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independence of internal auditing in China Term Paper Advanced Auditing February, 15 * The independence of internal auditing in China Abstract China’s rapid economic growth boosted its accounting system that has evolved at a singular rate. The national government encourages foreign investors to participate in the domestic capital market actively. The government also strictly supervises the different national economic activities; as a result, the credibility of the auditing system plays a important
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INFORMATION SYSTEMS AUDITING Haryono, MCom, Ak 1 Why study Information Systems and Information Technology? • Vital component of successful businesses • Helps businesses expand and compete • Businesses use IS and IT: To improve efficiency and effectiveness of business processes For managerial decision making For workgroup collaboration IS and IT change the business process dramatically 2 IT Inside Organization 3 SIMASTERGAMA Case study: UGM UNIVERSITY ENTERPRISE
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Michael Dobe Jr. Bernie Ebbers(left) 5340–Ethics CEO Timothy McCoy 4/6/2015 Scott Sullivan(right) CFO&CPA 1. Two General Accounting employees-Dan Renfroe and Angela Walter-made journal entries in the amount of $150 million and $771 million, respectively, without detailed support. It was noted that this was not out of the ordinary at WorldCom. In your opinion, was this a proper accounting practice? Explain. Normally at the end of each month, Worldcom
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[6] Understand the implications of the results of tests of controls on substantive testing [4] INTRODUCTION Your audit firm, Garrett and Schulzke LLP, is engaged to perform the annual audit of Hooplah, Inc., for the year ending December 31, 2012. Auditing standards also allow The case was prepared by Mark S. Beasley, Ph.D. and Frank A. Buckless, Ph.D. of North Carolina State University and Steven M. Glover, Ph.D. and Douglas F. Prawitt, Ph.D. of Brigham Young University, as a basis for class discussion
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Auditing Introduction Letter Travis Alexander 8 June 2015 ACC/546 Eddie Professor Mr. Unum, I would like to first take the time to thank you for placing your trust in Anderson, Olson & Watershed, PLLC to perform the audit and assurance services for Apollo Shoes, Inc. While as a team we understand your organization has many needs that have been presented, we seek to exceed your expectations in our efforts and due care with consideration of your company’s goals of this process. There
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recent financial crisis, auditors failed to give advance warnings of systemic risk, leading some of financial institutions collapsed. After research, the investigator suggests that lack of advance warning results from the limitations of existing auditing and regulation and accounting institutions rather than from the inattention of potential risk made by auditors. This paper involves data from samples of all US headquartered US-based bank holding companies. Author uses all available banks each year
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According to the Sarbanes - Oxley Act and Statement of Auditing Standards, Apollo, a publicly-traded company, should have an audit committee overseeing its internal financial reporting integrity. This audit committee would oversees the audits, both internal and external. Once found evidence of fraudulent accounting, external auditors must communicate the findings within Apollo with the committee or other governing body. External auditors also report the effect that the fraud may result with Apollo
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ATTACHMENT A: GENERIC TRAINING PLAN EY Zimbabwe – 2013 Instructions for completion · This is a generic training plan for ONE hypothetical trainee · All applicants must complete all the sections TRAINING PLAN Elective: Auditing & Assurance Residuals: Taxation Management Decision-Making & Control Financial Management Internal Audit, Risk Management and Governance COMPULSORY SKILLS BUSINESS ETHICS Mode through which competence will be achieved (i.e. practical experience/ simulation Competency to
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enough information about the company under audit’s inventory procedures. Aside from that, he must also identify inventory locations, have a tour of the business, and forbid movement of inventory. Observation of inventories is a generally accepted auditing procedure. The independent auditor who issues an opinion when he has not employed them must bear in mind that he has the burden of justifying the opinion expressed. A decision to observe less than
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