Chapter 9: Control Assessment and Testing Electronic Presentations in Microsoft® PowerPoint® Prepared by: Don Smith‚ Georgian College © 2013 McGraw-Hill Ryerson Limited 2 Learning Objectives LO1 Distinguish between management and auditor’s responsibilities regarding an auditee organization’s internal controls. LO2 Explain why the auditor evaluates an auditee’s internal controls. LO3 Define seven internal control objectives‚ relating them to the assertions in management’s financial statements
Premium Internal control Auditing
the largest multilateral shareowner for private health and education in the world. Their article‚ Health and Education in Africa argues that to fix the health crisis in the area‚ spending on health will need to increase. While another author‚ Annie Kelly of the guardian‚ argues that working community structures will lead to the most sturdy improvements in healthcare. Both of these articles use their rhetorical appeals well however‚
Premium Africa Poverty Sub-Saharan Africa
Basis of Accounting Health and Welfare Benefit Plans Background: ASU July 2‚ 2012 ASU on Presentation of Financial Statements (Topic 205) - Liquidation Basis of Accounting Currently limited guidance regarding liquidation basis of accounting Affects all entities following GAAP Proposed ASU help entities determine how to use liquidation basis of accounting and associated disclosures Background: Health and Welfare Benefit Plans Health and welfare benefit plans part of this proposed
Premium Generally Accepted Accounting Principles International Financial Reporting Standards Balance sheet
Prepared by : THANSAL K Y pediain.com Known Three fundamental passive circuit elements: Resistor‚ Inductor‚ Capacitor. pediain.com Does a fourth fundamental element exist? v Resistor dv=Rdi Capacitor dq=Cdv q i Inductor Memristor Leon the existence of memristor in 1971 In 2008Chua a teamproposed leaddF by Stanley Williams created the first dF =Ldi =Mdq memristor φ pediain.com What is a MEMRISTOR Memristor is really a MEMory ResISTOR Memristor can be defined as a two terminal device
Premium Capacitor
ORGANIZATIONAL BEHAVIOR WWW.PRENHALL.COM/ROBBINS OBJECTIVES LEARNING After studying chapter five and listening to my lecture‚you should be able to: 1. Explain how two people can see the same thing and interpret it differently. 2. List three determinants of attribution. 3. Describe how shortcuts can assist in or distort our judgment of others. 4. Explain how perception affects the decisionmaking process. 5. Outline the six steps in the rational decisionmaking model. O B J E C T I V E
Premium Decision making Problem solving
Buddhism Lucy Smith Kendra Krim Buddhism originated in Northern India. Cultural Diffusion No clear pattern of diffusion. Spacial Distribution Located mostly in China and surrounding areas. Core Beliefs • Buddhism offers an explanation for evil and human suffering. • The Four Noble Truths: the doctrines of Buddha: • All life is suffering‚ • The cause of suffering is ignorant desire‚ • This desire can be destroyed‚ • The means to this is the Eightfold Path. Buddhism is a universalizing
Free Gautama Buddha Four Noble Truths Noble Eightfold Path
WATER RESOURCES Water and its uses The average consumption of water in India per person each day is minimum 135L. This water is used for various purposes from bathing to drinking. This water used should be clean and sterile. Water holds more importance than most of resources . Due to rising threats on ecosystem it has become necessary to find means of saving water. Resources of water – The fresh water resources are… Surface wate Under river flow Ground water Desalination Frozen
Premium Water Groundwater Hydrology
Developing an eco-friendly stadium or arena appears to be at the forefront of almost every professional sports organization. I believe in the initial design/planning phases architects and facility planners must take notice in the direction which the sun sets and rises. One area of concern is the purpose of constructing the stadium and what is it’s intended use and for how long (Ammon‚ et. 2010) Also‚ if the organization is located in an extremely humid environment‚ I would most likely construct a
Premium Philadelphia Eagles Dallas Cowboys Super Bowl
Chapter 5 Reporting Process‚ Coding Methods‚ and Audit Trails Learning Objectives List‚ describe‚ and illustrate principles that form a foundation for effective reporting. Understand XBRL reporting and the basics of preparing an instance document. Describe the objectives and methods of common coding systems. Design coding systems for various accounting entities and events. Describe the concept and dimensions of an audit trail. Design a coding system to support audit trails. Reporting
Premium Accounting software Report Accounts receivable
SALE OF GOODS ACT 1930 PRESENTED BY:Lhamo Kamal Sahu Madhuri Patel Saurabh Lalwani Nikhil Cheriyan Contents INTRODUCTION ESSENTIALS OF CONTRACT OF SALE DISTINGUISH BETWEEN SALE AND AGREEMENT TO SELL DOCUMENTS OF TITLE TO GOODS CONDITIONS AND WARRANTIES DOCTRINE OF CAVEAT EMPTOR RIGHTS OF UNPAID SELLER DELIVERY – RULES REGARDING DELIVERY SALE BY AUCTION Introduction Originally‚ the law relating to sale of goods was contained in Chapter VII of the Indian Contract
Premium Contract Contract law Breach of contract