...Beginning the Audit Report Veronica Hemphill University of Phoenix ACC/546 July 9, 2012 Hemphill Financial Madison, Alabama 35758 July 9, 2012 Mr. Larry Lancaster President, Apollo Shoes 2501 Alabama Lane Phoenix, AZ 35404 Dear Mr. Lancaster: This will confirm our understanding of the arrangements for our audit of the financial statements of Apollo Shoes Inc. for the year ending December 31, 2012. We will audit the company’s financial statements for the year ending December 31, 2012, for the purpose of expressing an opinion on the fairness with which they present, in all material respects, the financial position, results of operations, and cash flows in conformity with accounting principles generally accepted in the United States of America. We will begin the audit process upon reviewing the financial statements, organizational charts, and 2009-2011 federal and state income tax returns. Once the information is carefully reviewed, we will conduct a risk workshop primarily to identify key risks and raise risk awareness, draft an audit plan, and schedule an opening meeting. The opening meeting should include senior management and any administrative staff that may be involved in the audit. During this meeting, the scope of the audit will be discussed. You should feel free to ask the auditors to review...
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...Anderson, Olds, & Watershed, CPAs August 13, 2012 Larry Lancaster Apollo Shoes, President 444 Primrose St New York, New York 12345 Dear Mr. Lancaster: Greetings! This letter is to confirm our understanding of our engagement of the approaching auditing process for Apollo Shoes, Inc. Our firm is delighted to carry on the work with Apollo Shoes, Inc. and complete the assessment for the year ending on December 31, 2011. Our team associates would like to attest the audit objectives, terms, limitations, and various services provided for this engagement. Our services will include auditing financial statements such as income statement, balance sheets, statement of retained earnings, and the statement of cash flows. The financial audits will make sure that financial statements are in accordance to General Accepted Accounting Principles (GAAP). As we all know, investors, creditors, managers, and government agencies use these statements. Additionally, our team checks and evaluate the operational performance by learning particular areas of the organization, its significance and effectiveness. Anderson, Olds, & Watershed will provide sensible, but not complete, assurance services that are being carry out by professional auditors to enhance the reliability of internal controls, IT systems, financial statements, compliance with regulation, and human resources practices. Our auditors...
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...Planning the Audit Process I wanted to let you know that Apollo Shoes is satisfied with our services and wants to continue with a full audit. Therefore I wanted to explain to you how I plan to conduct the audit. I will begin with an explanation of the objectives, responsibilities and strategies for completing the audit. This will be followed by explanations on how analytical procedures will be used to plan, conduct and complete the audit, how materiality and risk will be consider in designing the audit and how technology will be incorporated into the audit. The objective in conducting an audit are to obtain reasonable assurance about whether Apollo Shoe’s financial statements as a whole are free from material misstatement, whether due to fraud or error; allowing us to express an opinion that the financial statements are presented fairly, and in accordance with an applicable financial reporting framework. (Arens, J., & & Beasley, 2014) We have a responsibility to conduct this audit in accordance with established standards. These standards indicate that we should have a high, but not absolute, level of assurance that Apollo Shoe’s financial statements are free of material misstatements. However, it is possible that even when we conduct their audit in accordance with standards, we may fail to detect a material misstatement. Therefore, we have a responsibility to work to overcome judgment biases and to continually remind ourselves of the importance of maintaining appropriate...
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...HR Service Hub- Service Commitment 1. Purpose This document outlines the core Monash HR services delivered through the HR Hubs and supported by the HR Centres of Expertise to the Australian staff of Monash University. It sets out the services, the key performance metrics, service quality assurance and issue resolution process. 2. Vision and values Our vision is to be seen as integral to the success and reputation of Monash University by delivering exceptional HR strategy, service and solutions. Our purpose is to facilitate staff engagement and organisational performance by providing workforce management expertise and HR service and solutions. Our values, which guide our behaviour and priorities, are: • Excellence • Innovation • Collaboration • Integrity. 3. Lead HR Business Partners The Lead HR Business Partner is a strategic partner with the group of Faculties/Divisions assigned and is accountable for the strategic and operational management of HR services for their HR Service Hub and actively contributes to University- wide HR effectiveness. They report to the Director HR Business Partnering and have significant delegations and decision making capacity. They are responsible for identifying and delivering HR services for the dean/divisional director and faculty managers/resource managers, as appropriate and will actively support senior management and academic heads. Lead HR Business Partners will meet at least annually with the Dean/Portfolio Head and Faculty...
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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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...Internal Audit Guidebook Providing a framework for understanding and delivering Grant Thornton’s Internal Audit Services in a consistent, high-quality way 2012 Internal audit guidebook 1 Contents Page Introduction 2 Common service delivery methodology 6 Determine client needs 8 Scope and arrange work 10 Plan 13 Analyze and assess 20 Report and recommend 28 Implement 32 Evaluate 33 Determine business and technology context 36 Manage engagement performance, quality and risk 38 Communicate and enable change 40 Appendix 42 Internal audit engagement checklist 43 © Grant Thornton LLP. All rights reserved. Updated August 1, 2012 Internal audit guidebook 2 Introduction What is internal audit? The Institute of Internal Auditors (IIA) defines internal auditing as: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. (1010) An internal audit objectively assesses the management of risks that a company faces. (2100 series) The aim is to • understand the current state, • assess the current state using appropriate standards and criteria, and • develop findings and recommendations...
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...GUIDEBOOK FOR INTERNATIONAL STUDENTS 1 of 14 WHY HOUSTON, TEXAS, USA? Houston was ranked #1, “Coolest Cities to Live In,” by Forbes, July 2012. Houston is the #1 city for job creation. Houston serves as corporate headquarters for 23 companies listed on the 2012 Fortune 500, the second-greatest number of any U.S. city. The Port of Houston has ranked first in the United States in volume of foreign tonnage for 17 consecutive years, and is expected to become the premier port once the Panama Canal expansion is complete. Houston is home to the country’s third-largest consular corps, and more than 90 languages other than English are spoken. No racial or ethnic group constitutes a majority of Houston’s population. The 17-acre downtown Theater District is home to nine performing arts organizations and second only to Manhattan in number of seats concentrated in one geographic area. The Museum of Fine Arts in Houston is one of the nation’s ten largest art museums. Houston has 52,700 acres of parkland including 550 parks, public green spaces, and open water. Houston’s two major airports offer nonstop service to 186 cities worldwide. George Bush Intercontinental Airport is served by 18 airlines, and five airlines operate out of William P. Hobby Airport. 2 of 14 WHY NORTH AMERICAN UNIVERSITY? Safe and responsible environment - North American University (NAU) administration, faculty, and staff are committed to providing a safe and responsible...
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...The Palm Oil Financing Handbook Practical guidance on responsible financing and investing in the palm oil sector © 2008 WWF International. All rights reserved. Any representation in full or in part of this publication must mention the title and credit the above-mentioned publisher as the copyright owner. The authors gratefully acknowledge the assistance of colleagues within WWF and other organizations in the preparation of this document. We would also like to thank Aswin Riva and Kisho Kumar for their technical advice, as well as Joel Posters (ABN Amro), Samantha Lacey (CIS), Maria Anne Van Dijk (Fortis), Simon Harris and Amol Titus (HSBC), Catherine Cassagne (IFC), Leonie Schreve (ING), Aninditta Savitry (Rabobank), Standard Chartered and Teoh Cheng Hai for their invaluable peer review comments on an earlier draft of this document. Design by Nina Narvsten (www.amazingearth.info). Production of this handbook has benefited from technical support by Profundo (profundo@profundo.nl). Profundo is an economic research consultancy specialized in the analysis of financiers, suppliers and clients of companies and policy options to stimulate them to operate in a socially responsible way. This publication also benefits from funding support to Profundo from Doen Foundation ( The Netherlands) This publication is made possible by the generous support of the American people through the United States Agency for International Development (USAID). The contents are the responsibility of WWF and...
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...STRATEGIC MANAGEMENT AND OPERATIONAL GUIDELINES A User Guide for Public Sector Auditors in the Pacific Developed by PASAI in 2012 Pacific Association of Supreme Audit Institutions (PASAI): Strategic Management and Operational Guidelines Pacific Association of Supreme Audit Institutions (PASAI) 2 Pacific Association of Supreme Audit Institutions (PASAI): Strategic Management and Operational Guidelines Foreword The purpose of these guidelines is to provide assistance for Pacific Association of Supreme Audit Institutions (PASAI) members, especially heads of SAIs and managers to carry out their functions strategically, tactically and operationally. They do this by introducing the basics of planning, examining the types of objectives and differentiating the types of plans consisting of the corporate plan, strategic plan, business plan and operational plan for the management of their offices. PASAI recognises the importance of having these strategic management plans as it is top level management’s responsibility to define the SAI’s positions, formulate strategies and guide long term organisational activities. This is one of PASAI’s initiatives aimed at developing SAIs within the region. The guidelines have been produced to assist PASAI members in the effective, efficient and economic planning and management of their resources annually and in the long term. It provides guidance to SAIs in establishing and enhancing their strategic management functions. The guidelines...
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...RESOURCES COMMUNITY DEVELOPMENT AND PUBLIC POLICY guidance on the application of community development approaches to different aspects of anti-poverty and social inclusion work €10 Siobhán Lynam Bridgewater Centre, Conyngham Road, Islandbridge, Dublin 8 Tel: 01 670 6746 Fax: 01 670 6760 Email: info@combatpoverty.ie Website: www.combatpoverty.ie COMMUNITY DEVELOPMENT AND PUBLIC POLICY Siobhán Lynam Community Development and Public Policy 1 © 2006 ISBN: 1-905485-11-5 While every effort has been made to ensure that the information contained in this book is accurate, no legal responsibility is accepted by the author or Combat Poverty for any errors or omissions. The views expressed in this publication are the author’s own and not necessarily those of Combat Poverty Agency. 2 Community Development and Public Policy CONTENTS Acknowledgements Preface 4 5 Introduction Background to the publication Structure of the publication 6 6 Section 1: Defining public policy 1.1 What is public policy? 1.2 How is policy made? 1.3 The public policy cycle 1.4 Example of a community organisation’s impact on policy 7 7 8 13 16 Section 2: A community-development approach to policy making 2.1 Giving voice to excluded groups 2.2 Characteristics of a community-development approach 2.3 Value of adopting a community-development approach 18 18 19 21 Section 3: Influencing public policy making 3.1 Develop a policy...
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...Periodic Intensification of ROUTINE IMMUNIZATION PRE-PRINT RELEASE Lessons Learned and Implications for Action Cover photos courtesy: TopLeft: UNICEF TopRight: UNICEF/El Salvador/Gonzalo Bell BottomLeft: WHO BottomRight: AED/Berengere DeNegri Periodic Intensification of ROUTINE IMMUNIZATION Lessons Learned and Implications for Action e Department of Immunization, Vaccines and Biologicals thanks the donors whose unspecified financial support has made the production of this document possible. is document was produced by the IMMUNIZATIONbasics Project, funded by the U.S. Agency for International Development (Cooperative Agreement #GHS-A-00-04-00004-00) and the Expanded Programme on Immunization team of the Department of Immunization, Vaccines and Biologicals Ordering code: WHO/IVB/____ Printed: _____2009 is publication is available on the Internet at: www.who.int/vaccines-documents/ www.immunizationbasics.jsi.com Copies of this document as well as additional materials on immunization, vaccines and biologicals may be requested from: World Health Organization Department of Immunization, Vaccines and Biologicals CH-1211 Geneva 27, Switzerland • Fax: + 41 22 791 4227 • Email: vaccines@who.int • © World Health Organization 2009 All rights reserved. Publications of the World Health Organization can be obtained from WHO Press, World Health Organization, 20 Avenue Appia, 1211 Geneva 27, Switzerland (tel: +41 22 791 3264; fax: +41 22 791...
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...www.australiaawards.gov.au www.australiaawards.gov.au Australia Awards Scholarships Policy Handbook February 2014 Australia Awards Scholarships Policy Handbook February 2014 You must read this Scholarships Policy Handbook carefully and fully understand its contents before signing the Contract with the Commonwealth of Australia. The handbook is provided to answer any questions you may have about your scholarship. Please also read the other information in your pre-departure pack and follow the instructions carefully. For further assistance, please contact DFAT at scholarships@dfat.gov.au This work is copyright. Apart from any use as permitted under the Copyrights Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth. Requests and inquiries concerning reproduction and rights should be addressed to the Commonwealth Copyright Administration, Attorney-General’s Department, Robert Garran Offices, National Circuit, Barton ACT 2600 or posted at www.ag.gov.au ISBN 1 920861 77 7 Internet: www.dfat.gov.au Contents Australia Awards Scholarship Cycle vii GLOSSARY OF TERMS AND ACRONYMS 8 1. Australia Awards 11 1.1. Australia Awards Scholarships 12 1.2. How to use this scholarships policy handbook 12 1.3. Management responsibilities 14 2. Applying for an Australia Awards Scholarship 17 2.1. Eligibility criteria 17 2.2. Country and regional profiles 18 2.3. English language requirements...
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...Bible v3 18 21 Strategy 21 26 The Benefits of Mobile Apps 27 29 From The Trenches: How Event Planners Select and Use Apps 31 Why Develop an Event Mobile App Selection Strategy? - by Michelle Bruno 32 30 Questions to Answer in a Mobile App Selection Strategy - by Michelle Bruno 35 Selection 35 38 Creating the Perfect Request for Proposal (RFP) for a Mobile App - by Michelle Bruno 46 Event App Solutions: Research Methodology 47 Event App Findings 50 Mobile App and Features Glossary - by Becki Cross and Cathy Key 56 App Provider Tables and Features Overview 73 Post Selection Tactics 73 75 Promoting Engagement - by Liz King 76 Considering Usage - by Liz King 77 Solving Wifi Issues - by Liz King 78 Financial Support - by Liz King 78 82 Credits 83 84 Disclaimer 86 appendix - research Why Version 3? Structure of the Event App Bible v3 Event Apps: Hype or Substance? Where are we now? Do You Need an Event App? Purchasing Factors Earning Adoption - by Liz King Data and Analytics - by Michelle Bruno Partners AD event app bible PREFACE The revolution started just over seven years ago. The iPhone combined with the App Store introduced a new paradigm that all modern smartphones followed. This model has transformed the telecommunication industry, the software...
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...Project Management in the OSCE A Manual for Programme and Project Managers Organization for Security and Co-operation in Europe Development, Coordination and Design This manual is designed and developed by the OSCE Secretariat’s Conflict Prevention Centre, Programming and Evaluation Support Unit (CPC/PESU). Main Author: Sebnem Lust, Programme and Project Evaluation Officer Co-Authors: Laura Vai, Head of Programming and Evaluation Support Unit Sean McGreevy, Project Co-ordination Officer Editor: Keith Jinks Designer: Nona Reuter Published by the Organization for Security and Co-operation in Europe OSCE Secretariat CPC/PESU Wallnerstrasse 6 1010 Vienna Austria Telephone: +43 1 514 36 6122 Fax: +43 1 514 36 6996 www.osce.org Email: pcc-at@osce.org © 2010 OSCE ISBN: 978-92-9234-301-9 Rights and Permissions: All rights reserved. The contents of this publication may be freely used and copied for educational and other non-commercial purposes, provided that any such reproduction is accompanied by an acknowledgement of the OSCE as the source. ii Acknowledgements This manual contains comprehensive guidance on how the Organization for Security and Co-operation in Europe applies the Project Cycle Management method and the Logical Framework Approach to its project work, as well as essential information on the political, programmatic, regulatory and information technology aspects of project management. The manual’s purpose is to ensure coherence, consistency and transparency...
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...Employee HANDBOOK PHILIPPINES Welcome to STARTEK Welcome Brand Warrior! Thank you for joining the STARTEK family. Our mission is to enable and empower you to successfully promote and defend our clients’ brands. Our focus is on ensuring that you are successful in your new position. You are now a Brand Warrior ready to empathize with your customers and fellow employees and take ownership to solve the customer’s issue. You have been hired because you have the determination, enthusiasm and passion for excellence. This handbook was developed to describe the expectations we have for our employees. It also outlines the policies, programs, and benefits available to eligible employees. I strongly encourage you to familiarize yourself with the contents of this employee handbook as soon as possible as it will answer many questions about employment with STARTEK. We are in the business of helping people through our interactions with them. We impact lives one conversation at a time every single day. Enjoy your experiences at STARTEK and know that all of us are here to help and be sure to have fun! Chad Carlson President & Chief Executive Officer Welcome to STARTEK Welcome Brand Warrior! I feel it’s a great honor to welcome to the STARTEK family our newest Brand Warriors. At STARTEK, being a Brand Warrior is an opportunity to make a difference. You’ll find the STARTEK team consists of talented individuals working together to create a winning team. The ONE TEAM ...
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