...Group 1 Apollo 7: Control evaluation and testing in the revenue cycle – evaluate the results of the control testing of the revenue cycle using the materials in the case. Look for patterns in errors that may indicate specific weaknesses over assertions. Refer to chapter materials for basic audit procedures and discussion of how to evaluate the results of your tests based on the preliminary risk assessment. Try to identify trends or specific areas of concern based on the results of control tests that were performed. Some specific trends/areas of concern: * Although Sales went down by 4% Sales Returns increased by 202.39%. * As mentioned in a previous report, the loan to the CEO’s secretary is incorrectly accounted for under Other Receivables. * Apollo sent Mall-Warts an unsolicited order in December even though Mall-Warts had informed Apollo in November that they were going into bankruptcy. * The accounting and control manual has not been kept current. * Customers who are shopping at Apollo’s location are allowed to pick their own orders. * 33% of the errors found were overbilling errors. While the amount is not material, over 70% of the errors occurred a month before the end of a quarter. Also, none of the billing errors were under billing. * Several transactions were missing the bill of lading. * Two invoices out of 51 were found with no information other than the invoice number and overcharge amounts. * 55.82% of sales were made with...
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...To the Board of Directors of Apollo Shoes, Inc. 100 Shoe Plaza Shoetown, ME 00001 We have audited the accompanying balance sheets of Apollo Shoes, Inc. as of December 31, 2007 and 2006 and the related statements of income, shareholder’s equity and cash flow for the two years in the period ended December 31, 2007. Apollo Shoes’ management is responsible for the financial statements presented, for maintaining effective internal control over financial reporting, and for its assessment of internal control. Our responsibility is to express an opinion on these financial statements, an opinion on management’s assessment, and an opinion on the effectiveness of the company’s internal control over financial reporting based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement and whether effective internal control over financial reporting was maintained in all material respects. Our audit of the financial statements including examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. Our audit of internal control over financial reporting included...
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...Audit Report and Internal Control Evaluation Nathalie Salib University of Phoenix ACC546/PR April 9, 2015 Prof. Rafael Marrero - Diaz ANDERSON, OLDS & WATERSHED Certified Public Accountants Independent Auditor’s Report To the Board of Directors of Apollo Shoes, Inc. We have audited the accompanying balance sheets of Apollo Shoes, Inc. as of December 31, 2007 and 2006 and the related statements of income, shareholder’s equity and cash flow for the two years in the period ended December 31, 2007. Apollo Shoes’ management is responsible for the financial statements presented, for maintaining effective internal control over financial reporting, and for its assessment of internal control. Our responsibility is to express an opinion on these financial statements, an opinion on management’s assessment, and an opinion on the effectiveness of the company’s internal control over financial reporting based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement and whether effective internal control over financial reporting was maintained in all material respects. Our audit of the financial statements including examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the...
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...II The purpose of this part of the audit process for Apollo Shoes is to design tests of controls, substantive tests of transactions, and analytical procedures for the sales, collection, payroll, personnel, acquisition, and payment cycles. These test and procedures are with intent to attest operating effectiveness of internal controls of Apollo Shoes on the basis of documentation provided. It is with the understanding that with the performing of test and procedures an opinion can be formed but management of Apollo shoes is responsible for the maintenance and assessment internal controls of over financial reporting. The design of test of controls of the sales and collection cycle follows. Sales and Collection Cycle Tests of Controls Sales Cycle: The review of the revenue and collection cycle manual of Apollo Shoes provides the improper record keeping of sales orders and that sales orders are not numbered which may affect the accuracy of pricing on invoices so steps. The test of controls for sale cycle to determine accuracy will be: 1. Examine sample 1004345 for Anglonesia Rehabilitation and Reprogramming Institute invoice to review unit prices of merchandise listed. 2. Compare unit prices on invoice for merchandise to these shoe types from inventory status report of 2007. 3. Verify unit prices on invoices are correct. Collection Cycle: A review of balance confirmation from customers provides a customer of Apollo Shoes Neutralizer’s account balance was understated by $ 1...
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...NOW AVAILABLE AT http://suppliers.safeway.com/canada/ CANADA SAFEWAY SUPPLIER HANDBOOK Copyright © 2003 – 2011 Canada Safeway Limited. All Rights Reserved. TO SAFEWAY SUPPLIERS, I am pleased to present to you Canada Safeway’s revised Supplier Handbook. This handbook has been designed to provide you with all the necessary forms to initiate business with Canada Safeway Limited. The handbook outlines what your responsibilities are, as well as what your expectations of Safeway should be. Please take the time to familiarize yourself with this handbook, as it provides the blueprint for our combined success. Sincerely, CANADA SAFEWAY LIMITED Bill Sexsmith Vice President, Sales CANADA SAFEWAY SUPPLIER HANDBOOK Page 2 Revised 10/31/11 TABLE OF CONTENTS WHO IS SAFEWAY ................................................................................................................................................ 4 RETAIL MARKETING SOLUTIONS CANADA, INC. (RMS) ................................................................................. 5 THE CATEGORY SHELF AND MANAGEMENT PROGRAM............................................................................... 5 SECTION 1.............................................................................................................................................................. 6 NEW ITEM PRESENTATIONS .............................................................................................................
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...C h a p t e r 1 Prewriting GETTING STARTED (OR SOUP-CAN LABELS CAN BE FASCINATING) For many writers, getting started is the hardest part. You may have noticed that when it is time to begin a writing assignment, you suddenly develop an enormous desire to straighten your books, water your plants, or sharpen your pencils for the fifth time. If this situation sounds familiar, you may find it reassuring to know that many professionals undergo these same strange compulsions before they begin writing. Jean Kerr, author of Please Don’t Eat the Daisies, admits that she often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader,...
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...\nvt'$ mvmj of thf "i'emW^ le$t ^mH, THE DISCOURSES OF EPICTETUS. WITH THE ENCHEIRIDION AND FRAGMENTS. TRANSLATED, AND A WITH VIEW NOTES, OF HIS A LIFE OF EPICTETUS, PUILO80PUY. By GEOKGE long, M.A. NEW YORK: A. L. BURT, PUBLISHER, EPICTETUS. Very that he little was a is known* native of and of the life of in Epictetus. Phrygia, the in Maeander the a it is saia Hierapolis, a town tween be- the the to Mgeander branch of named of Paul it in the of Lyons. the Hierapolis of Colossi that time is mentioned epistle from people (Coloss. there of the was iv. a 13); which church date of fact his master has been concluded at Christian The Hierapolis birth of the apostie. The Epictetus life is that is unknown. he a was a only Rome, recorded and of broke the his was early slave in Epaphroditus, There is a profligate that the freedman master to on emperor his slave's dence evi- Nero, story leg by torturing of or him; but the that it is better trust to the Simplicins, who an commentator the weak how Encheiridion in he Manual, from but says Epictetus It is not in was body became that found and a lame early age. said modern slave; parents it has the this ...
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...GMAT GRADUATE MANAGEMENT ADMISSION TEST McGraw-Hill’s 2008 Edition James Hasik Stacey Rudnick Ryan Hackney New York | Chicago | San Francisco | Lisbon London | Madrid | Mexico City | Milan | New Delhi San Juan | Seoul | Singapore | Sydney | Toronto Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights reserved. Manufactured in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. 0-07-151120-2 The material in this eBook also appears in the print version of this title: 0-07-149340-9. All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill eBooks are available at special quantity discounts to use as premiums and sales promotions, or for use in corporate training programs. For more information, please contact George Hoare, Special Sales, at george_hoare@mcgraw-hill.com or (212) 904-4069. TERMS OF USE This is a copyrighted work and The McGraw-Hill Companies, Inc. (“McGraw-Hill”) and its licensors reserve all rights...
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...Customized for: Isaac (illin@mednet.ucla.edu) THE INTRODUCTION Vault Guide to Schmoozing Customized for: Isaac (illin@mednet.ucla.edu) 2 © 2009 Vault.com, Inc. Introduction What does schmoozing sound like to you? Maybe it sounds smug, unctuous, oily, slimy. It sounds, quite frankly, like 'oozing.' Schmoozing is far from slimy, but 'oozing' actually isn’t a bad description of what a schmoozer does. A schmoozer slides into opportunities where none are apparent, developing friendships from the slightest of acquaintances. Through formless, oozy, schmoozy action, a schmoozer moves slowly but inexorably towards his or her goals. What is schmoozing? Schmoozing is noticing people, connecting with them, keeping in touch with them — and benefiting from relationships with them. Schmoozing is about connecting with people in a mutually productive and pleasurable way — a skill that has taken on new importance in our fragmented, harried, fiber-optic-laced world. Schmoozing is the development of a support system, a web of people you know who you can call, and who can call you, for your mutual benefit and enjoyment. Schmoozing is the art of semi-purposeful conversation: half chatter, half exploration. Schmoozing is neither project nor process. It's a way of life. How does schmoozing differ from networking? Conventional networking is the clammy science of collecting business cards ad infinitum, of cold-calling near strangers to grill them about possible openings in their places...
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...Contents Title Page Dedication Prologue CHAPTER ONE: Republicans and Democrats CHAPTER TWO: Values CHAPTER THREE: Our Constitution CHAPTER FOUR: Politics CHAPTER FIVE: Opportunity CHAPTER SIX: Faith CHAPTER SEVEN: Race CHAPTER EIGHT: The World Beyond Our Borders CHAPTER NINE: Family Epilogue Acknowledgments About the Author Also by Barack Obama Copyright Prologue IT’S BEEN ALMOST ten years since I first ran for political office. I was thirty-five at the time, four years out of law school, recently married, and generally impatient with life. A seat in the Illinois legislature had opened up, and several friends suggested that I run, thinking that my work as a civil rights lawyer, and contacts from my days as a community organizer, would make me a viable candidate. After discussing it with my wife, I entered the race and proceeded to do what every first-time candidate does: I talked to anyone who would listen. I went to block club meetings and church socials, beauty shops and barbershops. If two guys were standing on a corner, I would cross the street to hand them campaign literature. And everywhere I went, I’d get some version of the same two questions. “Where’d you get that funny name?” And then: “You seem like a nice enough guy. Why do you want to go into something dirty and nasty like politics?” I was familiar with the question, a variant on the questions asked of me years earlier, when I’d first arrived in Chicago to work in low-income neighborhoods. It signaled a cynicism...
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...Barack Obama Dreams from My Father “For we are strangers before them, and sojourners, as were all our fathers. 1 CHRONICLES 29:15 PREFACE TO THE 2004 EDITION A LMOST A DECADE HAS passed since this book was first published. As I mention in the original introduction, the opportunity to write the book came while I was in law school, the result of my election as the first African-American president of the Harvard Law Review. In the wake of some modest publicity, I received an advance from a publisher and went to work with the belief that the story of my family, and my efforts to understand that story, might speak in some way to the fissures of race that have characterized the American experience, as well as the fluid state of identitythe leaps through time, the collision of cultures-that mark our modern life. Like most first-time authors, I was filled with hope and despair upon the book’s publication-hope that the book might succeed beyond my youthful dreams, despair that I had failed to say anything worth saying. The reality fell somewhere in between. The reviews were mildly favorable. People actually showed up at the readings my publisher arranged. The sales were underwhelming. And, after a few months, I went on with the business of my life, certain that my career as an author would be short-lived, but glad to have survived the process with my dignity more or less intact. I had little time for reflection over the next ten years. I ran a voter registration project in...
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...Dan Brown Deception Point Deception Point by Dan Brown Acknowledgments With warm thanks to Jason Kaufman for his superb guidance and insightful editorial skills; Blythe Brown for her tireless research and creative input; my good friend Jake Elwell at Wieser & Wieser; the National Security Archive; the NASA Public Affairs Office; Stan Planton, who continues to be a source for information on all things; the National Security Agency; glaciologist Martin O. Jeffries; and the superb minds of Brett Trotter, Thomas D. Nadeau, and Jim Barrington. Thanks also to Connie and Dick Brown, the U.S. Intelligence Policy Documentation Project, Suzanne O’Neill, Margie Wachtel, Morey Stettner, Owen King, Alison McKinnell, Mary and Stephen Gorman, Dr. Karl Singer, Dr. Michael I. Latz of Scripps Institute of Oceanography, April at Micron Electronics, Esther Sung, the National Air and Space Museum, Dr. Gene Allmendinger, the incomparable Heide Lange at Sanford J. Greenburger Associates, and John Pike at the Federation of American Scientists. Author’s Note The Delta Force, the National Reconnaissance Office, and the Space Frontier Foundation are real organizations. All technologies described in this novel exist. “If this discovery is confirmed, it will surely be one of the most stunning insights into our universe that science has ever uncovered. Its implications are as far-reaching and awe-inspiring as can be imagined. Even as it promises answers to some of our oldest questions, it poses still...
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...Acknowledgments With warm thanks to Jason Kaufman for his superb guidance and insightful editorial skills; Blythe Brown for her tireless research and creative input; my good friend Jake Elwell at Wieser & Wieser; the National Security Archive; the NASA Public Affairs Office; Stan Planton, who continues to be a source for information on all things; the National Security Agency; glaciologist Martin O. Jeffries; and the superb minds of Brett Trotter, Thomas D. Nadeau, and Jim Barrington. Thanks also to Connie and Dick Brown, the U.S. Intelligence Policy Documentation Project, Suzanne O'Neill, Margie Wachtel, Morey Stettner, Owen King, Alison McKinnell, Mary and Stephen Gorman, Dr. Karl Singer, Dr. Michael I. Latz of Scripps Institute of Oceanography, April at Micron Electronics, Esther Sung, the National Air and Space Museum, Dr. Gene Allmendinger, the incomparable Heide Lange at Sanford J. Greenburger Associates, and John Pike at the Federation of American Scientists. Author's Note The Delta Force, the National Reconnaissance Office, and the Space Frontier Foundation are real organizations. All technologies described in this novel exist. If this discovery is confirmed, it will surely be one of the most stunning insights into our universe that science has ever uncovered. Its implications are as far-reaching and awe-inspiring as can be imagined. Even as it promises answers to some of our oldest questions, it poses still others even more fundamental...
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...Bloodlines of Illuminati by: Fritz Springmeier, 1995 Introduction: I am pleased & honored to present this book to those in the world who love the truth. This is a book for lovers of the Truth. This is a book for those who are already familiar with my past writings. An Illuminati Grand Master once said that the world is a stage and we are all actors. Of course this was not an original thought, but it certainly is a way of describing the Illuminati view of how the world works. The people of the world are an audience to which the Illuminati entertain with propaganda. Just one of the thousands of recent examples of this type of acting done for the public was President Bill Clinton’s 1995 State of the Union address. The speech was designed to push all of the warm fuzzy buttons of his listening audience that he could. All the green lights for acceptance were systematically pushed by the President’s speech with the help of a controlled congressional audience. The truth on the other hand doesn’t always tickle the ear and warm the ego of its listeners. The light of truth in this book will be too bright for some people who will want to return to the safe comfort of their darkness. I am not a conspiracy theorist. I deal with real facts, not theory. Some of the people I write about, I have met. Some of the people I expose are alive and very dangerous. The darkness has never liked the light. Yet, many of the secrets of the Illuminati are locked up tightly simply because secrecy is a way...
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...www.GetPedia.com Click on your interest section for more information : Acne q Advertising q Aerobics & Cardio q Affiliate Revenue q Alternative Medicine q Attraction q Online Auction q Streaming Audio & Online Music q Aviation & Flying q Babies & Toddler q Beauty q Blogging, RSS & Feeds q Book Marketing q Book Reviews q Branding q Breast Cancer q Broadband Internet q Muscle Building & Bodybuilding q Careers, Jobs & Employment q Casino & Gambling q Coaching q Coffee q College & University q Cooking Tips q Copywriting q Crafts & Hobbies q Creativity q Credit q Cruising & Sailing q Currency Trading q Customer Service q Data Recovery & Computer Backup q Dating q Debt Consolidation q Debt Relief q Depression q Diabetes q Divorce q Domain Name q E-Book q E-commerce q Elder Care q Email Marketing q Entrepreneur q Ethics q Exercise & Fitness q Ezine Marketing q Ezine Publishing q Fashion & Style q Fishing q Fitness Equipment q Forums q Game q Goal Setting q Golf q Dealing with Grief & Loss q Hair Loss q Finding Happiness q Computer Hardware q Holiday q Home Improvement q Home Security q Humanities q Humor & Entertainment q Innovation q Inspirational q Insurance q Interior Design & Decorating q Internet Marketing q Investing q Landscaping & Gardening q Language q Leadership q Leases & Leasing q Loan q Mesothelioma & Asbestos Cancer q Business Management q Marketing q Marriage & Wedding q Martial Arts ...
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