...Audit Process Letter Laura Sferra ACC/546 November 23, 2015 Allen Foster Mrs. Susan Right Senior Partner Anderson, Olds, and Watershed 1 Shoe Street New York, NY. 90001 Dear Mrs. Right, Mr. Lancaster, President of Apollo Shoes, has expressed his satisfaction with the services that our firm offers and would like to continue with a full audit. Because our client does not want our firm to talk to the predecessor auditor, I recommend accepting a prospective engagement after I perform an investigation by gathering information about our client's reputation and background. Client acceptance and continuance procedures are the foundation of the risk assessment process (SAS No. 8). Upon acceptance of our client, I am confident that we will be able to move forward under the AICPA auditing standards to determine that the financial reporting framework is appropriate. My objective is to plan the audit so that it is conducted efficiently and effectively, in accordance with Generally Accepted Auditing Standards. I will take into consideration the preliminary planning activities such as the client acceptance, ethical position of our audit firm and our understanding of the entity and its environment, including its internal control, to develop an effective and efficient overall audit strategy that will appropriately respond to assessed risks. Our engagement letter, will include the timetable of fieldwork, the scope and duration of...
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...Running Head: Audit Report Section 404 Week 4: Team Assignment Withley E., Kacie Wooding, Audie McRae, Dena Brown ACC/546 Professor: HILLARY EDMONDSON July 20, 2015 Anderson, Olds, and Watershed United States of America July 20, 2015 Mr. Larry Lancaster Chairman of the Board of Directors, President and CEO Apollo Shoes, Inc. 100 Shoe Plaza Shoetown, ME 00001 Dear Mr. Lancaster, You have requested that we perform a SOX Section 404 consulting engagement. We are pleased to confirm our acceptance and our understanding of this consulting engagement by means of this letter. Our consultancy will be conducted with the objective of our expressing an opinion on the financial statements. This letter provides information and considerations related to our services under the SOX Section 404 consulting engagement, including: 1. Difference between a financial statement audit and an internal control consulting engagement; 2. Significant regulations and guidelines related to audits of internal control; 3. Internal control risks identified within Apollo Shoes, Inc.; 4. Relationship between internal controls and the audit process; and 5. Brief synopsis of auditor’s responsibility in detecting and reporting fraud. 1. Financial Statement Audit vs. Internal Control Consulting Engagement The following information provides details regarding the differences between a financial statement audit and an internal control consulting engagement: Financial...
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...|[pic] |Syllabus | | |School of Business/Graduate | | |ACC/546 Version 2 | | |Auditing | Copyright © 2009, 2008, 2007 by University of Phoenix. All rights reserved. Course Description In this course, students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor’s role, planning the audit, audit reporting and required communications, evaluating internal controls, audit programs for current assets and liabilities, and audit programs for other business cycles. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies...
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...Audit Program Design Part II ACC/546 May 2, 2011 Audit Program Design Part II The audit of Apollo Shoes, Inc. requires a design of steps to develop audit objectives to plan the audit. The financial statements are divided into cycles to better manage the audit and disperse to staff within the firm. The following cycle’s sales and collection, payroll and personnel and acquisition and payment were developed to design test of controls, substantive tests of transactions and analytical procedures. Anderson, Olds, and Watershed, LLP will be designing test of controls, substantive tests of transactions and analytical procedures for Apollo. This will allow our firm to better understand the internal controls within their company along with making sure the company is in compliance with the requirements of the Sarbanes-Oxley Act of 2002 and generally accepted accounting principles. Sales & Collection cycle Sales and collections audits test financial information relating to the sales of goods and services to consumers and the payment collection for these sales. In Apollo shoes audit AOW will involve the decisions and processes necessary for the transfer of the ownership of goods and services to customers after they are made available for sale; it begins with a request by a customer and ends with the conversion of material on service into an account receivable and ultimately into cash. There are several functions include in this cycle such as processing customer...
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...here that methylphenidate has effects on neurodevelopmental processes. Much of the imaging data which suggest neuroanatomical differences observed in ADHD are confounded by the inability to control for lifetime-medication use in the sample. Animal data have demonstrated that acute methylphenidate administration can cause significant changes in juveniles. A 2 multi-level analysis of the current literature assessing the structural differences in ADHD with respect to methylphenidate administration is the focus for this review. Methods include: MR structural, MR diffusion, MR spectroscopy, Positron Emission Tomography, and Histology. Based upon this review, the current administration of methylphenidate to young ADHD patients should be reevaluated to account for the uncertainty in medication-induced neurodevelopment. Neuroanatomical Differences in ADHD Attention-Deficit/Hyperactivity Disorder (ADHD) is a common psychological disorder which impacts a large number of children, adolescence, and even adults. The latest epidemiology, reported by Schmitt et al. (2009) is about 5% (70,000,000 people) worldwide, and ranging from 2-18% in the United States. ADHD diagnosis is given based upon a clinician’s observation of three primary...
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...Brain Sci. 2012, 2, 347-374; doi:10.3390/brainsci2030347 OPEN ACCESS brain sciences ISSN 2076-3425 www.mdpi.com/journal/brainsci/ Review Internet and Gaming Addiction: A Systematic Literature Review of Neuroimaging Studies Daria J. Kuss * and Mark D. Griffiths International Gaming Research Unit, Nottingham Trent University, Nottingham NG1 4BU, UK; E-Mail: mark.griffiths@ntu.ac.uk * Author to whom correspondence should be addressed; E-Mail: daria.kuss@ntu.ac.uk; Tel.: +44-789-111-94-90. Received: 28 June 2012; in revised form: 24 August 2012 / Accepted: 28 August 2012 / Published: 5 September 2012 Abstract: In the past decade, research has accumulated suggesting that excessive Internet use can lead to the development of a behavioral addiction. Internet addiction has been considered as a serious threat to mental health and the excessive use of the Internet has been linked to a variety of negative psychosocial consequences. The aim of this review is to identify all empirical studies to date that used neuroimaging techniques to shed light upon the emerging mental health problem of Internet and gaming addiction from a neuroscientific perspective. Neuroimaging studies offer an advantage over traditional survey and behavioral research because with this method, it is possible to distinguish particular brain areas that are involved in the development and maintenance of addiction. A systematic literature search was conducted, identifying 18 studies. These studies...
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...5.. IMPLANT RETAINED MANDIBULAR CVERDENTU A RE bstract ll BriefBackground Th^eoaim,of this clinical report is to describe the use of a low_ protite.aftachment system to accommodate limited tnterarch space for a mandibular implant-retatned ovefdenture ll Materials and Methods A 2-implant-retained overdenture whtch js a compreterv edenturous l,,i.oiffS iiHlilJff well-accepted mandrbre was llDiscussion Discussion deals wjth the methodology of implant placement rnctud-ingfabrication of complete deniure whiii,..,"O.r rurgi_ cal gulde template and other treatment mooalitjes. ll Summary and Conclusions supeorted prosthesis provides an exce ent supporr J1:lTpla]r ;!:::1:}1#":*'dentuf e i'rprant'u*""ii'i.' Ji,iv. r,. ll Key Words ffJil::Tffr r-diburar denrure, imptanr supporred Man- t. Indian Joumal of Dental Sciences. September 2013 lssue:3, Vol.:5 All rights are reserved wwwijds.in Indion Journol of Dentol Sciences E Modified Technique For Artificial Saliva Reservoirs In Maxillary Denture P ISSN NO. 0976{003 'Varun Kumar 'Amrinder Sjngh Tuti 'Leena Tomar uaorta Abstrac{ Xerostornia is a relalively common complaint lhalcan make the weanng of complete dentures very uncomfortable for affected individuals. to help overcohe this problem, a number ol techniques have been proposed for incorporating ,es"rvoi'.i, 5"i"".v dentures. These have had varying degrees ot siccess...
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...Probability and Statistics for Finance The Frank J. Fabozzi Series Fixed Income Securities, Second Edition by Frank J. Fabozzi Focus on Value: A Corporate and Investor Guide to Wealth Creation by James L. Grant and James A. Abate Handbook of Global Fixed Income Calculations by Dragomir Krgin Managing a Corporate Bond Portfolio by Leland E. Crabbe and Frank J. Fabozzi Real Options and Option-Embedded Securities by William T. Moore Capital Budgeting: Theory and Practice by Pamela P. Peterson and Frank J. Fabozzi The Exchange-Traded Funds Manual by Gary L. Gastineau Professional Perspectives on Fixed Income Portfolio Management, Volume 3 edited by Frank J. Fabozzi Investing in Emerging Fixed Income Markets edited by Frank J. Fabozzi and Efstathia Pilarinu Handbook of Alternative Assets by Mark J. P. Anson The Global Money Markets by Frank J. Fabozzi, Steven V. Mann, and Moorad Choudhry The Handbook of Financial Instruments edited by Frank J. Fabozzi Collateralized Debt Obligations: Structures and Analysis by Laurie S. Goodman and Frank J. Fabozzi Interest Rate, Term Structure, and Valuation Modeling edited by Frank J. Fabozzi Investment Performance Measurement by Bruce J. Feibel The Handbook of Equity Style Management edited by T. Daniel Coggin and Frank J. Fabozzi The Theory and Practice of Investment Management edited by Frank J. Fabozzi and Harry M. Markowitz Foundations of Economic Value Added, Second Edition by James L. Grant Financial Management and Analysis, Second Edition...
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...------------------------------------------------- KWAME NKRUMAH UNIVERSITY OF SCIENCE AND TECHNOLOGY,KUMASI. ------------------------------------------------- ------------------------------------------------- COLLEGE OF HEALTH SCIENCES ------------------------------------------------- ------------------------------------------------- SCHOOL OF MEDICAL SCIENCES ------------------------------------------------- ------------------------------------------------- DEPARTMENT OF COMMUNITY HEALTH ------------------------------------------------- ------------------------------------------------- BIRTHWEIGHT OF NEWBORNS IN RELATION TO THE NUTRITIONAL STATUS OF PREGNANT WOMEN IN THE ATWIMA NWABIAGYA DISTRICT OF ASHANTI REGION OF GHANA. ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- A DISSERTATION SUBMITTED TO THE SCHOOL OF GRADUATE STUDIES, ------------------------------------------------- KWAME NKRUMAH UNIVERSITY OF SCIENCE AND TECHNOLOGY, KUMASI IN ------------------------------------------------- PARTIAL FULFILMENT OF REQUIREMENTS FOR THE AWARD OF MASTER OF ------------------------------------------------- PUBLIC HEALTH (MPH) DEGREE IN POPULATION AND REPRODUCTIVE HEALTH. ------------------------------------------------- ------------------------------------------------- ...
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...Social History ISSN: 0307-1022 (Print) 1470-1200 (Online) Journal homepage: http://www.tandfonline.com/loi/rshi20 The search for ‘General Ludd’: the mythology of Luddism Katrina Navickas To cite this article: Katrina Navickas (2005) The search for ‘General Ludd’: the mythology of Luddism, Social History, 30:3, 281-295, DOI: 10.1080/03071020500185406 To link to this article: http://dx.doi.org/10.1080/03071020500185406 Published online: 05 Aug 2006. Submit your article to this journal Article views: 574 View related articles Citing articles: 4 View citing articles Full Terms & Conditions of access and use can be found at http://www.tandfonline.com/action/journalInformation?journalCode=rshi20 Download by: [York University Libraries] Date: 17 February 2016, At: 09:19 Social History Vol. 30 No. 3 August 2005 Katrina Navickas Downloaded by [York University Libraries] at 09:19 17 February 2016 The search for ‘General Ludd’: the mythology of Luddism1 In attempting to make sense of the working-class disturbances of the period 1811–13, both contemporaries and historians have searched for ‘General Ludd’ and his followers. The magistrates who sent out their spies to uncover the underground organization of the movement, the witnesses and prosecutors at the Assize trials giving their versions of events, the parliamentary Secret Committee set up to investigate the disturbances, and the historians who rely on evidence surviving from these...
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...Research Methodologies in Supply Chain Management Herbert Kotzab ´ Stefan Seuring Martin Mçller ´ Gerald Reiner (Editors) Research Methodologies in Supply Chain Management In Collaboration with Magnus Westhaus With 71 Figures and 67 Tables Physica-Verlag A Springer Company Professor Dr. Herbert Kotzab Copenhagen Business School Department of Operations Management SCM-Group Solbjerg Plads 3 2000 Frederiksberg Denmark hk.om@cbs.dk PD Dr. Stefan Seuring PD Dr. Martin Mçller Supply Chain Management Center Institute of Business Administration Faculty of Business, Economics and Law Uhlhornsweg 26111 Oldenburg Germany stefan.seuring@uni-oldenburg.de martin.mueller@uni-oldenburg.de Dr. Gerald Reiner Vienna University of Economics and Business Administration Department of Production Management Nordbergstraûe 15 1090 Vienna Austria gerald.reiner@wu-wien.ac.at Cataloging-in-Publication Data Library of Congress Control Number: 2005924508 ISBN 3-7908-1583-7 Physica-Verlag Heidelberg New York This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must...
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...THE LEGAL REGULATION OF THE EXTERNAL COMPANY AUDITOR IN POST-ENRON SOUTH AFRICA Hannine Drake THESIS PRESENTED IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF LAWS AT THE UNIVERSITY OF STELLENBOSCH Supervisor: Prof A.H. van Wyk March 2009 ii DECLARATION By submitting this thesis electronically, I declare that the entirety of the work contained therein is my own, original work, that I am the owner of the copyright thereof (unless to the extent explicitly otherwise stated) and that I have not previously in its entirety or in part submitted it for obtaining any qualification. Date: 25 February 2009 Copyright © 2009 Stellenbosch University All rights reserved iii ACKNOWLEDGEMENTS In acknowledgement to all who have contributed to this work in some form: writing this thesis would have otherwise been like swimming through mud. To my supervisor, Professor Andreas van Wyk, thank you for your leadership, patience, and academic skill in guiding me through the research process. To Adéle Mulder and Charl Marais, thank you for your continuous insight and perspectives, both academic and otherwise. And finally to Hilda and Gerrie Steyn, who have been absolutely crucial throughout all my years of study, thank you for your indispensable support, in all its forms. iv SUMMARY The worldwide increase of corporate failures on the scale of Enron and WorldCom has sparked a renewed international trend of corporate governance review...
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...BSR 64000 Command Reference Guide Compass ID: 271820115 Version 3 Release 5.0.0 Notice Copyright © 2008 Motorola, Inc. All rights reserved No part of this publication my be reproduced in any form or by any means or used to make any derivative work (such as translation, transformation or adaptation) without written permission from Motorola, Inc. Motorola reserves the right to revise this publication and to make changes in content from time to time without obligation on the part of Motorola to provide notification of such revision or change. Motorola provides this guide without warranty of any kind, either implied or expressed, including, but not limited to, the implied warranties of merchantability and fitness for a particular purpose. Motorola may make improvements or changes in the product(s) described in this manual at any time. Motorola and the stylized M logo are registered trademarks of Motorola, Inc. Broadband Services Router, BSR, BSR 64000, RiverDelta, and SmartFlow are trademarks of Motorola, Inc. All other trademarks and registered trademarks are the property of their respective owners. Caring for the Environment by Recycling When you see this symbol on a Motorola product, do not dispose of the product with residential or commercial waste. Recycling your Motorola Equipment Please do not dispose of this product with your residential or commercial waste. Some countries or regions, such as the European Union, have set up systems to collect and recycle electrical...
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...PRINCIPLES OF COST ACCOUNTING This page intentionally left blank PRINCIPLES OF COST ACCOUNTING 15E E D W A R D J. V A N D E R B E C K Professor Emeritus Department of Accountancy Xavier University Principles of Cost Accounting, 15th Edition Edward J. VanDerbeck ª 2010, 2008 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design, LLC Cover Designer: cmiller design Cover Image: ªGetty Images For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission...
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...PRINCIPLES OF COST ACCOUNTING This page intentionally left blank PRINCIPLES OF COST ACCOUNTING 15E E D W A R D J. V A N D E R B E C K Professor Emeritus Department of Accountancy Xavier University Principles of Cost Accounting, 15th Edition Edward J. VanDerbeck ª 2010, 2008 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design, LLC Cover Designer: cmiller design Cover Image: ªGetty Images For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission...
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