______________________________________________________________________________ Student’s name : Test A Exercise 1. Put in semicolons‚ colons‚ dashes‚ quotation marks‚ Italics (use an underline)‚ and parentheses where ever they are needed in the following sentences. 1. The men in question Harold Keene‚ Jim Peterson‚ and Gerald Greene deserve awards. 2. Several countries participated in the airlift Italy‚ Belgium‚ France‚ and Luxembourg. 3. Only one course was open to us surrender‚ said the ex-major
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Meth is very powerful drug even when taken in small doses‚ it can cause severe problems to your body and can be very harmful. This is a highly addictive drug that can kill you or cause severe damage to your body‚ whether you inject it‚ smoke it‚ snort it‚ or if you eat it‚ you still get the same effects no matter the way you abuse the drug. The short term effects of using meth even in small doses‚ can increase wakefulness‚ physical activity‚ and decrease appetite. Methamphetamine can
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True False 4. The SEC does not pass on the merits of the securities that are registered with the agency. True False 5. The American Institute of Certified Public Accountants has the primary authority to establish accounting standards. True False 6. An annual peer review is a requirement of the AICPA. True False 7. Many small companies elect to have their financial statements reviewed by a CPA firm‚ rather than incur the cost of an audit. True False
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Concept and significance of Auditing The word ‘audit’ is derived from the latin word ‘audire’ which means to hear. In the olden times‚ when frauds or errors were suspected as regards receipts and payments in business or to verify tax amount payable to the king‚ explanations would be heard from persons responsible for keeping accounts. Today‚ audit is more than just cash verification. It is reporting about the financial position of an organization as disclosed by the Profit and Loss account
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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
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Shaping of North America - Pangea Split North America formed - “America’s Mountains” = Rockies‚ Sierra Nevada‚ Cascades‚ Coast Ranges Peopling the Americas - 35‚000 years ago = Ice Age Glaciers that connected Eurasia with N. America (present day Bering Sea) Nomadic Asian hunters (immigrant ancestors of the Natives) Trekked across the Bering isthmus for 250 centuries Reached far tip of S. America (15‚000 miles from Siberia) By the time Europeans arrived in 1492‚ 54 million people inhabited
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Answer the following questions using 150 words each unless otherwise indicated. List the the source for your information and use your own words. Attach this assignment here as a word file by June 4th. 1. Discuss taxonomy (chapt. 1). What are the two disciplines involved? Who "invented’ modern taxonomy? What are the different levels of taxonomy? Taxonomy is the process or system of describing the way in which different living things are related by putting them in groups. The two disciplines
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| The first general standard requires that an audit of financial statements is to be performed by a person or persons having | A. Seasoned judgment in varying degrees of supervision and review. | | B. Adequate technical training and proficiency. | | The first general standard requires that the audit be performed by individuals with adequate technical training and proficiency as an auditor. The auditor must have obtained a proper education in accounting and auditing and then increase his/her
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followed the proper auditing standards when conducting an audit. This means that if Yost were to find nothing‚ they would not be responsible. c. She will most likely win due to negligence. The company is responsible for implementing internal controls‚ and the president’s statement about the inventory count shows how it couldnt be her fault. First City National Bank is not going to win their suit for one simple reason; the courts found that Yost followed the proper standards when consucting the
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ACCOUNTING 54-AUDITING 88 4th Street Campus Spring 2015 Tony Viertel CRN: 35238 Section: 581 Units: 3 Class Meeting: Wednesday 6:00 p.m. – 8:50 p.m. Class Room Location: 321 Prerequisite: Accounting II Office: Cloud Hall‚ Room 405 Office hours: Wednesday & Thursday 3:30 p.m. – 4:30 p.m. or by appointment Telephone: (415) 452-7407 E-mail: cviertel@ccsf.edu REQUIRED TEXTS & WEBSITE ACCESS Course Name: Spring 2015 Accounting 54 Course ID: viertel75704 Auditing and Assurance Services‚ 15th ed.‚ Arens
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