...Jhalak Dikhhla Jaa Show Type : Dance Reality Show, Show Timing : Sat - Sun 9:00 pm Created by : Synergy Communications Judges : Madhuri Dixit, Karan Johar, Remo D'Souza , Director: Priya Wagal, Producer(s) : BBC India, Production company(s) : Big Synergy. Dance Ke Superkids – Battle of the Baaps Show Type : Reality, Dance, Show Timing : Sat - Sun 9:00 pm Created by : TRP (The Right Picture) ,Judges : Geeta, Marzi & Farah Khan. Anchor : Jay Bhanushali & Shreya Acharya Producer(s) : TRP (The Right Picture), Production company(s) : TRP (The Right Picture). | Z Zee_TV'S Zingers | Serial No. | Rank | Date | Day | Start Time | Programme | TVR | 1 | 4 | 02/06/2012 | Sat | 21:00 | KNORR SOUPY DID LITTLE MASTER 2 | 3.95 | 2 | 13 | 29/05/2012 | Tue | 22:30 | PUNARVIVAH | 2.48 | 3 | 20 | 29/05/2012 | Tue | 21:00 | PAVITRA RISHTA | 2.18 | 4 | 24 | 28/05/2012 | Mon | 22:00 | MRS KAUSHIK KI PAANCH BAHUEIN | 1.88 | 5 | 25 | 01/06/2012 | Fri | 21:30 | PHIR SUBAH HOGI | 1.88 | 6 | 28 | 30/05/2012 | Wed | 19:30 | SAPNE SUHANE LADAKPAN KE | 1.74 | 7 | 31 | 30/05/2012 | Wed | 20:00 | HITLER DIDI | 1.57 | 8 | 36 | 29/05/2012 | Tue | 20:30 | YAHAN MEIN GHAR GHAR KHELI | 1.3 | 9 | 50 | 27/05/2012 | Sun | 12:05 | HFF PLAYERS | 0.95 | 10 | 52 | 28/05/2012 | Mon | 23:00 | AFSAR BITIYA | 0.94 | 11 | 56 | 02/06/2012 | Sat | 17:29 | HFF VIVAH | 0.85 | 12 | 92 | 27/05/2012 | Sun | 20:29 | KNORR SOUPY DID LITTLE MASTER 2 LIMELIGH | 0.66 | Target Group :...
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...professionals on the payroll. Firm provides auditing and tax services, also builds information systems for the consulting side of business for non-audit clients, or clients who have not publicly traded. first assignment as an audit mangager is to assist an audit partner on a client acceptance decision. prospective client is OCEAN MANUFACTERING medium sized manufacturer of small home appliances. At a local chamber of commerce meeting, the president met the company’s president. The company decided to end its relationship with its current auditor because they want to build a relationship with a more nationally established CPA firm because the company want to make an initial public offering IPO of its common stock within the next few years. Ocean’s annual financial statements have been audited each of the past 12 years to comply with the debt covenants and to receive interest rate on the company’s existing line of credit. The December 31 fiscal year has passed so NOW it is the time for the company to contract with a new auditor to get the audit under way. Our partner Jane Hunter is intrigued with the idea of having a client in the home appliance industry. Especially oceans, because it has a favourable market position and growth potential!! Our company never had a client in this industry (small home appliances) before. Most of our audit clients are in the healthcare services industry. For us it is an excellent opportunity to enter a new market!! but, our partner wants...
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...Google 순간 검색을 사용할 수 없습니다. 검색어를 입력한 후 Enter를 누르세요. 자세히 알아보기 Google연결 속도 문제로 순간 검색이 중지되었습니다. 검색하려면 Enter를 누르세요. 검색하려면 Enter를 누르세요. 스크린 리더 사용자는 여기를 클릭하여 Google 순간 검색을 설정 해제하시기 바랍니다. × 자주 오세요? Google을 홈페이지로 설정하는 건 어떠세요? 좋아요 싫어요 +누구? 검색 이미지 지도 Play YouTube 뉴스 Gmail 드라이브 캘린더 더보기 * 번역 * 도서 * Blogger * 사진 * 동영상 * * 모두 보기 | ------------------------------------------------- 양식의 맨 위 숨겨진 입력란 | | | Google 검색I’m Feeling Lucky 양식의 맨 아래 Account Options 로그인 * 검색 환경설정 * * 고급검색 * 언어도구 * * 웹 기록 웹문서 이미지 지도 동영상 블로그 더보기검색 도구 뉴스 도서 게시판 Q&A 애플리케이션 특허 * 검색 환경설정 * 언어 (Languages) * 고급검색 * 웹 기록 * 검색 도움말 모든 언어 모든 언어 한국어 웹 모든 날짜 모든 날짜 지난 1시간 지난 1일 지난 1주 지난 1개월 지난 1년 기간 설정... 기간 맞춤설정 시작일종료일 ------------------------------------------------- 양식의 맨 위 양식의 맨 아래 모든 결과 모든 결과 사전 완전일치 서울특별시 서울특별시 * 자동검색됨 * ------------------------------------------------- 양식의 맨 위 양식의 맨 아래 검색결과 약 935,000개(0.27초) 검색결과 웹문서 [PDF] client acceptance - Textbook Test Banks textbooktestbank.com/.../BBGP_InstructorResource_... * 저장된 페이지 이 페이지 번역하기 acceptance decision process. To raise ... gathered in the client acceptance process can ... Ocean Manufacturing, Inc. are in the healthcare services industry. Ocean Manufacturing Inc...
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...“A STUDY ON BANK AUDITING” BACHELOR OF COMMERCE BANKING & INSURANCE SEMESTER V (2013-14) SUBMITTED BY: ANERI SHAH ROLL NO - 88 PROJECT GUIDE: PROF. SONALI DEOGIRIKAR K.J SOMAIYA COLLEGE OF ARTS,& COMMERCE, VIDYAVIHAR (EAST), MUMBAI-400077 K.J.SOMAIYA COLLEGE OF ARTS, & COMMERCE, VIDYAVIHAR (EAST), MUMBAI – 400077 PROJECT ON: “A STUDY ON BANK AUDITING” BACHELOR OF COMMERCE (B&I) SEMISTER V (2013-2014) Submitted In Partial Fulfillment of the requirements For the Award of the Degree of Bachelor of Commerce- Banking & Insurance By Ms. ANERI SHAH ROLL NO.88 K.J.SOMAIYA COLLEGE OF ARTS, & COMMERCE, VIDYAVIHAR (EAST), MUMBAI-400077 CERTIFICATE This is to certify that Ms.ANERI SHAH of B.com. Banking & Insurance Semester V (Academic Year) 2012-2013 has successfully Completed Project on “A STUDY ON BANK AUDITING” under the guidance of PROF.SONALI DEOGIRIKAR (Mrs.SMITA DAYAL) (Dr.SUDHA VYAS) Course co-ordinator Principal INTERNAL EXAMINER EXTERNAL EXAMINER (Mrs. SONALI DEOGIRIKAR) Project Guide DECLARATION I, Ms. ANERI SHAH the student of B.com - Banking & Insurance - Semester V (2013-2014) hereby declares that I have completed Project on “A STUDY ON BANK AUDITING”. Wherever the data/information has been taken from any book or other sources have been mentioned in bibliography. The information submitted is true and original to the best of my knowledge. Student’s Signature Ms. ANERI SHAH (ROLL...
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...Dhaka Subject: Submission of report on “Corporate fraud & the role of the auditor: Bangladesh Perspective” Dear Sir, We are honored and pleased to inform you that as per the requirements, we worked on the issue of the preparation of a report based on the corporate frauds & the role of the auditor in Bangladesh perspective. To fulfill the report objective, we analyzed & reviewed some of the secondary information available on the internet related to the topic.. Based on our classroom knowledge on the related issues, we tried to make the report as specific and unique as possible. We humbly submit this report for your review and feedback. Preparation of this report demanded a minimum level of working knowledge of the process of audit & assurance . We also tried to follow your instructions properly now and when necessary. We would like to request you to allow us to submit the report. Sincerely Yours’ Group 18 Executive Summary The purpose of this paper is to propose a study on the corporate fraud cases & the role of auditors in Bangladesh perspective. It is tries to find out the reasons behind auditors involvement in the frauds & consequences. For this purpose, we collected & analyzed several research papers & other secondary data like:...
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...Accounts 1 Explain the concept of accounting cycles and their impact on audit approaches, and identify the accounts in the revenue cycle. 2 Discuss the importance of proper revenue recognition and the characteristics of revenuerelated fraud. 3 Describe the major types of fraud and misstatements that have occurred in the revenue accounts. 4 Describe how to use analytical procedures to identify possible misstatements in the revenue cycle. 5 Assess inherent and control risk regarding revenue cycle accounts. 6 Use audit procedures to test the effectiveness of controls in the revenue cycle. 7 Link the auditor’s control risk assessment to the development of substantive tests of accounts in the revenue cycle. 8 Describe the factors that influence the effectiveness and efficiency of audits of account balances. 9 Apply auditing concepts to test revenue. 10 Apply auditing concepts to test accounts receivable. 11 Describe fraud indicators in the revenue cycle and related audit procedures. 12 Evaluate the adequacy of a client’s allowance for doubtful accounts. Th om so n LEARNING OBJECTIVES Le ar ni ng ™ The overriding objective of this textbook is to build a foundation to analyze current professional issues and adapt audit approaches to business and economic complexities. Through studying this chapter, you will be able to: CHAPTER OVERVIEW This chapter illustrates the audit concepts developed in Chapters 4 through 9 by applying them to the accounts...
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...Loren Meyer Acc 400 Case 17-37 1. Your client has declined to depreciate its assets this year because the depreciation expense would reduce the year's small income to a loss. 2. A client's financial statements follow GAAP, but you wish to emphasize that the client is a subsidiary of Webster Corporation in the audit report. 3. In auditing the long-term investments account of a new client, you are unable to obtain audited financial statements for the investee located in a foreign country. You conclude that sufficient appropriate audit evidence regarding this investment cannot be obtained. 4. Due to a very major lawsuit, you have substantial doubt about a client's ability to continue as a going concern for a reasonable period of time. The financial statement disclosures related to this lawsuit are adequate. 5. You decide not to take responsibility for the work of the component auditors who audited a 70 percent owned subsidiary and issued an unmodified opinion. The total assets and revenues of the subsidiary are 5 percent and 8 percent, respectively, of the total assets and revenues of the entity being audited. 6. You decide to take responsibility for the work of the component auditors who audited a 70 percent owned subsidiary and issued an unmodified opinion. The total assets and revenues of the subsidiary are 5 percent and 8 percent, respectively, of the total assets and revenues of the entity being audited. 7. A company has changed the remaining life...
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...------------------------------------------------- Ensō Zen art exemplifies the Zen ideals of simplicity and spontaneity, and most often takes the form of calligraphy and simple ink drawings. The Zen circle, a popular motif in Zen art, represents the entire universe in a single, perfect stroke. Although simple, images like this are difficult to paint successfully and thus must be done with a clear mind focused on the task. Abhaya Mudra (Gesture of Fearlessness) Abhaya in Sanskrit means fearlessness, and the abhaya mudra symbolizes protection, peace, and the dispelling of fear. The gesture is made with the right hand raised to shoulder height, arm bent, and palm facing outward. The gesture is an ancient one, demonstrating that the hand is empty of weapons and thus indicating friendship and peace. To western eyes, it looks like the gesture meaning "stop." In both cases, the gesture implies fearlessness before a potential enemy. In Buddhism, the gesture is a symbol of the fearlessness—and thus the spiritual power—of the Buddha or bodhisattva who makes it. According to Buddhist tradition, the historical Buddha made this gesture immediately after gaining enlightenment. And later, when the historical Buddha was about to be attacked by an angry elephant, he held up his hand in the fearlessness gesture and immediately calmed it. The gesture of fearlessness is is only seen on Buddhas or boddhisatvas and appears most commonly in standing images. In Thailand and Laos, the abhaya...
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...organization to keep track of assets and measure profits and losses. Control procedures are designed to ensure that the business’s goals are achieved. Risk assessment is an assessment that help the company identify its amount of risk. All companies need internal control procedures. Companies should employ employees that are competent, reliable, and ethical. A business with good internal controls should never overlook important duties. All employees should have certain responsibilities and understand those responsibilities. There should also be separation of duties, this will limit fraud and promote accuracy of the accounting records. No one person should be responsible for every aspect of a job. This will cause mistakes to happen. Audits are also a very important internal control procedure so are documents, and electronic devices. What is The Sarbanes-Oxley Act? The Sarbanes-Oxley Act was passed by congress in 2002 with the aim of preventing an assortment of ills related to corporate finance and reporting. The Enron and WorldCom scandals had a great deal to do with The...
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...chicken poop and bulu ayam) → not only sell the meats. 1. Meats 2. Eggs 3. Fertilizer (poop) 4. Livestock (sell the chicks/breeds to other farmer) 5. Feathers • Improve marketing → use En Selamat’s skill in marketing. • Send reminder to debtor. • Give good credit term. • Cut cost → feed and labour expenses (hire relative). 2. Leadership • Autocratic → laissez faire. • Recommendation: democratic. 3. Conflict of Interest • En Selamat and En Azman (“personally benefit from the deal”). • En Selamat and BOD. Recommendations: • Establish a clear set of policies and procedures within the company. • Develop a whistle blowing policy. • Ensure the independency of the management team. • Conduct internal audit or investigation activities. • Ms Choy: To persuade BOD that the issues in the company can lead to a deterioration of the company’s performance, esp. financially. 4. Internal control • EncikSelamat → had responded to unrelated tasks to him. → approved the credit limit of CG without Ms. Choy’s authorization. → access to Ms. Choy information system....
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...internal control a. What is internal control? Internal control is a process, effected by an entity’s board of directors, management and other personnel, designated to provide reasonable assurance regarding the achievement of objectives in the following three categories: * Reliability of financial reporting * Effectiveness and efficiencies of operations * Compliance with applicable laws and regulations Internal control is design to achieve management objectives in three categories. In financial reporting category, the management objectives are related to producing reliable financial reports and safeguarding assets. In the operations category, same examples of management objectives are maintaining a good business reputation, ensuring a positive return an investment, increasing market share, promoting new products innovation, and using assets effectively and efficiently. In the compliance category, the board of management objective is compliance with the regulation and law that affect the entity. The definition of internal control identifies several important concepts. Internal control provides reasonable assurance, not absolute assurance, that management objectives will be achieved. Because people operate the controls, breakdowns can occur. Internal control can help prevent and detect many errors, but it cannot guarantee that will never happen. Several limitation of internal control system prevents management from obtaining complete assurance that controls are...
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...Petty jealousy may have played a part in her coworkers ignoring or explaining away all of Sachdeva’s high-end purchases. It also mentions that they thought she used family money or her husband’s money to pay for her purchases, but perhaps they didn’t actually get to know her background, or research how much money pediatricians make. As noted above, everyone in this case could have really asked themselves how much pediatricians make, or simply could have asked Sachdeva about her family history in a friendly, non-threatening way and ascertained that she did not come from a wealthy background. Also, the auditor should have vouched invoices related to the costs of goods sold, and inquired of the audit committee about their review of credit card statements, internal control procedures. The audit committee should have been reviewing monthly financial statements, bank...
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...that recognizes him as a reliable body. With the growing conscious recognition of the importance of financial data in the ordering of everyday business and economic life, the need of basic economic facts is providing a constantly enlarging opportunity for the accounting profession. The auditors' reports have an especial capacity to fulfill the need for reliable and authoritative financial material not only because of the reputation or prestige of the certified statements, but also because of the significance generally attached by the business man to the functions of the auditor and his reports. These functions, and the scope of these reports, have in the past been definitely related to the character of and changes in business activity. Audits and reviews are basically procedures performed on the financial statements of a company, for the purpose of determining whether the financial statements include any material misstatements. Misstatements are essentially wrong numbers due to numerical errors, fraud, or errors in interpreting the accounting...
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...Cost Audit Cost Audit in EDP environment When planning the cost audit, the cost auditor should consider an appropriate combination of manual and computer-assisted audit techniques (CAATs). In determining whether to use CAATs, he should take into account: i) His computer knowledge, expertise and experience. ii) Availability of CAATs and suitable computer facilities. iii) Impracticability iv) Effectiveness and efficiency. v) Timing. In an EDP environment, the control procedures take basically two stages: 1. Manual Procedure – i.e. the clerical work done up to the translation of data into machine-sensible form. This stage, being manual, is subjected to usual internal control conditions and the Cost Auditor will have little difficulty in appraising them by means of ‘compliance test’ and ‘substantive’ test’. 2. Computer Procedures – i.e. the computer processing work. Auditing in this area is actually a complex activity, for which the Cost Auditor as a prudent person should develop himself for adequate EDP knowledge. Before the actually starts to conduct his audit in EDP environment he should envisage to maintain an ‘Audit Control File’, as his valuable kit. The Computer Audit control File may be built up containing full details of the system including: i) Copies of all source documents and the details of the checks that have been done to ensure their accuracy. ii) Details of physical control over source documents and any control tools on...
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...ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM Ascertaining Internal Control System Methods of ascertaining the control systems are summarized as follows: * Examining previous audit work, * Client’s own documentation of the system, * Interviews with client’s staff, * Tracing transactions, * Examining client’s documents, * Observation of procedures. a. Examining previous audit work: The audit work should provide a record of the previous audit and how the system operates. Any change in the audit work should be documented for updating. b. Clients own documentation of the system: Some organizations have their on Standard Operating Procedures (SOP). These Standard Operating Procedures provides source of information and to the existing control systems. It is therefore important to check whether the system as described in the (SOP) is what actually practiced. c. Interview with staff: During various stages of the audit, the auditor will need to some members of the staff of the client and find out how they carry out the assigned duties. These questions will reveal existing control and give indication of potential problems. d. Tracing transactions: Walk through checks allow auditors to identify any examples of actual procedures that vary from intended procedures. It also helps the understanding of the entire process as well as identification of risks. e. Examining client’s documents: The auditor can also ascertain the...
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