of our inability to understand other cultures and different ways of doing things. In the case of the Kaset Thai Sugar company‚ although there was definitely shady business practices going on‚ I feel these prominent

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