Tài liệu FINANCIAL SYSTEMS & AUDIT pptx

... area, as the easiest way to hide stolen money is to give customers credit instead FINANCIAL SYSTEMS & AUDIT SALES CYCLEObjectives of control•Sales are made to valid customers•Sales ... accounting systems ensures correct posting to revenue, receivables and sales tax accounts3. Regular statements sent to customers4. Centrally held prices and discounts5. For manual systems  ... sales – the use of tills, preferably with in-built safeguards and linked to the main accounting systems 7. Where there are large volumes of receipts by mail and the above control is insufficient:The...

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Tài liệu CRYOGENIC SYSTEMS P2 pptx

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Tài liệu FINANCIAL SYSTEMS & ANALYSIS pdf

... reconciling items that should be written back such as old, unpresented cheques FINANCIAL SYSTEMS & ANALYSISINVENTORY & CASHExample of control test•Petty CashTest of petty cash vouchers ... cash balancePerforms a surprise petty cash count and reconcile to petty cash recordsBank & Cash•Objectives of control•Cash balance are safeguarded•Cash balances are kept to a ... away5. Regular reconciliations reviewed by person with suitable level of authoritiesInventory systems Process Risks Possible control procedureInventory arrives because it has been purchased,...

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Tài liệu Financial Systems and Auditing Test of Control ppt

... invoice4. Any goods returned to supplier are marked as return, to ensure GDN not prepared Financial Systems and AuditingTest of ControlPurchase Cycle...

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Tài liệu FINANCIAL SYSTEMS AND AUDITING ppt

... the audit committee[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] © Pearson Education Limited 2007Slide 7.1 FINANCIAL SYSTEMS AND AUDITINGInternal ... but we have a responsibility to CONSIDER FRAUD in an audit of financial statements.[Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] © Pearson ... information, Personnel system; Computer systems software; Computer applications softwareSub- systems [Hayes, Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition...

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Tài liệu Microprocessor systems a pptx

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Tài liệu -Financial-Statement-Analysis pptx

... firm’s activities. Note: The financial statement to be used for the purpose of analysis should be the audited ones. The audited financial statements give the analyst the auditor’s statement as to ... analyzing the financial statements information, its application and interpretation.Important Learning Terms• Financial analysis • Horizontal financial statements analysis • Vertical financial ... C., Edmonds, T., Olds, P., & Schneider, N. (2006). "Fundamental Managerial Accounting Concepts." 3rd ed. New York: McGraw-Hill Irwin.Qazi Ashfaq | Financial Statement Analysis...

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Tài liệu Financial Audit Manual: 2010 - Checklist for Federal Accounting pptx

... on Integrity & EfﬁciencyUNITEDSTATESofAMERICAPRESIDENT'SCOUNCILonINTEGRITY&EFFICIENCYPCIE Financial Audit ManualH ... the PP&E is more readily determinable than that of the PP&E surrendered, is the acquired general PP&E capitalized at its fair value? (SFFAS 6, par. 32) 123) If general PP&E ... PP&E acquired or surrendered is determinable, is the acquired general PP&E capitalized at the book amount of the PP&E surrendered? (SFFAS 6, par. 32) August 2007 GAO/PCIE Financial...

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Tài liệu Audit Report - Federal Energy Regulatory Commission''''s Fiscal Year 2012 Financial Statement Audit pptx

... Office of Inspector General Office of Audits and Inspections Audit Report Federal Energy Regulatory Commission's Fiscal Year 2012 Financial Statement Audit OAS-FS-13-03 ... an opinion on the fiscal year 2012 and 2011 financial statements of the Commission based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the ... perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting...

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