product‚ the Surface is still in works of penetrating the laptop market. This was my first laptop purchase‚ so the benefits had to outweigh my willingness to pay hard earned money. The internal influencers in the consumption process are Consumer psychology and consumer personality factors. External influencers in the process are social environment and personal factors. The psychological factor of a purchase effects how and why a product or service is purchased and why one product is purchased and which
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Objectives 3 1.4 Significance of the Study 3 1.5 Scope of the Study 4 2.0 Literature Review 5 3.0 Research Methodology 7 3.1 Theoretical Framework 7 3.2 Generation of Hypothesis 7 4.0 Conclusion 8 Reference: 9 Title Factors that affect consumer purchase decision of hybrid vehicles (Green Vehicles) in Malaysia. Introduction 1 Background of the Study With the air pollution level rising day by day caused by the emission from conventional vehicles‚ many government bodies have put
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factors that affect consumer choices can drastically affect the company’s performance. Therefore‚ marketers should take into account all those factors by tailoring and monitoring the possible changes that may affect the profit and their sustainability in the respective industries. Although‚ there are also internal factors that contribute in consumer choices; nevertheless‚ we will mainly focus on the external factors which is basically the external environment that can affect consumers buying patterns
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assertions and audit objectives - Define management assertions and the related audit objectives - Describe management assertions related to class of transactions‚ balances and presentation and disclosures - List out and describe general transaction related audit objectives‚ balance related audit objectives and presentation and disclosure audit objectives - Understand specific audit objectives and how they are linked to general audit objectives and management assertions Topic 4 – Audit evidence
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Fundamental concepts of f/s audit Materiality misstatement of accounting information. is a matter of professional judgment Audit risk The auditor expresses an inappropriate audit opinion when the financial statements are materially misstated‚ Evidence (more than “per discussion with client) Major phrases of audit: Client acceptance/continuance; Preliminary engagement activities; Establish materiality and assess risks; Plan the audit ;Consider and audit internal control; Audit business processes and
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Q1 - What is the relationship between the risk assessment process and the collection of audit evidence? The risk assessment process happens at the very beginning of the engagement and is to determine the level of risk present in the company. The risk assessment phase is when the auditor assess the client’s situation‚ conducts an independence threat analysis and decides whether to accept the client or not. The risk assessment is influenced by various factors such as the degree to which external
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The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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456 Chapter Eleven Appendix 11B Illustrative Audit Case: Keystone Computers & Networks‚ Inc. Part III: Substantive Tests—Accounts Receivable and Revenue This part of the audit case illustrates the manner in which the auditors design substantive tests of balances. The substantive tests are illustrated for two accounts—receivables and revenue. This aspect of the audit is illustrated with the following audit documentation: • ABC’s risk assessment working paper that combines the auditors’ assessments
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theft. D. Expected effectiveness of controls. 13. The risk that an auditor’s procedures will lead to the conclusion that a material misstatement does not exist in an account balance when‚ in fact‚ such misstatement does exist is referred to as A. Audit risk B. Inherent risk C. Control risk D. Detection risk 14. Evidential matter concerning proper segregation of duties ordinarily is best obtained by A. Preparation of a flowchart of duties performed by available personnel. B. Inquiring whether
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6/3/2013-monday v Segmentation Ø Finding target market and try to attract those people Ø Ex: VCR – new technology for people that have extra income and technology oriented Now that DVDs come out‚ you target the VCR to poorer people and people that are older and people that want to build a collection. As product moves through life cycle‚ find new ways to Ø DeBeers and Diamond: 1930s and 1940s – 75% of diamonds sold for rings and jewelry were sold in the U.S (mostly low priced and small
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