Please answer all parts accurately Given are five observations for t.pdf
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Please answer all parts accurately Given are five observations for two variables, x and y (a) Develop a scatter diagram for these data. (c) Try to approximate the relationship between x and y by drawing a straight line through the data. (i) ii (d) Develop the estimated regression equation by computing the values of b0 and b1 using b1=(xix)2(xix)(yiy) and b0=yb1x. y^= (e) Use the estimated regression equation to predict the value of y when x=13..
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Part B Vulnerability Management Plan To prepare a vulnerability.pdf
Part B: Vulnerability Management Plan
To prepare a vulnerability management plan for the SureMarket information security department,
create a 2- to 3-page Microsoft Word document that includes the following:
Describe the strategy for continuously monitoring the SureMarket network and IT systems for
new vulnerabilities. Include the methods and frequency for conducting the following:
Vulnerability scanning
Penetration testing
Describe a decision tree for mitigating newly identified vulnerabilities.
Format your citations according to APA guidelines..
Part 1 � 10 marksAster Turane Computers uses a perpetual accountin.pdf
Part 1 10 marks
Aster Turane Computers uses a perpetual accounting system.
Use the following transactions to complete both FIFO (4 marks) and MWA (6 marks) Inventory
Costing methods.
Apr. 1 Physical inventory count revealed $3,480 of merchandise inventory and 110 pieces. (no
entry required)
7 Purchased $11,500 of merchandise (310 units) from LedCor with terms of 1/10,
n/30, FOB shipping point.
13 Sold 175 units of merchandise with a retail value of $7,000 to Starbust Inc.
with terms of 1/10, n/30, FOB shipping point.
20 Purchased $14,000 (350 units) of merchandise from LedCor with terms of 1/10,n/30, FOB
destination.
23 Sold 200 units of merchandise for $7,800 to Lendrum Sales; 1/10, n30.
26 Sold merchandise (40 units) for $1,800 to Gillette Industries; 1/10, n30.
30. Sold merchandise (60 units) for $2,640 on credit to Whistler Resort.
Part 2 10 marks
Complete the journal entries for the transactions above using the cost from the MWA model. (10
marks)
The Adjusted Trial Balance for Aster Turane Computers is below:
Adjusted Trial Balance
Account
Debit
Credit
Accounts Payable
8,500
Accounts Receivable - Gillette Industries
1,800
Accounts Receivable - Lendrum Sales
7,800
Accounts Receivable - Norton Electric
3,080
Accounts Receivable - Sharp Co.
4,320
Accounts Receivable - Starburst Inc.
7,000
Accounts Receivable - Whistler Resort
2,640
Accumulated Depreciation, Computer Equipment
504
Accumulated Depreciation, Office Equipment
600
Advertising Expense
780
Aster Turane, Capital
59,619
Aster Turane, Withdrawals
1,800
Cash
6,200
Charitable Donations Expense
0
Computer Equipment
5,040
Computer Supplies
160
Computer Supplies Expense *To make sales*
1,520
Cost of Goods Sold
17,705
Depreciation Expense, Computer Equipment *sales*
504
Depreciation Expense, Office Equipment
600
Insurance Expense
2,160
Merchandise Inventory
11,275
Mileage Expense *to make direct sales to customer*
2,336
Office Equipment
12,000
Prepaid Insurance
4,320
Prepaid Rent
4,650
Rent Expense *office*
4,650
Repairs Expense, Office Computer
120
Sales
33,251
Sales Discounts
54
Sales Returns and Allowances
600
Unearned Computer Services Revenue
0
Wages Expense *salesmen wages*
7,245
Wages Payable
7,885
Totals
110,359
110,359
Part 3 10 Marks
Create a Multi-step Income Statement (7 marks) and a Single-Step Income Statement (3 marks)
for year ended April 30, 2019
Part 4 10 Marks
Prepare the Journal Entries to close out the temporary accounts (10 marks).
Part 5 10 Marks
Prepare a Classified Balance Sheet for April 30, 2019. (10 marks)
Adjusted Trial Balance
Account
Debit
Credit
Accounts Payable
8,500
Accounts Receivable - Gillette Industries
1,800
Accounts Receivable - Lendrum Sales
7,800
Accounts Receivable - Norton Electric
3,080
Accounts Receivable - Sharp Co.
4,320
Accounts Receivable - Starburst Inc.
7,000
Accounts Receivable - Whistler Resort
2,640
Accumulated Depreciation, Computer Equipment
504
Accumulated Depreciation, Office Equipment
600
Advertising Expense
780
Aster Turane, Capi.
Part 1 Refer to pages 92-100 in your text as you answer these quest.pdf
Part 1: Refer to pages 92-100 in your text as you answer these questions. Background: Bacteria
have several characteristics that can be used in their identification. Answer the questions below
related to some of the general characteristics of bacteria. Many bacteria possess appendages of
varying types. Some of those appendages serve to provide motility. 1. Examples of bacterial
appendages which serve to provide motility include? Choose one of the following answers. (1
point) - flagella and axial filaments - flagella and pili - pili and fimbriae - All of the answers are
correct. 2. Of those bacteria which possess flagella, there are 4 possible flagellar arrangements.
Match each type with the correct description below. (4 points) a. Monotrichous _____ having
flagella which are dispersed all over the cell b. Lophotrichous _____ possessing flagella at both
ends or poles c. Amphitrichous _____ possessing a single flagellum d. Peritrichous _____
possessing a small bunch or tuft at the same location 3. A type of cell appendage other than
flagella which allows bacteria to stick to each other as well as to surfaces is __________. Choose
one of the following answers. (1 point) - the cell membrane - fimbriae - the cell wall -
periplasmic flagella The structure in question #3 above plays a role in the formation of biofilms.
4. True or false. Biofilms are cooperative associations among several microbial groups and may
consist of bacteria, fungi, protozoa, and algae, as well as other living things. (1 point) 5. Using
your text, put the following steps of biofilm formation in order. (4 points) _____ Step 1 a. More
cells are attracted and attach, allowing the biofilm to attach to its habitat _____ Step 2 b. Cells
within the biofilm can break away and disperse allowing biofilms to form in other locations
_____ Step 3 c. In the development of a biofilm, a suitable substrate has a thin layer of organic
material deposited _____ Step 4 d. Primary colonists (usually bacteria) attach and multiply,
laying down a sticky matrix One example of a species known for forming biofilms is
Pseudomonas aeruginosa. It is known for forming biofilms on medical equipment such as
ventilators and catheters and can even form them within the human body on heart valves and
even teeth. Looking ahead in your text to page 643 and beyond, answer the following questions
regarding Pseudomonas. 6. In nature, Pseudomonas is commonly found in these two
environments. Choose one of the following answers. (1 point) - Air and water - Air and soil -
Soil and water - Salt and freshwater 7. Pseudomonas is an _________, which means it requires
oxygen. Choose one of the following answers. (1 point) - Aerobe - Capnophile - Anaerobe -
None of the above. 8. How would you describe the gram reaction and morphology of
Pseudomonas? Choose one of the following answers. (2 points) - Gram + cocci - Gram cocci -
Gram - bacilli - Gram + bacilli.
Para arz B�y�k Buhran srasnda d�t� ��nk� __________. Yant se�enekl.pdf
Para arz Byk Buhran srasnda dt nk __________.
Yant seenekleri grubu
para taban da dt
halk daha az para birimine sahip oldu ve bankalar daha az fazla rezerv tuttu
halk daha fazla para birimine sahipti ve bankalar daha fazla rezerv fazlas tuttu
Fed henz yoktu.
Pandas is a Python library used for working with data sets. It has f.pdf
Pandas is a Python library used for working with data sets. It has functions for analyzing,
cleaning, exploring, and manipulating data. The name "Pandas" has a reference to both "Panel
Data", and "Python Data Analysis" and was created by Wes McKinney in 2008.
Everything in life has both advantages and disadvantages. I discuss 1 advantage and 1
disadvantage of using pandas for Python. Ensure that you attempt to explain your selections..
page 6-7 Fraud (previously referred to as irregularities) -Inten.pdf
page 6-7 Fraud (previously referred to as irregularities) -Intentional misstatements or omissions
of amounts or disclosures in financial statements. Audits are concerned with misstatements
arising from two distinct types of acts: Fraudulent Financial Reporting - Intentional
misstatements in financial statements to deceive financial statement users. Misappropriation of
assets (also referred to as "defalcations")-Theft of company's assets the effect of which has not
been appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM
BACKGROUND INFORMATION (AU 230) 4. In every audit, the exercise of professional
skepticism is paramount. In many audit failures involving fraud, inadequate professional
skepticism is frequently cited as a significant reason why the material misstatement was not
detected by the auditor. 5. The third general standard of the generally accepted auditing standards
is: Due professional care is to be exercised in the planning and performance of the audit and the
preparation of the report. 6. In discussing due professional care, the standards state that: A. Due
professional care requires the auditor to exercise professional skepticism. Professional
skepticism is an attitude that includes a questioning mind and a critical assessment of audit
evidence. Standards go on to state that an auditor should neither assume that management is
dishonest nor assume unquestioned honesty.
Gathering and objectively evaluating audit evidence requires the auditor to consider the
competency and sufficiency of the evidence. Since evidence is gathered and evaluated
throughout the audit, professional skepticism should be exercised throughout the audit process.
The auditor neither assumes that management is dishonest nor assumes unquestioned honesty. In
exercising professional skepticism, the auditor should not be satisfied with less than persuasive
evidence because of a belief that management is honest..
page 9 STAFF DISCUSSION OF THE RISK OF MATERIAL MISSTATEMENT DUE T.pdf
page 9 STAFF DISCUSSION OF THE RISK OF MATERIAL MISSTATEMENT DUE TO
FRAUD 10. Prior to or while obtaining information to identify risks of fraud (below), the audit
team should discuss the potential for a material misstatement due to fraud, including: A.
"Brainstorming" among team members about how and where the financial statements might be
susceptible to fraud, how management could perpetrate and conceal fraudulent financial
reporting, and how assets could be misappropriated B. Emphasizing the importance of
maintaining the proper state of mind (professional skepticism) regarding the potential for
material misstatement due to fraud. 11. The discussion should: A. Include consideration of
known factors affecting incentives/pressures for fraud, opportunities, and culture or environment
that enables management to rationalize committing fraud. B. Emphasize the need to maintain a
questioning mind and to exercise professional skepticism. C. Include key members of the audit
team (and specialists if considered necessary). OBTAINING THE INFORMATION NEEDED
TO IDENTIFY RISKS OF MATERIAL MISSTATEMENT DUE TO FRAUD; PROCEDURES
SHOULD INCLUDE 12. Inquiries of management, the audit committee, internal auditors and
others A. Among the inquiries of management are questions such as: (1) Does it have knowledge
of fraud or suspected fraud affecting the entity? (2) Have there been allegations of fraud or
suspected fraud? (3) Its understanding of fraud risks? (4) Programs and controls established to
mitigate fraud risks? (5) Control over multiple locations? (6) Communications to employees
about business practices and ethical behavior? (7) Whether management has reported to the audit
committee the nature of the company's internal control? B. Inquiries of the audit committee (or at
least its chair) to obtain: (1) Its views regarding the risks of fraud and whether it has knowledge
of fraud or suspected fraud. (2) An understanding of how it exercises oversight activities. C.
Inquiries of appropriate internal audit personnel about: (1) Their views about the risks of fraud.
(2) Whether they have performed any procedures to identify or detect fraud. (3) Whether
management has satisfactorily responded to any findings relating to above procedures. D.
Inquiries of others about the existence of fraud or suspected fraud, including: (1) Employees with
varying level of authority who auditors come into contact with during the audit. (2) Operating
personnel not directly involved in reporting. (3) Employees involved with complex or unusual
transactions. 9.
page 8 III. OUTLINE OF STATEMENT ON AUDITING STANDARDS NO. 99, CON.pdf
page 8 III. OUTLINE OF STATEMENT ON AUDITING STANDARDS NO. 99,
CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT
CHARACTERISTICS OF FRAUD 1. The difference between errors and fraud is that fraud is
intentional (although determining intent is oflen difficult). 2. Although fraud is a broad legal
concept, the auditor's interest relates to determining whether misstatements exist, and not with
making legal determinations of whether fraud has occurred. 3. The two types of misstatements
due to fraud are those which are the result of: A. Fraudulent financial reporting-intentional
misstatements, omissions of amounts or disclosures. B. Misappropriation of assets-theft of an
entity's assets, also referred to as defalcations. 4. When fraud occurs there are three conditions
that must be present: A. Incentive/pressure - a reason to commit fraud. B. Opportunity-e.g.,
ineffective controls, override of controls. C. Attitude/rationalization--ability to justify the fraud
to oneself. 5. Management has a unique ability to perpetrate fraud because it can directly or
indirectly manipulate accounting records and present fraudulent financial information by
overriding controls or directing employees to carry out the fraud. 6. Although fraud is ordinarily
concealed, certain conditions (such as missing documents) may suggest the possibility of fraud.
7. Audits provide reasonable, and not absolute assurance of detecting material fraud.
PROFESSIONAL SKEPTICISM AND THE RISK OF FRAUD 8. An auditor should conduct
the audit with a mindset that recognizes the possibility of material misstatement due to fraud,
even if no fraud has been discovered in the past and the auditor believes that management is
honest. 9. An auditor should not be satisfied with less than persuasive evidence because of a
belief that management is honest..
Recommended
Part B Vulnerability Management Plan To prepare a vulnerability.pdf
Part B: Vulnerability Management Plan
To prepare a vulnerability management plan for the SureMarket information security department,
create a 2- to 3-page Microsoft Word document that includes the following:
Describe the strategy for continuously monitoring the SureMarket network and IT systems for
new vulnerabilities. Include the methods and frequency for conducting the following:
Vulnerability scanning
Penetration testing
Describe a decision tree for mitigating newly identified vulnerabilities.
Format your citations according to APA guidelines..
Part 1 � 10 marksAster Turane Computers uses a perpetual accountin.pdf
Part 1 10 marks
Aster Turane Computers uses a perpetual accounting system.
Use the following transactions to complete both FIFO (4 marks) and MWA (6 marks) Inventory
Costing methods.
Apr. 1 Physical inventory count revealed $3,480 of merchandise inventory and 110 pieces. (no
entry required)
7 Purchased $11,500 of merchandise (310 units) from LedCor with terms of 1/10,
n/30, FOB shipping point.
13 Sold 175 units of merchandise with a retail value of $7,000 to Starbust Inc.
with terms of 1/10, n/30, FOB shipping point.
20 Purchased $14,000 (350 units) of merchandise from LedCor with terms of 1/10,n/30, FOB
destination.
23 Sold 200 units of merchandise for $7,800 to Lendrum Sales; 1/10, n30.
26 Sold merchandise (40 units) for $1,800 to Gillette Industries; 1/10, n30.
30. Sold merchandise (60 units) for $2,640 on credit to Whistler Resort.
Part 2 10 marks
Complete the journal entries for the transactions above using the cost from the MWA model. (10
marks)
The Adjusted Trial Balance for Aster Turane Computers is below:
Adjusted Trial Balance
Account
Debit
Credit
Accounts Payable
8,500
Accounts Receivable - Gillette Industries
1,800
Accounts Receivable - Lendrum Sales
7,800
Accounts Receivable - Norton Electric
3,080
Accounts Receivable - Sharp Co.
4,320
Accounts Receivable - Starburst Inc.
7,000
Accounts Receivable - Whistler Resort
2,640
Accumulated Depreciation, Computer Equipment
504
Accumulated Depreciation, Office Equipment
600
Advertising Expense
780
Aster Turane, Capital
59,619
Aster Turane, Withdrawals
1,800
Cash
6,200
Charitable Donations Expense
0
Computer Equipment
5,040
Computer Supplies
160
Computer Supplies Expense *To make sales*
1,520
Cost of Goods Sold
17,705
Depreciation Expense, Computer Equipment *sales*
504
Depreciation Expense, Office Equipment
600
Insurance Expense
2,160
Merchandise Inventory
11,275
Mileage Expense *to make direct sales to customer*
2,336
Office Equipment
12,000
Prepaid Insurance
4,320
Prepaid Rent
4,650
Rent Expense *office*
4,650
Repairs Expense, Office Computer
120
Sales
33,251
Sales Discounts
54
Sales Returns and Allowances
600
Unearned Computer Services Revenue
0
Wages Expense *salesmen wages*
7,245
Wages Payable
7,885
Totals
110,359
110,359
Part 3 10 Marks
Create a Multi-step Income Statement (7 marks) and a Single-Step Income Statement (3 marks)
for year ended April 30, 2019
Part 4 10 Marks
Prepare the Journal Entries to close out the temporary accounts (10 marks).
Part 5 10 Marks
Prepare a Classified Balance Sheet for April 30, 2019. (10 marks)
Adjusted Trial Balance
Account
Debit
Credit
Accounts Payable
8,500
Accounts Receivable - Gillette Industries
1,800
Accounts Receivable - Lendrum Sales
7,800
Accounts Receivable - Norton Electric
3,080
Accounts Receivable - Sharp Co.
4,320
Accounts Receivable - Starburst Inc.
7,000
Accounts Receivable - Whistler Resort
2,640
Accumulated Depreciation, Computer Equipment
504
Accumulated Depreciation, Office Equipment
600
Advertising Expense
780
Aster Turane, Capi.
Part 1 Refer to pages 92-100 in your text as you answer these quest.pdf
Part 1: Refer to pages 92-100 in your text as you answer these questions. Background: Bacteria
have several characteristics that can be used in their identification. Answer the questions below
related to some of the general characteristics of bacteria. Many bacteria possess appendages of
varying types. Some of those appendages serve to provide motility. 1. Examples of bacterial
appendages which serve to provide motility include? Choose one of the following answers. (1
point) - flagella and axial filaments - flagella and pili - pili and fimbriae - All of the answers are
correct. 2. Of those bacteria which possess flagella, there are 4 possible flagellar arrangements.
Match each type with the correct description below. (4 points) a. Monotrichous _____ having
flagella which are dispersed all over the cell b. Lophotrichous _____ possessing flagella at both
ends or poles c. Amphitrichous _____ possessing a single flagellum d. Peritrichous _____
possessing a small bunch or tuft at the same location 3. A type of cell appendage other than
flagella which allows bacteria to stick to each other as well as to surfaces is __________. Choose
one of the following answers. (1 point) - the cell membrane - fimbriae - the cell wall -
periplasmic flagella The structure in question #3 above plays a role in the formation of biofilms.
4. True or false. Biofilms are cooperative associations among several microbial groups and may
consist of bacteria, fungi, protozoa, and algae, as well as other living things. (1 point) 5. Using
your text, put the following steps of biofilm formation in order. (4 points) _____ Step 1 a. More
cells are attracted and attach, allowing the biofilm to attach to its habitat _____ Step 2 b. Cells
within the biofilm can break away and disperse allowing biofilms to form in other locations
_____ Step 3 c. In the development of a biofilm, a suitable substrate has a thin layer of organic
material deposited _____ Step 4 d. Primary colonists (usually bacteria) attach and multiply,
laying down a sticky matrix One example of a species known for forming biofilms is
Pseudomonas aeruginosa. It is known for forming biofilms on medical equipment such as
ventilators and catheters and can even form them within the human body on heart valves and
even teeth. Looking ahead in your text to page 643 and beyond, answer the following questions
regarding Pseudomonas. 6. In nature, Pseudomonas is commonly found in these two
environments. Choose one of the following answers. (1 point) - Air and water - Air and soil -
Soil and water - Salt and freshwater 7. Pseudomonas is an _________, which means it requires
oxygen. Choose one of the following answers. (1 point) - Aerobe - Capnophile - Anaerobe -
None of the above. 8. How would you describe the gram reaction and morphology of
Pseudomonas? Choose one of the following answers. (2 points) - Gram + cocci - Gram cocci -
Gram - bacilli - Gram + bacilli.
Para arz B�y�k Buhran srasnda d�t� ��nk� __________. Yant se�enekl.pdf
Para arz Byk Buhran srasnda dt nk __________.
Yant seenekleri grubu
para taban da dt
halk daha az para birimine sahip oldu ve bankalar daha az fazla rezerv tuttu
halk daha fazla para birimine sahipti ve bankalar daha fazla rezerv fazlas tuttu
Fed henz yoktu.
Pandas is a Python library used for working with data sets. It has f.pdf
Pandas is a Python library used for working with data sets. It has functions for analyzing,
cleaning, exploring, and manipulating data. The name "Pandas" has a reference to both "Panel
Data", and "Python Data Analysis" and was created by Wes McKinney in 2008.
Everything in life has both advantages and disadvantages. I discuss 1 advantage and 1
disadvantage of using pandas for Python. Ensure that you attempt to explain your selections..
page 6-7 Fraud (previously referred to as irregularities) -Inten.pdf
page 6-7 Fraud (previously referred to as irregularities) -Intentional misstatements or omissions
of amounts or disclosures in financial statements. Audits are concerned with misstatements
arising from two distinct types of acts: Fraudulent Financial Reporting - Intentional
misstatements in financial statements to deceive financial statement users. Misappropriation of
assets (also referred to as "defalcations")-Theft of company's assets the effect of which has not
been appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM
BACKGROUND INFORMATION (AU 230) 4. In every audit, the exercise of professional
skepticism is paramount. In many audit failures involving fraud, inadequate professional
skepticism is frequently cited as a significant reason why the material misstatement was not
detected by the auditor. 5. The third general standard of the generally accepted auditing standards
is: Due professional care is to be exercised in the planning and performance of the audit and the
preparation of the report. 6. In discussing due professional care, the standards state that: A. Due
professional care requires the auditor to exercise professional skepticism. Professional
skepticism is an attitude that includes a questioning mind and a critical assessment of audit
evidence. Standards go on to state that an auditor should neither assume that management is
dishonest nor assume unquestioned honesty.
Gathering and objectively evaluating audit evidence requires the auditor to consider the
competency and sufficiency of the evidence. Since evidence is gathered and evaluated
throughout the audit, professional skepticism should be exercised throughout the audit process.
The auditor neither assumes that management is dishonest nor assumes unquestioned honesty. In
exercising professional skepticism, the auditor should not be satisfied with less than persuasive
evidence because of a belief that management is honest..
page 9 STAFF DISCUSSION OF THE RISK OF MATERIAL MISSTATEMENT DUE T.pdf
page 9 STAFF DISCUSSION OF THE RISK OF MATERIAL MISSTATEMENT DUE TO
FRAUD 10. Prior to or while obtaining information to identify risks of fraud (below), the audit
team should discuss the potential for a material misstatement due to fraud, including: A.
"Brainstorming" among team members about how and where the financial statements might be
susceptible to fraud, how management could perpetrate and conceal fraudulent financial
reporting, and how assets could be misappropriated B. Emphasizing the importance of
maintaining the proper state of mind (professional skepticism) regarding the potential for
material misstatement due to fraud. 11. The discussion should: A. Include consideration of
known factors affecting incentives/pressures for fraud, opportunities, and culture or environment
that enables management to rationalize committing fraud. B. Emphasize the need to maintain a
questioning mind and to exercise professional skepticism. C. Include key members of the audit
team (and specialists if considered necessary). OBTAINING THE INFORMATION NEEDED
TO IDENTIFY RISKS OF MATERIAL MISSTATEMENT DUE TO FRAUD; PROCEDURES
SHOULD INCLUDE 12. Inquiries of management, the audit committee, internal auditors and
others A. Among the inquiries of management are questions such as: (1) Does it have knowledge
of fraud or suspected fraud affecting the entity? (2) Have there been allegations of fraud or
suspected fraud? (3) Its understanding of fraud risks? (4) Programs and controls established to
mitigate fraud risks? (5) Control over multiple locations? (6) Communications to employees
about business practices and ethical behavior? (7) Whether management has reported to the audit
committee the nature of the company's internal control? B. Inquiries of the audit committee (or at
least its chair) to obtain: (1) Its views regarding the risks of fraud and whether it has knowledge
of fraud or suspected fraud. (2) An understanding of how it exercises oversight activities. C.
Inquiries of appropriate internal audit personnel about: (1) Their views about the risks of fraud.
(2) Whether they have performed any procedures to identify or detect fraud. (3) Whether
management has satisfactorily responded to any findings relating to above procedures. D.
Inquiries of others about the existence of fraud or suspected fraud, including: (1) Employees with
varying level of authority who auditors come into contact with during the audit. (2) Operating
personnel not directly involved in reporting. (3) Employees involved with complex or unusual
transactions. 9.
page 8 III. OUTLINE OF STATEMENT ON AUDITING STANDARDS NO. 99, CON.pdf
page 8 III. OUTLINE OF STATEMENT ON AUDITING STANDARDS NO. 99,
CONSIDERATION OF FRAUD IN A FINANCIAL STATEMENT AUDIT
CHARACTERISTICS OF FRAUD 1. The difference between errors and fraud is that fraud is
intentional (although determining intent is oflen difficult). 2. Although fraud is a broad legal
concept, the auditor's interest relates to determining whether misstatements exist, and not with
making legal determinations of whether fraud has occurred. 3. The two types of misstatements
due to fraud are those which are the result of: A. Fraudulent financial reporting-intentional
misstatements, omissions of amounts or disclosures. B. Misappropriation of assets-theft of an
entity's assets, also referred to as defalcations. 4. When fraud occurs there are three conditions
that must be present: A. Incentive/pressure - a reason to commit fraud. B. Opportunity-e.g.,
ineffective controls, override of controls. C. Attitude/rationalization--ability to justify the fraud
to oneself. 5. Management has a unique ability to perpetrate fraud because it can directly or
indirectly manipulate accounting records and present fraudulent financial information by
overriding controls or directing employees to carry out the fraud. 6. Although fraud is ordinarily
concealed, certain conditions (such as missing documents) may suggest the possibility of fraud.
7. Audits provide reasonable, and not absolute assurance of detecting material fraud.
PROFESSIONAL SKEPTICISM AND THE RISK OF FRAUD 8. An auditor should conduct
the audit with a mindset that recognizes the possibility of material misstatement due to fraud,
even if no fraud has been discovered in the past and the auditor believes that management is
honest. 9. An auditor should not be satisfied with less than persuasive evidence because of a
belief that management is honest..
page 12 B. Conflicting or missing audit evidence, such as (1) Mis.pdf
page 12 B. Conflicting or missing audit evidence, such as: (1) Missing, unavailable or altered
documents. (2) Unexplained items on reconciliations. (3) Inconsistent, vague or implausible
responses to inquiries. (4) Unusual discrepancies between records and confirmation replies. (5)
Missing inventory or physical assets. (6) Unavailable or missing electronic evidence,
inconsistent retention policies. C. Problematic or unusual relationships between auditor and
management, such as: (1) Denial of access to records, facilities, employees, customers, vendors
others. (2) Undue time pressures. (3) Management complaints or intimidation. (4) Unusual
delays in providing information. (5) Tips or complaints about alleged fraud..
page 10 (4) In-house legal counsel. E. Be aware in evaluating ma.pdf
page 10
(4) In-house legal counsel. E. Be aware in evaluating management's responses to inquiries that it
is often in the best position to perpetrate fraud. 13. Considering the results of analytical
procedures performed in planning the audit: A. When unexpected results occur, consider the risk
of material misstatement due to fraud. B. Perform analytical procedures on revenue during the
planning of the audit to identify unusual or unexpected relationships. C. Because analytical
procedures performed during planning often use data aggregated at a high level, results obtained
often only provide a broad initial indication about whether a material misstatement exists. 14. An
auditor should consider fraud risk factors, which are events or conditions that indicate
incentives/pressures to perpetrate fraud, opportunities to carry out fraud, or
attitude/rationalization to justify a fraudulent action: A. The auditor should use professional
judgment in determining whether a risk factor is present and in identifying and assessing the risk
of material misstatement due to fraud. B. While fraud risk factors do not necessarily indicate the
existence of fraud, they often are present when fraud exists. 15. Other information that should be
considered includes the discussion among audit team members, reviews of interim financial
statements, and the consideration of identified inherent risks. IDENTIFYING RISKS THAT
MAY RESULT IN A MATERIAL MISSTATEMENT DUE TO FRAUD 16. It is helpful when
identifying risks of fraud to consider the three conditions ordinarily present when a material
misstatement due to fraud ordinarily occursincentives/pressures, opportunities, and
attitude/rationalization. Fraud experts often refer to these three conditions as the fraud triangle.
17. The auditor should evaluate whether identified risks of material misstatement due to fraud
can be related to specific accounts, assertions, or whether they relate more pervasively to the
financial statements as a whole. 18. The identification of a risk of material misstatement due to
fraud includes consideration of the type of risk (fraudulent financial reporting or
misappropriation of assets), the significance of the risk, the likelihood of the risk, and the
pervasiveness of the risk. 19. A presumption of improper revenue recognition is a fraud risk. 20.
The auditor should always address the risk of management override of controls.
Fraud (previously referred to as irregularities)-Intentional misstatements or omissions of amounts
or disclosures in financial statements. Audits are concerned with misstatements arising from two
distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial
statements to deceive financial statement users. Misappropriation of assets (also referred to as
"defalcations")-Theft of company's assets the effect of which has not been appropriately reflected
in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION
(AU 230) 4. In ev.
p14-15 34. The risk of fraud may be so high as to cause the audi.pdf
p14-15 34. The risk of fraud may be so high as to cause the auditor to consider withdrawing from
engagement; factors affecting decision: A Implications about integrity of management. B.
Diligence and cooperation of management or the board of directors. COMMUNICATING
ABOUT FRAUD TO MANAGEMENT, THE AUDIT COMMITTEE AND OTHERS 35.
Whenever there is evidence that fraud may exist, the matter should be brought to an appropriate
level of management, even if the matter might be considered inconsequential: A. All fraud
involving senior management, and any fraud (by anyone) that causes a material misstatement
should be reported directly to the audit committee. B. The auditor should reach an understanding
with the audit committee regarding communications about misappropriations perpetrated by
lower-level employees. 36. If risks have internal control implications the auditor should
determine whether they represent reportable conditions and need to be communicated to the
audit committee. 37. The auditor may choose to communicate other risks of fraud. 38. Disclosure
of fraud beyond senior management and its audit committee is not ordinarily a part of the
auditor's responsibility, unless: A. Required by specific legal and regulatory requirements.
NOTE: These requirements include reports in connection with the termination of the
engagement, such as when the entity reports an auditor change on Form 8K and the fraud or
related risk factors constitute a reportable event or is the source of a disagreement, as these terms
are defined in Item 304 of Regulation S - K. These reguirements also include reports that may be
required, under certain circumstances, pursuant to Section 10A(b)1 of the Securities Exchange
Act of 1934 relating to an illegal act that has a material effect on the financial statements. B. To a
successor auditor. C. In response to a subpoena. D. To a funding agency or other specified
agency in accordance with requirements of audits of entities that receive governmental financial
assistance. DOCUMENTING THE AUDITOR'S CONSIDERATION OF FRAUD 39. The
documentation should include: A. Details of the discussion among audit team of risk of material
misstatement due to fraud, including how and when discussion occurred, participants, and
subject matter. 14
B. Procedures performed to obtain information to identify and assess risks of material
misstatement due to fraud. C. Specific risks of material misstatement due to fraud that were
identified and auditor's response to those risks. D. If auditor did not identified improper revenue
recognition as a risk of material misstatement due to fraud, the reasons for that conclusion. E.
Results of procedures performed to further address risk of management override of controls. F.
Other conditions and analytical relationships or other responses required and any further
responses the auditor concluded were appropriate to address such risks or conditions. G. Nature
of communications about fraud made to management, the aud.
p13 29. The auditor should evaluate whether analytical procedure.pdf
p13
29. The auditor should evaluate whether analytical procedures performed as substantive tests or
in the overall review stage indicate a previously unrecognized risk of material misstatement due
to fraud: A. If not already performed, the auditor should perform analytical procedures on
revenue at the overall review stage of the audit; unusual relationships include: (1) Large amounts
of income recorded in the last week or two of the year. (2) Income inconsistent with trends in
cash flows from operations. Other examples of unusual or unexpected analytical relationships
and possible causes 30. The auditor should evaluate risks of material misstatement due to fraud
at or near completion of fieldwork. 31. When misstatements are identified, the auditor should
consider whether such misstatements may indicate fraud. 32. When misstatements are or may be
the result of fraud, but the effects are not material to the financial statements, the auditor should
evaluate the implications. Examples of immaterial frauds include: A. A misappropriation of cash
from a small petty cash fund normally would have little significance. B. A misappropriation
involving management may be indicative of a more pervasive problem and may require the
auditor to consider the impact on the nature, timing, and extent of tests of balances or
transactions, and the assessment of the effectiveness of controls. 33. If the auditor believes the
misstatements may be the result of fraud and has determined it could be material to the financial
statements, but has been unable to evaluate whether the effect is material, the auditor should: A.
Attempt to obtain audit evidence to determine whether fraud has occurred and its effect.
Fraud (previously referred to as irregularities) -Intentional misstatements or omissions of
amounts or disclosures in financial statements. Audits are concerned with misstatements arising
from two distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in
financial statements to deceive financial statement users. Misappropriation of assets (also
referred to as "defalcations")-Theft of company's assets the effect of which has not been
appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM
BACKGROUND INFORMATION (AU 230) 4. In every audit, the exercise of professional
skepticism is paramount. In many audit failures involving fraud, inadequate professional
skepticism is frequently cited as a significant reason why the material misstatement was not
detected by the auditor. 5. The third general standard of the generally accepted auditing standards
is: Due professional care is to be exercised in the planning and performance of the audit and the
preparation of the report. 6. In discussing due professional care, the standards state that: A. Due
professional care requires the auditor to exercise professional skepticism. Professional
skepticism is an attitude that includes a questioning mind and a critical assessment of audit
ev.
P1 Una entidad adquiere un elemento de equipo que no es de naturale.pdf
P1: Una entidad adquiere un elemento de equipo que no es de naturaleza especializada por medio
de un arrendamiento. De acuerdo con la NIIF 16 Arrendamientos se reconoce un activo por
derecho de uso. No hay certeza de que la entidad (como arrendatario) obtendr la propiedad del
equipo al final del plazo del arrendamiento. La depreciacin del equipo debe distribuirse entre:
A) El plazo del contrato de arrendamiento
B) La vida til del equipo
c) El menor entre el plazo del arrendamiento o la vida til del equipo
D) Un perodo consistente con elementos de equipo de propiedad similar.
Owner, Andy Pforzheimer, holds a meeting with his employees in which.pdf
Owner, Andy Pforzheimer, holds a meeting with his employees in which they discuss food costs.
During this meeting, Andy is performing the _____ function of his job.
A. Organizing
B. Leading and Motivating
C. Controlling
D. Planning.
ow Effective Managers Use Information Systems Advances in computer-b.pdf
ow Effective Managers Use Information Systems Advances in computer-based information
technology in recent years have led to a wide variety of systems that managers are now using to
make and implement decisions. Largely, these systems have been developed from scratch for
specific purposes and differ significantly from standard electronic data processing systems. Too
often, unfortunately, managers have little say in the development of these decision support
systems at the same time, non(cid:2)managers who do develop them have a limited view of how they
can be used. Moreover, the difference between success and failure is the extent to which
managers can use the system to increase their effectiveness within their organizations.
QUESTION 1 (30 MARKS) 1.1 Critically discuss why Information Systems are important to an
organisation. (20 Marks) 1.2 Explain the Five resources that support information systems. (10
Marks.
Overview of the Animal Kingdom (ch. 32)a. Describe the origins and.pdf
Overview of the Animal Kingdom (ch. 32)
a. Describe the origins and characteristics of the animal kingdom.
b. Describe the major features of animal embryological development.
c. Explain the advantages of various animal body plans.
d. Outline the history of animal life.
e. Construct and interpret a cladogram of major animal groups and phyla..
Over the past ten years, if you had an innovative product like �EarP.pdf
Over the past ten years, if you had an innovative product like EarPods, would you require debt or
equity financing from investors?
Explain why you choose dept or equity financing.
Provide one example to support your decision..
OTEL RIXOS PREMIUM BELEK OTEL POZSYON PAZARLAMA EKB COVID-19d.pdf
OTEL: RIXOS PREMIUM BELEK OTEL
POZSYON: PAZARLAMA EKB
COVID-19'dan nce seyahat ve turizm, kresel GSYH'nn yzde 10'unu ve dnya apnda 320
milyondan fazla istihdam oluturan dnya ekonomisinin en nemli sektrlerinden biri haline gelmiti.
Yeni bir birbirine ballk anda leinin ilk rnei olan kresel salgn, ou mikro, kk ve orta lekli
iletmelerde ve turizmin yzde 54'n temsil eden yksek oranda kadn istihdam eden 100 milyon ii
riske att. Birlemi Milletler Dnya Turizm rgt'ne (UNWTO) gre i gc.
Turizme baml lkeler, krizin olumsuz etkilerini muhtemelen dier ekonomilere gre ok daha uzun
sre hissedecekler. Turizm ve seyahat sektrlerinin kilit noktas olan temas youn hizmetler,
pandemiden orantsz bir ekilde etkileniyor ve insanlar yeniden toplu halde seyahat etme
konusunda kendilerini gvende hissedene kadar mcadele etmeye devam edecek.
Dnya apnda turizm gelirlerinin 2023 ylna kadar 2019 seviyelerine kmas beklenmiyor. Bu yln ilk
yarsnda, turist girileri kresel olarak yzde 65'ten fazla dt ve Nisan ayndan bu yana neredeyse
durdu - kresel mali kriz srasnda yzde 8 ve yzde 17 idi. Pandemi sonras dnyada turizm zerine
devam eden IMF aratrmasna gre, 2003'teki SARS salgn srasnda yzde.
AMA: otelin pandeminin sonuna kadar ayakta kalmasna ve en popler otellerden biri olmak iin
korona sonras dneme hazrlanmasna yardmc olacak en iyi stratejilere karar vermek ?.
other information provided is the answer for T T=-0.62 i still ne.pdf
other information provided is the answer for T: T=-0.62
i still need to show the work for T and determine critical value and its significance
i still need to show the work for T and determine critical value and its significance Problem 1.
Following scores are from students two different exams FIND T AND CRITICAL VALUE. IS
IT SIGNIFICANT OR NOT..
Please complete the fill in the box exercise by identify the federal.pdf
Please complete the fill in the box exercise by identify the federal regulation or initiative used to
combat fraud and abuse described in the following table.
Example:
Amendment
Right to Bear Arms
2nd amendment
Example of fraud and abuse
Federal regulation or initiative
Known as the Physician Self-Referral Law (4 points)
Qui tam is the whistleblower provision (4 points)
Also known as HEAT (4 points)
Physicians cannot receive money or other benefits for referring patients to a healthcare facility (4
points)
The office in the federal government that works to combat fraud, waste, and abuse (4 points)
Amendment
Right to Bear Arms
2nd amendment.
please answerArvel Smart, Accounting MajorArvel Ray Smart was.pdf
please answer:
Arvel Smart, Accounting Major
Arvel Ray Smart was born in Lebanon, Missouri, and grew up in the small town of Bolivar, 40
miles west of Lebanon in southeastern Missouri. Arvels mother and father graduated from the
University of Missouri with accounting degrees in the mid- 1970s. The Smarts spent three years
working on the tax staff of a Big Eight practice office in Kansas City before deciding to establish
their own accounting firm in Bolivar. Arvel helped out in his parents office during high school,
especially when they were facing tax deadlines. He enjoyed the work, which is why he decided
to major in accounting when he enrolled at the University of Missouri following graduation from
high school Arvel realized that he would most likely have the opportunity to take over his
parents accounting firm when they retired. His only sibling, an older sister, was a performing arts
major at Washington University in St. Louis and had no interest in becoming involved in the
family business.
During his junior year at Mizzou, Arvel was admitted into the five- year program in the School
of Accountancy. After completing the 150- hour program, Arvel would receive Bachelor of
Science and Master of Accountancy degrees. After completing his junior year, Arvel accepted an
internship with a Big Four practice office in Kansas City. Because he wanted to gain a better
understanding of auditing, Arvel chose to intern on the audit staff of that office. Arvel was
surprised by the number of interesting assignments he was given that summer. In fact, by the end
of the summer he was reconsidering the decision he had made earlier to choose the tax track of
Mizzous five- year accounting program.
On the final day of Arvels internship, the office managing partner met with him and offered him
an entry level auditing position. Arvel thanked the partner for the job offer and told him that he
would seriously consider accepting it. He explained to the partner that he had not made a final
decision about whether to focus on auditing or taxation early in his career. The partner was very
understanding and told Arvel that he had plenty of time to make up his mind and then added that
the job offer would remain open for twelve months, until the end of the following summer.
Arvel enrolled in the undergraduate auditing course during the spring semester of his fourth year
in college. He enjoyed the course so much that he made up his mind to begin his career as an
auditor and to accept the job offer from the firm with which he had interned the previous
summer. He planned to delay accepting that offer, how-ever, until the end of the summer. Arvels
girlfriend, who was also an accounting major at Mizzou, had accepted an offer for a summer
internship with a Big Four practice office in St. Louis. Arvel was hoping to spend the summer in
St. Louis, so he had interviewed earlier in the year with two regional accounting firms based in
that city. Both of the firms had offered him an inte.
Organizations performing projects will usually divide each project i.pdf
Organizations performing projects will usually divide each project into several project phases to
improve management control and provide for links to the ongoing operations of the performing
organization. Collectively, the project phases are known as the project life cycle. Using a
diagram outline the stages of a project life cycle stating clearly the major activities done in each
stage.
please answer each of the following Chest Cavity Functions and H.pdf
please answer each of the following
Chest Cavity : Functions and How do they all correlate
Plura
Aveoli
Diaphraph
Bronchi
What is in the upper airways versus the lower airway
All of the adventitious breath sounds what they sound like and what kind of patients have them.
Please answer both Consider a parent process P that has forked a chi.pdf
Please answer both Consider a parent process P that has forked a child process C. Now, P
terminates while C is still running. Answer yes/no, and provide a brief explanation. (a) Will C
immediately become a zombie? (b) Will P immediately become a zombie, until reaped by its
parent?.
Please answer both questions fully with steps and instructions. Than.pdf
Please answer both questions fully with steps and instructions. Thank you! (14 points) Assume
that the monetary base (B) is $600 billion, money supply is $3300 billion, the reserve deposit
ratio (rr) is 0.1 . 1) What is the currency deposit ratio (cr)? (7 points) 2) If cr changes to 0.2 , but
rr and B are unchanged, what is the money supply? ( 7 points).
Organizations needs to control errors and fraud as they strictly mon.pdf
Organizations needs to control errors and fraud as they strictly monitor their internal controls.
a) Describe how errors and frauds can be minimized in organization like Cavendish University.
b). Identify the various internal controls an organization like Cavendish University ought to
strictly monitor
c.) Explain the different audit procedures used in obtaining audit evidence..
Please and Thank youObjective The purpose of this exercise is to .pdf
Please and Thank you
Objective: The purpose of this exercise is to create a Linked List data structure that mimics the
behavior of the Java Standard Library Version (Java API). The outcomes/results of using the
library features should be identical with your own version (My API). However, the underlying
implementation should follow with the descriptions listed below.
Instructions : Create the following Linked List Data Structure with the given description below
in your utils package and use "for loops" for your repetitive tasks.
Where to find starter code in my-api
package.class : utils.LinkedList
package.class : tests.console.week04.LinkedListTest
Where to find your JUNIT test in my-api
package.class : tests.junit.LinkedListJUnitTest
Nested Class that has to be added to LinkedList class
package.class : utils.LinkedList.Node
Task Check List
ONLY "for" loops should be used within the data structure class. There is an automatic 30%
deduction, if other loops are used.
The names of identifiers MUST match the names listed in the description below. Deductions
otherwise.
Complete coding Assignment in your "my-api" GitHub Repository. You will not be graded
otherwise and will receive a 0, if not uploaded there.
Run JUNIT TEST and take a SNAPSHOT of results. Upload PDF of snapshot of your JUnitTest
results to Canvas.
Description
The internal structure of the Linked List is a doubly linked Node data structure and should have
at a minimum the following specifications:
data fields: The data fields to declare are private and you will keep track of the size of the list
with the variable size and the start of the list with the reference variable data.
first is a reference variable for the first Node in the list.
last is a reference variable for the last Node in the list.
size keeps track of the number of nodes in the list of type int. This will allow you to know the
current size of the list without having to traversing the list.
constructors: The overloaded constructors will initialize the data fields size and data.
A constructor that is a default constructor initializes the starting node location first and size to a
zero equivalent, that is, constructs an empty list.
methods: methods that manages the behavior of the linked nodes.
Together, the methods below give the illusion of a index or countable location. Implement these
methods within your generic Linked List class.
Method
Description
Header
public boolean add(E item)
public void add(int index, E item)
public void append( E item)
private void checkIndex(int index)
public boolean contains(E item)
public void clear()
private E detach(int index)
public E get(int index)
public int indexOf(E item)
private void insertBefore(int index, E item)
public boolean isEmpty()
private Node node(int index)
public E remove(int index)
public boolean remove(E item)
public E set(int index, E item)
public int size()
public String toString()
Node Data Structure
The generic Linked List class includes a static Node class as a ne.
Please add the following snippets of code my the main code so that i.pdf
Please add the following snippets of code my the main code so that it runs properly
1)def game_over(score):
2) Code the makes the enemies start to move randomly
3) A better scoring system
Thank You!.
Chapter wise All Notes of First year Basic Civil Engineering.pptx
Chapter wise All Notes of First year Basic Civil Engineering
Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
Buildings: Selection of site for Buildings, Layout of Building Plan, Types of buildings, Plinth area, carpet area, floor space index, Introduction to building byelaws, concept of sun light & ventilation. Components of Buildings & their functions, Basic concept of R.C.C., Introduction to types of foundation
Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
Text Books:
1. Palancharmy, Basic Civil Engineering, McGraw Hill publishers.
2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
3. Ketki Rangwala Dalal, Essentials of Civil Engineering, Charotar Publishing House.
4. BCP, Surveying volume 1
ANATOMY AND BIOMECHANICS OF HIP JOINT.pdf
it describes the bony anatomy including the femoral head , acetabulum, labrum . also discusses the capsule , ligaments . muscle that act on the hip joint and the range of motion are outlined. factors affecting hip joint stability and weight transmission through the joint are summarized.
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page 12 B. Conflicting or missing audit evidence, such as (1) Mis.pdf
page 12 B. Conflicting or missing audit evidence, such as: (1) Missing, unavailable or altered
documents. (2) Unexplained items on reconciliations. (3) Inconsistent, vague or implausible
responses to inquiries. (4) Unusual discrepancies between records and confirmation replies. (5)
Missing inventory or physical assets. (6) Unavailable or missing electronic evidence,
inconsistent retention policies. C. Problematic or unusual relationships between auditor and
management, such as: (1) Denial of access to records, facilities, employees, customers, vendors
others. (2) Undue time pressures. (3) Management complaints or intimidation. (4) Unusual
delays in providing information. (5) Tips or complaints about alleged fraud..
page 10 (4) In-house legal counsel. E. Be aware in evaluating ma.pdf
page 10
(4) In-house legal counsel. E. Be aware in evaluating management's responses to inquiries that it
is often in the best position to perpetrate fraud. 13. Considering the results of analytical
procedures performed in planning the audit: A. When unexpected results occur, consider the risk
of material misstatement due to fraud. B. Perform analytical procedures on revenue during the
planning of the audit to identify unusual or unexpected relationships. C. Because analytical
procedures performed during planning often use data aggregated at a high level, results obtained
often only provide a broad initial indication about whether a material misstatement exists. 14. An
auditor should consider fraud risk factors, which are events or conditions that indicate
incentives/pressures to perpetrate fraud, opportunities to carry out fraud, or
attitude/rationalization to justify a fraudulent action: A. The auditor should use professional
judgment in determining whether a risk factor is present and in identifying and assessing the risk
of material misstatement due to fraud. B. While fraud risk factors do not necessarily indicate the
existence of fraud, they often are present when fraud exists. 15. Other information that should be
considered includes the discussion among audit team members, reviews of interim financial
statements, and the consideration of identified inherent risks. IDENTIFYING RISKS THAT
MAY RESULT IN A MATERIAL MISSTATEMENT DUE TO FRAUD 16. It is helpful when
identifying risks of fraud to consider the three conditions ordinarily present when a material
misstatement due to fraud ordinarily occursincentives/pressures, opportunities, and
attitude/rationalization. Fraud experts often refer to these three conditions as the fraud triangle.
17. The auditor should evaluate whether identified risks of material misstatement due to fraud
can be related to specific accounts, assertions, or whether they relate more pervasively to the
financial statements as a whole. 18. The identification of a risk of material misstatement due to
fraud includes consideration of the type of risk (fraudulent financial reporting or
misappropriation of assets), the significance of the risk, the likelihood of the risk, and the
pervasiveness of the risk. 19. A presumption of improper revenue recognition is a fraud risk. 20.
The auditor should always address the risk of management override of controls.
Fraud (previously referred to as irregularities)-Intentional misstatements or omissions of amounts
or disclosures in financial statements. Audits are concerned with misstatements arising from two
distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial
statements to deceive financial statement users. Misappropriation of assets (also referred to as
"defalcations")-Theft of company's assets the effect of which has not been appropriately reflected
in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION
(AU 230) 4. In ev.
p14-15 34. The risk of fraud may be so high as to cause the audi.pdf
p14-15 34. The risk of fraud may be so high as to cause the auditor to consider withdrawing from
engagement; factors affecting decision: A Implications about integrity of management. B.
Diligence and cooperation of management or the board of directors. COMMUNICATING
ABOUT FRAUD TO MANAGEMENT, THE AUDIT COMMITTEE AND OTHERS 35.
Whenever there is evidence that fraud may exist, the matter should be brought to an appropriate
level of management, even if the matter might be considered inconsequential: A. All fraud
involving senior management, and any fraud (by anyone) that causes a material misstatement
should be reported directly to the audit committee. B. The auditor should reach an understanding
with the audit committee regarding communications about misappropriations perpetrated by
lower-level employees. 36. If risks have internal control implications the auditor should
determine whether they represent reportable conditions and need to be communicated to the
audit committee. 37. The auditor may choose to communicate other risks of fraud. 38. Disclosure
of fraud beyond senior management and its audit committee is not ordinarily a part of the
auditor's responsibility, unless: A. Required by specific legal and regulatory requirements.
NOTE: These requirements include reports in connection with the termination of the
engagement, such as when the entity reports an auditor change on Form 8K and the fraud or
related risk factors constitute a reportable event or is the source of a disagreement, as these terms
are defined in Item 304 of Regulation S - K. These reguirements also include reports that may be
required, under certain circumstances, pursuant to Section 10A(b)1 of the Securities Exchange
Act of 1934 relating to an illegal act that has a material effect on the financial statements. B. To a
successor auditor. C. In response to a subpoena. D. To a funding agency or other specified
agency in accordance with requirements of audits of entities that receive governmental financial
assistance. DOCUMENTING THE AUDITOR'S CONSIDERATION OF FRAUD 39. The
documentation should include: A. Details of the discussion among audit team of risk of material
misstatement due to fraud, including how and when discussion occurred, participants, and
subject matter. 14
B. Procedures performed to obtain information to identify and assess risks of material
misstatement due to fraud. C. Specific risks of material misstatement due to fraud that were
identified and auditor's response to those risks. D. If auditor did not identified improper revenue
recognition as a risk of material misstatement due to fraud, the reasons for that conclusion. E.
Results of procedures performed to further address risk of management override of controls. F.
Other conditions and analytical relationships or other responses required and any further
responses the auditor concluded were appropriate to address such risks or conditions. G. Nature
of communications about fraud made to management, the aud.
p13 29. The auditor should evaluate whether analytical procedure.pdf
p13
29. The auditor should evaluate whether analytical procedures performed as substantive tests or
in the overall review stage indicate a previously unrecognized risk of material misstatement due
to fraud: A. If not already performed, the auditor should perform analytical procedures on
revenue at the overall review stage of the audit; unusual relationships include: (1) Large amounts
of income recorded in the last week or two of the year. (2) Income inconsistent with trends in
cash flows from operations. Other examples of unusual or unexpected analytical relationships
and possible causes 30. The auditor should evaluate risks of material misstatement due to fraud
at or near completion of fieldwork. 31. When misstatements are identified, the auditor should
consider whether such misstatements may indicate fraud. 32. When misstatements are or may be
the result of fraud, but the effects are not material to the financial statements, the auditor should
evaluate the implications. Examples of immaterial frauds include: A. A misappropriation of cash
from a small petty cash fund normally would have little significance. B. A misappropriation
involving management may be indicative of a more pervasive problem and may require the
auditor to consider the impact on the nature, timing, and extent of tests of balances or
transactions, and the assessment of the effectiveness of controls. 33. If the auditor believes the
misstatements may be the result of fraud and has determined it could be material to the financial
statements, but has been unable to evaluate whether the effect is material, the auditor should: A.
Attempt to obtain audit evidence to determine whether fraud has occurred and its effect.
Fraud (previously referred to as irregularities) -Intentional misstatements or omissions of
amounts or disclosures in financial statements. Audits are concerned with misstatements arising
from two distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in
financial statements to deceive financial statement users. Misappropriation of assets (also
referred to as "defalcations")-Theft of company's assets the effect of which has not been
appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM
BACKGROUND INFORMATION (AU 230) 4. In every audit, the exercise of professional
skepticism is paramount. In many audit failures involving fraud, inadequate professional
skepticism is frequently cited as a significant reason why the material misstatement was not
detected by the auditor. 5. The third general standard of the generally accepted auditing standards
is: Due professional care is to be exercised in the planning and performance of the audit and the
preparation of the report. 6. In discussing due professional care, the standards state that: A. Due
professional care requires the auditor to exercise professional skepticism. Professional
skepticism is an attitude that includes a questioning mind and a critical assessment of audit
ev.
P1 Una entidad adquiere un elemento de equipo que no es de naturale.pdf
P1: Una entidad adquiere un elemento de equipo que no es de naturaleza especializada por medio
de un arrendamiento. De acuerdo con la NIIF 16 Arrendamientos se reconoce un activo por
derecho de uso. No hay certeza de que la entidad (como arrendatario) obtendr la propiedad del
equipo al final del plazo del arrendamiento. La depreciacin del equipo debe distribuirse entre:
A) El plazo del contrato de arrendamiento
B) La vida til del equipo
c) El menor entre el plazo del arrendamiento o la vida til del equipo
D) Un perodo consistente con elementos de equipo de propiedad similar.
Owner, Andy Pforzheimer, holds a meeting with his employees in which.pdf
Owner, Andy Pforzheimer, holds a meeting with his employees in which they discuss food costs.
During this meeting, Andy is performing the _____ function of his job.
A. Organizing
B. Leading and Motivating
C. Controlling
D. Planning.
ow Effective Managers Use Information Systems Advances in computer-b.pdf
ow Effective Managers Use Information Systems Advances in computer-based information
technology in recent years have led to a wide variety of systems that managers are now using to
make and implement decisions. Largely, these systems have been developed from scratch for
specific purposes and differ significantly from standard electronic data processing systems. Too
often, unfortunately, managers have little say in the development of these decision support
systems at the same time, non(cid:2)managers who do develop them have a limited view of how they
can be used. Moreover, the difference between success and failure is the extent to which
managers can use the system to increase their effectiveness within their organizations.
QUESTION 1 (30 MARKS) 1.1 Critically discuss why Information Systems are important to an
organisation. (20 Marks) 1.2 Explain the Five resources that support information systems. (10
Marks.
Overview of the Animal Kingdom (ch. 32)a. Describe the origins and.pdf
Overview of the Animal Kingdom (ch. 32)
a. Describe the origins and characteristics of the animal kingdom.
b. Describe the major features of animal embryological development.
c. Explain the advantages of various animal body plans.
d. Outline the history of animal life.
e. Construct and interpret a cladogram of major animal groups and phyla..
Over the past ten years, if you had an innovative product like �EarP.pdf
Over the past ten years, if you had an innovative product like EarPods, would you require debt or
equity financing from investors?
Explain why you choose dept or equity financing.
Provide one example to support your decision..
OTEL RIXOS PREMIUM BELEK OTEL POZSYON PAZARLAMA EKB COVID-19d.pdf
OTEL: RIXOS PREMIUM BELEK OTEL
POZSYON: PAZARLAMA EKB
COVID-19'dan nce seyahat ve turizm, kresel GSYH'nn yzde 10'unu ve dnya apnda 320
milyondan fazla istihdam oluturan dnya ekonomisinin en nemli sektrlerinden biri haline gelmiti.
Yeni bir birbirine ballk anda leinin ilk rnei olan kresel salgn, ou mikro, kk ve orta lekli
iletmelerde ve turizmin yzde 54'n temsil eden yksek oranda kadn istihdam eden 100 milyon ii
riske att. Birlemi Milletler Dnya Turizm rgt'ne (UNWTO) gre i gc.
Turizme baml lkeler, krizin olumsuz etkilerini muhtemelen dier ekonomilere gre ok daha uzun
sre hissedecekler. Turizm ve seyahat sektrlerinin kilit noktas olan temas youn hizmetler,
pandemiden orantsz bir ekilde etkileniyor ve insanlar yeniden toplu halde seyahat etme
konusunda kendilerini gvende hissedene kadar mcadele etmeye devam edecek.
Dnya apnda turizm gelirlerinin 2023 ylna kadar 2019 seviyelerine kmas beklenmiyor. Bu yln ilk
yarsnda, turist girileri kresel olarak yzde 65'ten fazla dt ve Nisan ayndan bu yana neredeyse
durdu - kresel mali kriz srasnda yzde 8 ve yzde 17 idi. Pandemi sonras dnyada turizm zerine
devam eden IMF aratrmasna gre, 2003'teki SARS salgn srasnda yzde.
AMA: otelin pandeminin sonuna kadar ayakta kalmasna ve en popler otellerden biri olmak iin
korona sonras dneme hazrlanmasna yardmc olacak en iyi stratejilere karar vermek ?.
other information provided is the answer for T T=-0.62 i still ne.pdf
other information provided is the answer for T: T=-0.62
i still need to show the work for T and determine critical value and its significance
i still need to show the work for T and determine critical value and its significance Problem 1.
Following scores are from students two different exams FIND T AND CRITICAL VALUE. IS
IT SIGNIFICANT OR NOT..
Please complete the fill in the box exercise by identify the federal.pdf
Please complete the fill in the box exercise by identify the federal regulation or initiative used to
combat fraud and abuse described in the following table.
Example:
Amendment
Right to Bear Arms
2nd amendment
Example of fraud and abuse
Federal regulation or initiative
Known as the Physician Self-Referral Law (4 points)
Qui tam is the whistleblower provision (4 points)
Also known as HEAT (4 points)
Physicians cannot receive money or other benefits for referring patients to a healthcare facility (4
points)
The office in the federal government that works to combat fraud, waste, and abuse (4 points)
Amendment
Right to Bear Arms
2nd amendment.
please answerArvel Smart, Accounting MajorArvel Ray Smart was.pdf
please answer:
Arvel Smart, Accounting Major
Arvel Ray Smart was born in Lebanon, Missouri, and grew up in the small town of Bolivar, 40
miles west of Lebanon in southeastern Missouri. Arvels mother and father graduated from the
University of Missouri with accounting degrees in the mid- 1970s. The Smarts spent three years
working on the tax staff of a Big Eight practice office in Kansas City before deciding to establish
their own accounting firm in Bolivar. Arvel helped out in his parents office during high school,
especially when they were facing tax deadlines. He enjoyed the work, which is why he decided
to major in accounting when he enrolled at the University of Missouri following graduation from
high school Arvel realized that he would most likely have the opportunity to take over his
parents accounting firm when they retired. His only sibling, an older sister, was a performing arts
major at Washington University in St. Louis and had no interest in becoming involved in the
family business.
During his junior year at Mizzou, Arvel was admitted into the five- year program in the School
of Accountancy. After completing the 150- hour program, Arvel would receive Bachelor of
Science and Master of Accountancy degrees. After completing his junior year, Arvel accepted an
internship with a Big Four practice office in Kansas City. Because he wanted to gain a better
understanding of auditing, Arvel chose to intern on the audit staff of that office. Arvel was
surprised by the number of interesting assignments he was given that summer. In fact, by the end
of the summer he was reconsidering the decision he had made earlier to choose the tax track of
Mizzous five- year accounting program.
On the final day of Arvels internship, the office managing partner met with him and offered him
an entry level auditing position. Arvel thanked the partner for the job offer and told him that he
would seriously consider accepting it. He explained to the partner that he had not made a final
decision about whether to focus on auditing or taxation early in his career. The partner was very
understanding and told Arvel that he had plenty of time to make up his mind and then added that
the job offer would remain open for twelve months, until the end of the following summer.
Arvel enrolled in the undergraduate auditing course during the spring semester of his fourth year
in college. He enjoyed the course so much that he made up his mind to begin his career as an
auditor and to accept the job offer from the firm with which he had interned the previous
summer. He planned to delay accepting that offer, how-ever, until the end of the summer. Arvels
girlfriend, who was also an accounting major at Mizzou, had accepted an offer for a summer
internship with a Big Four practice office in St. Louis. Arvel was hoping to spend the summer in
St. Louis, so he had interviewed earlier in the year with two regional accounting firms based in
that city. Both of the firms had offered him an inte.
Organizations performing projects will usually divide each project i.pdf
Organizations performing projects will usually divide each project into several project phases to
improve management control and provide for links to the ongoing operations of the performing
organization. Collectively, the project phases are known as the project life cycle. Using a
diagram outline the stages of a project life cycle stating clearly the major activities done in each
stage.
please answer each of the following Chest Cavity Functions and H.pdf
please answer each of the following
Chest Cavity : Functions and How do they all correlate
Plura
Aveoli
Diaphraph
Bronchi
What is in the upper airways versus the lower airway
All of the adventitious breath sounds what they sound like and what kind of patients have them.
Please answer both Consider a parent process P that has forked a chi.pdf
Please answer both Consider a parent process P that has forked a child process C. Now, P
terminates while C is still running. Answer yes/no, and provide a brief explanation. (a) Will C
immediately become a zombie? (b) Will P immediately become a zombie, until reaped by its
parent?.
Please answer both questions fully with steps and instructions. Than.pdf
Please answer both questions fully with steps and instructions. Thank you! (14 points) Assume
that the monetary base (B) is $600 billion, money supply is $3300 billion, the reserve deposit
ratio (rr) is 0.1 . 1) What is the currency deposit ratio (cr)? (7 points) 2) If cr changes to 0.2 , but
rr and B are unchanged, what is the money supply? ( 7 points).
Organizations needs to control errors and fraud as they strictly mon.pdf
Organizations needs to control errors and fraud as they strictly monitor their internal controls.
a) Describe how errors and frauds can be minimized in organization like Cavendish University.
b). Identify the various internal controls an organization like Cavendish University ought to
strictly monitor
c.) Explain the different audit procedures used in obtaining audit evidence..
Please and Thank youObjective The purpose of this exercise is to .pdf
Please and Thank you
Objective: The purpose of this exercise is to create a Linked List data structure that mimics the
behavior of the Java Standard Library Version (Java API). The outcomes/results of using the
library features should be identical with your own version (My API). However, the underlying
implementation should follow with the descriptions listed below.
Instructions : Create the following Linked List Data Structure with the given description below
in your utils package and use "for loops" for your repetitive tasks.
Where to find starter code in my-api
package.class : utils.LinkedList
package.class : tests.console.week04.LinkedListTest
Where to find your JUNIT test in my-api
package.class : tests.junit.LinkedListJUnitTest
Nested Class that has to be added to LinkedList class
package.class : utils.LinkedList.Node
Task Check List
ONLY "for" loops should be used within the data structure class. There is an automatic 30%
deduction, if other loops are used.
The names of identifiers MUST match the names listed in the description below. Deductions
otherwise.
Complete coding Assignment in your "my-api" GitHub Repository. You will not be graded
otherwise and will receive a 0, if not uploaded there.
Run JUNIT TEST and take a SNAPSHOT of results. Upload PDF of snapshot of your JUnitTest
results to Canvas.
Description
The internal structure of the Linked List is a doubly linked Node data structure and should have
at a minimum the following specifications:
data fields: The data fields to declare are private and you will keep track of the size of the list
with the variable size and the start of the list with the reference variable data.
first is a reference variable for the first Node in the list.
last is a reference variable for the last Node in the list.
size keeps track of the number of nodes in the list of type int. This will allow you to know the
current size of the list without having to traversing the list.
constructors: The overloaded constructors will initialize the data fields size and data.
A constructor that is a default constructor initializes the starting node location first and size to a
zero equivalent, that is, constructs an empty list.
methods: methods that manages the behavior of the linked nodes.
Together, the methods below give the illusion of a index or countable location. Implement these
methods within your generic Linked List class.
Method
Description
Header
public boolean add(E item)
public void add(int index, E item)
public void append( E item)
private void checkIndex(int index)
public boolean contains(E item)
public void clear()
private E detach(int index)
public E get(int index)
public int indexOf(E item)
private void insertBefore(int index, E item)
public boolean isEmpty()
private Node node(int index)
public E remove(int index)
public boolean remove(E item)
public E set(int index, E item)
public int size()
public String toString()
Node Data Structure
The generic Linked List class includes a static Node class as a ne.
Please add the following snippets of code my the main code so that i.pdf
Please add the following snippets of code my the main code so that it runs properly
1)def game_over(score):
2) Code the makes the enemies start to move randomly
3) A better scoring system
Thank You!.
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ow Effective Managers Use Information Systems Advances in computer-b.pdf
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other information provided is the answer for T T=-0.62 i still ne.pdf
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please answerArvel Smart, Accounting MajorArvel Ray Smart was.pdf
please answerArvel Smart, Accounting MajorArvel Ray Smart was.pdf
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please answer each of the following Chest Cavity Functions and H.pdf
please answer each of the following Chest Cavity Functions and H.pdf
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Please answer both questions fully with steps and instructions. Than.pdf
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Please and Thank youObjective The purpose of this exercise is to .pdf
Please and Thank youObjective The purpose of this exercise is to .pdf
Please add the following snippets of code my the main code so that i.pdf
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Chapter wise All Notes of First year Basic Civil Engineering.pptx
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Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
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Chapter 4
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