Attestation Roger Philipp, CPA AUDIT Written By: Roger Philipp, CPA Roger CPA Review 1288 Columbus Ave #278 San Francisco, CA 94133 www.RogerCPAreview.com 415-346-4CPA (4272) AUDIT Table of Contents Introduction…………………………….………………………………..………………1 AUDIT-1 Audit Standards & Planning…………………………………………….…………….…...2 AUDIT-2 Internal Control…………………………………………………………………….………...3 AUDIT-3 Audit Evidence…………………………………………………………….………………....4 AUDIT-4 Audit Sampling........................
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Lecture 1 Chapter 1- Demand for audit and assurance services. Assurance services * Independent professional services that improve the quality of information for decision makers. 1. Attestation services * A type of assurance services in which the public accounting firm issues a written communication that express a conclusion about the liability of a written assertion of another party. * Three categories of Attestation services: a. Audit historical financial statements A
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to increase your comfort level working with databases. Areas of topics that use WRDS database include, for example, corporate social (ir)responsibility (KLD), consensus and forecasts from security analysts (IBES), abnormal returns for specific corporate actions or events (Eventus), detailed audit information between accounting firms and corresponding companies (Audit Analytics), and any topic concerning firm financial performance (COMPUSTAT/CRSP/AMADEUS). The workshop consists of three parts (Each
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Introduction to Accountant Responsibility Essentially, accountants have a responsibility a number of parties, with the major parties in this case being the government, clients and third parties. In today’s capitalist society, the accounting profession is deemed to be a common and important feature. Discussing the responsibilities accountants have to the three parties identified above would, therefore, certainly be a prudent and logical move. Responsibility to Clients To begin with, accountants
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Chapter 01 An Introduction to Assurance and Financial Statement Auditing True / False Questions 1. | Independence standards are required for audits of public companies, but not for audits of private companies. True False | 2. | Decision makers demand reliable information that is provided by accountants. True False | 3. | Information asymmetry seldom occurs. True False | 4. | Conflicts of interest often occur between absentee owners and managers. True False |
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The Washington State Board of Accountancy has specific education requirements that are current after July 2000. In order to be eligible to take the CPA exam, a person must have a Bachelor’s degree or higher and must have completed at least 150 semester credits of college education (Board of Accountancy Washington State). Within these 150 semester credits, 24 credits must be in accounting subjects with 15 credits at the upper or graduate level and 24 credits must be in business administration subjects
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PeopleSoft 9 and 9.1 Payroll Tax Update 15-D October 2015 PeopleSoft 9 and 9.1 Payroll Tax Update 15-D Year End Processing 2015: U.S., Puerto Rico, and U. S. Territories This document provides the information you need for using PeopleSoft Payroll for North America to complete 2015 year-end payroll processing. Please feel free to contact the Oracle Global Customer Support for help with any questions you may have on the year-end programs. The telephone number is 1.800.223.1711. The pages
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Describe a social audit. 10 Describe possible difficulties for corporate social responsibility to succeed in the global environment. KEY TERMS Ethics: Discipline dealing with what is good and bad, or right and wrong, or with moral duty and obligation. Human resource ethics: Application of ethical principles to human resource relationships and activities. Profession: Vocation characterized by the existence of a common body of knowledge and a procedure for certifying
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Issues and Problems Faced by Non Profit Organizations: Funding for Non Profit Organizations “Funding for Non-Profit Organizations” Introduction In general, non-profit organizations conduct business activities and actually raise revenues but their surplus funds are not distributed to owners or shareholders. They operate with the help of some staff who are, although paid salaries, do not earn as much as those who are employed in business
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Best Practices: Nonprofit Corporate Governance One of the most significant and valuable developments of the post-Sarbanes-Oxley Act environment has been the emergence of governance “Best Practices” proposals designed to enhance and improve corporate responsibility and governance. These proposals have come from a wide variety of sources, ranging from self-regulatory agencies (e.g., NYSE, NASDAQ) and business groups (e.g., The Business Roundtable, The Conference Board, National Association of Corporate
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