P5 – Describe the Structure and Function of the Cardiovascular System Changes in Stroke Volume Stroke volume is the amount of blood pumped out the left ventricle‚ every beat your heart makes. It can differ from your resting heart beat and your heart beat when exercising. Normally‚ when exercising‚ your heart rate increases meaning the stroke volume also increases. The blood pumped by the left ventricle is oxygenated‚ and will deliver oxygen to the muscle. The more blood injected in a heartbeat means
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issues and procedures which they need to consider as part of their work in both the commercial and public sectors. They should also be of benefit to organisations considering establishing an internal audit function. Internal auditors should read these guidelines in conjunction with the Approved Auditing Standards contained in the Members’ Handbook and the Institute’s By-Laws (On Professional Ethics‚ Conduct and Practice) [Issued January 2007] and any requirements regarding internal audit set out in the
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Page 1 of 7 CPA REVIEW SCHOOL OF THE PHILIPPINES Manila AUDITING THEORY Professional Accounting Practice Related PSA : Preface to PSA and Related Services 1. The following statements relate to the accounting profession: I. To merit public trust and confidence‚ the professional person must convince the public that he will place public service ahead of personal reward. II. A CPA certificate is evidence of basic competence in the discipline of accounting at the time the certificate
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1. Understand the principles and requirements of assessment 1.1Explain the function of assessment in learning and development Assessment is carried out to ensure that learning has taken place. It measures the learner’s knowledge and skills in their learning area. Assessment encourages learners to ask questions on anything they have not fully understood‚ as learners know that they will have to prove their knowledge and understanding to the standards of the awarding body. Learning and development
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201037076 Puriza U. Topic: Using technology to improve internal audit communications in the Banking Sector Background Internal auditing has come a long way over the last two or three decades. In the past‚ internal auditing was seen as a mechanism to double-check the thousands of financial transactions that were posted to the accounts each week. Today an internal auditor facilitates the development of suitable controls as part of a wider risk strategy‚ and provides assurances on the reliability
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Control risk The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However‚ in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may
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as to its reliability -Attest Engagement: A practitioner is engaged to issue or does issue an examination‚ a review‚ or an agreed-upon procedures report on subject matter or that is the responsibility of another party (e.g management) Attest Function-Diagram Suitable Criteria -standards established or developed by groups of experts -Example: Internal control audit- standards established by a committee of experts on internal control -Example: Financial statement audit- standards are GAAP
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INTRODUCTION 5 ANSWER: TOPIC 1- NATURE‚ PURPOSE AND SCOPE OF AUDIT 6 ANSWER: TOPIC 2 - DISTINCTION BETWEEN ACCOUNTING AND AUDITING 7 ANSWER: TOPIC 3 - TYPES OF AUDITS AND AUDITORS 8 ANSWER: TOPIC 4 - MEANING OF TRUE AND FAIR VIEW 9 ANSWER: TOPIC 5 - DESCRIBE THE PROFESSIONAL ETHICS THAT ARE RELEVANT TO AUDITORS 10 CONCLUSION 11 APPENDIX 12 REFERENCES INTRODUCTION After done this assignment‚ we can understand deeper on the job of auditing. First of all‚ the knowledge
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92When audit risk is at an appropriately low level 83The possibility that the auditors may unknowingly fail to appropriately modify their opinion on financial statements that are materially misstated 49Investigate the identities and reputations of the client’s directors‚ officers‚ and major stockholders 51The reputation of management 81The company’s financial strength and credit rating. 85Make inquiries of the client’s banker‚ legal counsel‚ and predecessor auditor. 26Determine that independence
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are departures from the standard wording‚ users are more likely to recognize and consider situations requiring a modification or qualification to the auditor’s report or opinion. 3-2 The unqualified audit report consists of: 1. Report title Auditing standards require that the report be titled and that the title includes the word independent. 2. Audit report address The report is usually addressed to the company‚ its stockholders‚ or the board of directors. 3. Introductory paragraph The introductory
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