...steps or modifications to an audit program is likely to be the most appropriate if an auditor assesses the risk of management fraud to be relatively high? 1) 2) 3) 4) c. Performing relatively less audit work at interim dates Placing greater reliance on management’s representations Performing less extensive tests of internal controls Assigning less experienced personnel to the engagement Generalized audit software, such as IDEA and ACL, can be used in a variety of ways during an audit engagement. Which of the following audit steps is a CGA most likely to perform using generalized audit software? 1) 2) 3) 4) Test compliance with a client’s internal controls. Implement a strategic systems-based audit of financial statements. Select a...
Words: 7836 - Pages: 32
...Introduction 3 Executive Summary 3 Data and General Analysis 4 CONCLUSIONS 12 Integrity Statement 13 Works Cited 13 Executive Summary In this report we will show, via descriptive statistics, how independent variables appear to contribute to the success of motion pictures. Using data collected from a sample of 100 motion pictures produced in 2005, we utilize the following variables: Opening Weekend Gross Sales (in millions of dollars); Total Gross Sales (in millions of dollars); Number of Theaters, and; Weeks in Top 60, to graphically depict their contribution to that success. We will also display the data in both tabular and graphical methods to allow management to make inferences about the data and ultimately enable decision making with reference to the data set. There are more variables and parameters available to determine each depicted variable’s contribution to the success (or lack of success) of the motion picture, but this report only analyzed, interprets and presents with reference to the four variables mentioned. Major highlights include: * 70% of the motion pictures in the sample had Opening Weekend Gross Sales of less than $10 million. * 73% of the motion pictures in the sample had Total Gross Sales of less than $40 million. * 45% of the motion pictures in the sample were shown in 250 or less theaters. * 65% of the motion pictures in the sample spent less than 10 weeks in the Top 60. * Additionally, there were 3 high performing...
Words: 1467 - Pages: 6
...------------------------------------------------- ------------------------------------------------- In Partial Fulfillment To the Requirements in Technical Documentation ------------------------------------------------- Submitted to Associate Professor Domingo, Vivien, DBA Submitted by Edward A. Almerol Zharmaine C. Cruz July 14, 2014 Part 1 PROPOSAL SUMMARY * BS1 General Ledger * Keywords General Ledger System, Income Statement, Balance Sheet, Trial Balance Report, General Ledger Report. * Abstract The General Ledger has been the basic bookkeeping tool of double-entry accounting since the Green Eyeshade days. It records financial transactions as both Credits and Debits in balance sheets, which before the advent of software were bound together in huge volumes like something out of a Dickens novel. BS1 General Ledger from Davis Business Systems brings the General Ledger up to cyber speed with a variety of easy-to-use accounting tools that can track budgets and financial data and generate income statements, balance sheets, and other reports. It's freeware, a good start, accountancy-wise. BS1 General Ledger proves just how much high-quality business software is available for free, though it's also available in a paid version that adds technical support and free updates. However, many businesspeople, entrepreneurs, treasurers, and others will appreciate what the freeware can do for both sides...
Words: 3603 - Pages: 15
...poem poet’s name/any relevant biographical facts summary of the poem’s subject or topic. Thesis • In your thesis, identify the literary element(s) to be analyzed and the approach or direction of the analysis. • What message is the poem sending? Sample Thesis Statement #1 In “First Lessons,” R. Zamora Linmark uses allusions to describe how not to write a poem, and then he uses imagery and allusions to describe how to write a poem properly. Sample Thesis Statement #2 R. Zamora Linmark in “First Lessons” uses imagery and verbal irony to describe how a writer can discover his or her topic, then through diction and allusion, tells the writer how to write a poem that will leave a lasting impression on readers. Sample Thesis Statement #3 In the poem “First Lessons,” R. Zamora Linmark uses allusion and visual imagery in a playful way to teach writers what to avoid and what to incorporate when composing poems based on other literary works. Linmark advises writers that it is okay to borrow, or even steal, from others’ literary works as long as they replace them with works of their own. Body Paragraphs • The number of paragraphs will be based on the number of elements you analyze and the number of claims that you make. Sample Organization #1 In “First Lessons,” R. Zamora Linmark uses allusions to describe how not to...
Words: 643 - Pages: 3
...people just like yourself. At www.howto.co.uk you’ll be able to talk to, and share tips with, people who have similar interests and are facing similar challenges in their lives. People who, just like you, have the desire to change their lives for the better – be it through moving to a new country, starting a new business, growing their own vegetables, or writing a novel. At www.howto.co.uk you’ll find the support and encouragement you need to help make your aspirations a reality. How To Books strives to present authentic, inspiring, practical information in their books. Now, when you buy a title from How To Books, you get even more than words on a page. HOW TO WRITE ESSAYS A step-by-step guide for all levels, with sample essays Don Shiach howtobooks ACKNOWLEDGMENTS The author and publishers are grateful to Nicholas Murray and the Rack Press, Kinnerton, Presteigne, Powys LD8 2PF for permission to reproduce History from Nicholas Murray’s collection ‘The Narrators’. Published by How To Content, A division of How To Books Ltd, Spring Hill House, Spring Hill Road, Begbroke, Oxford OX5 1RX, United Kingdom Tel: (01865) 375794 Fax: (01865) 379162 info@howtobooks.co.uk www.howtobooks.co.uk All rights reserved. No part of this work may be reproduced or stored in an information retrieval system (other than for purposes of review), without the express permission of the publisher in writing. Text © Don Shiach 2009 First edition 2007,...
Words: 11877 - Pages: 48
...CGA-CANADA ADVANCED EXTERNAL AUDITING [AU2] EXAMINATION December 2010 Marks 30 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example, if the best answer for item (a) is (1), write (a)(1) in your examination booklet. If more than one answer is given for an item, that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded for explanations. Note: 11/2 marks each a. Which of the following opinions is an auditor most likely to issue when he or she found a material misstatement in a client’s opening balances during an initial audit engagement, but has determined that the balance sheet accounts at the end of the fiscal year are not materially misstated? 1) 2) 3) 4) An unqualified opinion modified by an explanatory paragraph A qualified (GAAP) opinion A qualified (scope) opinion An adverse opinion b. Which of the following situations is most likely to represent an attitude risk factor, in the context of the fraud triangle model of material financial reporting fraud? 1) 2) 3) 4) c. Significant managerial judgment needed to determine an estimated account balance Major unusual transactions recorded by management Aggressive managers who unduly emphasize meeting quantitative earnings targets Inadequate profitability Which of the following elements is not an example of an organization and management...
Words: 10295 - Pages: 42
...RESEARCH DESIGN OPENING QUESTIONS 1. What is a research design and what are the kinds of basic research designs? 2. How can the basic research designs be compared and contrasted? 3. What are the major sources of errors in a research design? 4. How does the researcher coordinate the budgeting and scheduling aspects of a research project? 5. What elements make up the marketing research proposal? 6. What factors should the researcher consider while formulating a research design in international marketing research? 7. How can technology facilitate the research design process? 8. What ethical issues arise when selecting a research design? AUTHOR’S NOTES: CHAPTER FOCUS This chapter provides an overview of research design. A definition and a classification of research designs are presented. The differences between exploratory and conclusive research designs are discussed. The three basic types of research designs, namely exploratory, descriptive, and causal, are described and a comparative analysis of these designs is presented. The potential sources of errors in research designs are covered in some detail. The budgeting and scheduling of a marketing research project, as well as the preparation of a marketing research proposal, are covered. This chapter is similar to competing texts with regard to the material on the basic types of research designs. It is different in that it presents a comparative analysis of these designs and also gives a unified treatment...
Words: 5760 - Pages: 24
...Substantive procedures are tests to obtain audit evidence to detect material misstatements in the financial statements. Substantive procedures generally include analytical procedures and test of detail of transactions, account balances and disclosures. What are the assertions used by auditors? Hint: PROVE Presentation and disclosures (or Classification and understandability) Records completeness, accuracy, cut-off (correct accounting period) Obligation (or rights and obligation) Valuation and allocation Existence Audit Procedures What are some of the typical audit tests? Confirming compliance with law and accounting standards Reviewing notes for understandability Reviewing of post year-end items Cut-off testing Analytical review Confirmations Reconciliations to control accounts Recalculation of correct amounts Third party confirmation Reviewing invoices for proof that item belongs to the company Matching amounts to invoices Confirming accounting policy consistent and reasonable Reviewing post year-end payments and invoices Expert valuation Physical verification Inspection of supporting documentation Confirmation from directors that transactions relate to business Inspection of items purchased What model can be used for designing an audit plan? Agree opening balances with previous year’s working papers Review general ledger for unusual records Agree client...
Words: 6118 - Pages: 25
...CHARTERED FINANCIAL ANALYST Texas BA II Calculator Workshop CHARTERED FINANCIAL ANALYST Setting up your BAII Calculator Workshop Setting up your calculator (BAII Plus) Decimal places &|F! Set to mathematical precedence &|"&! No. of payments per year &-K Clear time value calculations &0 Calculator Workshop Memory function The calculator can store numbers for you Example: You calculate the answer to 2 + 3.5 = 5.5 and then wish to store it Press D then K (5.5 has now been stored and assigned to button K Having cleared the screen (P), it is now possible to recall the number by pressing J then K It is always possible to recall the last answer from the calculator by pressing & and then x CHARTERED FINANCIAL ANALYST Nominal vs. Effective Interest Rates Calculator Workshop Calculating nominal and effective rates Periodic rate (r) Nominal/stated rate r x Annual no. of periods Effective Annual Rate (EAR) EAR = (1 + r)12/n – 1 Where n = number of months Example: Calculating nominal and effective rates Calculate the nominal rate from a 4% six-monthly periodic rate Calculate the EAR from a 4% six-monthly rate Calculate the EAR from a nominal rate of 8% paid quarterly Calculator Workshop Example: 8% paid 6-monthly is, in effect, 8.16% 8% paid quarterly is, in effect, 8.243% 0.08 FV = $100 1 + = $108.243 4 r Effective rate = 1 + − 1 n where r is the nominal rate n 4 Calculator Workshop ...
Words: 2388 - Pages: 10
...Computer Programming Language Week 11 Data Files Objectives Understand Text and Binary Files Declaring, Opening, and Closing File Streams Reading from and Writing to Text Files Passing and Returning Filenames Reading from and Writing to Binary Files (Optional) 2 Files File: collection of data that is stored together under a common name, usually on a disk, magnetic tape, or CD-ROM Each file has a unique filename, referred to as the file’s external name For example, prices.dat and info.txt 3 Text and Binary Files A file can be thought as an array of bytes. Characters Displayed 768A Code page: ASCII Code Software Interpretation Binary numbers, in decimal numbers: 55 54 56 65 4 ASCII Table 5 Other Code Page* How this text file is stored in computer? Hello 您好 Encode simplified Chinese • GB2312 • GB18030 • UTF-8 6 Declaring, Opening, and Closing File Streams To store and retrieve data outside a C program, you need two items: A file A file stream File stream: one-way transmission path used to connect a file stored on a physical device to a program Input file stream: receives data from a file into a program Output file stream: sends data to a file 7 File Streams 8 Declaring a File Stream File stream is a data structure For each file that your program uses, a file stream must be named (declared) and created (opened) Declare a file stream ...
Words: 1171 - Pages: 5
...How to Write an Article Review An article review is both a summary and an evaluation of another writer's article. Teachers often assign article reviews to introduce students to the work of experts in the field. Experts also are often asked to review the work of other professionals. Understanding the main points and arguments of the article is essential for an accurate summation. Logical evaluation of the article's main theme, supporting arguments and implications for further research is an important element of a review. Here are a few guidelines for writing an article review. Steps Sample Article Reviews Sample Newspaper Article Review Sample Research Article Review Writing Your Own Review 1 Read the article several times. Begin by looking quickly at the opening statements, headings and opening sentences of each paragraph and the conclusion. Then go back to the beginning and read the article in its entirety. Reading the article a third time with a highlighter or pen in hand allows for making notes or highlighting important sections. 2 Create a summary outline. This is an outline of the main points made in the article and the supporting research or arguments. It is strictly a restatement of the main points of the article and does not include your opinions. Review the summary outline to eliminate unnecessary items. Erase or cross out the less important arguments or supplemental information. 3 Write an outline of your opinions. Review each item in the summary outline to...
Words: 598 - Pages: 3
...How to prepare for IELTS - Writing Contents Page Details of the writing test Task 1 Bar and line graphs, pie charts & tables Process or flow charts Objects/how something works How to prepare for Task 1 Task 2 Questions How to prepare for Task 2 General tips for writing 2 2 4 7 9 10 13 14 17 19 Make sure you have a copy of the How to prepare for IELTS – FAQs booklet in addition to this booklet. 1 How to prepare for IELTS - Writing Details of the Writing Test Procedure of the test The writing test is the third test you do on the test day. You have 60 minutes for this test. There are two tasks or parts to do. You will be given a card with the two tasks – one task on each side of the card. You can make notes or write your plans on the card but it will not be seen by the examiner. You will also be given an answer booklet. You have to write your essays in the answer booklet. Notes are not acceptable and essays under the word limit will be penalized. How to prepare for IELTS - Writing Length & Timing You have to write at least 150 words. You are advised to spend 20 minutes on this task. Marking The Tasks This task tests your ability to perform one or more of the following functions in English: describe and interpret graphic data describe the stages of a process or procedure describe an object or event or sequence of events explain how something works Task 1 Your performance in Task 1 will be assessed on the criteria below: Task Achievement Being...
Words: 3707 - Pages: 15
...Creative Strategy We will be using the CAN criteria to create the sample advertisement in the magazine insert. The magazine insert will stay connected to the target audience, be appropriate for all individuals and create a novelty effect for Herbal Essence. The advertisement will connect to the target audience by hiring the top model…. to endorse the product. It is a partial abstract of her face where she will look towards her luscious hair where the face reveals only her eyes and lips to create an abstract effect by focusing mainly on her luscious hair. The model’s expression would reflect that she is astonished that she has gotten such a luscious hair. Her wide eyes and a little open lip would signify that she is awed with the product effectiveness. This full page advertisement will highlight her luscious hair which is the need for many young women. This advertisement with the sachet attached will be placed in the centre page of the ‘Her World ‘magazine, the reason as to why it is being placed in the centre is that it would attract even browsers of the magazine as the centre page will stop when flipped in a rush. This would catch the attention of people who do not even purchase the ‘Her World’ magazine but also the browsers who are keen to know what are the contents inside the magazine. The key shape sample of Herbal essences ‘’Hello Hydration’’ shampoo will be glued to the centre of her long luscious hair as a symbolic message to consumers. The need for a key shape of...
Words: 1098 - Pages: 5
...Sample CV for Freshers Sample CV for candidates who have just passed out of college and are looking out for their first job. This CV sample works for most of the people who do not have any complexity in their career. Title of the CV Name: Address: E-Mail Id: Contact No.: ------------------------------------------------------------------------------------------------------------------------------- Career Statement: Your objective should fit into the purpose of the opening notified. It should not be too broad and vague. Career Summary: • If you are a fresher, focus on your qualification, grades and achievements during your student life. • If you are an experienced candidate, focus on your work experience and the skills you have acquired during your employment. • If you have any expertise on any software packages which can be useful for the company, it’s a good place in your CV to mention about it. • If you have any other skills which you think would impress your prospective employer, it’s a good place to mention them. They will catch the employer’s attention fast. • In this section of CV you can also mention about your travel with in or outside the country. Project Experience: • Currently working on XYZ project for ABC company ltd., using VB and SQL. • Implemented ABC system at XYZ client using C++. • Implemented XYZ system using VB and Oracle at ABC ltd. Computer skills: • Programming in C/ C++ ...
Words: 330 - Pages: 2
...PRACTICAL TRAINING REPORT AT ZULFAHMY & CO. DAILY REPORT DATE/DAY | EXACT NATURE OF WORK DONE | REMARKS | 01 Feb 2013(Friday) | PUBLIC HOLIDAY – HARI WILAYAH | | 04 Feb 2013(Monday) | -Report of duty. -Self introduction session and introduced to staff in Zulfahmy & Co.-A few of staff explains scope of work that will be done and the rules of the company.-View the file and document that has been audited by the company such as :- * PAF (Permanent Audit File ) – BLUE * CAF (Client Audit File) – YELLOW * TF (Tax File) – RED-View of the company’s background such as :- * Introduction about Zulfahmy & Co. * Corporate Vision * Professional services – auditing, consulting services, taxation, secretarial and accounting, internal audit services. -Learn on how to use fax machine. | Able to get to know the managers and other officers in the organization and their responsibilities. | 05 Feb 2013(Tuesday) | - Recall double entry treatment.-Learn and write name of the company, company’s account number, amount in the slip of Muamalat Bank, and deposit cheque at Muamalat Bank. After deposit the cheque we need to take the slip report and filing the slip in file.-Learn on how to use a Photostat machine.-Learn on how to do a casting (figure). | Understanding on how deposit check to bank muamalat. | 06 Feb 2013(Wednesday) | -View a blue file (permanent audit file) : * PILOT POWER SDN. BHD * NALURIAN SDN. BHD-Having a short quiz and interview with...
Words: 5374 - Pages: 22
