4 sa sample

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4 sa sample

  1. 1. Standards on Auditing
  2. 2. Page 4 of 17540 18 Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures550 23 Related Parties560 19 Subsequent Events570 16 Going Concern580 11 Written Representations600 10 Special Consideraons ― A udi ts o f G r oup Financial Statements (Including the Work of Component Auditors) [1.4.2002]610 7 Using the Work of Internal Auditors620 9 Using the Work of an Auditor’s Expert700 28 Forming an Opinion and Reporting on Financial Statements705 25 Modifications to the Opinion in the Independent Auditor’s Report706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report710 Comparative Information – Corresponding Figures and Comparative Financial Statements720 The Auditor’s Responsibility in Relation to Other Information in Documents Containing Audited Financial Statements*Effective date means that the SA is effective for audits of the financial statements for periods beginning onor after the specified date . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  3. 3. SA200 – Overall objectives and Conduct ofan Audit Page 5 of 171. This SA establishes the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with other SAs.2. The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements.3. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework.4. Auditor’s opinion does not assure, for example, the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.5. Laws and regulations may require auditors to provide opinions on other specific matters, such as the effectiveness of internal control, or the consistency of a separate management report with the financial statements. The financial reporting framework adopted by management and, where appropriate, those charged with governance in the preparation and presentation of the financial statements that is acceptable in view of the nature of the entity and the objective of the financial statements, or that is required by law or regulation. Financial reporting frameworks can be:- (a) Fair presentation frameworks; or SA210 (b) Compliance frameworks SA800 An audit in accordance with SAs is conducted on the premise that management and, where appropriate, those charged with governance have responsibilities that are fundamental to the conduct of the audit. The audit of the financial statements does not relieve management or those charged with governance of those responsibilities. Management and those charged with governance have responsibility:- (a) For the preparation and presentation of the financial statements in accordance with the applicable financial reporting framework. (b) For design, implementation and maintenance of internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error. (c) To provide auditor with information and explanations The financial statements prepared may be:- (a) general purpose financial statements (b) special purpose financial statements . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  4. 4. SA240 – Fraud and Errors Page 6 of 17 An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. - Events or conditions that indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. Although fraud is a broad legal concept, for the purposes of the SAs, the auditor is concerned with fraud that causes a material misstatement in the financial statements. Two types of intentional misstatements are relevant to the auditor – (i) Misstatements resulting from fraudulent financial reporting; and (ii) Misstatements resulting from misappropriation of assets The primary responsibility for the prevention and detection of fraud rests with both;- (i) those charged with governance of the entity and (ii) Management. This involves a commitment to creating a culture of honesty and ethical behavior which can be reinforced by an active oversight by those charged with governance An auditor conducting an audit in accordance with SAs is responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error. SA200 -Due to , there is an unavoidable risk that some material misstatements of the financial statements will not be detected, even though the audit is properly planned and performed in accordance with the SAs. The risk of not detecting a material misstatement resulting from fraud is higher than the risk of not detecting one resulting from error. The risk of the auditor not detecting a material misstatement resulting from management fraud is greater than for employee fraud, because management is frequently in a position to directly or indirectly manipulate accounting records, present fraudulent financial information or override control procedures designed to prevent similar frauds by other employees. When obtaining reasonable assurance, the auditor is responsible for throughout the audit, considering the potential for management override of controls and recognizing the fact that audit procedures that are effective for detecting error may not be effective in detecting fraud.(a) To identify and assess the risks of material misstatement in the financial statements due to fraud; . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  5. 5. Page 7 of 17(b) To obtain sufficient appropriate audit evidence about the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and(c) To respond appropriately to identified or suspected fraud. The auditor shall maintain an attitude of professional skepticism throughout the audit, recognizing the possibility that a material misstatement due to fraud could exist, the auditor’s past experience of the honesty and integrity of the entity’s management and those charged with governance. Unless the auditor has reason to believe the contrary, the auditor may accept records and documents as genuine. Where responses to inquiries of management or those charged with governance are inconsistent, the auditor shall investigate the inconsistencies. SA 315 – Auditor should conduct a discussion among the engagement team members and a determination by the engagement partner of matters which are to be communicated to those team members not involved in the discussion. The discussion shall place particular emphasis on how and where the entity’s financial statements may be susceptible to material misstatement due to fraud, including how fraud might occur. The discussion shall occur notwithstanding the engagement team members’ beliefs that management and those charged with governance are honest and have integrity. The auditor shall make inquiries of management regarding: (a) Management’s assessment of the risk of material misstatements including the nature, extent and frequency of such assessments (b) Management’s process for identifying and responding to such risks (c) Management’s communication to those charged with governance and to its employees regarding its views on business practices and ethical behavior. The auditor shall make inquiries of management and others within the entity including Internal Audit to determine whether they have knowledge of any actual, suspected or alleged fraud affecting the entity. The auditor shall obtain an understanding of how those charged with governance exercise oversight of management’s processes for identifying and responding to the risks of fraud in the entity and the internal control that management has established to mitigate these risks. The auditor shall make inquiries to determine whether they have knowledge of any actual, suspected or alleged fraud affecting the entity. . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  6. 6. SA265 – Deficiencies in Internal Control Page 8 of 17 This SA deals with the auditor’s responsibility to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditor has identified in an audit of financial statements. The auditor is required to obtain an understanding of internal control relevant to the audit when identifying and assessing the risks of material misstatement. The objective of the auditor is to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditor has indentified during the audit and that, in the auditor’s professional judgment, are of sufficient importance to merit their respective attentions. - This exists when: (i) A control is designed, implemented or operated in such a way that it is unable to prevent, or detect and correct, misstatements in the financial statements on a timely basis; or (ii) A control necessary to prevent, or detect and correct, misstatements in the financial statements on a timely basis is missing. - A deficiency or combination of deficiencies in internal control that, in the auditor’s professional judgment, is of sufficient importance to merit the attention of those charged with governance. The auditor shall determine whether, on the basis of the audit work performed, the auditor has identified one or more deficiencies in internal control. If auditor has identified one or more deficiencies in internal control, the auditor shall determine, on the basis of the audit work performed, whether, individually or in combination, they constitute significant deficiencies. The auditor shall communicate in writing significant deficiencies in internal control identified during the audit to those charged with governance on a timely basis. The auditor shall also communicate to management at an appropriate level of responsibility on a timely basis. The auditor shall include in the written communication of significant deficiencies in internal control: (a) A description of the deficiencies and an explanation of their potential effects; and (b) Sufficient information to enable those charged with governance and management to understand the context of the communication. In particular, the auditor shall explain that:SA450 – Misstatements Identified (i) The purpose of the audit was for the auditor to express an opinion on the financial statements; (ii) The audit included consideration of internal control relevant to the preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of internal control; and . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  7. 7. Page 9 of 17 This SA deals with the auditor’s responsibility to evaluate the effect of identified misstatements on the audit and of uncorrected misstatements, if any, on the financial statements. The objective of the auditor is to evaluate: (a) The effect of identified misstatements on the audit; and (b) The effect of uncorrected misstatements, if any, on the financial statements. A difference between the amount, classification, presentation, or disclosure of a reported financial statement item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the applicable financial reporting framework. Misstatements can arise from error or fraud. When the auditor expresses an opinion on whether the financial statements give a true and fair view or are presented fairly, in all material respects, misstatements also include those adjustments of amounts, classification, presentation, or disclosure that, in the auditor’s judgment, are necessary for the financial statements to give a true and fair view or present fairly, in all material respects. - Misstatements that the auditor has accumulated during the audit and that have not been corrected. The auditor shall accumulate misstatements identified during the audit, other than those that are clearly trivial. The auditor shall determine whether the overall audit strategy and audit plan need to be revised if :- (a) The nature of identified misstatements and the circumstances of their occurrence indicate that other misstatements may exist that, when aggregated with misstatements accumulated during the audit, could be material; or (b) The aggregate of misstatements accumulated during the audit approaches materiality determined in accordance with SA 320. At the auditor’s request, if management has examined a class of transactions, account balance or disclosure and corrected misstatements that were detected, the auditor shall perform additional audit procedures to determine whether misstatements remain. The auditor shall communicate on a timely basis all misstatements accumulated during the audit with the appropriate level of management, unless prohibited by law or regulation. The auditor shall request management to correct those misstatements. If management refuses to correct some or all of the misstatements communicated by the auditor, the auditor shall obtain an understanding of management’s reasons for not making the corrections and shall take that understanding into account when evaluating whether the financial statements as a whole are free from material misstatement. The auditor shall determine whether uncorrected misstatements are material, individually or in aggregate. In making this determination, the auditor shall consider :- . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  8. 8. Page 10 of 17 (a) The size and nature of the misstatements, both in relation to particular classes of transactions, account balances or disclosures and the financial statements as a whole, and the particular circumstances of their occurrence; and (b) The effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole. The auditor shall communicate with those charged with governance uncorrected misstatements and the effect that they, individually or in aggregate, may have on the opinion in the auditor’s report, unless prohibited by law regulation. The auditor’s communication shall identify material uncorrected misstatements individually. The auditor shall request that uncorrected misstatements be corrected.The auditor shall request a written representation from management and, where appropriate, those chargedwith governance whether they believe the effects of uncorrected misstatements are immaterial, individuallyand in aggregate, to the financial statements as a whole. A summary of such items shall be included in orattached to the written representation.The audit documentation shall include:- (a) The amount below which misstatements would be regarded as clearly trivial; (b) All misstatements accumulated during the audit and whether they have been corrected; and (c) The auditor’s conclusion as to whether uncorrected misstatements are material, individually or in aggregate and the basis for that conclusion. . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  9. 9. SA510 – Opening Balances Page 11 of 17 This SA deals with the auditor’s responsibilities relating to opening balances when conducting an initial audit engagement. In addition to financial statement amounts, opening balances include matters requiring disclosure that existed at the beginning of the period, such as contingencies and commitments. In conducting an initial audit engagement, the objective of the auditor with respect to opening balances is to obtain sufficient appropriate audit evidence about whether: (a) Opening balances contain misstatements that materially affect the current period’s financial statements; and (b) Appropriate accounting policies reflected in the opening balances have been consistently applied in the current period’s financial statements, or changes thereto are properly accounted for and adequately presented and disclosed in accordance with the applicable financial reporting framework. - An engagement in which either; (i) the financial statements for the period were not audited or (ii) the financial statements for the prior period were audited by a predecessor auditor. -Those account balances that exist at the beginning of the period. Opening balances are based upon the closing balances of the prior period and reflect the effects of transactions and events of prior periods and accounting policies applied in the prior period. Opening balances also include matters requiring disclosure that existed at the beginning of the period, such as contingencies and commitments. - The auditor from a different audit firm, who audited the financial statements of an entity in the prior period and who has been replaced by the current auditor. The auditor shall read the most recent financial statements, if any, and the predecessor auditor’s report thereon, if any, for information relevant to opening balances, including disclosures. The auditor shall obtain sufficient appropriate audit evidence about whether the opening balances contain misstatements that materially affect the current period’s financial statements by:- (a) Determining whether the prior period’s closing balances have been correctly brought forward to the current period or, when appropriate, any adjustments have been disclosed as prior period items in the current items in the current year’s statement of profit and loss; and (b) Determining whether the opening balances reflect the application of appropriate accounting policies. (c) Where the prior year financial statements were audited, perusing the copies of the audited financial statements including the other relevant documents relating to the prior period financial statements; (d) Evaluating whether audit procedures performed in the current period provide evidence relevant to the opening balances; or (e) Performing specific audit procedures to obtain evidence regarding the opening balances. . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  10. 10. Page 12 of 17 If the auditor obtains audit evidence that the opening balances contain misstatements that could materially affect the current period’s financial statements, the auditor shall perform such additional audit procedures as are appropriate in the circumstances to determine the effect on the current period’s financial statements. If the auditor concludes that such misstatements exist in the current period’s financial statements, the auditor shall communicate the misstatements with the appropriate level of management and those charged with governance in accordance with SA 450.The auditor shall obtain sufficient appropriate audit evidence about whether the accounting policiesreflected in the opening balances have been consistently applied in the current period’s financialstatements, and whether changes in the accounting policies have been properly accounted for andadequately presented and disclosed in accordance with the applicable financial reporting frameworkIf the prior period’s financial statements were audited by a predecessor auditor and there was amodification to the opinion, the auditor shall evaluate the effect of the matter giving rise to the modificationin assessing the risks of material misstatement in the current period’s financial statements. If the auditor is unable to obtain sufficient appropriate audit evidence regarding the opening balances, the auditor shall express a qualified opinion or a disclaimer of opinion, as appropriate. If the auditor concludes that the opening balances contain a misstatement that materially affects the current period’s financial statements, and the effect of the misstatement is not properly accounted for or not adequately presented or disclosed, the auditor shall express a qualified opinion or an adverse opinion, as appropriate.If the auditor concludes that :- (a) The current period’s accounting policies are not consistently applied in relation to opening balances in accordance with the applicable financial reporting framework; or (b) A change in accounting policies is not properly accounted for or not adequately presented or disclosed in accordance with the applicable financial reporting framework,the auditor shall express a qualified opinion or an adverse opinion as appropriate.If the predecessor auditor’s opinion regarding the prior period’s financial statements included a modificationto the auditor’s opinion that remains relevant and material to the current period’s financial statements, theauditor shall modify the auditor’s opinion on the current period’s financial statements in accordance withSA705 and SA710. . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  11. 11. SA610 – Using work of an Internal Auditor Page 13 of 17 The purpose of this SA is to provide guidance as to the procedures which should be applied by the external auditor in assessing the work of the internal auditor for the purpose of placing reliance upon that work. The external auditor shall determine :- (a) Whether the work of the internal auditors is likely to be adequate for purposes of the audit; and (b) If so, the planned effect of the work of the internal auditors on the nature, timing or extent of the external auditor’s procedures. – An appraisal activity established or provided as a service to the entity. Its functions include, amongst other things, examining, evaluating and monitoring the adequacy and effectiveness of internal control. Those individuals who perform the activities of the internal audit function. Internal auditors may belong to an internal audit department or equivalent function.1. Review of accounting system and related internal controls2. Examination for management of financial and operating information3. Examination of the economy, efficiency and effectiveness of operations including non-financial controls of an organization4. Physical examination and verification of assets Though the objectives and approach of an external audit differ from that of an internal audit, some of the means of achieving their respective objectives are often similar and, thus, much of the work of the internal auditor may be useful to the external auditor in determining the nature, timing and extent of his procedures. The external auditor should, as part of his audit, evaluate the internal audit function to the extent he considers that it will be relevant in determining the nature, timing and extent of his compliance and substantive procedures. Depending upon such evaluation, the external auditor may be able to adopt less extensive procedures than would otherwise be required. By its very nature, the internal audit function cannot be expected to have the same degree of independence as is essential when the external auditor expresses his opinion on the financial information. The report of the external auditor is his sole responsibility, and that responsibility is not by any means reduced because of the reliance he places on the internal auditor’s work. The external auditor should evaluate the internal audit function and document his conclusions in this respect. The important aspects to be considered in this context are: . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  12. 12. Page 14 of 17 (a) Organizational Status (b) Scope of Function (c) Technical competence (d) Due Professional Care In determining whether the work of the internal auditors is likely to be adequate for purposes of the audit, the external auditor shall evaluate :- (a) The objectivity of the internal audit function; (b) The technical competence of the internal auditors; (c) Whether the work of the internal auditors is likely to be carried out with due professional care; (d) Whether there is likely to be effective communication between the internal auditors and the external auditor. (e) The nature and scope of specific work performed, or to be performed, by the internal auditors. (f) The assessed risks of material misstatement at the assertion level for particular classes of transactions, account balances, and disclosures; (g) The degree of subjectivity involved in the evaluation of the audit evidence gathered by the internal auditors in support of the relevant assertions. (h) The work performed by internal auditors having adequate technical training and proficiency; (i) The work properly supervised, reviewed and documented; (j) Adequate audit evidence has been obtained to enable the internal auditors to draw reasonable conclusions: (k) Conclusions reached appropriate in the circumstances and any reports prepared by the internal auditors are consistent with the results of the work performed; and (l) Any exceptions or unusual matters disclosed by the internal auditors are properly resolved. If the external auditor intends to rely upon the work of the internal auditor, it is desirable that the external auditor ascertains the internal auditor’s tentative plan for the year and discusses it with him at as early a stage as possible to determine areas where he considers that he could rely upon the internal auditor’s work. The timing of such work, the extent of audit coverage, test levels and proposed methods of sample selection, documentation of the work performed, and review and reporting procedures etc. should be planned in advance. Coordination with the internal auditor is usually more effective when meetings between External and Internal Auditors are held at appropriate intervals during the year. Any significant matter that comes to the internal auditor’s attention and which he believes may affect the work of the external auditor should be informed promptly and vice-versa. The external auditor should document his conclusions in respect of the specific work which he has reviewed. When the external auditor uses specific work of the internal auditors, the external auditor shall document conclusions regarding the evaluation of the adequacy of the work of the internal auditors, and the audit procedures performed by the external auditor on that work. The external auditor should also test the work of the internal auditor on which he intends to rely. . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  13. 13. SA710 – Comparatives Page 15 of 17 This SA deals with the auditor’s responsibilities regarding comparative information in an audit of financial statements. When the financial statements of the prior period have been audited by a predecessor auditor or were not audited, the requirements and guidance in SA 510 regarding opening balances also apply. There are two different broad approaches to the auditor’s reporting responsibilities in respect of comparative information, i.e., corresponding figures and comparative financial statements. The objectives of the auditor are :- (a) To obtain sufficient appropriate audit evidence about whether the comparative information included in the financial statements has been presented, in all material respects, in accordance with the requirements for comparative information in the applicable financial reporting framework; and (b) To report in accordance with the auditor’s reporting responsibilities. - The amounts and disclosures included in the financial statements in respect of one or more prior periods in accordance with the applicable financial reporting framework. - Comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial statements, and are intended to be read only in relation to the amounts and other disclosures relating to the current period (referred to as “current period figures”). The level of details presented in the corresponding amounts and disclosures is dictated primarily by its relevance to the current period figures. Comparative information where amounts and other disclosures for the prior period are included for comparison with the financial statements of the current period but, if audited, are referred to in the auditor’s opinion. The level of information included in those comparative financial statements is comparable with that of the financial statements of the current period. The auditor should obtain sufficient appropriate audit evidence that the corresponding figures meet the requirements of the relevant financial reporting framework. The extent of audit procedures performed on the corresponding figures is significantly less than that for the audit of the current period figures and is ordinarily limited to ensuring that the corresponding figures have been correctly reported and are appropriately classified. This involves the auditor assessing whether: (a) accounting policies used for the corresponding figures are consistent with those of the current period or whether appropriate adjustments and/or disclosures have been made; and (b) corresponding figures agree with the amounts and other disclosures presented in the prior period or whether appropriate adjustments and/or disclosures have been made. The incoming auditor should assess compliance with SA 510, "Initial Engagements-Opening Balances". . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  14. 14. Page 16 of 17 If the auditor becomes aware of a possible material misstatement in the comparative information while performing the current period audit, the auditor shall perform such additional audit procedures as are necessary in the circumstances to obtain sufficient appropriate audit evidence to determine whether a material misstatement exists. If the auditor had audited the prior period’s financial statements, the auditor shall also follow the relevant requirements of SA 560. As required by SA 580, the auditor shall request written representations for all periods referred to in the auditor’s opinion. The auditor shall also obtain a specific written representation regarding any prior period item that is separately disclosed in the current year’s statement of profit and loss. When the comparatives are presented as corresponding figures, the auditors report specifically identify comparatives because the auditor’s opinion is on the current period financial statements as a whole, including the corresponding figures. If the auditor’s report on the prior period, as previously issued, included a qualified opinion, a disclaimer of opinion, or an adverse opinion and the matter which gave rise to the modification is unresolved, the auditor the auditor’s opinion on the current period’s financial statements. If the auditor’s report on the prior period, as previously issued, included a qualified opinion, disclaimer of opinion, or adverse opinion and the matter which gave rise to the modification is resolved and properly dealt with in the financial statements, the current report does not ordinarily refer to the previous modification. However, if the matter is material to the current period, the auditor may include an emphasis of matter paragraph dealing with the situation. If the financial statements of the prior period were audited by a predecessor auditor and the auditor is permitted by law or regulation to refer to the predecessor auditor’s report on the corresponding figures and decides to do so, the auditor shall state in an Other Matter paragraph in the auditor’s report: (a) That the financial statements of the prior period were audited by the predecessor auditor; (b) The type of opinion expressed by the predecessor auditor and, if the opinion was modified, the reasons therefore; and (c) The date of that report. If the prior period financial statements were not audited, the auditor shall state in the auditor’s report that the corresponding figures are unaudited. Such a statement does not, however, relieve the auditor of the requirement to obtain sufficient appropriate audit evidence that the opening balances do not contain misstatements that materially affect the current period’s financial statements. . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.
  15. 15. Page 17 of 17This is a sample document only. You can purchase full notes at http://coursemateonline.com. This is asample document only. You can purchase full notes at http://coursemateonline.com. This is a sampledocument only. You can purchase full notes at http://coursemateonline.com. This is a sample documentonly. You can purchase full notes at http://coursemateonline.com. This is a sample document only. You canpurchase full notes at http://coursemateonline.com. This is a sample document only. You can purchase fullnotes at http://coursemateonline.com. This is a sample document only. You can purchase full notes athttp://coursemateonline.com. This is a sample document only. You can purchase full notes athttp://coursemateonline.com.This is a sample document only. You can purchase full notes at http://coursemateonline.com. This is asample document only. You can purchase full notes at http://coursemateonline.com. This is a sampledocument only. You can purchase full notes at http://coursemateonline.com. This is a sample documentonly. You can purchase full notes at http://coursemateonline.com. This is a sample document only. You canpurchase full notes at http://coursemateonline.com. This is a sample document only. You can purchase fullnotes at http://coursemateonline.com. This is a sample document only. You can purchase full notes athttp://coursemateonline.com. This is a sample document only. You can purchase full notes athttp://coursemateonline.com.This is a sample document only. You can purchase full notes at http://coursemateonline.com. This is asample document only. You can purchase full notes at http://coursemateonline.com. This is a sampledocument only. You can purchase full notes at http://coursemateonline.com. This is a sample documentonly. You can purchase full notes at http://coursemateonline.com. This is a sample document only. You canpurchase full notes at http://coursemateonline.com. This is a sample document only. You can purchase fullnotes at http://coursemateonline.com. This is a sample document only. You can purchase full notes athttp://coursemateonline.com. This is a sample document only. You can purchase full notes athttp://coursemateonline.com.This is a sample document only. You can purchase full notes at http://coursemateonline.com. This is asample document only. You can purchase full notes at http://coursemateonline.com. This is a sampledocument only. You can purchase full notes at http://coursemateonline.com. This is a sample documentonly. You can purchase full notes at http://coursemateonline.com. This is a sample document only. You canpurchase full notes at http://coursemateonline.com. This is a sample document only. You can purchase fullnotes at http://coursemateonline.com. This is a sample document only. You can purchase full notes athttp://coursemateonline.com. This is a sample document only. You can purchase full notes athttp://coursemateonline.com.This is a sample document only. You can purchase full notes at http://coursemateonline.com. This is asample document only. You can purchase full notes at http://coursemateonline.com. This is a sampledocument only. You can purchase full notes at http://coursemateonline.com. This is a sample documentonly. You can purchase full notes at http://coursemateonline.com. This is a sample document only. You can . All rights reserved. These notes are for personal use only. Copying or transmitting, selling or profiting in anyother manner from these notes is prohibited.

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