BSA 700: The Auditor’s Report on Financial Statements Prepared By Abdullah-Al- Mamun The auditor should review and assess the conclusions drawn from the audit evidence as obtained as the basis for the expression of an opinion on the financial statements. Basic Elements of the Auditor’s Report The auditor’s report includes the following basic elements ordinarily in the following layout: a) Title b) Addressee c) Opening or Introductory Paragraph- i) Identification
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CCAAPTT Text A is a transcript that comes from a popular television chat chow ‘The Jeremy Kyle Show’. The interview is between Jeremy Kyle and Andrew‚ a 22 year old man that has been accused of cheating on his wife. The show has a direct audience of the studio crowd but it has been televised for predominantly female viewers at home in the daytime. The show entertains its audience by revealing the personal problems of guests on the show whilst Jeremy Kyle councils them. The text is quite confrontational
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Written and Produced by Hedrick Smith & Marc Shaffer Directed by Marc Shaffer Correspondent Hedrick Smith ANNOUNCER: It was a meteoric rise. VOICE: We will become the world’s leading company. ANNOUNCER: And a devastating collapse. VOICE: Enron is a corporate Chernobyl. VOICE: You had the entire system playing fast and loose. VOICE: It is not just Enron‚ it’s an industry problem. LYNN TURNER‚ SEC Chief Accountant (1998-2001): It is real‚ real damage to the country. ANNOUNCER: Why didn’t anyone sound
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presentation A Presentation Is... A Presentation Is... A presentation is a means of communicati on which can be adapt ed to various speaking situations‚ such as talk ing to a group‚ addres sing a meeting or brie fing a team. A Presentation Is... Presentation is the practice of showing and explaining the content of a topic to an audience or learner. Preparing for a presentation Preparation is the single most important part of making a successful presentation. This is the crucial founda
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Presentation Presentations are ways of communicating ideas and information to a group. A presentation carries the speaker’s personality better and allows immediate interaction between all the participants. A good presentation contains at least four elements: * Content — It contains information that people need. But unlike reports‚ which are read at the reader’s own pace‚ presentations must account for how much information the audience can absorb in one sitting. * Structure —
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The Strategic Audit Many companies begin their operation in different ways. Some companies start with a lot of capital and become successful‚ while others start with very little capital and still find success. However‚ once profitability has been achieved‚ it can be very difficult to maintain in the long run. One tool many managers use in order to keep operations running smoothly is the strategic audit. A strategic audit is used to compare current operations with ideal operating conditions.
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INTRODUCTION Audit Planning and reporting Auditing planning and reporting are two critical stages in whole audit Cycle. Audit planning is before beginning of field work and reporting is last Stage in bank audit Good planning leads to effective Reporting Planning (also called forethought) is the process of thinking about and organizing the desired activities required to achieve a desired goal. Planning involves the creation and maintenance of a PLAN. As such< planning is
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Audit Evidence This chapter deals with the types of evidence decisions auditors make‚ the evidence available to auditors‚ and the use of that evidence in performing audits. NATURE OF EVIDENCE • Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. • Evidence includes information that is highly persuasive‚ such as the auditor ’s count of marketable securities‚ and less persuasive information
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STRATEGIES: Competitive strategy offer a large variety of high quality products on time and at an affordable price. Product development strategy Explore new businesses: Poultry Bakery Infant products Marketing strategy Maintain leadership position and expand the market. Sypply chain strategy Neither highly
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A Computerized Audit Practice Case Description of the Practice Case This case has two learning objectives. First‚ it provides the student an opportunity to apply auditing concepts to a “real-life” audit client. The client‚ Biltrite Bicycles‚ Inc.‚ operates within a unique business climate and internal control environment‚ and the student must assess inherent risk and control risk accordingly. The case contains modules involving sampling applications‚ risk assessment‚ audit documentation‚ analysis
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