ACC 521-011 Example of Auditing Final Exam INSTRUCTIONS: 1. This exam consists of 6 questions‚ on 11 pages. Please answer questions #1. to #5. in the separate EXAM ANSWER BOOK‚ and answer Question #6 - Multiple Choice with explanations - in this book. 2. The time available is 3.0 hours. 3. The exam is worth 50% of your overall course grade. 4. Write your name & student number on the front of the test. 5. This is a closed book test. The only aid that may be used one of the calculator
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Professionalism‚ Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further‚ professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach‚ contrasting
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Is the demand for auditing a regulatory artifact or market driven? Pre SEC era: There is evidence that before legislation on auditing existed there were still forms of auditing. In the medieval times there were the guilds‚ later audits were conducted by directors or shareholders of a company. In the 19th century US companies voluntarily contracted for audits. Current data on non-SEC companies In 1977‚ 80% of corporate audit clients of PwC are non-SEC-registrants (Biegler 1977). Privately owned
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International Journal of Quality & Reliability Management Emerald Article: Creating‚ Maintaining and Reinforcing a Customer Service Culture Richard A. Martin Article information: To cite this document: Richard A. Martin‚ (1992)‚"Creating‚ Maintaining and Reinforcing a Customer Service Culture"‚ International Journal of Quality & Reliability Management‚ Vol. 9 Iss: 1 Permanent link to this document: http://dx.doi.org/10.1108/02656719210007545 Downloaded on: 07-02-2013 Citations: This document
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intend to be successful need to design products‚ services and product/ service bundles to meet customer needs. How can they do this and how can they ensure that the organisation’s plans achieve quality‚ time and cost specifications agreed with customers? What data and records might be drawn upon to make plans intended to meet customer needs? Organisations that use market research to gather feedback from consumers regarding product design and product/ service bundles tend to be more successful that those
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BusinessCooperative Service FIBS Research Report 141 Shared-Sewices Cooperatives Abstract This report describes the general structure and operations of shared-services cooperatives and discusses some of the benefits accorded to their owners. This report will provide some insights for business people and public servants interested in organizing a shared-services cooperative. It discusses how they are organized and how they operate. This includes corporate structure‚ governance‚ and management. It also
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The article “The importance of an internal marketing orientation in social services” (International Journal of Nonprofit and Voluntary Sector Marketing‚ 14:285-295‚ 2009)‚ it’s a recent article with only three years‚ and many of the references that are used in this article are researchers well known in their field of work. Both of the two researchers have a PhD in Marketing from the University of South Florida and also both have already published several articles in various Marketing Journals. This
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may not be representative of questions you may see on any upcoming exams. 2007 AICPA Newly Released Questions – Auditing 1. CPA-05465 Which of the following categories is included in generally accepted auditing standards? a. b. c. d. Standards of review. Standards of planning. Standards of fieldwork. Standards of evidence. ANSWER: Choice "c" is correct. Generally accepted auditing standards include three categories: general standards‚ standards of fieldwork‚ and standards of reporting. Choices
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concept of Customer Service Management based on customer involvement with Hotel-81. Researches in this report include academic journal articles‚ press release‚ newspaper report and textbook references dated no later than year 2008. In order to attain value co-creation‚ examinations of Critical Incidents and Zone of Tolerance behaviour in service encounter were used to study the target audience of Hotel-81. Models such as the SERVQUAL‚ Servicescape‚ Service Blueprint and Service Encounter traits were
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A 1) a)Although a client/company is engaged to perform audits for the 2nd year‚ it does not allow sufficient time for auditor to detect material misstatement. This is due to lack of experience in understanding of the company? Repeat engagement over the years to come would reduce inherent risk Thus‚ the 2nd year of audit would increase inherent risk. b)The bank requires that a/ the company’s interest coverage ratio should be above 9‚ in order to provide loans to the client. From the extract of
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