– Skills Module‚ Paper F8 (UK) Audit and Assurance (United Kingdom) 1 (a) (i) Importance of reporting to those charged with governance June 2013 Answers In accordance with ISA 260 (UK and Ireland) Communication with those charged with governance‚ it is important for the auditors to report to those charged with governance as it helps in the following ways: (1) It assists the auditor and those charged with governance in understanding matters related to the audit‚ and in developing a constructive
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The Keystone XL pipeline is a pipeline that runs from Canada to the United States. This pipeline would take expensive Canadian tar sand oil in Alberta to the southeast part of Texas next to the Gulf of Mexico‚ so petroleum products can be transported around the world. This great project would supply petroleum demands and create many jobs. The battle between industrialists for the petroleum and the environmentalists against the petroleum has great influence on the Keystone pipeline. The only thing
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If the Keystone XL pipeline is built‚ thousands of creatures may relocate or die because of it. The Keystone pipeline is a real pipeline that will transport thousands of gallons of crude tar sands oil a day from Canada to the southern United States. It may leak and cause the environment to be hurt. Many people believe that it will benefit the United States and Canada in many ways‚ but many people believe the other side of it and think it should not be built because of the risks. It has many benefits
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KEYSTONE PIPELINE XL: CANADA TO UNITED STATES The Canadian company Trans Canada hopes to begin building the northern section of an oil pipeline that would trek close to 2000 miles from Alberta‚ Canada to the Gulf Coast of Texas. If constructed the pipeline known as Keystone XL will carry one of the dirtiest fuels tar sands oil. Along its route from Alberta to Texas this pipeline could devastate ecosystem‚ pollute waste resources and jeopardize public health. Giant oil corporations invested in Canadas
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Keystone Pipeline The Keystone Pipeline‚ also known as Keystone XL‚ is a 1‚179-mile-long pipeline from oil fields in Western Canada to the Midwestern United States. Specifically‚ this pipeline will extend from Alberta‚ Canada to Steele City‚ Nebraska with plans to link to an existing pipeline that reaches to the Gulf Coast. Despite the advantages this pipeline will produce‚ it will also create various negative effects regarding wildlife and inhabitants of these areas‚ economic and political issues
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ACL ADMINISTRATION PAYCHECK FILE How many records are there in database? There are 147 records in the paycheck file. How many data validity errors are there in the database? There were no validity errors in the database; all records are entered into the system‚ thus makes it all valid. What are the following totals? Gross Pay (TOTAL_GROS) = 178‚831 Taxes withheld (TOTAL_TAXE) = 36‚584 Deductions withheld (TOTAL_DEDU) = 24‚947 Net Pay (NET_PAY) = 117‚292 EMPLOYEE FILE How
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timing of the audit‚ fees that will be charged‚ and access to necessary documents. Another important information that may be included is the arrangement of the use of internal auditors‚ limitation of liabilities of the auditor‚ additional services‚ and their arrangements. 3-6 List the matters an auditor should consider when developing an audit plan. The matters an auditor should consider when developing an audit plan include a description of the nature‚ timing‚ and extent of the audit producers. These
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Strategic outsourcing involves separating out some of a company’s value creation activities within a business and letting them be performed by an independent entity. Indeed‚ Apple has outsourced various functions in terms of manufacturing‚ assembly and logistics as its contract manufacturers and outsourcing companies can perform several value-creation functions at a lower cost due to low-cost location and other competitive advantages. We are living in a globalized economy in which overhead and
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1 Chapter 7: Audit Evidence I. Definition: Evidence – information used by the auditor to draw conclusions on the fair presentation of the financial statements. Audit objectives suggest the types of evidence to accumulate. II. Decisions on evidence accumulation A. Which audit procedures to use. General Objectives: Six TRAOs Eight BRAOs Four PDAOs Accounting Cycles: Five Management Assertions Specific Objectives: At least: Six TRAOs Eight BRAOs Four PDAOs Audit Procedures: At least one
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AsusTek Computer Inc. commonly known as ASUS is a Taiwanese multinational company which is selling computer and phone hardware and electronics products. The name “ASUS” comes from a Greek mythology word‚ Pegasus which is a winged horse that represents wisdom and knowledge. The name was shortened to "ASUS" in order to appear at the beginning of the sequence corresponding alphabet and objectify the strength to soar to new heights with each new product it creates. ASUS was established in Taipei‚ Taiwan
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