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    Audit procedures

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    notes from the lecturer‚ Mr. Mwachiti 2. K. H. Spencer Pickett (2010). The Internal Auditing Handbook. (John Wiley & Sons Ltd) 3. International Standards on Audit‚ ISA 620. (15th December 2009). Using the work of an auditor’s expert. Page 632-652. 4. International Standards on Audit‚ ISA 210. (15th December 2009). Agreeing the terms of audit engagements. Page 9-21 5. Online ACCA F8: Auditing and Assurance course notes. Retrieved on 5th September‚ 2011 from (http://opentuition.com/acca/f8/f8-course-notes/)

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    Principal Agent Theory

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    The Principal Agent-Theory as a base for the organization of company innovation process There are many settings in which one economic actor (the principal) delegates authority and/or responsibilities to an agent to act on his behalf. The primary reason for doing so is that the agent has an advantage in terms of expertise or information. This informational advantage‚ or information asymmetry‚ poses a problem for the principal—how can the principal be sure that the agent has in fact acted in her

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    The Role of Audit

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    The Role of Audit An audit is ‘an independent examination of‚ and the subsequent expression of opinion on‚ the financial statements of an organization’ (Hussey‚ 1999‚ p. 33). The audit can be viewed as an integral part of corporate financial reporting‚ where the assurance it provides stems from the trust placed in the judgement of the auditor. The audit is designed to demonstrate ‘the completeness‚ accuracy and validity of transactions which‚ when aggregated‚ make up the financial statements’ (Power

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    if i were the principal

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    If you were the Principal of your school... The Principal of your home school has taken a leave of absence and you have been appointed to fill in during his absence. What are the three main changes you would make to your school to make learning easier for you and the students? I would make some classes shorter. I would have lots of fun. I will let some things go if the kids are getting their work done. DA The first thing I would do is make my classes smaller. At my home school it is about

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    AUDIT PLANNING

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    AUDIT PLANNING Audit planning procedures are the first and perhaps the most important step in carrying out a successful audit. Without adequate planning‚ the likelihood of missing a significant risk area or encountering engagement-related problems increases considerably. As baseball great and noted philosopher‚ Yogi Berra puts it‚ “If you don’t plan on where you are going‚ you could end up someplace different!” All too often the auditor does not give adequate attention to audit planning for a vast

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    The Audit Procedures

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    1.Identify FOUR (4) types of documents and its functions in Payroll and Personnel Audit Cycle 2. Give TWO (2) examples of each of Substantive Analytical Procedures in Payroll & Personnel Audit Cycle when auditing the accounts below: i- Payroll Expense Accounts ii- Payroll-Related Accrual Accounts 3. Describe the duties that are performed within the personnel‚ timekeeping‚ and payroll processing functions. 4.a. Describe what are the key authorisation points in a payroll system. b.Explain

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    Sullivan Commission Summary

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    MISSING PERSONS: MINORITIES IN THE H E A LT H P R O F E S S I O N S A R EPORT D IVERSITY OF THE IN THE S ULLIVAN C OMMISSION ON H EALTHCARE W ORKFORCE SC THE SULLIVAN COMMISSION Contents About the Sullivan Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i Acknowledgments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii Preface . . . . . . . . . .

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    Difference between Finance Commission and Planning Commission of India Difference between Finance Commission and Planning Commission of India by Puja Mondal Difference Get cricket scores fast No need to scroll through results. Get instant answers from Google. Difference between Finance Commission and Planning Commission of India! There has been serious debate in the country regarding the role of the Finance Commission vis­a­vis the Planning Commission. Finance Commission is a Constitutional body

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    Principals as Instructional Leaders At some level‚ principals always have been instructional leaders—but never before has their role been more prominent. First‚ the accountability movement—No Child Left Behind in particular—thrust principals into the spotlight on academic achievement. Then budget cuts peeled away capacity at both the district and school levels‚ thinning the ranks of assistant superintendents‚ curriculum specialists and assistant principals‚ who shouldered some or most of the

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    Upon reading the article “The Principal files: Principal Shortage- Why doesn’t anybody want the job?” made for a very interesting read and concerns still arise as to whether the principalship is the career path for me. Throughout the principalship course‚ we had the opportunity to meet three retired principals—which includes the professor. There was a common shared sentiment among them all and that was that being a principal is a highly stressful job. However‚ the amount of stress and how they

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