...Summary WEEK 2 Individual Assignment from Text, Questions 1-23 Learning Team, Auditing, Attestation, and Assurance Services Paper 1 Learning Team, Auditing, Attestation, and Assurance Services Paper 2 Discussion Questions 1, 2 and 3 WEEK 3 Individual Assignment from Text, 5-29, 5-30, 6-20, 6-21, 6-22, 7-22 Learning Team Assignment, Assessing Materiality and Risk Simulation Paper Learning Team Assignment, Assessing Materiality and Risk Assessment Presentation Learning Team Assignments from Text, Exercises 6-26, 7-25 Discussion Questions 1, 2 and 3 WEEK 4 Individual Assignment from Text, 8-15, 8-16, 10-31, 10-32 Learning Team Assignment - Apollo Shoes Case Assignment Discussion Questions 1, 2 and 3 WEEK 5 Individual Assignment from Text, 11-6, 11-8, 11-9, 13-8 Learning Team Assignment - Audit Sampling Case Memo Weekly Summary Final Examination ACC 491 Contemporary Auditing 1, Complete Course + Final Exam Purchase here http://chosecourses.com/acc-491-contemporary-auditing-1-complete-course-final-exam Product Description WEEK 1 Individual Assignment, Generally Accepted Auditing Standards Discussion Questions 1, 2 and 3 Weekly Summary WEEK 2 Individual Assignment from Text, Questions 1-23 Learning Team, Auditing, Attestation, and Assurance Services Paper 1 Learning Team, Auditing, Attestation, and Assurance Services Paper 2 Discussion Questions 1, 2 and 3 WEEK 3 Individual...
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...ACC 491 Entire Course http://homeworkgallery.com/index.php/product/acc-491-entire-course/ http://homeworkgallery.com/index.php/product/acc-491-entire-course/ http://homeworkgallery.com/index.php/product/acc-491-entire-course/ ACC 491 Week 1 Individual Assignment Generally Accepted Auditing Standards Paper Write a 700- to 1,050-word paper in which you explain the nature and functions of auditing. Relate your explanation to the audit functions in your organization, or an organization with which you are familiar. In your paper, be sure to address the following: Describe the elements of the Generally Accepted Auditing Standards (GAAS). Describe how these standards apply to financial, operational, and compliance audits. Explain the effect that the Sarbanes-Oxley Act of 2002, and the Public Company Accounting Oversight Board (PCAOB), will have on audits of publicly traded companies. Discuss the additional requirements that are placed on auditors from this Act, and the actions of the PCAOB. ACC 491 Week 1 DQs Access the SEC home page at http://www.sec.gov. What is one of the most recent litigation brought by the SEC against a public firm or against an accounting firm? Read the abstract of the complaint and download the document filed with the court. Comment on the nature of the litigation. What is one the most recent Staff Accounting Bulletin that provides guidance to the profession? What was the...
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... Course Description This course is the first course in auditing subject. This course has an overall objective to help students to learn the basic concepts and practices of auditing and assurance services as well as to understand the auditor ethics and responsibilities. Also, it helps students to understand the basic concepts that underlie the audit process and how to apply those concepts to various audit assurance services. Through the first part of auditing course, much attention is given to the conceptual, theoretical and practical aspects of auditing financial statements. This course will also examines auditing theory and practice, emphasizing audit standards in Indonesian context, audit risks, materiality, characteristics of evidence, internal controls, auditors’ reports and professional ethics, sampling, and audit programs. Course Objectives After completion of this course, students are expected to be able to: 1. Understand why there is a demand for auditing and assurance services 2. Differentiate between auditing and accounting 3. Understand the relationship among auditing, attestation, and assurance services 4. Know the different types of auditors and their types of services 5. Understand the issues currently affecting the profession 6. Understand generally accepted auditing standard and their relationship to standard auditing 7. Understand the relationship...
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...referred to as the test specifications, outlines the content areas covered on the examination and the weighting allotted to each content area. This document also lists the topics, the level of competence for each topic, and the related learning objectives and competencies. The learning objectives have been designed to ensure that the competencies are met. In addition, information is provided on the proportion of each question type presented in the examination (that is, multiple choice, quantitative problems, and so on). Use Candidates should use the examination blueprint to prepare for the course examination. The blueprint may not include all the topics listed in the course materials; however, candidates are still responsible for acquiring a broad-based knowledge of all topics not listed in the blueprint since these topics will be tested in assignment and review questions. The topics not listed in the blueprint will also provide candidates with a greater depth of understanding of auditing concepts. Examination Objectives The objective of the 4-hour comprehensive examination is to test CGA candidates on the prerequisite knowledge required for advancement into PA1 and PA2, so as to ensure that the candidates have the broad-based knowledge in assurance needed to function properly in the association’s capstone courses. Examination Guidelines for Questions i) Question Type The following are guidelines on the type of questions and their approximate weightings: Percentage Weighting...
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...referred to as the test specifications, outlines the content areas covered on the examination and the weighting allotted to each content area. This document also lists the topics, the level of competence for each topic, and the related learning objectives and competencies. The learning objectives have been designed to ensure that the competencies are met. In addition, information is provided on the proportion of each question type presented in the examination (that is, multiple choice, quantitative problems, and so on). Use Candidates should use the examination blueprint to prepare for the course examination. The blueprint may not include all the topics listed in the course materials; however, candidates are still responsible for acquiring a broad-based knowledge of all topics not listed in the blueprint since these topics will be tested in assignment and review questions. The topics not listed in the blueprint will also provide candidates with a greater depth of understanding of auditing concepts. Examination Objectives The objective of the 4-hour comprehensive examination is to test CGA candidates on the prerequisite knowledge required for advancement into PA1 and PA2, so as to ensure that the candidates have the broad-based knowledge in assurance needed to function properly in the association’s capstone courses. Examination Guidelines for Questions i) Question Type The following are guidelines on the type of questions and their approximate weightings: Percentage Weighting...
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...d prepare the exercises and problems before class to improve the quality of your questions and responses to my questions. Academic Honesty and Integrity Millersville University places a high value on academic honesty. It is expected that all work performed for credit in this course will be your own. This course will be administered in strict compliance with the university policy. Special accommodations Any student wishing to request a special accommodation need only make such a request before the end of the second week of class. Please call the Associate VP for Student Support- 872-3178. My intention is to honor all legitimate requests. The deadline is necessary to allow sufficient time for a meaningful solution. Exceptional circumstances will also be considered at any time during the semester. Student Evaluation: Tests – 2 tests (mid-term and final- 100 pts each) 200 pts Cases: 6 total cases Group Cases: You are leader- 1@ 50 pts 50 pts You are group member- 2@25 pts 50 pts Individual Cases- 3 @ 33.33 pts 100 pts Total Points 400 pts Textbooks: Arens, Elder and , Auditing & Assurance Services: An Integrated Approach 15th ed., Prentice-Hall, 2014 Trussel, John M. and Frazer, J. Douglas The Lakeside Company: Case Studies in Auditing, 12th edition, Prentice-Hall , 2012 Student Learning Objectives- The student will be able to: 1. incorporate professional...
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...Course Outline Programme: International Masters of Business Administration Cohort: 57 Academic Year/Trimester: 2015/2016 Trimester II Course Code and Course Name: INBA 6370 - FINANCIAL STATEMENT ANALYSIS FOR GLOBAL FIRMS Course Type: Core Level: Year 1 Lecturer: Mr. Andre Taitt Lecturer’s e-mail: andre.taitt@fac.gsb.tt Lecturer’s phone #: 1-868-685-5631 Learning Assurance Officer: Alana Ifill Prerequisite/co-requisite course (s): Introduction to Financial Accounting Workshop Involvement of other institutions for delivery: None 1 1.0 Vision and Mission of the Lok Jack GSB Our purpose is to contribute to the development of the human and institutional capacity required to transform the business landscape and shape our own destiny. Through our comprehensive and integrated programmes and consultancy services, we provide a framework for developing new pathways for achieving sustainable growth and competitiveness The mission of the School is to improve the international competitiveness of people and organisations in the Caribbean through business education, training, consulting and research. 2.0 Quality Statement In today’s organization the non financial manager can no longer avoid financial information. Profit statements, operating budgets, and project analyses are constant part of a manager’s day. The concept of the finance and non financial manager has now become very blurred. The modern manager must have the ability to utilize the appropriate...
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...Course Meeting Day/Time: Monday - 6:00 – 10.00 p.m. Professor Information: Dr. Jones Olajide E-mail: jones.olajide@strayer.edu Phone: 240-217-0141 Welcome, students! I have the privilege of being your Financial Accounting course instructor for this term. I’m excited about the opportunity to get to know you, and I’m looking forward to a happy and productive summer 2014 Quarter. I will always be available to meet with individual student before or after class on Mondays for mini-conferencing. You can also contact me on my above e-mail or phone number outside the official class hour Monday to Friday. Biographical Information: My professional experience includes working as an Accountant in the Nigeria Foreign Ministry, Abuja – Nigeria from 1984 to 2003, during which I served as Finance Attaché to the Nigerian High Commission, London – UK (1989 – 2003), and Nairobi – Kenya (1998 – 2003). I also worked as an Accountant in the Nigeria Federal Ministry of Agriculture & Rural Development, Abuja – Nigeria (2004 – 2007). During the course of my professional career, I have had opportunities to conduct job training for subordinates and staff, and delivered practical tutoring sessions as per the Nigerian government public service norms. I joined Strayer University as Adjunct Instructor Accounting in March 2012, and as a Full-time faculty since spring 2013 quarter. We hope you have a successful spring semester at Strayer University. I look forward...
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...procedures in place. Our firm always tries to develop close links with our audit clients. We employ highly educated as well as trained staff members and ensure that audit tools are of high quality. We have a successful audit approach as we greatly focus on understanding our clients’ business including their control issues, and incorporate diagnostic procedures, risk assessment procedures and audit testing techniques. The audit and assurance services offered by our firm would prove to be really beneficial to your company. There are four distinct types of these services through which we can verify whether an assertion is reliable or not. They are as follows: 1) “Audit of Historical Financial Statements 2) Effectiveness on Internal Control over Financial Reporting 3) Review of historical financial statements 4) Other attestation services that may be applied to a broad range of subject matter,” (Arens, Elder, & Beasley, 2006). Apart from these attestation services, the other type of assurance services that we provide consist of assurance services related to information technology. Being the auditors, we will evaluate your systems and controls in order to ensure that they are reliable. We will use SysTrust and WebTrust services...
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...AP/ADMS 4552 3.0 Sections A and B Information Systems Audit Schedule First day of class: Section A: Wednesday, September 11, 2013 11:30 AM – 2:30 PM, Location: HNE 030 Section B: Thursday, September 12, 2013 7:00 PM – 10:00 PM, Location: HNE 032 REQUIRED COURSE TEXT/READINGS: • Hall, James A., (2011), Information Technology Auditing, 3e, Mason: South-Western Cengage Learning (Referred to as “IT Audit Text” in the Readings List for each class) • Additional material as listed in the course outline. This includes articles referenced by links, readings from books that were required for prerequisite courses, cases and assignment details posted on our web site. • CICA Assurance Handbook, as available online from York University library, (referred to as “Handbook” in the Readings List for each class). Selected readings are from: [Note this book is available on reserve at the business library in the Schulich building if you do not have a copy.] • Arens, A., R. J. Elder, M. S. Beasley and I. B. Splettstoesser-Hogeterp. 2011. Auditing: The Art and Science of Assurance Engagements, Canadian 11th Edition, Pearson Prentice Hall: Toronto. (Referred to as “Audit Text” in the Readings List) References for the 12th Canadian edition of the Audit text (as an alternative to the 11th edition) will be provided separately as a document on the course web site. Warnings: Photocopying more than 10% of a textbook is illegal, and may involve penalties...
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...individual components, we can’t help but notice that the awareness of the importance of education as a foundation for the growth and development of each country isn’t strong enough. Education quality is becoming increasingly important for those who are involved in it either directly or indirectly, and for those who use its services. Access to education and quality education are to be regarded as mutually dependent and indivisible needs and rights. This is primarily achieved by developing creativity, civic and democratic values, as well as by knowledge, abilities and skills needed for everyday and professional life. Basic education is not sufficient or complete, and therefore should be considered only as a basis for learning that needs to be used all life long. Lifelong learning for all has become one of the pillars of development. Quality management is a part of management aimed at achieving quality goals through planning, monitoring, assuring and improving quality. Involving all members of the organization brings us closer to total quality control (Total Quality Management, TQM). Efficient Total quality management system in organization can facilitate quickly challenge in word market. Total quality management realize target and mission in education of young generation. TQM upgrade management quality and quality of work in education institute in general. The key points for the improvement of education are scientific and technological development,...
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...Value 3. Fitness for use 4. Support 5. Psychological impressions. Product iPhone5 ( Apple Smartphone) 1. Conformance to specification * Is the latest product by Apple Inc. * With the latest A6 processor , iOS 6 ultra fast performance with 4 inch wide screen and retina displays make its more powerfull than previous iPhone. * This iPhone5 will satisfy the consumer needs with 8 megapixel camera and HDR makes the picture brighter and clear. With panorama now can capture all the wide scene with all new improvements. 2. Value * The iPhone5 services will satisfy the consumer purposes such as texting , calling , browsing , maps and etc at maximum performance and will exceeds the customers expectations. * The iPhone5 also gives more applications to making people life easier such as e-book , health check up , tickes booking , and etc. * The price is acceptable for buyers and depends customers expectation before purchasing it. 3. Fitness for use * The iPhone5 the the thinnest and lighter smartphone ever made. You can put anywhere you want . * The iPhone5 is made up of high quality materials there are aluminium and glasses and it’s a plastic free. * There are two colours of iPhone5 , white and black. The iPhone5 is very durable even the glasses will not break when its fall to the ground . * The iPhone5 is monitored when its made and it is a valueable craftsmanship of the smartphone. 4. Support * The iPhone5 the...
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...3rd September- 23 November 2012 Clinical Planning BSN July 09- Clinical Practice VI Roster | Clinical Learning Outcome | Clinical Plan Activity | 3rd-Sept- 12 OctoberGroup 3: - 4 BSN with 7 DIN studentsWeek 13rd -7th Sept Week 210th-14th SeptGroup 1: - 4 BSN with 7 DIN studentsWeek 317th- 21st Sept Week 424th-28th SeptGroup 2 : - 4 BSN with 7 DIN studentsWeek 51st-5th Oct Week 68th-12th Oct15 October-23 NovemberBSN July ‘09Ward 5 Surgical/Eye/ENT Clinic15 Octo-26 OctGroup 1-7 StnGroup 2- 8 StnWard 10 Medical /Hemodialysis29 Oct-9NovGroup 1-7 StnGroup 2- 8 StnOrtho Clinic/Physio Clinic12 Nov-16 Nov ( Holiday)19 Nov-23 NovGroup 1-7 StnGroup 2- 8 Stn | Hospital OrientationWARD 17Pediatric WardBSN Clinical Practice VI AN 3320 * Clinical Learning Objective: 1. Provide individualized quality care to all assigned clients following the nursing process 2. Perform management and organizational ability during the provision of nursing care 3. Apply critical appraisal skills to evaluate the available evidence which underpins practice 4. Plan health promotion activities for clients and family to maintain appropriate behaviors to attain or maintain health 5. Integrate significance of research in clinical practice to achieve best patient outcomesSpecific Objectives: * Plan timely execution of nursing task in the ward * Perform independent learning through self-study and reflective practice * Effectively use up to date information through electronic access...
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...definition of fiduciary duty is a legal obligation of one party to act in the best interest of another. The obligated party is typically a fiduciary that is someone entrusted with the care of money and property.. In this case, there are abuses of power by management and breach of fiduciary on the part of directors. A fiduciary obligation exists whenever the relationship with the client involves a special trust, confidence, and reliance on the fiduciary to exercise his discretion or expertise in acting for the client. One of the two fiduciary duties categories are the duty to exercise power in good faith and interest of the company. These duties vary with different types of relationships between fiduciaries and their counter-parties. Encik Zayed was planned to terminate the auditor’s appointment and appoint a new ’friendly party’ auditor. Secondly, the duty of care states that duty to pay attention and to try to make good decisions. The duty of director to act for the proper purpose and should not misuse their power. The exercise of director power for an improper purpose is a breach of duty. In this case, the directors’ abuses of power happened when Encik Zayed and Puan Hashimah charged personal vehicle expenses totaling RM50,150 to company during the year 2005. In addition to that, several withdraws from the company totaling RM12,500 were made from the company without proper documentation. 2. Segregation of duties in an accounting department serves as the primary defense...
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...Credit Points Prerequisites Corequisites Co-badged status Unit Description 2 3 3 3 3 3 3 3 List of changes since first version was published Learning Outcomes Assessment Tasks Class Test Assessed Coursework Group Projects (3) Final Examination 4 5 6 6 6 6 8 Unit Schedule Delivery and Resources Classes Prizes Required and Recommended Texts and/or Materials Technology Used and Required Teaching and Learning Strategy 9 11 11 11 11 11 12 Policies and Procedures Academic Honesty Grades Grading Appeals and Final Examination Script Viewing Special Consideration Policy Student Support UniWISE provides: 13 13 13 13 13 14 14 Student Enquiry Service Equity Support IT Help 14 14 14 Graduate Capabilities Problem Solving and Research Capability Learning Outcome Assessment Task 15 15 15 15 Engaged and Ethical Local and Global citizens Learning Outcome Assessment Task 15 15 15 Discipline Specific Knowledge and Skills Learning Outcome Assessment Task 15 16 16 Critical, Analytical and Integrative Thinking Learning Outcome Assessment Task 16 16 16 Research and Practice Policy on Group Projects Page 2 of 20 17 18 General Information Convenor and teaching staff Unit Convenor: Jan Zwar Email: jan.zwar@mq.edu.au Phone: 61 2 9850 8491 Office: E4A 420 Consultation Hours: 4-6 pm Tuesday, or by appointment. You can email me to arrange an appointment. Lecturer: Monica Ren Email: monica.ren@mq.edu.au Office: 02- 9850 8504 Tutor:...
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