..... 8 2.2 Number (including date, time, percent) .............................................................. 8 2.3 Formulae ............................................................................................................. 8 2.4 Functions............................................................................................................. 9 2.5 AutoComplete ..................................................................................................... 9 2.6 AutoCorrect
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ETHICS AND THE ROLE OF ACCOUNTANTS According to (Finn, 1994) ethical behaviour is a base which is required in the accounting profession to provide a proper and professional service to a client who just relies on the information provided by the accountant. This helps to build a reputation and in as well in the eyes of the client that the accountant is reliable and adds to their degree of trustworthiness for the client. The reason it has become so important to monitor the ethical behaviour of accountants
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Audit Charter Authorized by: Date: Internal Audit Facilitator: Date: Audit Planning Identify and prepare internal auditors: | |Responsibilities |Preparation and Training | |Audit Team Leaders* |( Planning. organizing, and directing the audit |( Training in audit methods and practice | |
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Journal of Information Systems Vol. 16, No. 2 Fall 2002 pp. 209–222 Impact of Information Technology on Public Accounting Firm Productivity Rajiv D. Banker Hsihui Chang The University of Texas at Dallas Yi-ching Kao University of Wisconsin–Milwaukee ABSTRACT: In recent years, information technology (IT) has played a critical role in the services provided by the public accounting industry. However, no empirical research has evaluated the impact of IT on public accounting firms. This
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CHAPTER 10 Auditing Revenue and Related 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
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Judgment Communication, judgment Analysis, judgment Analysis, judgment Analysis Analysis, communication, judgment Judgment, communication Analysis, judgment, research © The McGraw-Hill Companies, Inc., 2012 Overview Due to the introductory nature of this
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Judgment Communication, judgment Analysis, judgment Analysis, judgment Analysis Analysis, communication, judgment Judgment, communication Analysis, judgment, research © The McGraw-Hill Companies, Inc., 2010 Overview Due to the introductory nature of this
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Size and composition of the account; * Susceptibility to misstatement due to errors or fraud; * Volume of activity, complexity, and homogeneity of the individual transactions processed through the account or reflected in the disclosure; * Nature of the account or disclosure; * Accounting and reporting complexities associated with the account or disclosure; * Exposure to losses in the account; * Possibility of significant contingent liabilities arising from the activities reflected
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EXECUTIVE SUMMARY Just reading the financial section of any newspaper will tell you that today’s business world is more complex than ever. Financing arrangements are more sophisticated, tax and accounting regulations are more complicated, and borrowing and investing tactics that were never heard before are now popular. The accounting profession in Canada is under severe pressure from both national and international sources to re-orient itself to meet the changing requirements of the communities
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90 points are available for the actual responses to the questions and 10 points are available for presentation, clarity and grammar. Total points for the assignment are 100. Note: Answer the questions as comprehensively as possible. Reference to Auditing Standards, your textbook, and other relevant authoritative sources is expected where appropriate. Even where some of the questions are quite general, try as much as possible to relate your answer to the case. 1. Some of the members of Phar-Mor's
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