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approaches used in financial statements

fraud and errors in auditing financial statements

fraud and errors in auditing financial statements

Sư phạm

... missing out an amount of money or not declaring information in financial statements Common examples about errors are errors during data collection and processing and presenting it in financial statements, ... question: Influences of fraud and errors in auditing financial statements for enterprises in Vietnam? In the market economy, demand of giving and receiving information, especially financial information ... Officer (CEO) and Chief Finance Officer (CFO) of these companies are said to involve in processing data to fraud in financial statements Discovering fraud in financial statements in big companies exerts...
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EMERGING PRACTICE ISSUES REGARDING ThE USE o f EXTERNAL CoNfIRMATIoNS IN A N AUDIT o f fINANCIAL STATEMENTS docx

EMERGING PRACTICE ISSUES REGARDING ThE USE o f EXTERNAL CoNfIRMATIoNS IN A N AUDIT o f fINANCIAL STATEMENTS docx

Kế toán - Kiểm toán

... Fraud in an Audit of Financial Statements, ” establishes the relevant requirements and provides guidance on the auditor’s responsibility to consider fraud in an audit of financial statements International ... transactions in the entity’s accounts with independent brokers used by the investment manager and performing appropriate reconciliations Remaining Alert to the Possibility of Fraud in the Confirmation ... sending of confirmation requests, and the responses to those requests.9 Requesting external confirmations is a commonly used audit procedure in an audit of financial statements It can be useful in...
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explain differences of use of financial statements in accountancy and finance

explain differences of use of financial statements in accountancy and finance

Kế toán tài chính

... Definition of Financial statements oBalance sheet oIncome statement oStatement of retained earnings oStatement of cash flows • Differences of use of Financial statements in Accountancy vs Finance ... information in financial statements about the effectiveness of The income share that companies use to reinvest in using retained earnings by: the core business of it   measuring return on investment ... against possible increase in risk DIFFERENCES Purpose ACCOUNTANCY Measuring, preparation, analyzing, and interpretation of financial statements => To collect and present financial information of...
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Auditing Sales and Collection cycle in the auditing financial statements in AVINA – IAFC

Auditing Sales and Collection cycle in the auditing financial statements in AVINA – IAFC

Tổng hợp

... of the Ministry of Finance The financial statements of the company X includes: - Balance Sheet - Report on business results - Notes to the financial statements 29 - Regarding the accounting policies ... time Approving Timeliness 2.3 Sequence in auditing Sales and collection cycle in financial audits conducted by AVINA – IAFC 2.3.1 Audit planning Audit planning is to collect the necessary information ... audit of financial statements The audit objectives set out with closely related to the assertions of the business management about the financial information presented in the financial statements...
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summary of doctoral thesis research on factors affecting audit quality of financial statements of listed companies in the vietnamese stock market

summary of doctoral thesis research on factors affecting audit quality of financial statements of listed companies in the vietnamese stock market

Thạc sĩ - Cao học

... quality of financial FINANCIAL STATEMENTS OF LISTED COMPANIES IN VIETNAMESE STOCK MARKET reports in general and financial reports of listed companies in particular The fourth factor of Internal ... carried out by independent auditors viewpoint of auditors and investors, which influence the characteristics 1.2.2 The role of independent audit of financial reports of listed on financial statements ... is analyzed pertaining to identifying factors affecting audit quality of financial statements of listed companies in the Vietnamese stock market with the focus in the following aspects: The establishment...
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 Circuit theory of finance and the role of incentives in financial sector reform

Circuit theory of finance and the role of incentives in financial sector reform

Ngân hàng - Tín dụng

... by placing money with investment financial institutions in the capital market, and hold the remaining share in noninterest bearing, short-term bank deposits (eq 7) The share of savings going to ... generated by aggregate saving as indicated in relations (21) and (22), and channeled to investing companies through financial investment institutions Investment financial institutions adjust long-term ... explains production overfinancing, excessive risk taking by investors, and changes in investment funding decisions in terms of individual rational responses to economic incentives • By integrating...
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How group work is used in speaking lesson of the first year major students of english at viet nam university of commerce

How group work is used in speaking lesson of the first year major students of english at viet nam university of commerce

Thạc sĩ - Cao học

... portion of classroom speaking time when learners are practicing an intonation contour or trying to pinpoint a certain vowel sound, etc - Intensive: includes any speaking performance that is designed ... mainly on developing reading and writing skills The students of English major classes use a curriculum which lays great emphasis on four skills including listening, speaking, reading and writing ... explain the quantitative findings And at last, a comparison between the teachers’ present procedures used in organizing group work in the speaking lesson and the students’ desires when working in...
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An investigation into the style of the english language used in advertising slogans issued by some world - famous airlines

An investigation into the style of the english language used in advertising slogans issued by some world - famous airlines

Thạc sĩ - Cao học

... Language of Airlines’ Advertising Slogans Page 14 Business Advertising Business advertising is often said to be invisible, because unless one is actively involved in some business, he is unlikely ... Advertising Information Advertising information is the principal contents an advertisement wants to disseminate Advertising is a series of planning actions, so the information of advertising should ... setting: • Participants: the sender and receiver of the messages in both interpersonal and noninterpersonal communication • Messages: including meanings, signs, symbols, encoding and decoding...
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Evaluation of institutional method used in teaching of english in secondary schools of Haripur District

Evaluation of institutional method used in teaching of english in secondary schools of Haripur District

Khoa học xã hội

... teaching methods will be required/ used for teaching a language and teaching physical sciences Even in case of learning a language, the four main skills i.e listening, speaking, reading and writing ... design In the DM, the learner was flooded with ungraded speech, thinking that he would learn in a natural way The oral approach was further developed by bringing in the principle of teaching the ... expected to arouse or even evince interest in dull and stultifying matter The textbook is more than a tool’ it is instrument and material combined The other means of infusing interest are the devices...
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Writing techniques used in classroom

Writing techniques used in classroom

Tiếng anh

... things such as asking for information, looking for jobs, complaining about something, inviting and so on b Language: Writing letters c Stage of teaching: While-writing d Levels: Except the beginners ... Here are some examples used with this technique: Join these pairs of sentences, using the words in brackets: 1.It was raining heavily We went hunting (Although) 2.I had lived in the North for years ... Levels: All levels e Examples: Here are some examples: interesting / to find / country / we / live / it / in / the →We find it interesting to live in the country travel / world / wish / around / I...
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Foreign Words Used In English

Foreign Words Used In English

Tiếng anh

... [Lat.]: in the middle of a sequence of occurences “The film begins in medias res, with a panting, terrified man running through the night.” in situ (in sit'too) [Lat.]: situated in the original ... original or natural position “I prefer seeing statues in situ rather than in the confines of a museum.” in vino veritas (in vee'no vare'i-toss) [Lat.]: in wine there is truth “By the end of the party, ... hoi polloi.” in loco parentis (in loh'koh pa-ren'tiss) [Lat.]: in the place of a parent “The court appointed a guardian for the children, to serve in loco parentis.” in medias res (in me'-dee-as...
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AN INVESTIGATION INTO THE SENTENCE PATTERNS USED IN TRAVEL ADVERTISEMENTS ON ENGLISH AND VIETNAMESE WEBSITES

AN INVESTIGATION INTO THE SENTENCE PATTERNS USED IN TRAVEL ADVERTISEMENTS ON ENGLISH AND VIETNAMESE WEBSITES

Khoa học xã hội

... or criteria of classifying advertising as follows: (1) Basing on medium criterion, advertising types include print advertising (newspaper, magazines), broadcast advertising (radio, television), ... (http://www.investorwords.com/129/advertising.html) Lý Tùng Hiếu in the book Quảng cáo ngôn ngữ quảng cáo (2004) gives out his definition of advertising after analyzing other definitions of advertising ... advertising is, and which types of advertising exist This will bring the general and basic definitions necessary for understanding the issue as a whole 1.2.1.1 Definitions of advertising “Advertising...
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Color Atlas of Pharmacology (Part 14): Drugs used in Hyperlipoproteinemias

Color Atlas of Pharmacology (Part 14): Drugs used in Hyperlipoproteinemias

Sức khỏe giới tính

... ingestion an unpleasant experience The statins, lovastatin (L), simvastatin (S), pravastatin (P), fluvastatin (F), cerivastatin, and atorvastatin, inhibit HMG CoA reductase The active group of ... combination of a statin with an ion-exchange resin intensifies the decrease in LDL levels A rare, but dangerous, side effect of the statins is damage to skeletal musculature This risk is increased ... hormone, renin, which enzymatically catalyzes the formation of angiotensin I Angiotensin I is converted to angiotensin II by the action of angiotensin-converting enzyme (ACE) Angiotensin II stimulates...
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Vocabulary List 5 - Foreign Language Terms Used in English

Vocabulary List 5 - Foreign Language Terms Used in English

Kỹ năng nói tiếng Anh

... especially in the arts (adj.) relating to a group of people who develop innovative and experimental concepts, especially in the arts As part of the , Abe’s paintings have always been on the cutting ... cliché (kle · sha) ¯ ¯ (noun) a phrase or saying which has been overused and, as a result, has little significance or meaning Try to avoid using in your writing, as they are not as powerful as vivid, ... against the man who killed his father and vowed he would seek revenge laissez-faire (le·sa· far) ¯ (noun) a doctrine opposing government control of economic matters except in the case of maintaining...
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FOCUS ON - phrasal verbs used in compound nouns

FOCUS ON - phrasal verbs used in compound nouns

Kỹ năng nói tiếng Anh

... sharply 73 drop-off n A decline in a business's sales, in the occurrence of an event, or in the interest some people have in something, is a drop-off There has been a drop-off in traffic deaths thanks ... isn't screwed on, and it might leak all over the place sign in sign in & signs in signing in signed in signed in sign in p.v When you sign in, you write your name on a list to show that you have ... assembly line is going to back up if Erik doesn't get the parts he needs soon backup n A backup is a situation in which something is being prevented from moving, progressing, or flowing normally...
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phrasal verbs used in compound nouns

phrasal verbs used in compound nouns

Ngữ pháp tiếng Anh

... sharply 73 drop-off n A decline in a business's sales, in the occurrence of an event, or in the interest some people have in something, is a drop-off There has been a drop-off in traffic deaths thanks ... prevented from moving, progressing, or flowing normally, it is backed up Let's take the train downtown Traffic is always backed up at this time of the morn in a Infinitive present tense -ing form past ... assembly line is going to back up if Erik doesn't get the parts he needs soon backup n A backup is a situation in which something is being prevented from moving, progressing, or flowing normally...
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A study of the linguistic features of saying verbs used in political documents in english and vietnamese

A study of the linguistic features of saying verbs used in political documents in english and vietnamese

Khoa học xã hội

... were used to find out the similarities and differences in the important part in finding the result of the research to produce a linguistic features of SAYING verbs used in political documents in ... the Findings and 23 24 these verbs are classified into five different groups, such as asserting, in certain contexts, which help obtain to good results in using these committing, directing, declaring, ... of Directing “Ask” means say something in order to obtain an answer or some information, talk to different people in order to find out something, enquire about the health or well-being of, say...
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