1. Discuss the circumstances in which an auditor would prepare a proof of cash. (6 marks) Auditors would prepare a proof of cash when the client has material internal control weakness in cash. If all cash receipts were deposited and all deposits were recorded in the accounting records‚ all recorded cash disbursements were paid by the bank and all amounts that were paid by the bank were recorded. 2. What should be audited on an interbank transfer schedule? (5 marks) The following should be audited
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Case Problem 2: Office Equipment‚ Inc. 1. l = 1 llamada/50 hours = 0.02 calls per hour 2. Mean service time = travel time + repair time = 1 + 1.5 = 2.5 hours m = 1 / 2.5 hours = 0.4 customers per hour 3. The travel time is 1 hour. While this is considered part of the service time it actually means that the customer will be waiting during the first hour of the service time. Thus‚ travel time must be added to the time spent in line as predicted model in order to determine
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control of instructions (software) stored in its own memory unit‚ that can accept data (input)‚ manipulate data (process)‚ and produce information (output) from the processing. Generally‚ the term is used to describe a collection of devices that function together as a system. Computers can perform four general operations‚ which comprise the information processing cycle. Input Process Output Storage Computer System: Central processing unit (CPU)‚ motherboard‚ input devices‚ output devices‚ power
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Individuals may have an evaluation to assess their physical skills. This may be carried out by an occupational therapist who will assess how well an individual can function in daily life and participate in their environment. The OT will assess what equipment and adaptations are appropriate which might assist an individual to remain as independent as possible. Occupational therapy has been shown to be successful for the elderly population with many medical conditions and surgical recoveries. Therapists
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Electrical conductivity One to five percent of the caffeine molecule dissociates in water‚ proving that the compound is a weak electrolyte. A substance that completely dissociates in a solution‚ such as water‚ is considered an electrolyte and can therefore conduct electricity. This dissociation is caused by the atoms’ minimal nuclear charge‚ allowing the substance to break apart entirely into its ions. Ions are mobile‚ which induces a current and contributes to the substance’s high electrical conductivity
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brewing platform that will be simple enough to appeal to the craft beer enthusiast‚ while maintaining the customizability demanded by advanced home brewers. The advanced brewers will be our early adopters and the core source of feedback on the technical operation of the system‚ and the early majority will be casual brewers‚ who can be the main source of feedback on improving the mass appeal of this system. All target consumers have a relatively large amount of disposable capital‚ and may be retired
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Evolution of equipment in civil engineering: Old Equipment: Graphometer: A graphometer is a surveying instrument which consists of a semi-circle which has been divided into degrees and minutes‚ and has a pair of sight veins at either end as well as a movable alidade with a pair of sights at either end. It was used to calculate distances by means of triangulation and to determine positions of specific points on land or at sea .Many graphometers‚ although not all of them‚ have a built in magnetic
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Prices of capital equipment have increased in the market nowadays. With a number of infrastructure projects being rolled out in the coming years‚ alongside overall real estate expansion and economic growth‚ the construction equipment sector has a vital role to play in Indonesia’s future development. The value has admittedly doubled between 2008 and 2013. The market is one in which foreign firms‚ particularly those from Japan‚ have a major presence via local joint ventures and subsidiaries. These
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communication is a process of sharing ideas and feelings between individuals. Interpersonal communication skills can be improved through appropriate knowledge‚ practice‚ feedback and reflection. Understanding interpersonal communication is essential in maintaining healthy relationships. It is important in our family life‚ too‚ as it affects nearly every aspect of our existence. 1. Cultural Influence Culture refers to the customs‚ language‚ arts‚ common dietary habits and attire of a particular region
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Maintaining the security and privacy of business files and employee records. U06a1 Karen Lloyd klloyd@capellauniversity.edu IT 3006 Communication Strategies for the IT Professional June 12‚ 2011 Introduction In today’s business world the security and privacy of employee files‚ business trade secrets and proprietary information has became an increased problem. The information is being compromised and/or stolen from within the business environment itself. The files are not protected
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