"Describe at least four implications of electronic versus paper evidence for it auditors" Essays and Research Papers

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    Electronic Paper

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    for modern electronic paper technology‚ the Gyricon. The Gyricon has many of the same properties as paper; it is flexible‚ contains an image‚ but it can also by erased and rewritten thousands of times. In the nineties‚ as the personal computer became more popular more paper was being consumed. This was caused by the difficulty in reading lengthy documents on the computers’ screens. It was easier to print the document‚ read it‚ and then discard it. This introduced the need for a paper like display

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    Evidence Paper

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    secondary evidence was tendered and admitted. An objection was taken to its admission; Held: That such evidence was properly admitted and that the provision in the relevant statute “that no statement made by any person in answer to any question put by the Commission shall‚ except in cases of indictment for perjury committed in such answers‚ be admissible in evidence in any proceedings‚ civil or criminal” was not applicable‚ and did not prevent the admissibility of such evidence. In the

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    Task 2 -describe the four different tissue types. Epithelial tissue is a sheet of cells that covers a body surface or lines a body cavity. For example‚ epithelial tissue can be found in the stomach. There are two different types of epithelial tissue; simple and stratified. The simple epithelial has a single cell layer‚ whilst the stratified epithelial consist of two or more cell layers stacked on top of one another. They are tightly packed tissues and the two types can be seen in the image below

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    Auditors Independence

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    WHY IS AUDITOR INDEPENDENCE SO IMPORTANT? Auditing is the efficient critical examination done by one person or group of people’s independent from the system audited. To do an audit‚ confirmed information must be present and some standards by which the auditor can evaluate the information. Another is gathering and evaluating any information to determine whether the information being audited is identified in accordance with establish criteria to satisfy the purpose of the audit and also auditors must

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    Auditor Liability

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    European Accounting Review 2000‚ 9:3‚ 371 385 Auditor liability rules under imperfect information and costly litigation: the welfare-increasing eŒ of liability ect insurance Ralf Ewert‚ Eberhard Feess and Martin Nell University of Frankfurt‚ Frankfurt am Main ABSTRACT This paper examines auditor liability rules under imperfect information‚ costly litigation and risk-averse auditors. A negligence rule fails in such a setting‚ because in equilibrium auditors will deviate with positive probability from

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    Describe at least two strategies for effective time management To ensure effective time management‚ work spaces should be kept neat and organised‚ if tidy and methodical then time will not be wasted on searching for resources and information You should also take advantage of delegation. Delegation happens when you give one of your staff members a task to complete which‚ currently‚ you undertake. This ensures that managers can get on with more important tasks‚ it will allow subordinates to develop

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    1) Describe at least three causes of the Great Depression. Be specific in your response. (Hint: Your answer should be at least a paragraph). There were many events that triggered the Great Depression. One of them being industry troubles. Mining and lumber production were no longer in high demand because the war had subsided. Coal mining was becoming obsolete to hydroelectric fuel‚ fuel oil‚ and natural gas. The boom of cars‚ construction‚ and consumer goods also diminished. Less houses were being

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    Rights of Auditor

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    Appointment‚ Duties‚ Rights and Liabilities of Auditor Appointment: First Auditors a) The first auditors of a company shall be appointed by the directors within 60 days of incorporation of the company [252(3)] b) The first auditors will hold office till the first annual general meeting [252(3)]. c) If the directors fail to appoint the first auditors‚ the members shall appoint the first auditors‚ provided further that the auditors such appointed shall not be removed during the tenure expect

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    The Auditor and Fraud

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    EXPLAIN THE RESPECTIVE ROLES AND RESPONSIBILITIES OF MANAGEMENT AND AUDITORS IN THE PREVENTION AND DETECTION OF FRAUD. The primary responsibility for fraud detection lies with management. This arises due to a contractual duty of care. Directors are able to discharge their duty toward prevention and detection of fraud and error in many ways‚ for example: * Complying with the Combined Code on Corporate Governance * Developing a code of conduct‚ monitoring compliance and taking action against

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    2. Investors assign the same probability distributions to the end of period values of a given asset. This implies that investors have homogenous expectations regarding means‚ variances and covariances. CAPM has in summary‚ 2 main implications; there is a centre role for the market portfolio and there is explicit risk-return trade off for individual socks. 1. Centre role for the market portfolio- This basically simplifies the portfolio selection. It also provides a rationale for market

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