Tài liệu FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS ppt

... statements on auditing standards for financial audits unless specifically excluded. GAGAS incorporate the AICPA’s general standard criteria, and the field work and reporting standards and the related ... Standards (GAGAS) Note: The standards to be used vary depending on the type of audit or engagement. GAGAS standards generally include AICPA standards as well as additi...

Ngày tải lên: 18/02/2014, 01:20

... Financial Systems and Auditing Test of Control Purchase Cycle Examples of Control Test Documents Test For Purchase ... sequence check 3. Evidence of matching purchase invoices with GRNs and purchase order 4. Evidence for checking casts, extensions and tax treatment 5. Evidence for account coding 6. Initialing invoice ... placed 3. Written, sequenced purchase order 4. All outstandin...

Ngày tải lên: 22/12/2013, 15:15

... transactions  correspondence  personnel information  customer and vendor information  entity objectives and standards  procedure manuals  information about external events, activities and conditions Input for Information ... statements, including significant accounting estimates and disclosures Obtain an understanding of the information system and the related business p...

Ngày tải lên: 22/12/2013, 15:15

... receives b t+1 /R at time t and, if the match is not separated, it repays b t+1 at time t + 1. Because of risk neutrality, the interest rate is always constant, and therefore, r and R bear no time subscript. 9 Firm’s ... debt b t+1 chosen by the firm is independent of b t and w t = g t (b t ). Proof 1 Since w t and b t enter the objective function additively and they do not affect ne...

Ngày tải lên: 17/02/2014, 21:20

... Selection and Industrial land Use. • Households as a factor of production versus as a client. • Historic cities – commerce and industry at the Center. • Changes in Technology and Transportation. ... products nationally and employ workers as a factor of production – the friction is the commuting of workers enter for Real EMIT C state Sources of Spatial data on Firms and emp...

Ngày tải lên: 09/12/2013, 20:15

... word Rational and Rational’s products are trademarks of Rational Software Corporation. References to other companies and their products use trademarks owned by the respective companies and are for ... relationship. A relationship is a summary of a stereotyped association and a set of primary and foreign keys. Every relationship is between a parent and child table, where a parent t...

Ngày tải lên: 10/12/2013, 15:15

... Management and Access Products www.adc.com • +1-952-938-8080 • 1-800-366-3891 EIA-232/V.24 PatchMate ™ EIA-232/V.24 has been a long standing electrical and mechanical data communication interface standard. EIA-232/V.24 ... interface • Key Type A and B available • Balanced patch cords PMPC-B-X (Key Type B) and PMP-6XX002 (Key Type A) are used • Modules and patch cords are red (Key Ty...

Ngày tải lên: 10/12/2013, 17:15

... devices, and provides guidelines for their selection and use in typical installations. Previous Deployment Attempts Full-rate ADSL The initial ANSI T1.413 and ITU G.992.1 (from the ITU G.dmt standards ... Residential and Small Office/Home Office (SOHO) environments has accelerated the development of appropriate splitters and filters. This Application Note briefly reviews the histo...

Ngày tải lên: 10/12/2013, 17:15

... filehandles. • Use the rsh command instead of the rlogin command. Other methods of distribution to consider are ones that use tools like the rdistandfilesynccommands. 6.5.4 Replicas and the ... 7.2.5 Pathnames and filehandles All NFS operations use filehandles to designate the files or directories on which they will be performed. Filehandles are created on the server and contain...

Ngày tải lên: 11/12/2013, 01:15

... command, the command show is left on the command line after the displayed output. The IOS is assuming that you are entering one of the parameters of this command and thus reenters the command ... recall and edit previously executed commands. The next two sections discuss how to recall and edit previous (or current) commands. Command-Line History On any IOS device, use the show history c...

Ngày tải lên: 11/12/2013, 13:15