Đồ án, luận văn, do an, luan van

Introductory paragraph F/S and years examined Management’s Responsibility section Management responsible for financial statements Management responsible for internal control Auditor’s Responsibility section Auditor responsible for issuing opinion on financial statements Audit conducted in accordance with GAAS Audit provides reasonable assu...

17 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 598 | Lượt tải: 0

Roll-forward procedures: Extend work from interim period to date of the financial statements Perform analytical procedures to identify unusual or unexpected relationships not previously identified Review accounts for “miscellaneous”, “other,” and “clearing” accounts (may relate to earnings management) Evaluate management estimates and process fo...

16 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 629 | Lượt tải: 0

1. Describe the finance and investment cycle, including typical source documents and controls. Give examples of tests of controls over debt and stockholders’ equity transactions and investment transactions. Describe substantive procedures for finance and investment accounts. 4. Describe common errors and frauds in the accounting for capital tran...

21 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 553 | Lượt tải: 0

Describe the production cycle, including typical source documents and controls. Give examples of tests of controls for auditing the controls over conversion of materials and labor in a production process. Identify and describe considerations involved in the observation of physical inventory and tests of inventory pricing and compilation. Describ...

19 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 579 | Lượt tải: 0

Identify significant inherent risks in the acquisition and expenditure cycle. Describe the acquisition and expenditure cycle, including typical source documents and controls. Give examples of tests of controls over purchases of inventory and services. Explain the importance of the completeness assertion for the audit of accounts payable liabilit...

28 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 719 | Lượt tải: 0

Discuss inherent risks related to the revenue and collection cycle with a focus on improper revenue recognition Describe the revenue and collection cycle, including typical source documents and control procedures. Give examples of tests of controls over customer credit approval, delivery, and accounts receivable accounting

18 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 661 | Lượt tải: 0

Define and explain the differences among several kinds of employee fraud that might occur at an audit client. Identify and explain the three conditions (i.e., the fraud triangle) that often exist when a fraud occurs. Describe techniques that can be used to prevent employee fraud. Describe the control activities over the receipt and disbursement ...

15 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 715 | Lượt tải: 0

Nhận biết được các yếu tố XĐKQKD của hđ thông thường và hđ khác. Hiểu rõ mục đích, nội dung của BCKQHĐKD Nắm được nguyên tắc, cơ sở, pp lập BCKQHĐKD.

24 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 660 | Lượt tải: 1

Define and describe internal control and explain the limitations of all internal control systems. Distinguish between the responsibilities of management and auditors regarding an entity’s internal control. Define and describe the five basic components of internal control and specify some of their characteristics. Explain the process the audit t...

15 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 694 | Lượt tải: 0

Learning Objectives Define business risk and understand how management addresses business risk with the Enterprise Risk Management Model Explain auditors’ responsibility for risk assessment and define and explain the differences among several types of fraud and errors that might occur in an organization. Describe the audit risk model and expla...

16 trang | Chia sẻ: thuychi11 | Ngày: 22/01/2020 | Lượt xem: 855 | Lượt tải: 0