Yuwadee Boonyoung (34) ID: 5421653439 Section : 809 “Coffee Is Generally Heart-Friendly” But it may be linked to a slight rise in high blood pressure‚ researchers say Coffee drinkers can take heart from a series of studies presented this week at American Heart Association conferences in San Francisco. For example‚ coffee drinkers appear to have a lower risk of hospitalization for abnormal heart rhythms. And there’s no indication that having a few cups
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misstatement that could be material either individually or when aggregated with misstatement in other balances or classes assuming that there were no related internal controls. This risk mainly arises at the level of management and the risk factor generally being high. Factors Affecting Inherent Risk: At the level of financial statement Integrity of management; Management’s experience and knowledge; Unusual pressure on management; Nature of entity’s business; Factors affecting industry;
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Agency Problems‚ Auditing‚ and the Theory of the Firm: Some Evidence Author(s): Ross L. Watts and Jerold L. Zimmerman Source: Journal of Law and Economics‚ Vol. 26‚ No. 3‚ (Oct.‚ 1983)‚ pp. 613-633 Published by: The University of Chicago Press Stable URL: http://www.jstor.org/stable/725039 Accessed: 29/06/2008 23:14 Your use of the JSTOR archive indicates your acceptance of JSTOR ’s Terms and Conditions of Use‚ available at http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR ’s Terms and
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12.25 A 12.29 D 12.33 D 12.37 A 12.26 D 12.30 B 12.34 A 12.27 A 12.31 A 12.35 C 12.28 C 12.32 C 12.36 D 12.39 a. In this situation‚ scope limitation on accounts receivable audit is created because auditors are unable to obtain sufficient appropriate evidence using alternative procedures. Thus‚ if the amounts of wrong account receivables are material but not pervasive‚ the auditor can issue qualified opinion. If the scope limitation if pervasive‚ meaning the amounts of this prohibition
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I believe all people are born generally good‚ but are corrupted by society later on in life. When we are born we have no idea of what our lives will become. As we grow‚ we encounter people that affect us in good and bad ways. We then have to take it upon ourselves to decide what is right and how we handle situations based on our previous experiences. Hence these experiences make our lives and tendencies good or bad. For example‚ many studies have found that those who grow up in a “broken home” or
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industry information Audit Risk- the risk of material misstatement of financial report Assertion level Inherent Risk (IR) the susceptibility (感受性) of an assertion(主张) to material misstatement‚ assuming there are no related controls‚ IR factors are generally business risks (BR) affecting a specific account assertion. Control Risk (CR)
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MIT765801 AUDITING Individual Assignment HIH Insurance Report Student Name: Jinyun Wang Student ID: MIT122634 Lecturer Name: Susan Currie Tutor Name: Susan Currie Due Date: 29 / 1 / 2014 Submitted date: 7/ 2/ 2014 by email Executive Summary The auditing profession plays a significant role in industrialized economies for many years. In the insurance industry‚ the manner of auditing profession is regulated. The collapse of Health International Holdings (HIH) was recorded
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there might be a bias against another group‚ such as prospective investors. a. What steps has the external auditing profession taken to minimize potential bias toward important users and thereby encourage auditor independence? ---The external auditing profession as a whole has became more concentrated on maintaining auditor independence and it is now one of the cornerstones of quality auditing. One way that independence can be violated is when an auditor shows bias towards an important user of the
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In this paper‚ I will talk about the CAS standard for University of Northern Colorado (UNCO) Career Services. At first‚ I thought that there was not CAS standard for UNCO Career Services and I was wrong after asking the director of Career Services. Career Services follows the CAS Standard and their values in order improve the program and the institution. In this paper‚ I will evaluate the program‚ how CAS fits within the Career Services‚ and recommendation. Evaluate the program One of the things
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Solutions for Chapter 2 True/False Questions 2-1 F 2-2 F 2-3 T 2-4 F 2-5 T 2-6 T 2-7 F 2-8 T 2-9 F 2-10 T 2-11 T 2-12 F Multiple Choice Questions 2-13 B 2-14 B 2-15 B 2-16 E 2-17 D 2-18 C 2-19 C 2-20 D 2-21 A 2-22 D 2-23 E 2-24 B Review and Short Case Questions 2-25 Fraud is an intentional act involving the use of deception that results in a material misstatement of the financial statements. Two types of misstatements are relevant to auditors’ consideration
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