Assurance statements

Ebook "CIMA exam practice kit: Financial accounting and tax principles (Paper P7, 2005 edition)" to provide for the Institute, together with the practical experience requirements, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy.

366p tuongnhuoclan 28-11-2023 9 5   Download

Part 1 of ebook "IFRS and XBRL: How to improve business reporting through technology and object tracking" provides readers with contents including: international financial reporting standards (IFRS); framework, standards and interpretations of IFRS; practice statement management commentary; IFRS disclosures, other reporting standards and assurance;...

382p mocthanhdao0210 19-11-2023 6 5   Download

This paper explores the relationship between audit committees and sustainability reporting using the Global Reporting Initiative (GRI) as a framework. We find that the audit committee has an additional impact on the board of directors on voluntary sustainability.

12p viindra 06-09-2023 5 4   Download

Part 1 of ebook "Auditing and assurance services" provides readers with contents including: the contemporary auditing environment; auditing and assurance services; professional standards; the financial statement audit; engagement planning; management fraud and audit risk; risk assessment - internal control evaluation; employee fraud and the audit of cash; revenue and collection cycle;...

615p hanlinhchi 28-08-2023 7 4   Download

Continued part 1, part 2 of ebook "Vietnam tourism occupational standards: Food and beverage service" provides readers with information about standards such as: quality assure work in your team; plan, allocate and monitor work of a team; prepare and analyse financial statements and reports; plan, manage and conduct meetings; operate basic security equipment;... Please refer to part 2 of the ebook for details!

111p tieuvulinhhoa 22-09-2022 14 5   Download

Continued part 1, part 2 of ebook "Vietnam tourism occupational standards: Tourist boat service" provides readers with information about standards such as: provide on-the-job coaching; deliver a group training session; quality assure work in your team; plan, allocate and monitor work of a team; prepare and analyse financial statements and reports;... Please refer to part 2 of the ebook for details!

53p tieuvulinhhoa 22-09-2022 11 4   Download

Software Quality Assurance: Lecture 7. This lecture will cover the following: discuss the importance, impact, practices, and techniques of software quality assurance as they relate to different activities in the software development processes; abstract statements of services and/or constraints;...

46p haoasakura 30-05-2022 13 2   Download

The main goals of this chapter are to: Understand the four general stages in an audit related legal dispute, know the definitions of key legal terms, know the auditor's liability to clients under common law, understand the auditor's liability to third parties under common law,...

18p tradaviahe19 29-03-2021 22 4   Download

After reading the material in this chapter, you should be able to: Know the definition of assurance services, be familiar with the types of assurance services offered by cpas, know the definition of an attestation engagement, know the types of attestation engagements,...

15p tradaviahe19 29-03-2021 21 2   Download

Chapter 3: Engagement planning. In this chapter, you will: List and describe the required pre-engagement activities that auditors undertake before beginning an audit engagement; understand the importance of planning the audit engagement so that it is conducted in accordance with professional standards; define materiality and explain its importance in the audit planning process;...

18p shiwo_ding8 26-06-2019 24 2   Download

Chapter 1 "Auditing and assurance services". This chapter define information risk and explain how the financial statement auditing process helps to reduce this risk, thereby reducing the cost of capital for a company; define and contrast financial statement auditing, attestation, and assurance services; describe and define the assertions that management makes about the recognition, measurement, presentation, and disclosure of the financial statements and explain why auditors use them as the focal point of the audit.

12p shiwo_ding8 26-06-2019 27 1   Download

Chapter 2: Professional standards. In this chapter students will be able to: Understand the development and source of generally accepted auditing standards, describe the fundamental principle of responsibilities and how this principle relates to the characteristics and qualifications of auditors, describe the fundamental principle of performance and identify the major activities performed in an audit.

15p shiwo_ding8 26-06-2019 17 1   Download

Chapter 4 - Management fraud and audit risk. This chapter define business risk and understand how management addresses business risk with the Enterprise Risk Management Model; explain auditors’ responsibility for risk assessment and define and explain the differences among several types of fraud and errors that might occur in an organization.

22p shiwo_ding8 26-06-2019 32 3   Download

Chapter 6 - Employee fraud and the audit of cash. This chapter define and explain the differences among several kinds of employee fraud that might occur at an audit client, identify and explain the three conditions (i.e., the fraud triangle) that often exist when a fraud occurs, describe techniques that can be used to prevent employee fraud.

15p shiwo_ding8 26-06-2019 26 2   Download

Chapter 5 - Risk assessment: Internal control evaluation. This chapter define and describe internal control and explain the limitations of all internal control systems, distinguish between the responsibilities of management and auditors regarding an entity’s internal control, define and describe the five basic components of internal control and specify some of their characteristics.

36p shiwo_ding8 26-06-2019 16 1   Download

Chapter 7 - Revenue and collection cycle. In this chapter, the learning objectives are: Discuss inherent risks related to the revenue and collection cycle with a focus on improper revenue recognition describe the revenue and collection cycle, including typical source documents and control procedures; give examples of tests of controls over customer credit approval, delivery, and accounts receivable accounting;...

15p shiwo_ding8 26-06-2019 13 1   Download

Chapter 10 - Finance and investment cycle. This chapter describe the finance and investment cycle, including typical source documents and controls, give examples of tests of controls over debt and stockholders’ equity transactions and investment transactions, describe substantive procedures for finance and investment accounts.

17p shiwo_ding8 26-06-2019 20 1   Download

Chapter 8 - Acquisition and expenditure cycle. This chapter identify significant inherent risks in the acquisition and expenditure cycle; describe the acquisition and expenditure cycle, including typical source documents and controls; give examples of tests of controls over purchases of inventory and services.

16p shiwo_ding8 26-06-2019 15 0   Download

Chapter 9 - Production cycle. This chapter describe the production cycle, including typical source documents and controls; give examples of tests of controls for auditing the controls over conversion of materials and labor in a production process; identify and describe considerations involved in the observation of physical inventory and tests of inventory pricing and compilation.

16p shiwo_ding8 26-06-2019 18 0   Download

Chapter 11 - Completing the audit. This chapter identify major activities performed by auditors in completing the substantive procedures following the date of the financial statements; understand the role of attorney letters in evaluating litigation, claims, and assessments; explain why auditors obtain written representations and identify the key components of written representations.

16p shiwo_ding8 26-06-2019 14 2   Download