C1 audit planning summary
•Download as DOCX, PDF•
0 likes•256 views
The audit planning summary document outlines the audit partner's confirmation that an overall strategy and plan have been established to reduce risk to an acceptable level for the client's year-end audit. It also confirms that fraud and acceptance procedures were followed, the planning checklist was completed, and the audit was planned with professional skepticism. Team members confirmed they read and understood the audit plan.
Report
Share
Report
Share
Recommended
Project Management
various controlling procedures, progress control, & project monitoring system in the project Nam Con Son Gas Project of British Petroleum, Vietnam
Project status-report
This project status report provides information on a project including the project title, working title, proponent secretary and agency, reporting period, and person preparing the report. It summarizes the status of activities from the previous and current reporting periods, accomplishments, planned future activities, any technical or non-technical issues impacting the project, open action items, changes to risk status, and resources used in the current period.
Quality management-and-ivv plan-1.2
This Quality Management and IV&V Plan outlines the testing, auditing, and verification activities for an unnamed project. It describes general information about the project, as well as plans for product testing, project auditing, and independent verification and validation. Schedules, responsibilities, and resource requirements are defined for each process to ensure integration with the overall project schedule.
20140311 final report
This document provides guidance and instructions for submitting final reports for projects funded by the Alpine Space Programme 2007-2013. It outlines the documents and sections required for the final report, including a publishable summary of key achievements and lessons learned (Section A), a technical report on project impacts and cooperation (Section B), and a declaration from the lead partner (Section C). Instructions are provided for the last progress report, highlighting the transnational impact and updating the budget. Projects must maintain their website and outputs for at least two years after closure and comply with subsidy contract terms regarding record keeping, dissemination of results, and avoiding substantial project modifications.
C9.1 accountancy work planning
This document outlines an accountancy work plan for a client. It specifies:
1. Acceptable levels of differences between the accounts prepared by the firm and the client's accounts, both overall and for specific areas.
2. The required level of analysis for various income and expenditure line items, specifying whether a not-considered-necessary or full analysis is needed based on materiality thresholds.
3. The work plan allows the firm to plan its accountancy work, including determining what level of analysis and reconciliation is needed between the client's records and the final accounts.
Cert iv cost part 2
This document outlines an agenda for a project management meeting, including a discussion of cost management techniques and completing a cost management unit. It then provides an overview of earned value management including basic elements, cost and schedule variances, and how EVM can integrate scope, schedule, and cost to track project performance. Responsibilities of a project cost manager are also listed, such as assisting with budget development, monitoring costs, and contributing to the cost finalization process.
Followup Audit Findings
This SOP describes the procedure for following up on site audit findings. The auditor will prepare a draft audit report within a specified number of working days and ensure corrective actions are prepared and implemented by the site within required timelines. All corrective action documentation will be filed in the audit file. Once all issues have been resolved, copies of the report will be recalled and filed securely along with an audit log listing audited studies and sites.
Project plan-1.2
The document is a project plan that has been reviewed and approved. It includes a general information section that provides the project title, working title, responsible agency, and contact information. It also summarizes the project description, objectives, milestones, budget, procurement process, and top risks. Appendices include detailed plans for performance, work breakdown structure, resources, schedule, budget, procurement, risks, communications, configuration management, and quality.
Recommended
Project Management
various controlling procedures, progress control, & project monitoring system in the project Nam Con Son Gas Project of British Petroleum, Vietnam
Project status-report
This project status report provides information on a project including the project title, working title, proponent secretary and agency, reporting period, and person preparing the report. It summarizes the status of activities from the previous and current reporting periods, accomplishments, planned future activities, any technical or non-technical issues impacting the project, open action items, changes to risk status, and resources used in the current period.
Quality management-and-ivv plan-1.2
This Quality Management and IV&V Plan outlines the testing, auditing, and verification activities for an unnamed project. It describes general information about the project, as well as plans for product testing, project auditing, and independent verification and validation. Schedules, responsibilities, and resource requirements are defined for each process to ensure integration with the overall project schedule.
20140311 final report
This document provides guidance and instructions for submitting final reports for projects funded by the Alpine Space Programme 2007-2013. It outlines the documents and sections required for the final report, including a publishable summary of key achievements and lessons learned (Section A), a technical report on project impacts and cooperation (Section B), and a declaration from the lead partner (Section C). Instructions are provided for the last progress report, highlighting the transnational impact and updating the budget. Projects must maintain their website and outputs for at least two years after closure and comply with subsidy contract terms regarding record keeping, dissemination of results, and avoiding substantial project modifications.
C9.1 accountancy work planning
This document outlines an accountancy work plan for a client. It specifies:
1. Acceptable levels of differences between the accounts prepared by the firm and the client's accounts, both overall and for specific areas.
2. The required level of analysis for various income and expenditure line items, specifying whether a not-considered-necessary or full analysis is needed based on materiality thresholds.
3. The work plan allows the firm to plan its accountancy work, including determining what level of analysis and reconciliation is needed between the client's records and the final accounts.
Cert iv cost part 2
This document outlines an agenda for a project management meeting, including a discussion of cost management techniques and completing a cost management unit. It then provides an overview of earned value management including basic elements, cost and schedule variances, and how EVM can integrate scope, schedule, and cost to track project performance. Responsibilities of a project cost manager are also listed, such as assisting with budget development, monitoring costs, and contributing to the cost finalization process.
Followup Audit Findings
This SOP describes the procedure for following up on site audit findings. The auditor will prepare a draft audit report within a specified number of working days and ensure corrective actions are prepared and implemented by the site within required timelines. All corrective action documentation will be filed in the audit file. Once all issues have been resolved, copies of the report will be recalled and filed securely along with an audit log listing audited studies and sites.
Project plan-1.2
The document is a project plan that has been reviewed and approved. It includes a general information section that provides the project title, working title, responsible agency, and contact information. It also summarizes the project description, objectives, milestones, budget, procurement process, and top risks. Appendices include detailed plans for performance, work breakdown structure, resources, schedule, budget, procurement, risks, communications, configuration management, and quality.
Outstanding expenses
PPT ON OUTSTANDING EXPENSES OF BILASPUR UNIVERSITY C G
AUDITORS DUTY IN VERIFICATION OF OUTSTANDING EXPENSES
The Project Status & The Portfolio
Ned Johnson, Director or Project Management. Presentation given at the 2014 Digital PM Summit in Austin, TX on the topics of: audiences for project status reports, core project information, and how it can efficiently role up into portfolio reports.
http://dpm2014.com/
(5)
The document provides examples of common accounting adjustments that would be made in finalizing financial statements, including recognizing outstanding salaries as a current liability, adjusting expenses for prepaid or accrued items, and treating income adjustments like accrued, unearned or outstanding amounts by including them in the proper accounts. It also includes an illustrated example of how to record various expense, income and balance sheet adjustments based on additional information provided in a trial balance.
QIP team plan results form Itron
This document outlines a quality improvement project plan. It includes sections for project information, an overview of major activities and timelines, problem description, cause analysis, problem solution, implementation details, investment required, follow up methods, and documentation of results. The plan establishes goals, analyzes causes of issues, identifies solutions to address root causes, and provides timelines and responsibilities for implementation activities to resolve problems and improve processes.
Audit Documentation Presentation
This document outlines requirements for audit documentation according to standards set by the PCAOB. It defines audit documentation as the written record of the audit work performed, evidence obtained, and conclusions reached. Audit documentation supports the auditor's conclusions and representations in their report. It must contain sufficient information for another auditor to understand the work performed and conclusions reached. The documentation must also include any significant issues identified and how they were addressed. Audit documentation must be retained for seven years after the report release date.
F & A Idrc Willy Reyes
The document discusses various aspects of project finance and administration including the finance officer's role, budgeting concepts and sample budgets, accounting procedures, financial reporting, IDRC financial analysis and payments, budget revisions, recipient contributions, foreign exchange fluctuations and more. Key aspects covered are the finance officer coordinating the budget, accounting records, and financial reporting for the project. Financial reports are used for progress reporting and budgetary control. IDRC analyzes variances and cash position in reports to determine future payments. Budgets can be revised through horizontal and vertical transfers of funds between line items and sources.
I audit report warborough final 2013-14
This internal audit report summarizes the findings of an audit of Warborough & Shillingford Parish Council's financial controls for 2013-14. The audit found the council's bookkeeping, payments, budgeting, income collection, payroll, assets, bank reconciliation, and accounting statements to be adequate and following proper procedures. All recommendations from previous audits had been addressed. The internal controls were deemed effective and the financial statements accurately portrayed the council's position.
Audit programme
An audit programme outlines the guidelines and specifics for conducting an audit, including the audit objectives, location, timing, and procedures. It is developed after understanding the client's business by determining audit strategies and preparing a checklist. The advantages of an audit programme are that it provides instructions, divides work responsibilities, and facilitates supervision, future planning, and efficient audits. However, audit programmes can also lead to rigid and mechanical work, as well as a lack of flexibility and initiative.
SUM104-Topic6 - MS Project2013 - Murat Islam
This document contains a weekly activity submission form for a Master's student. It includes the student's name, email, course, module, assignment title and number. The student confirms that the work is their own and sources have been properly cited. The document also contains several Microsoft Project schedules for a project with different baseline constraints and resource leveling approaches applied. It analyzes the results and costs of using additional resources on weekends to reduce allocation requirements and lead time. An update to the selected levelled baseline is provided.
GEF Project Cycle Streamlining
The document summarizes recent measures taken by the Global Environment Facility (GEF) to streamline its project cycle. It discusses changes such as approving Project Preparation Grants together with project concepts, increasing funding ceilings, simplifying templates, and adjusting fees. Major and minor project amendments are defined, and procedures for making amendments before and after CEO endorsement are outlined. Streamlined measures for umbrella projects and agency transfers are also summarized.
عرض تقديمي1
The auditor's report summarizes that management is responsible for the company's financial statements and the auditor is responsible for expressing an opinion on the statements based on their audit. The auditor was unable to gather all necessary evidence regarding a foreign affiliate investment and earnings. As a result, the auditor's opinion is that except for any adjustments that might have been needed regarding the foreign affiliate, the financial statements present fairly the company's financial position, results of operations, and cash flows in accordance with accounting standards.
Project Sign Off Tempalte
This project sign-off sheet is for a project with the goal of delivering stated deliverables to clients. It requires signatures from the project manager and sponsor to acknowledge that the deliverables were delivered and received at the agreed quality levels, with spaces to provide the project name, dates, duration, manager, sponsor, deliverables, and clients. Upon signing, the project manager and sponsor are confirming the successful completion and handoff of the project and its deliverables.
KNichols 2016
Kristi Nichols has over 29 years of experience in government accounting and finance. She currently works as a Financial Analyst III for Gryphon Technologies, where her responsibilities include financial analysis, budgeting and forecasting, financial reporting, and cost analysis. Prior to this, she held accounting and finance roles of increasing responsibility for several other government contractors, demonstrating extensive experience in areas such as financial reporting, budgeting, cost accounting, and audit preparation.
Indirect_Loans_Audit_Program
This audit program summarizes procedures to audit an indirect loan portfolio in four sections:
1) Ensuring general ledger balances are properly recorded by testing reconciliations of selected accounts.
2) Verifying loan documentation complies with credit policy and regulations by reviewing a sample of loan files.
3) Confirming dealer relationships are properly managed and monitored by reviewing dealer agreements and activity.
4) Determining timely and accurate management reports are prepared and reviewed by documenting reports used and the post-closing loan review process.
Nia 230 Documentacion De Auditoria 2009 En Ingles
This document provides requirements and guidance for audit documentation. It defines audit documentation and establishes that the auditor must prepare documentation on a timely basis that provides sufficient evidence of the procedures performed, evidence obtained, and conclusions reached. It requires documentation of significant matters, departures from requirements, and post-report work. It also addresses assembly and retention of the final audit file.
C6 audit risk summary
The document summarizes the audit risk assessment procedures undertaken for a client's year-end audit. It outlines the objectives of assessing risks of material misstatement and determining overall audit responses. It indicates that the audit risk checklist was completed, relevant information on the permanent file was reviewed, and risks at the assertion level were recorded on a risk action plan. It states the overall risk assessment at the financial statement level was medium. It concludes that planned procedures should reduce risks to an acceptable level at the planning stage.
Audit planning- Review Questionnaire.
This document contains 25 multiple choice questions related to auditing standards and procedures. The questions cover topics such as audit planning, analytical procedures, materiality, audit risk, knowledge of the client's business, and assessing the going concern assumption. They assess understanding of audit documentation requirements, engagement responsibilities, risk assessment, and forming an audit opinion.
Pmp t09 project_execution_plan_rev_a
This document provides a project execution plan (PEP) for a project with the following key elements:
- It outlines the project scope, cost management procedures, risk management approach, planning and programming strategy, procurement methods, project resourcing and organization, quality control procedures, health and safety plans, commissioning and acceptance process, and post-occupancy evaluation.
- Appendices include the cost plan, master program, roles and responsibilities, project structure, directory, risk register, client coordination, change control procedures, and meeting strategy to support project delivery.
- The PEP establishes the framework and procedures for delivering the project on budget and schedule while meeting quality standards, and ensures clear communication and coordination between all project stakeholders
4) Audit planning & procedures.pptx
Audit planning involves developing an overall plan for determining the scope and conduct of an audit, including developing an audit program. This is done to optimize efficiency and effectiveness when conducting an audit. Factors to be considered in audit planning include the complexity of the audit, the client's business environment and knowledge, and previous experience with the client. Sources of information for audit planning include annual reports, board meeting minutes, internal reports, previous audit working papers, discussions with the client, and visits to the client's premises. The overall audit plan should consider engagement terms, reporting requirements, applicable laws and standards, accounting policies, risk of material errors, and reliance on internal controls. The audit program provides detailed instructions for applying audit procedures.
AUDITING AND ATTESTATION PROBLEMS AND SOLUTIONS.pdf
The document provides information about the Auditing and Attestation Exam, including:
- The exam is scheduled for four and a half hours and will include multiple choice testlets and simulations.
- The exam covers six modules: engagement planning, internal control, evidence, reporting, audit sampling, and auditing with technology.
- Each module provides the allocation of time, number and types of problems, and page numbers for the problems and answers.
audit planning and risk assessment new slides.ppt
The document discusses audit planning and risk assessment. It covers several key areas:
1. The importance of audit planning to obtain sufficient evidence, keep costs reasonable, and avoid misunderstandings. Planning involves understanding the client, assessing risks, and developing an audit program.
2. Risk assessment is a key part of planning and affects the scope and focus of the audit. The auditor assesses risks at the financial statement and assertion levels.
3. Understanding the entity's accounting systems and internal controls is essential to assess control risks and determine the appropriate audit approach. Analytical procedures and risk factors are also considered during planning.
1 ACCT 422 – Auditing Theory and Practice Final.docx
1
ACCT 422 – Auditing Theory and Practice
Final Exam
Due: 4 hours after Private Message containing exam is opened and no
later than Sunday, March 9, 2014 at 11:00 p.m. EST
Instructions: You have four (4) hours to complete and submit this final exam in your
assignment folder. This is an open book, open notes exam. This final exam consists of 3
parts. Your answers to the exam should be submitted on a separate answer sheet. Your
answer sheet should be submitted as an attachment in your assignment folder under the
“Final” folder in Microsoft Word, WordPerfect or PDF format. Please write your name
on your answer sheet. Please do not write your answers directly in the narrative portion
of your assignment folder.
Part 1: Multiple Choice questions – (worth total of 75 points)
For Part 1, please number your answer sheet from 1 to 40 and provide the letter corresponding to
the best answer (eg, 1. A, 2. B, etc.).
1.
Insurance expense for the period is a function of which of the following?
A. The beginning prepaid balance, current premium payments and the ending prepaid
balance.
B. The beginning prepaid balance and the current period premium payments.
C. The current period premium payments.
D. The current period premium payments and the ending prepaid balance.
2.
A significant customer of the firm suffers a large economic loss after year end, but
prior to completion of field work. The audit client believes this event will have material
effect on the financial statements. The auditor should:
A. adjust the financial statements for the year under audit.
B. add a paragraph to the audit report.
C. advise the client to disclose the event in the notes to the financial statements.
D. advise the client to delay issuing the financial statements until the economic loss
can be determined.
3.
Which of the following statements is true?
A. There is an inverse relationship between the interest and dividends accounts and
debt and equity.
B. There is no relationship between the interest and dividends accounts and debt and
equity.
C. There is a direct relationship between the interest and dividends accounts and debt
and equity.
D. None of the above is true.
2
4.
The process of transferring money from one bank account to another and improperly
recording the transaction is referred to as:
A. kiting.
B. lapping.
C. scamming.
D. embezzling.
5.
Which of the following is least likely to uncover fraud?
A. External auditors
B. Internal auditors
C. Internal controls
D. Management
6.
Which of the following is not correct regarding an auditor's decision that a lower
acceptable audit risk is appropriate?
A. More evidence is accumulated.
B. Less evidence is accumulated.
C. Special care is required in assigning experienced staff.
D. Review of audi ...
More Related Content
What's hot
Outstanding expenses
PPT ON OUTSTANDING EXPENSES OF BILASPUR UNIVERSITY C G
AUDITORS DUTY IN VERIFICATION OF OUTSTANDING EXPENSES
The Project Status & The Portfolio
Ned Johnson, Director or Project Management. Presentation given at the 2014 Digital PM Summit in Austin, TX on the topics of: audiences for project status reports, core project information, and how it can efficiently role up into portfolio reports.
http://dpm2014.com/
(5)
The document provides examples of common accounting adjustments that would be made in finalizing financial statements, including recognizing outstanding salaries as a current liability, adjusting expenses for prepaid or accrued items, and treating income adjustments like accrued, unearned or outstanding amounts by including them in the proper accounts. It also includes an illustrated example of how to record various expense, income and balance sheet adjustments based on additional information provided in a trial balance.
QIP team plan results form Itron
This document outlines a quality improvement project plan. It includes sections for project information, an overview of major activities and timelines, problem description, cause analysis, problem solution, implementation details, investment required, follow up methods, and documentation of results. The plan establishes goals, analyzes causes of issues, identifies solutions to address root causes, and provides timelines and responsibilities for implementation activities to resolve problems and improve processes.
Audit Documentation Presentation
This document outlines requirements for audit documentation according to standards set by the PCAOB. It defines audit documentation as the written record of the audit work performed, evidence obtained, and conclusions reached. Audit documentation supports the auditor's conclusions and representations in their report. It must contain sufficient information for another auditor to understand the work performed and conclusions reached. The documentation must also include any significant issues identified and how they were addressed. Audit documentation must be retained for seven years after the report release date.
F & A Idrc Willy Reyes
The document discusses various aspects of project finance and administration including the finance officer's role, budgeting concepts and sample budgets, accounting procedures, financial reporting, IDRC financial analysis and payments, budget revisions, recipient contributions, foreign exchange fluctuations and more. Key aspects covered are the finance officer coordinating the budget, accounting records, and financial reporting for the project. Financial reports are used for progress reporting and budgetary control. IDRC analyzes variances and cash position in reports to determine future payments. Budgets can be revised through horizontal and vertical transfers of funds between line items and sources.
I audit report warborough final 2013-14
This internal audit report summarizes the findings of an audit of Warborough & Shillingford Parish Council's financial controls for 2013-14. The audit found the council's bookkeeping, payments, budgeting, income collection, payroll, assets, bank reconciliation, and accounting statements to be adequate and following proper procedures. All recommendations from previous audits had been addressed. The internal controls were deemed effective and the financial statements accurately portrayed the council's position.
Audit programme
An audit programme outlines the guidelines and specifics for conducting an audit, including the audit objectives, location, timing, and procedures. It is developed after understanding the client's business by determining audit strategies and preparing a checklist. The advantages of an audit programme are that it provides instructions, divides work responsibilities, and facilitates supervision, future planning, and efficient audits. However, audit programmes can also lead to rigid and mechanical work, as well as a lack of flexibility and initiative.
SUM104-Topic6 - MS Project2013 - Murat Islam
This document contains a weekly activity submission form for a Master's student. It includes the student's name, email, course, module, assignment title and number. The student confirms that the work is their own and sources have been properly cited. The document also contains several Microsoft Project schedules for a project with different baseline constraints and resource leveling approaches applied. It analyzes the results and costs of using additional resources on weekends to reduce allocation requirements and lead time. An update to the selected levelled baseline is provided.
GEF Project Cycle Streamlining
The document summarizes recent measures taken by the Global Environment Facility (GEF) to streamline its project cycle. It discusses changes such as approving Project Preparation Grants together with project concepts, increasing funding ceilings, simplifying templates, and adjusting fees. Major and minor project amendments are defined, and procedures for making amendments before and after CEO endorsement are outlined. Streamlined measures for umbrella projects and agency transfers are also summarized.
عرض تقديمي1
The auditor's report summarizes that management is responsible for the company's financial statements and the auditor is responsible for expressing an opinion on the statements based on their audit. The auditor was unable to gather all necessary evidence regarding a foreign affiliate investment and earnings. As a result, the auditor's opinion is that except for any adjustments that might have been needed regarding the foreign affiliate, the financial statements present fairly the company's financial position, results of operations, and cash flows in accordance with accounting standards.
Project Sign Off Tempalte
This project sign-off sheet is for a project with the goal of delivering stated deliverables to clients. It requires signatures from the project manager and sponsor to acknowledge that the deliverables were delivered and received at the agreed quality levels, with spaces to provide the project name, dates, duration, manager, sponsor, deliverables, and clients. Upon signing, the project manager and sponsor are confirming the successful completion and handoff of the project and its deliverables.
KNichols 2016
Kristi Nichols has over 29 years of experience in government accounting and finance. She currently works as a Financial Analyst III for Gryphon Technologies, where her responsibilities include financial analysis, budgeting and forecasting, financial reporting, and cost analysis. Prior to this, she held accounting and finance roles of increasing responsibility for several other government contractors, demonstrating extensive experience in areas such as financial reporting, budgeting, cost accounting, and audit preparation.
Indirect_Loans_Audit_Program
This audit program summarizes procedures to audit an indirect loan portfolio in four sections:
1) Ensuring general ledger balances are properly recorded by testing reconciliations of selected accounts.
2) Verifying loan documentation complies with credit policy and regulations by reviewing a sample of loan files.
3) Confirming dealer relationships are properly managed and monitored by reviewing dealer agreements and activity.
4) Determining timely and accurate management reports are prepared and reviewed by documenting reports used and the post-closing loan review process.
Nia 230 Documentacion De Auditoria 2009 En Ingles
This document provides requirements and guidance for audit documentation. It defines audit documentation and establishes that the auditor must prepare documentation on a timely basis that provides sufficient evidence of the procedures performed, evidence obtained, and conclusions reached. It requires documentation of significant matters, departures from requirements, and post-report work. It also addresses assembly and retention of the final audit file.
What's hot (15)
Similar to C1 audit planning summary
C6 audit risk summary
The document summarizes the audit risk assessment procedures undertaken for a client's year-end audit. It outlines the objectives of assessing risks of material misstatement and determining overall audit responses. It indicates that the audit risk checklist was completed, relevant information on the permanent file was reviewed, and risks at the assertion level were recorded on a risk action plan. It states the overall risk assessment at the financial statement level was medium. It concludes that planned procedures should reduce risks to an acceptable level at the planning stage.
Audit planning- Review Questionnaire.
This document contains 25 multiple choice questions related to auditing standards and procedures. The questions cover topics such as audit planning, analytical procedures, materiality, audit risk, knowledge of the client's business, and assessing the going concern assumption. They assess understanding of audit documentation requirements, engagement responsibilities, risk assessment, and forming an audit opinion.
Pmp t09 project_execution_plan_rev_a
This document provides a project execution plan (PEP) for a project with the following key elements:
- It outlines the project scope, cost management procedures, risk management approach, planning and programming strategy, procurement methods, project resourcing and organization, quality control procedures, health and safety plans, commissioning and acceptance process, and post-occupancy evaluation.
- Appendices include the cost plan, master program, roles and responsibilities, project structure, directory, risk register, client coordination, change control procedures, and meeting strategy to support project delivery.
- The PEP establishes the framework and procedures for delivering the project on budget and schedule while meeting quality standards, and ensures clear communication and coordination between all project stakeholders
4) Audit planning & procedures.pptx
Audit planning involves developing an overall plan for determining the scope and conduct of an audit, including developing an audit program. This is done to optimize efficiency and effectiveness when conducting an audit. Factors to be considered in audit planning include the complexity of the audit, the client's business environment and knowledge, and previous experience with the client. Sources of information for audit planning include annual reports, board meeting minutes, internal reports, previous audit working papers, discussions with the client, and visits to the client's premises. The overall audit plan should consider engagement terms, reporting requirements, applicable laws and standards, accounting policies, risk of material errors, and reliance on internal controls. The audit program provides detailed instructions for applying audit procedures.
AUDITING AND ATTESTATION PROBLEMS AND SOLUTIONS.pdf
The document provides information about the Auditing and Attestation Exam, including:
- The exam is scheduled for four and a half hours and will include multiple choice testlets and simulations.
- The exam covers six modules: engagement planning, internal control, evidence, reporting, audit sampling, and auditing with technology.
- Each module provides the allocation of time, number and types of problems, and page numbers for the problems and answers.
audit planning and risk assessment new slides.ppt
The document discusses audit planning and risk assessment. It covers several key areas:
1. The importance of audit planning to obtain sufficient evidence, keep costs reasonable, and avoid misunderstandings. Planning involves understanding the client, assessing risks, and developing an audit program.
2. Risk assessment is a key part of planning and affects the scope and focus of the audit. The auditor assesses risks at the financial statement and assertion levels.
3. Understanding the entity's accounting systems and internal controls is essential to assess control risks and determine the appropriate audit approach. Analytical procedures and risk factors are also considered during planning.
1 ACCT 422 – Auditing Theory and Practice Final.docx
1
ACCT 422 – Auditing Theory and Practice
Final Exam
Due: 4 hours after Private Message containing exam is opened and no
later than Sunday, March 9, 2014 at 11:00 p.m. EST
Instructions: You have four (4) hours to complete and submit this final exam in your
assignment folder. This is an open book, open notes exam. This final exam consists of 3
parts. Your answers to the exam should be submitted on a separate answer sheet. Your
answer sheet should be submitted as an attachment in your assignment folder under the
“Final” folder in Microsoft Word, WordPerfect or PDF format. Please write your name
on your answer sheet. Please do not write your answers directly in the narrative portion
of your assignment folder.
Part 1: Multiple Choice questions – (worth total of 75 points)
For Part 1, please number your answer sheet from 1 to 40 and provide the letter corresponding to
the best answer (eg, 1. A, 2. B, etc.).
1.
Insurance expense for the period is a function of which of the following?
A. The beginning prepaid balance, current premium payments and the ending prepaid
balance.
B. The beginning prepaid balance and the current period premium payments.
C. The current period premium payments.
D. The current period premium payments and the ending prepaid balance.
2.
A significant customer of the firm suffers a large economic loss after year end, but
prior to completion of field work. The audit client believes this event will have material
effect on the financial statements. The auditor should:
A. adjust the financial statements for the year under audit.
B. add a paragraph to the audit report.
C. advise the client to disclose the event in the notes to the financial statements.
D. advise the client to delay issuing the financial statements until the economic loss
can be determined.
3.
Which of the following statements is true?
A. There is an inverse relationship between the interest and dividends accounts and
debt and equity.
B. There is no relationship between the interest and dividends accounts and debt and
equity.
C. There is a direct relationship between the interest and dividends accounts and debt
and equity.
D. None of the above is true.
2
4.
The process of transferring money from one bank account to another and improperly
recording the transaction is referred to as:
A. kiting.
B. lapping.
C. scamming.
D. embezzling.
5.
Which of the following is least likely to uncover fraud?
A. External auditors
B. Internal auditors
C. Internal controls
D. Management
6.
Which of the following is not correct regarding an auditor's decision that a lower
acceptable audit risk is appropriate?
A. More evidence is accumulated.
B. Less evidence is accumulated.
C. Special care is required in assigning experienced staff.
D. Review of audi ...
012 bussiness planning process
PowerPoint Presentation Civil Engineering/ Project Management/ Construction Management/ Productivity/ Mathematics/ Religion etc
Practical_aspects_of_Statutory_Audit_Doc_to_reporting_by_CA._Amit_Doshi.pdf
The document discusses key aspects of statutory audits, including audit documentation, planning, fieldwork, completion, and reporting obligations. It covers topics such as the purpose of audit documentation, planning considerations, types of audit evidence, subsequent event procedures, and objectives of audit reporting. Key requirements around documentation standards, tailoring the audit, and ensuring work is reviewed are also summarized.
Presentation 2 - Planning and Internal Control Evaluation
The document outlines the various planning procedures that an auditor must complete according to the firm's Audit Practice Manual, including preparing an audit planning summary, assessing risks, evaluating internal controls, determining materiality, developing audit programs, and establishing a timetable and budget for the audit. It provides references for 21 different planning documents that cover the audit planning process from obtaining the engagement to the opening balance and comparative procedures. The planning procedures are meant to help the auditor design an audit that reduces risk and ensures the financial statements are free from material misstatement.
Project Controls Expo, 18th Nov 2014 - "NEC3 Contracts – Managing Risk and Ch...
Project Controls Expo, 18th Nov 2014 - "NEC3 Contracts – Managing Risk and Ch...Project Controls Expo
Traditionally many Contractors (and even Employers) see following the contract or being contractual as a very negative. The NEC3 suite of contracts command a different approach and this session will explore the benefits of being contractual, and how it will help both Parties to manage their project and understand exactly where they both are in terms of liability throughout their project. A key aspect of this is approach to the management of regular revised programmes, which compared to other forms of contract have a much higher contractual significance under NEC3.Auditing 4
The document discusses audit documentation and working papers. It defines audit documentation as evidence of the auditor's work, including the basis for conclusions and compliance with standards. It notes that audit documentation provides evidence of planning and performance. It also defines internal and external documentation. The document then discusses the purpose and contents of audit working papers, including planning, supervision, and supporting the auditor's opinion. It provides examples of common working paper components and formatting conventions.
LUPANE STATE UNIVERSITY AUDIT LECTURE PRESENTATION
The document outlines the audit process from start to finish. It begins with pre-engagement activities like client evaluation and drafting an engagement letter. Next is planning which involves identifying risks, linking them to accounts, and determining the audit strategy. Testing then occurs, including internal controls, accounts, and conclusions. The audit results in an opinion on whether the financial statements fairly represent the entity's position and an optional management letter with other observations. The document provides examples at each step to demonstrate the audit process.
PLANNING AND AUDIT
Planning an audit involves establishing the overall audit strategy and developing an audit plan. The audit strategy sets the scope, timing, and direction of the audit at a high level. The audit plan includes the nature, timing, and extent of specific audit procedures. There are additional considerations for initial audit engagements, such as obtaining an understanding of opening balances and predecessor auditor communications. Interim audits are performed before the year-end and allow for earlier issue identification, while final audits conclude with an opinion on the full-year financial statements.
Project management-project life cycle-pdf
The document outlines the typical phases in a construction project lifecycle:
1) Initiation/Conceptual Stage - The initial idea is developed and feasibility studies are conducted.
2) Design Stage - Detailed design and planning of the project occurs.
3) Tendering Stage - Contractors are solicited and a contract is awarded for construction.
4) Construction Stage - The project is built according to the plans.
5) Completion Stage - The finished project is handed over and put into operation. Monitoring of performance continues.
Planning skill.pdf
This document discusses planning and scheduling concepts. It defines planning as identifying project objectives and activities needed to complete the project, while scheduling involves determining task durations and applying them to the plan. Effective planning is conceptual, dynamic, cyclical and iterative. Key aspects of planning include defining scope, establishing a work breakdown structure, identifying resources, establishing timelines and determining budgets. Constructability analysis examines construction methods and costs to reduce time and costs. Value engineering provides alternatives to optimize functionality, quality and costs. Stakeholder considerations must also be identified and evaluated during planning.
Final Class Presentation on Project Audit and Closure.ppt
Project auditing can be defined as the process of detailed inspection of the management of a project, its methodology, its techniques, its procedures, its documents, its properties, its budgets, its expenses and its level of completion.
C2 audit planning checklist
1) The document is an audit planning checklist that outlines the planning procedures and considerations for an audit engagement. It addresses preliminary engagement activities, planning activities, audit risk, and quality control.
2) It requires sign off from the senior/manager and engagement partner to acknowledge that the planning considers professional standards and is adequate to obtain sufficient appropriate audit evidence.
3) The checklist is intended to help auditors plan and perform the audit with professional skepticism and recognize circumstances that could cause financial statements to be materially misstated.
1. This Project Management concept ensures the various e.pdf
1. This Project Management concept ensures the various elements of the project are
properly coordinated to provide a cohesive project plan. It involves making trade-offs among
competing objectives and alternatives in order to ensure project success.
a. Risk Management
b. Integration Management
c. Initiating Process Phase
d. Closing Process Phase
2. This Project Management concept ensures the various elements of the project are
clearly understood to ensure customer needs requirements and expectations can be met. It
involves making trade-offs among internal competing objectives and alternatives in order to
determine the project meets the corporate tactical and strategic vision and project authorization.
a. Risk Management
b. Integration Management
c. Initiating Process Phase
d. Closing Process Phase
3. This Project Management concept ensures that the project includes all work required
and only the work required for successful completion of the project. It involves defining and
controlling what is and is not included in the project.
a. Risk Management
b. Scope Management
c. Planning Process Phase
d. Controlling Process Phase
4. This Project Management concept ensures that the project monitors and measures all
work to ensure successful completion to the project plan. It involves measuring and controlling
what is included in the project.
a. Risk Management
b. Scope Management
c. Planning Process Phase
d. Controlling Process Phase
5. This Project Management concept ensures that the project is completed within the
approved budget. It determines what resources are allocated against the budget.
a. Cost Management
b. Infrastructure Management
c. Planning Process Phase
d. Execution Process Phase
6. This Project Management concept ensures that the project will satisfy the needs for
which it was undertaken. It includes all activities of the overall function to ensure that customer
assurance, project improvement and project satisfaction with the project.
a. Quality Management
b. Infrastructure Management
c. Initiating Process Phase
d. Execution Process Phase
7. This Project Management concept ensures the most effective use of people and staff
assigned to the project. It often includes the project sponsors, customer team and others project
support.
a. Human Resource Management
b. Infrastructure Management
c. Planning Process Phase
d. Initiating Process Phase
8. This Project Management concept ensures that potential issues with the project are
systematically identified, analyzed and responded too. It often includes identification,
quantification, mitigation and planning.
a. Risk Management
b. Infrastructure Management
c. Planning Process Phase
d. Controlling Process Phase
9. Use of this Project Management concept is generally a result of the industry,
corporation or technology being delivered that operates in an environment more broad than the
project itself. It often includes milestones or gates:
a. Infrastructure Management
b. Lifecycle Management
c. Plann.
Understanding Single Audit Compliance Requirements - It's No Joke!
Has your not-for-profit organization received federal funding or additional funding under the CARES Act? This informational session discussed audit requirements for organizations receiving federal funds (i.e. Single Audits), reporting considerations, and specific requirements relative to COVID-19 response funds, including Paycheck Protection Program loans, Economic Injury Disaster Loans, Provider Relief Funds, and more.
Similar to C1 audit planning summary (20)
AUDITING AND ATTESTATION PROBLEMS AND SOLUTIONS.pdf
AUDITING AND ATTESTATION PROBLEMS AND SOLUTIONS.pdf
1 ACCT 422 – Auditing Theory and Practice Final.docx
1 ACCT 422 – Auditing Theory and Practice Final.docx
Practical_aspects_of_Statutory_Audit_Doc_to_reporting_by_CA._Amit_Doshi.pdf
Practical_aspects_of_Statutory_Audit_Doc_to_reporting_by_CA._Amit_Doshi.pdf
Presentation 2 - Planning and Internal Control Evaluation
Presentation 2 - Planning and Internal Control Evaluation
Project Controls Expo, 18th Nov 2014 - "NEC3 Contracts – Managing Risk and Ch...
Project Controls Expo, 18th Nov 2014 - "NEC3 Contracts – Managing Risk and Ch...
LUPANE STATE UNIVERSITY AUDIT LECTURE PRESENTATION
LUPANE STATE UNIVERSITY AUDIT LECTURE PRESENTATION
Final Class Presentation on Project Audit and Closure.ppt
Final Class Presentation on Project Audit and Closure.ppt
1. This Project Management concept ensures the various e.pdf
1. This Project Management concept ensures the various e.pdf
Understanding Single Audit Compliance Requirements - It's No Joke!
Understanding Single Audit Compliance Requirements - It's No Joke!
More from Sazzad Hossain, ITP, MBA, CSCA™
ITP CIRCULAR 2017 Income Tax Bangladesh - NBR
1. The National Board of Revenue (NBR) is calling for applications from eligible candidates to participate in the VAT Officer (VO) recruitment exam-2017 in accordance with the VAT Act of 1984 and VAT Rules of 1984.
2. Candidates must have a bachelor's or master's degree in subjects like law, accounting, banking or finance from a recognized university in Bangladesh or abroad. Applications must be submitted online by March 31, 2017 along with required documents.
3. The written exam will have questions on tax laws, accounting and finance. It will carry 100 marks over 3 hours, and an oral exam carrying 50 marks will also be conducted. The exam date will be notified later via notice.
Auditors Tor for Cash incentive audit of BB
Auditor's TOR for Cash incentive audit or Export Subsidy by Bangladesh Bank or BB
Tax year 2024 Advance Taxation book by Khalid Petiwala
The document appears to be a scanned copy of a passport application form containing personal details such as name, date of birth, place of birth, nationality, etc. It includes sections for address, references, declaration, official use and a number of pages with the text "Scanned with CamScanner" at the bottom, indicating it was scanned from a hard copy document.
All CA Firms 23 October 2023
This document lists contact information for various chartered accountant firms in Bangladesh, including their addresses, contact numbers, emails, websites and names of proprietors or partners. Some firms have multiple branches located in Dhaka and Chattogram. The firms provide services like auditing, taxation, financial and management consultancy.
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩)
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩)
VAT Deduction at Source
VAT Deduction at Sources
VAT Deduction at Sources
VAT & SD
RULES-2016
VAT
Act-2012
VDS &
Collection
Rules-2021
Jun-2023 এস.আর.ও. নং- ১৯৫-২০১-আইন-২০২৩ Customs Act 1969
Jun-2023 এস.আর.ও. নং- ১৯৫-২০১-আইন-২০২৩ Customs Act 1969
TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩
(1) The document discusses technical service fees charged for providing various technical services to foreign entities. It provides definitions and examples of different types of technical fees - professional service fees, technical service fees, technical know-how or technical assistance fees.
(2) Guidelines are given on calculating the rate for technical service fees, which is the number of foreign employees multiplied by a certain percentage of their salary. Registration of agreements related to technical service fees must be done according to the Registration Act.
(3) Examples are given of technical services that can be provided and the types of technical fees that can be charged for those services.
২০২৩ সনের ১৩ নং আইন ব্যাংক- কোম্পানি (সংশোধন) আইন, ২০২৩
This document summarizes amendments made to several laws in Bangladesh related to banking and financial regulations. Key points:
- It amends definitions in the Bank Company Act 1991 related to terms like "banking company", "controlled entity", "family member", etc.
- It amends sections 7, 13, 14, 14K, 14L of the Bank Company Act 1991 related to custodial powers, restructured loans, limits on loan amounts to individuals/entities.
- It inserts new definitions for terms used in the amendments like "restructured loan", "shadow director", "financing activities", etc.
The document provides details of the specific sections amended and the new/amended definitions. In
২০২৩ সনের ২২ নং আইন বাংলাদেশ শিল্প-নকশা আইন, ২০২৩
The document summarizes key amendments made to the Patents and Designs Act, 1911 through the Patents and Designs (Amendment) Act, 2023. Some of the key changes include expanding the scope of patentable inventions, establishing patent offices and providing guidelines for granting patents. It also discusses procedures for filing and reviewing patents and establishing infringement and dispute resolution mechanisms.
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩
This document establishes the formation of a new organization called the Digital Bangladesh Technology Park Authority (DBTPA) through an act of parliament. Some key points:
- DBTPA will be established as an autonomous government organization to support development of e-services, promote digital innovation, and help build an inclusive digital society.
- It will have the power to acquire and dispose of property, sue and be sued, and undertake any other necessary activities.
- DBTPA will be based in Dhaka but can establish branch offices elsewhere as needed with government approval.
- Its roles will include promoting tech innovation, research and development, awareness building, project implementation, advising government and others, and representing
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩Sazzad Hossain, ITP, MBA, CSCA™
২০২৩ সনের ১৯ নং আইন।--বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩।এস.আর.ও নং ২২৪আইন-আয়কর-২০২৩
1. The document is the additional issue of the Bangladesh Gazette dated October 17, 2023 published by the Government of Bangladesh containing official notices and advertisements.
2. It contains notices regarding registration of various documents under the Registration Act, 1908 as well as levy of stamp duty on certain instruments under the Stamp Act, 1899.
3. Details such as names of documents, registration fees to be paid, and stamp duty rates are provided in tabular format.
Govt Employee Taxation Rules এস.আর.ও নং ২২৫-আইন-আয়কর-৭-২০২৩.pdf
এস.আর.ও নং ২২৫-আইন/আয়কর-৭/২০২৩
Govt Employee Taxation Rules এস.আর.ও নং ২২৫-আইন-আয়কর-৭-২০২৩.pdf
TDS Rules, 2023 উৎসে কর বিধিমালা, ২০২৩
(1) The document discusses technical service fees charged for providing various technical services to foreign entities. It provides definitions and examples of different types of technical fees - professional service fees, technical service fees, technical know-how or technical assistance fees.
(2) Guidelines are given on calculating the rate for technical service fees, which is the number of foreign employees multiplied by a certain percentage of their salary. Registration of agreements related to technical service fees must be done according to the Registration Act.
(3) Examples are given of technical services that can be provided and the types of technical fees that can be charged for those services.
TDS on ITA 2023
Income Tax Act-2023 & Income Tax Ordinance 1984 Significant Difference
Change in provisions of Tax Deduction at Source "TDS"
More from Sazzad Hossain, ITP, MBA, CSCA™ (20)
Tax year 2024 Advance Taxation book by Khalid Petiwala
Tax year 2024 Advance Taxation book by Khalid Petiwala
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩)
সর্বজনীন পেনশন স্কীম বিধিমালা সংক্রান্ত গেজেট (আগস্ট ২০২৩)
Jun-2023 এস.আর.ও. নং- ১৯৫-২০১-আইন-২০২৩ Customs Act 1969
Jun-2023 এস.আর.ও. নং- ১৯৫-২০১-আইন-২০২৩ Customs Act 1969
TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩
TDS Tax Deducted at Source Rule 2023 এস.আর.ও. নং ২০৬-২১০-আইন-২০২৩
২০২৩ সনের ১৩ নং আইন ব্যাংক- কোম্পানি (সংশোধন) আইন, ২০২৩
২০২৩ সনের ১৩ নং আইন ব্যাংক- কোম্পানি (সংশোধন) আইন, ২০২৩
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩
২০২৩ সনের ২০ নং আইন এজেন্সি টু ইনোভেট (এটুআই) আইন, ২০২৩
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩
২০২৩ সনের ১৯ নং আইন বাংলাদেশ সরকারি-বেসরকারি অংশীদারিত্ব (সংশোধন) আইন, ২০২৩
Govt Employee Taxation Rules এস.আর.ও নং ২২৫-আইন-আয়কর-৭-২০২৩.pdf
Govt Employee Taxation Rules এস.আর.ও নং ২২৫-আইন-আয়কর-৭-২০২৩.pdf
Recently uploaded
Accounting for Restricted Grants When and How To Record Properly
In this webinar, member learned how to stay in compliance with generally accepted accounting principles (GAAP) for restricted grants.
Bossa N’ Roll Records by Ismael Vazquez.
Bossa N Roll Records presentation by Izzy Vazquez for Music Retail and Distribution class at Full Sail University
مصحف القراءات العشر أعد أحرف الخلاف سمير بسيوني.pdf
مصحف أحرف الخلاف للقراء العشرةأعد أحرف الخلاف بالتلوين وصلا سمير بسيوني غفر الله له
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
The History of NZ 1870-1900.
Making of a Nation.
From the NZ Wars to Liberals,
Richard Seddon, George Grey,
Social Laboratory, New Zealand,
Confiscations, Kotahitanga, Kingitanga, Parliament, Suffrage, Repudiation, Economic Change, Agriculture, Gold Mining, Timber, Flax, Sheep, Dairying,
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) Curriculum
(𝐓𝐋𝐄 𝟏𝟎𝟎) (𝐋𝐞𝐬𝐬𝐨𝐧 𝟏)-𝐏𝐫𝐞𝐥𝐢𝐦𝐬
𝐃𝐢𝐬𝐜𝐮𝐬𝐬 𝐭𝐡𝐞 𝐄𝐏𝐏 𝐂𝐮𝐫𝐫𝐢𝐜𝐮𝐥𝐮𝐦 𝐢𝐧 𝐭𝐡𝐞 𝐏𝐡𝐢𝐥𝐢𝐩𝐩𝐢𝐧𝐞𝐬:
- Understand the goals and objectives of the Edukasyong Pantahanan at Pangkabuhayan (EPP) curriculum, recognizing its importance in fostering practical life skills and values among students. Students will also be able to identify the key components and subjects covered, such as agriculture, home economics, industrial arts, and information and communication technology.
𝐄𝐱𝐩𝐥𝐚𝐢𝐧 𝐭𝐡𝐞 𝐍𝐚𝐭𝐮𝐫𝐞 𝐚𝐧𝐝 𝐒𝐜𝐨𝐩𝐞 𝐨𝐟 𝐚𝐧 𝐄𝐧𝐭𝐫𝐞𝐩𝐫𝐞𝐧𝐞𝐮𝐫:
-Define entrepreneurship, distinguishing it from general business activities by emphasizing its focus on innovation, risk-taking, and value creation. Students will describe the characteristics and traits of successful entrepreneurs, including their roles and responsibilities, and discuss the broader economic and social impacts of entrepreneurial activities on both local and global scales.
BIOLOGY NATIONAL EXAMINATION COUNCIL (NECO) 2024 PRACTICAL MANUAL.pptx
Practical manual for National Examination Council, Nigeria.
Contains guides on answering questions on the specimens provided
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...
The recent surge in pro-Palestine student activism has prompted significant responses from universities, ranging from negotiations and divestment commitments to increased transparency about investments in companies supporting the war on Gaza. This activism has led to the cessation of student encampments but also highlighted the substantial sacrifices made by students, including academic disruptions and personal risks. The primary drivers of these protests are poor university administration, lack of transparency, and inadequate communication between officials and students. This study examines the profound emotional, psychological, and professional impacts on students engaged in pro-Palestine protests, focusing on Generation Z's (Gen-Z) activism dynamics. This paper explores the significant sacrifices made by these students and even the professors supporting the pro-Palestine movement, with a focus on recent global movements. Through an in-depth analysis of printed and electronic media, the study examines the impacts of these sacrifices on the academic and personal lives of those involved. The paper highlights examples from various universities, demonstrating student activism's long-term and short-term effects, including disciplinary actions, social backlash, and career implications. The researchers also explore the broader implications of student sacrifices. The findings reveal that these sacrifices are driven by a profound commitment to justice and human rights, and are influenced by the increasing availability of information, peer interactions, and personal convictions. The study also discusses the broader implications of this activism, comparing it to historical precedents and assessing its potential to influence policy and public opinion. The emotional and psychological toll on student activists is significant, but their sense of purpose and community support mitigates some of these challenges. However, the researchers call for acknowledging the broader Impact of these sacrifices on the future global movement of FreePalestine.
Gender and Mental Health - Counselling and Family Therapy Applications and In...
A proprietary approach developed by bringing together the best of learning theories from Psychology, design principles from the world of visualization, and pedagogical methods from over a decade of training experience, that enables you to: Learn better, faster!
CHUYÊN ĐỀ ÔN TẬP VÀ PHÁT TRIỂN CÂU HỎI TRONG ĐỀ MINH HỌA THI TỐT NGHIỆP THPT ...
CHUYÊN ĐỀ ÔN TẬP VÀ PHÁT TRIỂN CÂU HỎI TRONG ĐỀ MINH HỌA THI TỐT NGHIỆP THPT ...Nguyen Thanh Tu Collection
https://app.box.com/s/qspvswamcohjtbvbbhjad04lg65waylfA Free 200-Page eBook ~ Brain and Mind Exercise.pptx
(A Free eBook comprising 3 Sets of Presentation of a selection of Puzzles, Brain Teasers and Thinking Problems to exercise both the mind and the Right and Left Brain. To help keep the mind and brain fit and healthy. Good for both the young and old alike.
Answers are given for all the puzzles and problems.)
With Metta,
Bro. Oh Teik Bin 🙏🤓🤔🥰
CapTechTalks Webinar Slides June 2024 Donovan Wright.pptx
Slides from a Capitol Technology University webinar held June 20, 2024. The webinar featured Dr. Donovan Wright, presenting on the Department of Defense Digital Transformation.
BPSC-105 important questions for june term end exam
BPSC-105 important questions for june term end exam
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...
Andreas Schleicher, Director of Education and Skills at the OECD presents at the launch of PISA 2022 Volume III - Creative Minds, Creative Schools on 18 June 2024.
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...
Whether you're new to SEO or looking to refine your existing strategies, this webinar will provide you with actionable insights and practical tips to elevate your nonprofit's online presence.
220711130083 SUBHASHREE RAKSHIT Internet resources for social science
Internet resources for social science
Recently uploaded (20)
Accounting for Restricted Grants When and How To Record Properly
Accounting for Restricted Grants When and How To Record Properly
مصحف القراءات العشر أعد أحرف الخلاف سمير بسيوني.pdf
مصحف القراءات العشر أعد أحرف الخلاف سمير بسيوني.pdf
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
Level 3 NCEA - NZ: A Nation In the Making 1872 - 1900 SML.ppt
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) Curriculum
Philippine Edukasyong Pantahanan at Pangkabuhayan (EPP) Curriculum
BIOLOGY NATIONAL EXAMINATION COUNCIL (NECO) 2024 PRACTICAL MANUAL.pptx
BIOLOGY NATIONAL EXAMINATION COUNCIL (NECO) 2024 PRACTICAL MANUAL.pptx
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...
THE SACRIFICE HOW PRO-PALESTINE PROTESTS STUDENTS ARE SACRIFICING TO CHANGE T...
Gender and Mental Health - Counselling and Family Therapy Applications and In...
Gender and Mental Health - Counselling and Family Therapy Applications and In...
CHUYÊN ĐỀ ÔN TẬP VÀ PHÁT TRIỂN CÂU HỎI TRONG ĐỀ MINH HỌA THI TỐT NGHIỆP THPT ...
CHUYÊN ĐỀ ÔN TẬP VÀ PHÁT TRIỂN CÂU HỎI TRONG ĐỀ MINH HỌA THI TỐT NGHIỆP THPT ...
A Free 200-Page eBook ~ Brain and Mind Exercise.pptx
A Free 200-Page eBook ~ Brain and Mind Exercise.pptx
CapTechTalks Webinar Slides June 2024 Donovan Wright.pptx
CapTechTalks Webinar Slides June 2024 Donovan Wright.pptx
BPSC-105 important questions for june term end exam
BPSC-105 important questions for june term end exam
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...
Andreas Schleicher presents PISA 2022 Volume III - Creative Thinking - 18 Jun...
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...
Elevate Your Nonprofit's Online Presence_ A Guide to Effective SEO Strategies...
220711130083 SUBHASHREE RAKSHIT Internet resources for social science
220711130083 SUBHASHREE RAKSHIT Internet resources for social science
C1 audit planning summary
- 1. Client: Year End: File No. Ref: Cl AUDIT PLANNING SUMMARY Approval of planning I confirm that: 1. An overall strategy has been established forthe audit. 2. An audit plan has been developed in orderto reduce risk to an acceptably lowlevel. 3. In particular the risks of material misstatement in the financial statements due to fraud have been considered. 4. The overall strategy and audit plan have been properly documented in a planning memorandum. 5. The acceptance procedures set out on C1.1 have been followed. 6. The audit planning checklist at C2 has been properly completed. 7. The audit has been planned with an attitudeofprofessionalskepticismrecognising that circumstances may exist that cause the financialstatements to be materially misstated! Audit engagement partner Date Audit team I confirm that I have read and understood the audit plan (Section C). Initials Date Partner Manager Senior Review of planning at completion stage I confirm that: 1. The overall strategy and audit plan were updated as necessary during the course ofthe audit. 2. All issues arising fromthe audit plan have been addressed on the file. 3. The audit plan has been cross-referencedto where the relevant work was performed. Audit Engagement Partner Date