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Audit of cash

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  • 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.

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  • After reading the material in this chapter, you should be able to: 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.

    ppt15p hihihaha4 16-12-2016 25 1   Download

  • (bq) part 1 book "auditing and assurance services" has contents: materiality and risk, fraud auditing, the impact of information technology on the audit process, overall audit strategy and audit program, audit sampling for tests of controls and substantive tests of transactions, audit sampling for tests of details of balances, audit of cash and financial instruments,...and other contents.

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  • The goals of this chapter are: 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,...

    ppt15p thiendiadaodien_9 24-02-2019 17 0   Download

  • 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;...

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  • The consolidated income statement and consolidated statement of cash flows include the revenues and expenses and cash flows of companies that are no longer in the Group up to the date on which the related holding was sold or the company was liquidated, and those of the new companies included in the Group from the date on which the holding was acquired or the company was incorporated through year end. Revenue and expenses associated with discontinued operations are presented in a separate line on the consolidated income statement.

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  • While  the  Port  Authority’s  tunnels,  bridges,  and  airports  continue  to  contribute  the  vast  majority  of  cash  flow  within  the  organization,  over  recent  decades  the  Port  Authority  has  become a  significant  real estate developer and asset manager with  its own expansive  security  force,  a  posture  that warrants  further  evaluation  as  the  demands  of  the WTC  development  approaches  conclusion.   For  example,  the  Port  Authority  is  also  the  owner  of  a  resource  recovery facility, which converts waste to energy.

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  • English for Accounting and Auditing consists of 5 parts (15 lessons), each dealing with a different area of financial accounting, management accounting, auditing (internal and external), financial management and taxation. Every lesson begins with a Reading which consists of vocabulary and basic knowledge about the subject. Each lesson is followed by Listening videos and Activities (short exercise, brainstorming, or a quiz) and they give students the opportunity to practice the target language with partners in realistic situations, opportunity for discussion.

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  • On May 21, 1998, Philips, PolyGram N.V. (‘PolyGram') and The Seagram Company Ltd. (‘Seagram') announced that they had reached an agreement that Seagram would acquire all outstanding shares of PolyGram for a consideration of NLG 117 in cash for each PolyGram share or, at shareholders' election, a mixture of cash and Seagram shares based on an exchange ratio of 1.4012 Seagram shares for each PolyGram share. On June 22, 1998, the price was reduced to NLG 115 or a mixture of cash and Seagram shares based on an exchange ratio of 1.3772 Seagram shares for each PolyGram share.

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  • A controlling owner in this situation could extract wealth from the firm, receive the entire benefit, but only bear a fraction of the cost. We offer a simple pyramidal structure to illustrate this point. An entrepreneur owns 25% of the stock in publicly traded Firm A, which in turn owns 32% of the stock in Firm B. In the most modest scenario, we note that the entrepreneur controls 25% of Firm B -- the weakest link in the chain of voting rights. At the same time, the entrepreneur owns about 8% of the cash flow rights of Firm B, the product of the two ownership stakes...

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  • Chapter 16 - Auditing the financing/investing process: Cash and investments. In this chapter, the learning objectives are: Understand the relationship of the various business processes to cash, know the different types of bank accounts, know tests of details of transactions used to audit cash, be able to explain tests of details of account balances used to audit cash.

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  • Chapter 10 - Cash and financial investments. This chapter described the fundamental controls over cash receipts and disbursements and financial investments. It also explained how the auditors design tests of controls for cash and financial investments and substantive tests for these accounts.

    ppt14p nomoney2 10-02-2017 19 1   Download

  • (BQ) Continued part 1, part 2 of Assurance services in principles of auditing (Twentieth edition) has contents: Cash and financial investments, accounts payable and other liabilities, debt and equity capital, auditing operations and completing the audit, auditors’ reports,... and other contents. Invite you to refer this document.

    pdf457p thuongdanguyetan04 25-07-2019 19 1   Download

  • In this chapter, the learning objectives are: Understand the relationship of the various business processes to cash, know the different types of bank accounts, know tests of details of transactions used to audit cash, be able to explain tests of details of account balances used to audit cash.

    ppt28p shiwo_ding1 30-03-2019 7 0   Download

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  • 468 Making Key Strategic Decisions One of the tasks of the organizational meeting is to determine which SEC “Form” will be utilized in going public. The SEC has promulgated two additional forms, Form SB-1 and Form SB-2, for certain small businesses. The financial statements for such forms are less rigorous than for Form S-1 and require only one year of audited balance sheet and two years of audited income statements, statements of cash f lows, and statements of stockholders’ equity.

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  • CIMATRON LIMITED CONSOLIDATED FINANCIAL STATEMENTS TABLE OF CONTENTS Page Report of Independent Registered Public Accounting Firm Consolidated Financial Statements: Balance Sheets as of December 31, 2006 and 2005 Statements of Operations for the years ended December 31, 2006, 2005 and 2004 Statement of Shareholders' Equity and Comprehensive Income (Loss) for the years ended December 31, 2006, 2005 and 2004 Statements of Cash Flows for the years ended December 31, 2006, 2005 and 2004 Notes to the Consolidated Financial Statements F-2 F-3 F-4 F-5 F-6 F-8 - F-28 REPORT OF INDEPENDENT REGI...

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  • When an item of property, plant and equipment or an intangible asset is considered to be impaired, the impairment loss is recognized in the income statement for the period.The decision to recognize an impairment loss involves estimates of the timing and amount of the impairment, as well as analysis of the reasons for the potential loss.Furthermore, additional factors, such as technological obsolescence, the suspension of certain services and other circumstantial changes are taken into account.

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  • A recent field experiment by Wertenbroch, Soman, and Nunes (2002) provides direct evidence on the link between this type of deliberate “debt aversion” (Prelec and Loewenstein, 1998) and the need for self-control, showing that individuals who score high on a scale measuring impulsivity prefer to pay with cash as opposed to credit.

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  • We compare the predicted values with actual correlations for the sample firms and investigate the cross-sectional relation between them to assess the extent to which the simple model described in the previous section fits the data. First, we report the average values of the predicted serial-and cross-correlations among earnings changes, operating cash flow changes and accrual changes.

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