Tài liệu Financial Systems and Auditing Test of Control ppt

... Evidence of authorization of all adjustments to payables ledger Payables ledger control account 1. Evidence of review of reconciliation of purchase ledger listing 2. Evidence of authorization of ... Planning of payments, to ensure cash available and discounts taken 9. Cheque books / stationery kept secure Examples of Control Test cont Documents Test For Credit No...

Ngày tải lên: 22/12/2013, 15:15

... Dassen, Schilder and Wallage, Principles of Auditing An Introduction to ISAs, edition 2.1] © Pearson Education Limited 2007 Slide 7.1 FINANCIAL SYSTEMS AND AUDITING Internal Control and Control Risk MANAGEMENT ... design and implementation of relevant controls may involve (1) Inquiring of entity personnel. (2) Observing and re-performing the application of a s...

Ngày tải lên: 22/12/2013, 15:15

... nghiệp. 2 Phát hành cổ phiếu và trái phiếu không phải là 2 . Phát hành cổ phiếu và trái phiếu không phải là nguồntàitrợ cơ bản cho doanh nghiệp. 3 Tài trợ gián tiếp (trung gian tài chính) là quan trọng 3 . Tài trợ gián tiếp (trung gian tài chính) là quan trọng hơntàitrợ trựctiếp. 4. Ngân hàng là nguồn tài trợ bên ngoài quan trọng . 4. Ngân hàng là nguồn tài trợ bên ngoài quan trọn...

Ngày tải lên: 20/01/2014, 19:20

... views expressed in this paper are those of the authors and do not necessarily reflect the views of the Bank of Finland. * Federal Reserve Bank of Cleveland. Email: yuliya.demyanyk@clev.frb.org. ... y of applications, ranging from analyzing settlemen t and patterns in landscape, s pam classification,oranyotherdistributionof objects and events. One can determine if objects o...

Ngày tải lên: 16/02/2014, 06:20

... coverage of various WIPO functions, including inter alia, the Internal Audit and Oversight Division, the Office of the Ombudsman, the Ethics Office and the Office of the Chief Financial Officer (Controller); ... to the maintenance of the highest possible standards of financial management and the handling of any irregularities; (iii) Reviewing the operation and eff...

Ngày tải lên: 17/02/2014, 21:20

... Marhaus, the son of the King of Ireland • Sir Marhaus gave him a wound and he had to go to Ireland to get someone to make it better • he met lsolt, the daughter of the King of Ireland and she made ... Isolt is beautiful and kind? I can marry Isolt, and then the King of Ireland and I will be friends. It will be good for our two countries,’ King Mark said. ‘Ask the King of...

Ngày tải lên: 13/12/2013, 12:15

... into n equally spaced segments, and search for zero crossings of the function. nb is input as the maximum num- ber of roots sought, and is reset to the number of bracketing pairs xb1[1 nb] , xb2[1 ... iteration one of the previous boundary points is discarded in favor of the latest estimate of the root. The only difference between the methods is that secant retains the most re...

Ngày tải lên: 15/12/2013, 04:15

... iteration one of the previous boundary points is discarded in favor of the latest estimate of the root. The only difference between the methods is that secant retains the most recent of the prior ... REFERENCES AND FURTHER READING: Ralston, A., and Rabinowitz, P. 1978, A First Course in Numerical Analysis , 2nd ed. (New York: McGraw-Hill), § 8.3. Ostrowski, A.M. 1966, Solutions o...

Ngày tải lên: 15/12/2013, 04:15

... REFERENCES AND FURTHER READING: Ralston, A., and Rabinowitz, P. 1978, A First Course in Numerical Analysis , 2nd ed. (New York: McGraw-Hill), § 8.3. Ostrowski, A.M. 1966, Solutions of Equations and Systems ... the familiar Taylor series expansion of a function in the neighborhood of a point, f(x + δ) ≈ f(x)+f  (x)δ+ f  (x) 2 δ 2 + (9.4.1) For small enough values of δ, and...

Ngày tải lên: 15/12/2013, 04:15

... involving the root and a reduced polynomial of degree one less than the original, i.e., P (x)=(x−r)Q(x). Since the roots of Q are exactly the remaining roots of P , the effort of finding additional ... evaluated efficiently, and whose derivative is continuous and nonzero in the neighborhood of a root. Even where Newton-Raphson is rejected for the early stages of convergence (b...

Ngày tải lên: 15/12/2013, 04:15