kim toỏn bỏo cỏo ti chớnh audit of financial statements

... Chính mục ti u đề : Duy trì ổn định hoạt động sản xuất xây dựng giai đoạn tới, đơn vị cần thu thập thông tin từ nhiều nguồn nh thông tin đơn vị, thông tin ngành, thông tin phơng ti n thông tin đại ... mục ti u chung đơn vị thành phần có mục ti u riêng Vấn đề quan trọng phải kết hợp hài hoà mục ti u chung mục ti u riêng , lấy mục ti u chung làm trọng Điều có nghĩa không đợc nhấn mạnh mục ti u ... hồi Các thông tin từ môi trờng góp phần phục vụ cho việc hình thành mục ti u Thông tin từ môi trờng thông tin tình hình giá cá nguyên liệu dùng sản xuất, nhu cầu sản phẩm , tâm lý ti u dùng khách...

Ngày tải lên: 17/12/2012, 10:06

... phũng kim toỏn i vi h s kim toỏn v Bỏo cỏo kim toỏn d tho - Soỏt xột ln cui ca BG cụng ty i vi h s kim toỏn v Bỏo cỏo kim toỏn d thỏo lp Bỏo cỏo kim toỏn chớnh thc 2.4.4.Phỏt hnh Bỏo cỏo kim toỏn ... v Bỏo cỏo kim toỏn d tho, trng nhúm kim toỏn s tin hnh lp Bỏo cỏo kim toỏn v th qun lý (nu cú) .Bỏo cỏo kim toỏn ca cụng ty AVA c lp theo ỳng mu quy nh ca Chun mc kim toỏn Vit Nam ban hnh Bỏo cỏo ... KTV tin hnh lp Bỏo cỏo kim toỏn thớch hp phỏt hnh cho khỏch hng Nh vy trc phỏt hnh Bỏo cỏo kim toỏn chớnh thc, h s kim toỏn phi tri qua ba ln soỏt xột cht ch: - Soỏt xột ca trng nhúm kim toỏn...

Ngày tải lên: 08/11/2013, 04:20

... b, ti sn, ngun iu chuyn ni b Bỏo cỏo ti chớnh c lp l Bỏo cỏo ti chớnh riờng ca Cụng ty Xi mng Hong Thch Cụng ty khụng lp Bỏo cỏo ti chớnh hp nht vi cỏc cụng ty v cụng ty liờn kt Bỏo cỏo ti chớnh ... c cỏc phn hnh kim toỏn c th, KTV lp Bỏo cỏo kim toỏn ú a ý kin ca mỡnh v s trung thc v hp lý ca BCTC ca n v c kim toỏn c) Lp v cụng b Bỏo cỏo kim toỏn: Lp v cụng b Bỏo cỏo kim toỏnl bc cụng vic ... chun b kim toỏn cú rt nhiu c bit i vi kim toỏn Bỏo cỏo ti chớnh Cỏc cn gii quyt giai on ny nh: Xỏc nh phm vi mc ti u kim toỏn, la chn i ng kim toỏn viờn, thu thp thụng tin, ký kt hp ng kim toỏn...

Ngày tải lên: 08/11/2013, 04:20

... ty Ernst & Young Việt Nam năm qua Đơn vị: triệu VND Năm 2005 Năm 2006 Năm 2007 Chỉ ti u Số ti n % Số ti n % Số ti n % Kiểm toán 65.142 62% 88.088 64% 133.909 69% Tư vấn thuế 25.216 24% 34.410 25% ... sẵn, kiểm toán viên ti n hành thực thử nghiệm kiểm soát (Test of control), kiểm tra chi ti t việc ghi chép kế toán, thực thử nghiệm bao gồm thủ tục phân tích thủ tục kiểm tra chi ti t Trong trình ... Communication Products, Multimedia Projectors, Toners and Photosensitive Drums & Toner Cartridges Các sản phẩm công nghiệp Semiconductor Production Equipment, Broadcasting Equipment, Ophthalmic...

Ngày tải lên: 08/11/2013, 04:20

... respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Altus, Oklahoma, as of June ... City of Altus, Oklahoma Report on Audit of Financial Statements June 30, 2007 Table of Contents Introductory Section Pages Selected City Officials Financial Section Independent Auditor’s ... government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements This report, also, contains other supplementary information in addition to the basic financial statements...

Ngày tải lên: 19/06/2014, 11:20

... following table provides a comparison of the revenues and expenses relative to the major functional areas of the governmental activities City of Altus Governmental Activities Years Ended June 30, 2007 ... increase was the issuance of additional debt of $ 1,450,000 to finance the acquisition of equipment offset by the pay down of previously issued indebtedness Additional information on the City’s long-term ... activities Business-type activities increased the City’s net assets by $ 418,567 The key element of this increase was the improvement in overall revenues City of Altus Business-Type Activities...

Ngày tải lên: 19/06/2014, 11:20

... statements The government-wide financial statements (i.e., the statement of net assets and the statement of activities) report information on all of the nonfiduciary activities of the primary government ... governmental entities that operate electric distribution systems The OMPA’s board is comprised of thirteen members from the participating entities Five are automatically appointed from major cities and ... general administrative services II Summary of significant accounting policies A Reporting entity The accompanying financial statements present the City and its component units, entities for which...

Ngày tải lên: 19/06/2014, 11:20

... original maturities of three months or less from the date of acquisition State statutes authorize the City to invest in obligations of the U.S Treasury; time deposits with financial institutions, if ... unearned and amortized in the statement of activities The details of this difference are as follows: Principal repayments: Capital lease obligations, net of issuances $ 39,507 Operations of internal ... example, as a result of employee resignations and retirements Long-term obligations In the government-wide financial statements and proprietary fund types in the fund financial statements, long-term...

Ngày tải lên: 19/06/2014, 11:20

... administrators of the OFPRS The OFPRS issues a publicly available financial report that includes financial statements and required supplementary information for the firefighting employees of the City ... 2.625% of final average compensation multiplied by the number of years of credited service Final average compensation is defined as the average of the five highest consecutive annual salaries out of ... normal retirement based on average salary and credited service as of the termination of employment A participant who becomes totally and permanently disabled after completion of 10 years of service...

Ngày tải lên: 19/06/2014, 11:20

... Reconciliation of operating income to net cash provided by operating activities: Operating Income (Loss) $ Adjustments to reconcile operating income (loss) to net cash provided by operating activities: ... in) operating activities $ 538,562 6,305 (196,334) 348,533 Assurance Fund $ CASH FLOWS FROM NONCAPITAL INVESTING ACTIVITIES Transfers in Net cash provided by noncapital investing activities CASH ... investing activities CASH FLOWS FROM INVESTING ACTIVITIES Interest received on investments (Increase) in investments Net cash provided (used) by investing activities 1,695,606 361,913 (2,394,044) (336,525)...

Ngày tải lên: 19/06/2014, 11:20

... Reporting Based on an Audit of Financial Statements Performed In Accordance With Government Auditing Standards November 9, 2007 City Commission City of Altus Altus, Oklahoma I have audited the financial ... financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Altus, Oklahoma, as of and for ... Financial Reporting In planning and performing my audit, I considered the City of Altus’ internal control over financial reporting in order to determine my auditing procedures for the purpose of expressing...

Ngày tải lên: 19/06/2014, 11:20

... influences audit sampling, which is the application of an audit procedure to less than 100% of the items in a given population for the purpose of evaluating some characteristics of the population Audit ... strong, the auditor might send a larger number of accounts receivable confirmations at year end The model requires an assessment of the risk of fraud (intentional misstatements of financial statements) ... accounting functions, the client’s policies and procedures related to the preparation of financial statements, and much more The model requires auditors to gain an understanding of a company’s...

Ngày tải lên: 29/03/2014, 18:20

... 1.2 Audit of financial reports of listed companies 1.2.3.2 Types of audit reports for financial reports of listed companies 1.2.1 Concept and classification of auditing 1.2.1.1 Definition of audit ... of the financial statements of the listed 1.3 Factors affecting audit quality of financial reports of listed companies companies 1.2.1.2 Classification of audit 1.3.1 Users of audit quality of ... have distinctive features of a there are three groups of factors affecting audit quality of financial reports, including group of factors relating to auditors, auditing firms and groups of external...

Ngày tải lên: 25/12/2015, 17:21

... Factosr of working conditions (Long & My, 2002 and 2013); The scale of audit firms; The depth of the audit; The term of the auditors; Audit fees; The scope of non -audit services; Personality and professional ... demand of consuming products declines, Abnormal fluctuations from business activities and financial situations of business profession and sector negatively impact financial situation of enterprises ... affect the audit quality in Iran, including the scale of audit firms stand at No of total 15 factors belonging to audit entities affecting the audit quality Research of Modar Abullatif (2013)...

Ngày tải lên: 29/07/2016, 01:27

... structured representation of the financial position and financial performance of an entity The objective of financial statements is to provide information about the financial position, financial performance ... minimum, three statements of financial position, two of each of the other statements, and related notes An entity presents statements of financial position as at: (a) the end of the current period, ... be made in the financial statements Identification of the financial statements 49 An entity shall clearly identify the financial statements and distinguish them from other information in the same...

Ngày tải lên: 17/02/2014, 10:20

... Financial statements of 1,610 local farm supply and marketing cooperatives were used for this report The statements of 432 cooperatives were used to compare 1995 to 1994, while 1,610 cooperatives ... group of financial ratios over a period of time, evaluate other cooperatives with similar sales and functions, and/or compare performance with other cooperatives in the same geographical area Ratios ... expenses This ratio may be improved by restricting further investments in fixed assets; redesigning production, or office facilities to increase the sales generating potential of existing space and...

Ngày tải lên: 23/03/2014, 02:20

... down to operating, investing, and financing activities Statement of Cash Flows Main categories Operating activities Investing activities Financing activities Operating activities activities includes ... Structure of presentation • Definition of Financial statements oBalance sheet oIncome statement oStatement of retained earnings oStatement of cash flows • Differences of use of Financial statements ... Finance Definition of Financial statements Financial statement is a report that records the financial activities of a business, individuals or any other entity There are basic statements:  ...

Ngày tải lên: 12/07/2014, 14:20

... distort ratios (More…) 13 - 44  Window dressing techniques can make statements and ratios look better  Different accounting and operating practices can distort comparisons  Sometimes it is ... Electric Utilities DUK Semiconductors INTC Steel NUE Tobacco MO Water Utilities CFT S&P 500 P/E 17.6 33.0 31.7 13.7 57.5 28.1 12.3 21.8 30.4 *Ticker is for typical firm in industry, but P/E ratio is ... P/CF, and M/B ratios Price = $12.17 NI $253.6 EPS = Shares out = 250 = $1.01 Price per share $12.17 P/E = = $1.01 = 12x EPS 13 - 27 Industry P/E Ratios Industry Ticker* Banking STI Software MSFT...

Ngày tải lên: 06/04/2015, 19:41