Ownby‚ David‚ Brotherhoods and Secret Societies in Early and Mid-Qing China‚ Stanford University Press‚ California‚ 1996‚ HS 310 086 Ownby‚ David; Heidues‚ Mary Somers‚ Editors‚ Secret Societies Reconsidered‚ Perspectives on the social history of modern South Asia and Southeast Asia‚ M.E. Sharpe‚ Armonk‚ N.Y. 1993‚ HS 310 S43 Pan K ’u‚ Homer H Pan K ’u. Clyde Bailey Sargent‚ translator‚ Wang Mang‚ Hyperion Books‚ Westport‚ Connecticut‚ 1977‚ ds748.16 Roberts‚ Moss‚ Chinese Tales & Fantasies‚ Pantheon
Premium History of China The Art of War
Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
Premium Invoice Financial audit General ledger
balances are appropriately disclosed. Therefore of the 5 assertions and audit objectives listed above the 3 assertions applicable to direct test of cash balances are Existence‚ Completeness and Valuation. b) List 4 audit procedures to use in auditing cash. (4 marks) SOLUTION: Because of the large volume of transactions and the small account balance‚ the audit strategy is invariably to concentrate on verifying the account balance rather than the transactions. Moreover‚ because of the significance
Premium Auditing Audit Financial audit
Assignment 1 Name: Leung Hiu Ting Student no.10348622 Course : Auditing a. Outline the main reasons for a company requiring an external audit. Nowadays‚ a lot of company’s ownership and management is separated. It had major influences for auditing. Shareholders were concerned that their funds may not be used in proper ways to maximize the value of the company by appointed managers. For example‚ management may distort or withhold material information in their financial statements for personal
Premium Auditing Audit Financial audit
CHAPTER 1 Auditing and Assurance Services LEARNING OBJECTIVES | | |Exercises and | | | |Problems | | |Review Checkpoints | | |
Premium Auditing Financial audit Audit
EXERCISE 36 Questions to be Graded 1. The researchers found a significant difference between the two groups (control and treatment) for change in mobility of the women with osteoarthritis (OA) over 12 weeks with the results of F (1‚ 22) = 9.619‚ p = 0.005. Discuss each aspect of these results. Answer: The F value suggests there is a significant difference between the results of the control and treatment groups. The P-value of 0.005 is < the alpha of 0.05.This suggest that the groups are significantly
Premium Statistical hypothesis testing Statistics Scientific method
Exercise 36 1. The researchers found a significant difference between the two groups (control and treatment) for change in mobility of the women with osteoarthritis (OA) over 12 weeks with the results of F(1‚ 22) = 9.619‚ p = 0.005. Discuss each aspect of these results. The F-value is high enough at the 5% level of significance to suggest a significant difference between the control and treatment groups. The p-value 0.005 < 0.05 hence this suggests a rejection of the null hypothesis
Premium Statistical hypothesis testing Statistical significance Statistics
Auditing and Assurance: Week 1: Chapter 1: Question 1-44: In examining the audit opinion formulation process‚ identify the areas in which auditor judgment must be made. To what extent does that judgment extend beyond accounting issues? Answer: Well in this process there are four different phases the auditors must follow in order to reach phase 5. Whereas‚ this determines whether or not there is any fairness of an organization’s financial statements and‚ for integrated audits‚ the effectiveness
Premium Auditing Audit Internal control
Chapter 5 18. a. They should use the resistance of meeting auditing standards and contributory neglegence. Stuart Supply Company management is responsible for the fraud. The fraud was complicated and difficult to discover‚ but the steps recommended by Lauren Yost & Co made it possible. The president of Stuart Supply Company ignored the proposal to count the inventory on the same day‚ and was therefore responsible to breakdown of detecting the fraud due to his decision. Luckily‚ Lauren Yost & Co
Premium Balance sheet Accounts receivable Auditing
Chapter 1 SOLUTIONS FOR EXERCISES AND PROBLEMS 1.47 Audit‚ Attestation‚ and Assurance Services Students may encounter some difficulty with this matching question because the Special Committee on Assurance Services (SCAS) listed many things that heretofore have been considered “attestation services” (long before assurance services were invented). As a result‚ we believe that this question is a good vehicle for discussing the considerable overlap between attestation and assurance services.
Premium Management Project management Strategic management