Introduction Self-regulated: the standards governing audits were established by members of the profession themselves Sarbanes-Oxley Acct of 2002 Created: Public Company Accounting Oversight Board (PCAOB) to provide external and independent oversight over the audits of public entities Responsible for registering public accounting firms‚ establishing standards for audit engagements‚ and inspecting the quality of audits conducted by public accounting firms ****Generally Accepted Auditing Standards (GAAS)****
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MSc – Human Resources Management Main Assignment “Flexible firm” as a Hotel’s Human Resource Planning Strategy Overview Human Resource Management (HRM) textbooks often begin their sections of “HRM practices / functions” by first introducing the topic of Human Resource Planning (HRP) and secondly the topic of Recruitment and Selection‚ while other topics such as Training and Development‚ Reward Management‚ Performance Management‚ etc‚ are introduced in later chapters. It is observed that this
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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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AUDITING THEORY 8. Which of the following should an auditor do when control risk is assessed at the maximum level? A. Perform fewer substantive tests of details. B. Perform more tests of controls. C. Document the assessment. D. Document the internal control system more extensively. 9. Which of the following is least likely to be a test of a control? A. Inquiries of appropriate personnel. B. Inspection of management’s engagement letter. C. Observation of the application of a policy. D. Reperformance
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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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Alvin A. Arens‚ Randal J. Elder and Mark S. Beasley‚ Auditing and Assurance Services: An Integrated Approach‚ 15th Global Edition‚ Pearson‚ 2013. 2. Grant Gay and Roger Simnett: Auditing and Assurance Services in Australia‚ 5th Edition‚ McGraw Hill‚ 2012. 3. Aasmund Eilifsen‚ William F. Messier‚ Jr. Stevan M. Glover and Douglas F. Prawitt‚ Auditing and Assurance Services‚ 2nd International Edition‚ McGraw Hill‚ 2010. 4. Alvin A. Arens‚ Randal J. Elder‚ Mark S. Beasley‚ Noor Afza Amran‚ Faudziah Hanim
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concentrates and syrups in the world‚ and also marketed and distributed a variety of non carbonated-beverage product‚ which included minute maid orange juice‚ Fruitopia‚ Dasani bottled water‚ and Nestea‚ among others. Company Background Pepsico‚ Inc : In 2000‚ PepsiCo‚ Inc.‚ was a $20-billion company involved in the snack-food‚ soft-drink and noncarbonated-beverage business. The company sold and distributed salty and sweet snacks under the Frito-Lay trademark‚ and manufactured concentrate of pepsi
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Page number Executive summary 4 Introduction 5 Audit in brief: 6 History of auditing profession in Bangladesh 6-10 Ending summary 10-11 conclusion 11 Executive summary: The development of auditing profession in an emerging economy Bangladesh is analyzed here. This report aims to discuss the historical background and evolution of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s‚ the audit practice was considered as traditional conformance
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PepsiCo PESTEL Analysis In external environment might affect organizational performance in direct and indirect manners; therefore they need to be taken into account in strategic planning. PESTEL analysis can be highlighted as the most appropriate strategic analytical tool for specifying and categorizing external factors impacting businesses. PepsiCo PESTEL analysis is as follows. Political factors Government stability in the south Asian countries selling PepsiCo products is a major political factor
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Market 4. PepsiCo SWAT Analysis 5. Environmental scan of today’s carbonated beverage marketplace 5. Target Markets 6. Marketing Mix a) Product b) Price c) Place d) Promotion 7. Main Strategies 8. Monitoring and Control 9. Observation and Recommendations 10. Conclusion 11. References 1. EXECUTIVE SUMMARY I’m an undergraduate student majoring in economy prepared the marketing plan for the purpose of learning and experience. A strategic plan for PepsiCo North America
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