principles of auditing and analysis of auditing
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Vouching and verfication
The document discusses various audit procedures related to vouching, verification, and valuation during a financial audit. It covers vouching procedures for expenses, receipts, purchases, and sales. It also discusses the objectives, types, and procedures for verification of assets, liabilities, inventories, preliminary expenses, plant and machinery, and sundry creditors. The document provides guidance on examining documentary evidence, internal controls, cash/bank records, agreements, and confirmations as part of the audit process.
IFRS....pptx
The document discusses the conceptual framework for financial reporting. It defines qualitative characteristics that make information useful, including fundamental characteristics like relevance and faithful representation, and enhancing characteristics like comparability and understandability. It also defines the elements of financial statements - assets, liabilities, equity, income and expenses. It discusses recognition criteria for these elements and derecognition. Finally, it covers measurement bases and current value accounting alternatives to historical cost.
Chapter 1.
The document provides an introduction and overview of auditing. It defines auditing as examining accounting records to establish if they accurately reflect transactions. The key objectives of auditing are reporting, detecting and preventing frauds and errors. The specific objectives can depend on whether it is an internal audit or audit for other purposes like obtaining a bank loan. Auditing aims to verify that accounting policies are followed and financial statements present a true and fair view.
Audit
This document discusses the concepts of audit verification and vouching. It defines an audit as the evaluation of a person, organization, system, process, enterprise, project or product. Verification is the process of ensuring accuracy through inspection, observation, and analysis, particularly of assets and liabilities on a balance sheet. Vouching involves carefully examining original documents like invoices and receipts to prove the accuracy of accounting entries and identify any omitted transactions. The document outlines the objectives, principles, procedures, techniques, differences and advantages of audit verification and vouching.
Match the audit procedure with the corresponding Management Assertio.pdf
Match the audit procedure with the corresponding Management Assertion. A type of
Management Assertion may be selected once or not at all.Review confirmations of liabilities to
determine if receivables have been sold or factored.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyProvide a list of related parties to all members of the audit team to assist
in identification of the transactions.Existence and OccurrenceCompletenessCutoffRights and
ObligationsPresentation and DisclosuresValuation, Allocation and AccuracyThe auditor traced
the inventory stored at outside locations to the inventory accounts.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyInvestigate the credit ratings for delinquent and large
receivables.Existence and OccurrenceCompletenessCutoffRights and ObligationsPresentation
and DisclosuresValuation, Allocation and AccuracyVouch sales and cash receipt transactions
occurring near period end to validate transactions were recorded on correct period.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyConfirm a sample of receivables by direct communication with debtors..
602
Vouching is an important auditing tool that involves examining entries in accounting books and records along with supporting documentation to verify transactions are accurate, authorized, and properly recorded. It ensures entries are valid by tracing them back to original evidence rather than just checking for arithmetic accuracy. Detecting fraud is not the primary objective of an audit but a byproduct, as the main goal is for the auditor to form an opinion on whether financial statements fairly represent the financial position of an organization.
In general, the objective of an audit is to assess the risk of mater.pdf
In general, the objective of an audit is to assess the risk of material misstatements in the financial
statements. Material misstatements can arise from inadequacies in internal controls and from
inaccurate management assertions. Thus, testing the validity of the various implicit managerial
assertions is a key objective of an auditor.
Existence and Completeness
Auditing standards require that auditors test basic underlying management assertions implicit in
the financial statements. Key among these various assertions are existence or occurrence, which
describe a singular concept: Journal entries are not fiction. As the name implies, an auditor will
conduct various procedures to verify that assets do in fact exist and that recorded transactions did
in fact occur. Additionally, an auditor will seek evidence of completeness, so that the financial
statements include all material transactions that occurred, and so the records do not omit material
transactions for any reason.
Rights and Obligations
The various rights and obligations of the company are important management assertions inherent
in the financial statements. Thus, an auditor will obtain evidence regarding a company\'s rights,
such as proper title to assets and status of intellectual property. An auditor will be concerned
with assertions relating to the company\'s obligations, such as accounts payable balances, long-
term debts and tax liabilities. Thus, the audit objectives will be fulfilled upon validating these
specific assertions.
Valuation or Allocation
Valuation or allocation are managerial assertions which are often material to the financial
statements; thus, an auditor will diligently conduct audit procedures relating to these objectives.
Generally accepted accounting principles, or GAAP, require that certain balance sheet items be
presented using different valuation methodologies. Meeting these standards is a key audit
objective, as the risk of material misstatement is low in probability, but high in magnitude. Thus,
among other things, the historical cost of assets is verified, depreciation methods are scrutinized
and the fair value of investments are calculated to satisfy this objective.
Presentation and Disclosure
Another specific audit objective is validating the presentation of the financial statements and the
adequacy of the disclosures therein. Financial statements should conform to certain requirements
and expectations, and should include the balance sheet, income statement, statement of cash
flows and the statement of owner\'s equity. Relating to disclosure, the auditor will consider the
sufficiency and clarity of footnotes and the transparency in management discussion and analysis,
so he can assess the risk of material misstatement and fulfill the audit objective.
Specific audit objectives are the application of the general audit objectives to a given class of
transactions, account balance, or presentation and disclosure. There must be at least one specific
audit object.
Audit Assertions.pdf
Auditors verify the accuracy of financial statements by testing assertions. There are three types of assertions - transaction level, account balance, and presentation/disclosure. Transaction level assertions ensure accuracy and validity of individual transactions. Account balance assertions check accuracy of assets, liabilities and equity on the balance sheet. Presentation/disclosure assertions ensure financial information is accurately classified, disclosed and understandable in the statements. By testing that transactions and account balances meet the relevant assertions, auditors can determine if the financial statements are fairly presented.
Recommended
Vouching and verfication
The document discusses various audit procedures related to vouching, verification, and valuation during a financial audit. It covers vouching procedures for expenses, receipts, purchases, and sales. It also discusses the objectives, types, and procedures for verification of assets, liabilities, inventories, preliminary expenses, plant and machinery, and sundry creditors. The document provides guidance on examining documentary evidence, internal controls, cash/bank records, agreements, and confirmations as part of the audit process.
IFRS....pptx
The document discusses the conceptual framework for financial reporting. It defines qualitative characteristics that make information useful, including fundamental characteristics like relevance and faithful representation, and enhancing characteristics like comparability and understandability. It also defines the elements of financial statements - assets, liabilities, equity, income and expenses. It discusses recognition criteria for these elements and derecognition. Finally, it covers measurement bases and current value accounting alternatives to historical cost.
Chapter 1.
The document provides an introduction and overview of auditing. It defines auditing as examining accounting records to establish if they accurately reflect transactions. The key objectives of auditing are reporting, detecting and preventing frauds and errors. The specific objectives can depend on whether it is an internal audit or audit for other purposes like obtaining a bank loan. Auditing aims to verify that accounting policies are followed and financial statements present a true and fair view.
Audit
This document discusses the concepts of audit verification and vouching. It defines an audit as the evaluation of a person, organization, system, process, enterprise, project or product. Verification is the process of ensuring accuracy through inspection, observation, and analysis, particularly of assets and liabilities on a balance sheet. Vouching involves carefully examining original documents like invoices and receipts to prove the accuracy of accounting entries and identify any omitted transactions. The document outlines the objectives, principles, procedures, techniques, differences and advantages of audit verification and vouching.
Match the audit procedure with the corresponding Management Assertio.pdf
Match the audit procedure with the corresponding Management Assertion. A type of
Management Assertion may be selected once or not at all.Review confirmations of liabilities to
determine if receivables have been sold or factored.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyProvide a list of related parties to all members of the audit team to assist
in identification of the transactions.Existence and OccurrenceCompletenessCutoffRights and
ObligationsPresentation and DisclosuresValuation, Allocation and AccuracyThe auditor traced
the inventory stored at outside locations to the inventory accounts.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyInvestigate the credit ratings for delinquent and large
receivables.Existence and OccurrenceCompletenessCutoffRights and ObligationsPresentation
and DisclosuresValuation, Allocation and AccuracyVouch sales and cash receipt transactions
occurring near period end to validate transactions were recorded on correct period.Existence and
OccurrenceCompletenessCutoffRights and ObligationsPresentation and DisclosuresValuation,
Allocation and AccuracyConfirm a sample of receivables by direct communication with debtors..
602
Vouching is an important auditing tool that involves examining entries in accounting books and records along with supporting documentation to verify transactions are accurate, authorized, and properly recorded. It ensures entries are valid by tracing them back to original evidence rather than just checking for arithmetic accuracy. Detecting fraud is not the primary objective of an audit but a byproduct, as the main goal is for the auditor to form an opinion on whether financial statements fairly represent the financial position of an organization.
In general, the objective of an audit is to assess the risk of mater.pdf
In general, the objective of an audit is to assess the risk of material misstatements in the financial
statements. Material misstatements can arise from inadequacies in internal controls and from
inaccurate management assertions. Thus, testing the validity of the various implicit managerial
assertions is a key objective of an auditor.
Existence and Completeness
Auditing standards require that auditors test basic underlying management assertions implicit in
the financial statements. Key among these various assertions are existence or occurrence, which
describe a singular concept: Journal entries are not fiction. As the name implies, an auditor will
conduct various procedures to verify that assets do in fact exist and that recorded transactions did
in fact occur. Additionally, an auditor will seek evidence of completeness, so that the financial
statements include all material transactions that occurred, and so the records do not omit material
transactions for any reason.
Rights and Obligations
The various rights and obligations of the company are important management assertions inherent
in the financial statements. Thus, an auditor will obtain evidence regarding a company\'s rights,
such as proper title to assets and status of intellectual property. An auditor will be concerned
with assertions relating to the company\'s obligations, such as accounts payable balances, long-
term debts and tax liabilities. Thus, the audit objectives will be fulfilled upon validating these
specific assertions.
Valuation or Allocation
Valuation or allocation are managerial assertions which are often material to the financial
statements; thus, an auditor will diligently conduct audit procedures relating to these objectives.
Generally accepted accounting principles, or GAAP, require that certain balance sheet items be
presented using different valuation methodologies. Meeting these standards is a key audit
objective, as the risk of material misstatement is low in probability, but high in magnitude. Thus,
among other things, the historical cost of assets is verified, depreciation methods are scrutinized
and the fair value of investments are calculated to satisfy this objective.
Presentation and Disclosure
Another specific audit objective is validating the presentation of the financial statements and the
adequacy of the disclosures therein. Financial statements should conform to certain requirements
and expectations, and should include the balance sheet, income statement, statement of cash
flows and the statement of owner\'s equity. Relating to disclosure, the auditor will consider the
sufficiency and clarity of footnotes and the transparency in management discussion and analysis,
so he can assess the risk of material misstatement and fulfill the audit objective.
Specific audit objectives are the application of the general audit objectives to a given class of
transactions, account balance, or presentation and disclosure. There must be at least one specific
audit object.
Audit Assertions.pdf
Auditors verify the accuracy of financial statements by testing assertions. There are three types of assertions - transaction level, account balance, and presentation/disclosure. Transaction level assertions ensure accuracy and validity of individual transactions. Account balance assertions check accuracy of assets, liabilities and equity on the balance sheet. Presentation/disclosure assertions ensure financial information is accurately classified, disclosed and understandable in the statements. By testing that transactions and account balances meet the relevant assertions, auditors can determine if the financial statements are fairly presented.
FORENSIC AUDIT
Forensic audit involves a thorough examination of financial records and transactions to detect and investigate fraud, embezzlement, and other illegal activities. The goal is to determine if fraud has occurred and identify those responsible. Forensic auditing techniques include critical point auditing to identify unusual credit or debit transactions, and propriety auditing to examine if expenditures were necessary. Forensic audits require skills in understanding a company's business and legal environment, using computerized audit procedures, and taking a skeptical approach compared to traditional audits. Forensic auditors must thoroughly examine all records and documentation to substantiate any findings of fraud.
Task 5 cash audit programme_v2
OPERATIONAL AUDITING TASK
Members:
Adanza, Andrea
Baje, Jewel AD
Boaquiña, Honeymay
Calagui, Mary Joy
Escopete, Debbie Jane
Verification and Valuation of Asset & Liabilities
Verification and Valuation of Assets and Liabilities Meaning and objectives of verification and valuation, the position of an auditor as regards the valuation of assets, verification and valuation of different items - Assets - land & building, plant & machinery, goodwill, investments, stock in trade; Liabilities - bills payable, sundry creditors, contingent liabilities
Audit of bank and cash
The document discusses auditing a bank and cash balances. It notes that cash and bank balances are liquid assets that are vulnerable to fraudulent activity or misappropriation of funds due to improper banking arrangements. The audit objectives are to ensure the completeness, accuracy, existence, right and obligations, occurrence, and proper presentation and disclosure of cash and bank balances on the financial statements in accordance with relevant standards and legislation.
Cash
This document outlines an audit programme for cash for the client Sheridan AV for the year ending March 31, 2021. It details the audit assertions to be tested regarding cash, including presentation and disclosure, accuracy classification and valuation, rights and obligations, completeness and cut off, and existence or occurrence. The audit objectives and tests to be carried out are described for each assertion, such as analytical procedures, bank confirmations, and bank reconciliations. The auditor found issues with the bank reconciliation not matching the balance in the books and a large amount of cash held outside of the bank.
Audit
The document provides an introduction to statutory audits. It defines a statutory audit as a legally required review of a company or government's financial records to determine if they provide an accurate representation of the organization's financial position. Statutory audits are required by statutes or laws enacted by the associated government.
The purpose of a statutory audit is the same as any other audit - to examine records like bank balances, bookkeeping, and transactions to assess accuracy. For businesses, it is often required by the Companies Act. Key advantages of statutory audits are that they enhance the trustworthiness of financial statements, ensure management fulfills statutory duties properly, and provide assurance on compliance with governance requirements and internal controls.
422648315-CHAPTER-7-CASH-AND-CASH-EQUIVALENTS-pptx.pptx
This document discusses concepts and accounting for cash and cash equivalents. It defines cash as currency and other assets readily convertible to cash, such as checks. Cash equivalents are short-term, highly liquid investments that can be converted to cash with little risk of change in value. Items like petty cash funds are considered cash if used for current operations. The document provides guidance on classifying, measuring, and recording various cash-related transactions in the financial statements.
'Vouching of cash book'
The document provides guidance on procedures for auditing various entries in the books of accounts, including the opening balance of the cash book, cash received from debtors, rent received, sale of investments, subscriptions, interest and dividend received, commission received, installments received on hire-purchase sales, vouching of cash payments, vouching of personal ledger accounts including purchase and sales ledgers, vouching of impersonal ledger accounts, and procedures for verifying outstanding assets and liabilities such as prepaid expenses, income receivable, deferred revenue expenditure, and examples of each. The document outlines steps the auditor should take to verify the accuracy and completeness of accounting entries across various accounts and ledgers.
Verification and valuation
The document discusses the verification and valuation of assets and liabilities by an auditor. It defines verification as proving the truth or confirmation of assets and liabilities on the balance sheet. The most important duty of an auditor is to verify assets and liabilities through techniques like surprise cash counts, direct bank confirmations, and examining mortgage documents. Assets must be verified for existence, freedom from liens, proper value, and acquisition for business purposes. Valuation involves showing assets at cost less depreciation and current market value for some assets. Problems in verification and valuation include inability to inspect all assets and use of estimates.
trade receivable and trade payable
The document discusses auditing procedures for trade receivables and payables. It outlines the objectives of auditing these accounts which include existence, completeness, valuation, and disclosure. It then describes relevant assertions and provides examples of substantive audit tests that can be used, such as direct confirmation of receivable and payable balances, testing sales and purchase transactions, and verifying the aging of receivables. Routine procedures and internal controls for accounts payable are also discussed.
Chapter 3
The document discusses auditing procedures for trade receivables, trade payables, and inventories. It defines each account and outlines the purpose of auditing them. For each account, it describes relevant audit evidence, assertions, objectives, and specific procedures including confirming balances, testing aging reports, and ensuring cut-off. The procedures are aimed at validating existence, completeness, accuracy, and proper valuation and classification of amounts in the financial statements.
Acc 490 Preview Full Class
1. The Assessing Materiality and Risk simulation identifies important components of the auditing process such as assessing risks, sampling accounts, and considering interrelated risks.
2. There are three interrelated risks in an audit: inherent risk, control risk, and detection risk. A high inherent risk can lead to higher control and detection risks.
3. Auditors use sampling because reviewing all items is not always possible or economically justified. Sampling allows auditors to review a portion of items and make conclusions about the overall population.
Assertions in the Audit of Financial Statements (Audit)
This document discusses audit assertions and the audit of financial statements. It defines audit assertions as claims made by management regarding the appropriateness of financial statement elements and disclosures. There are five types of audit tests that can be used, including tests of controls and substantive tests. The document then discusses auditing various accounts, such as revenue/receipts, purchases, inventory, payroll, and fixed assets. It describes the types of evidence and assertions auditors consider when auditing these accounts.
Verification and valuation of assets and liabilities
The document discusses verification and valuation of assets and liabilities. It describes the auditor's role in verifying the existence, ownership, classification, and valuation of assets and liabilities. Key aspects of verification include examining documentary evidence, testing internal controls, and confirming physical existence, ownership, and proper use of assets. Valuation involves determining the exact value of assets based on original cost, depreciation, and factors like useful life. Specific guidance is provided on verifying types of assets like fixed assets, investments, stock, debtors, creditors, and bills payable.
Advance accounts ppt
The chapter Advance accounts will give a basic clarification on topic/chapter BRS i.e. Branch Reconciliation Statement. It will also explain, who prepares the statement, how one should prepare the reconciliation statement in simple terms.
auditing and assurrance presentation copy
The document discusses auditing and assurance for Woolworths Ltd. It outlines inherent risks, control risks, and detection risks. The main inherent risks for Woolworths are closing inventory values, cash balances, and purchase transactions. Total balances and allowed error percentages are provided for inventories, cash, and accounts payable. Key assertions tested include completeness, valuation, existence, and occurrence. Audit procedures are described for inventories, cash, accounts payable, expenses, receivables, and net cash flow. The audit opinion is expected to be unqualified but could be qualified based on inherent risks identified. The audit committee composition at Woolworths is outlined, and benefits of audit committees are summarized.
9. audit evidence
The document discusses audit evidence, which is information used by an auditor to arrive at conclusions to support the audit opinion. It should be sufficient and appropriate. Sufficiency refers to quantity and appropriateness to quality and relevance. The auditor considers inherent risk, control risk, materiality, and other factors to judge sufficient and appropriate evidence. Evidence comes from tests of controls, substantive procedures, and inquiries. It is used to evaluate financial statement assertions like existence, completeness, and valuation of assets and liabilities.
vouching.pptx
This document discusses procedures for vouching and verification of assets and liabilities. It describes examining documentary evidence to verify transactions, checking vouchers, and ascertaining that transactions are genuine and related to the business. It provides details on vouching procedures for salaries and wages, verification of various assets like plant and machinery, preliminary expenses, sundry creditors, and contingent liabilities. Methods of inventory valuation like FIFO, LIFO, weighted average are also covered. The auditor's role is to obtain evidence through inspection and examination of documentation to validate values and disclosures in the financial statements.
Unit 1.pptx
The document outlines the conceptual and regulatory framework for international financial reporting standards. It describes the various regulatory bodies that govern accounting standards, including the International Financial Reporting Standards Foundation, the International Accounting Standards Board, the International Financial Reporting Interpretations Committee, and the IFRS Advisory Council. It also discusses the process for developing an IFRS standard and the purpose of having a conceptual framework for financial reporting, which establishes fundamental concepts such as assets, liabilities, equity, and qualitative characteristics.
Auditing
This document provides an overview of auditing. It defines auditing as an unbiased examination and evaluation of a company's financial statements, internally or externally. It distinguishes auditing from bookkeeping and accounting by noting that auditing examines the accuracy and fairness of financial records, while bookkeeping records transactions and accounting analyzes results. The document also describes common types of errors like omissions and commissions that may occur, and how they differ from intentional frauds. Finally, it gives examples of specific frauds like misappropriation of cash, goods, assets, and manipulation of accounts.
Intelligence supported media monitoring in veterinary medicine
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Similar to principles of auditing and analysis of auditing
FORENSIC AUDIT
Forensic audit involves a thorough examination of financial records and transactions to detect and investigate fraud, embezzlement, and other illegal activities. The goal is to determine if fraud has occurred and identify those responsible. Forensic auditing techniques include critical point auditing to identify unusual credit or debit transactions, and propriety auditing to examine if expenditures were necessary. Forensic audits require skills in understanding a company's business and legal environment, using computerized audit procedures, and taking a skeptical approach compared to traditional audits. Forensic auditors must thoroughly examine all records and documentation to substantiate any findings of fraud.
Task 5 cash audit programme_v2
OPERATIONAL AUDITING TASK
Members:
Adanza, Andrea
Baje, Jewel AD
Boaquiña, Honeymay
Calagui, Mary Joy
Escopete, Debbie Jane
Verification and Valuation of Asset & Liabilities
Verification and Valuation of Assets and Liabilities Meaning and objectives of verification and valuation, the position of an auditor as regards the valuation of assets, verification and valuation of different items - Assets - land & building, plant & machinery, goodwill, investments, stock in trade; Liabilities - bills payable, sundry creditors, contingent liabilities
Audit of bank and cash
The document discusses auditing a bank and cash balances. It notes that cash and bank balances are liquid assets that are vulnerable to fraudulent activity or misappropriation of funds due to improper banking arrangements. The audit objectives are to ensure the completeness, accuracy, existence, right and obligations, occurrence, and proper presentation and disclosure of cash and bank balances on the financial statements in accordance with relevant standards and legislation.
Cash
This document outlines an audit programme for cash for the client Sheridan AV for the year ending March 31, 2021. It details the audit assertions to be tested regarding cash, including presentation and disclosure, accuracy classification and valuation, rights and obligations, completeness and cut off, and existence or occurrence. The audit objectives and tests to be carried out are described for each assertion, such as analytical procedures, bank confirmations, and bank reconciliations. The auditor found issues with the bank reconciliation not matching the balance in the books and a large amount of cash held outside of the bank.
Audit
The document provides an introduction to statutory audits. It defines a statutory audit as a legally required review of a company or government's financial records to determine if they provide an accurate representation of the organization's financial position. Statutory audits are required by statutes or laws enacted by the associated government.
The purpose of a statutory audit is the same as any other audit - to examine records like bank balances, bookkeeping, and transactions to assess accuracy. For businesses, it is often required by the Companies Act. Key advantages of statutory audits are that they enhance the trustworthiness of financial statements, ensure management fulfills statutory duties properly, and provide assurance on compliance with governance requirements and internal controls.
422648315-CHAPTER-7-CASH-AND-CASH-EQUIVALENTS-pptx.pptx
This document discusses concepts and accounting for cash and cash equivalents. It defines cash as currency and other assets readily convertible to cash, such as checks. Cash equivalents are short-term, highly liquid investments that can be converted to cash with little risk of change in value. Items like petty cash funds are considered cash if used for current operations. The document provides guidance on classifying, measuring, and recording various cash-related transactions in the financial statements.
'Vouching of cash book'
The document provides guidance on procedures for auditing various entries in the books of accounts, including the opening balance of the cash book, cash received from debtors, rent received, sale of investments, subscriptions, interest and dividend received, commission received, installments received on hire-purchase sales, vouching of cash payments, vouching of personal ledger accounts including purchase and sales ledgers, vouching of impersonal ledger accounts, and procedures for verifying outstanding assets and liabilities such as prepaid expenses, income receivable, deferred revenue expenditure, and examples of each. The document outlines steps the auditor should take to verify the accuracy and completeness of accounting entries across various accounts and ledgers.
Verification and valuation
The document discusses the verification and valuation of assets and liabilities by an auditor. It defines verification as proving the truth or confirmation of assets and liabilities on the balance sheet. The most important duty of an auditor is to verify assets and liabilities through techniques like surprise cash counts, direct bank confirmations, and examining mortgage documents. Assets must be verified for existence, freedom from liens, proper value, and acquisition for business purposes. Valuation involves showing assets at cost less depreciation and current market value for some assets. Problems in verification and valuation include inability to inspect all assets and use of estimates.
trade receivable and trade payable
The document discusses auditing procedures for trade receivables and payables. It outlines the objectives of auditing these accounts which include existence, completeness, valuation, and disclosure. It then describes relevant assertions and provides examples of substantive audit tests that can be used, such as direct confirmation of receivable and payable balances, testing sales and purchase transactions, and verifying the aging of receivables. Routine procedures and internal controls for accounts payable are also discussed.
Chapter 3
The document discusses auditing procedures for trade receivables, trade payables, and inventories. It defines each account and outlines the purpose of auditing them. For each account, it describes relevant audit evidence, assertions, objectives, and specific procedures including confirming balances, testing aging reports, and ensuring cut-off. The procedures are aimed at validating existence, completeness, accuracy, and proper valuation and classification of amounts in the financial statements.
Acc 490 Preview Full Class
1. The Assessing Materiality and Risk simulation identifies important components of the auditing process such as assessing risks, sampling accounts, and considering interrelated risks.
2. There are three interrelated risks in an audit: inherent risk, control risk, and detection risk. A high inherent risk can lead to higher control and detection risks.
3. Auditors use sampling because reviewing all items is not always possible or economically justified. Sampling allows auditors to review a portion of items and make conclusions about the overall population.
Assertions in the Audit of Financial Statements (Audit)
This document discusses audit assertions and the audit of financial statements. It defines audit assertions as claims made by management regarding the appropriateness of financial statement elements and disclosures. There are five types of audit tests that can be used, including tests of controls and substantive tests. The document then discusses auditing various accounts, such as revenue/receipts, purchases, inventory, payroll, and fixed assets. It describes the types of evidence and assertions auditors consider when auditing these accounts.
Verification and valuation of assets and liabilities
The document discusses verification and valuation of assets and liabilities. It describes the auditor's role in verifying the existence, ownership, classification, and valuation of assets and liabilities. Key aspects of verification include examining documentary evidence, testing internal controls, and confirming physical existence, ownership, and proper use of assets. Valuation involves determining the exact value of assets based on original cost, depreciation, and factors like useful life. Specific guidance is provided on verifying types of assets like fixed assets, investments, stock, debtors, creditors, and bills payable.
Advance accounts ppt
The chapter Advance accounts will give a basic clarification on topic/chapter BRS i.e. Branch Reconciliation Statement. It will also explain, who prepares the statement, how one should prepare the reconciliation statement in simple terms.
auditing and assurrance presentation copy
The document discusses auditing and assurance for Woolworths Ltd. It outlines inherent risks, control risks, and detection risks. The main inherent risks for Woolworths are closing inventory values, cash balances, and purchase transactions. Total balances and allowed error percentages are provided for inventories, cash, and accounts payable. Key assertions tested include completeness, valuation, existence, and occurrence. Audit procedures are described for inventories, cash, accounts payable, expenses, receivables, and net cash flow. The audit opinion is expected to be unqualified but could be qualified based on inherent risks identified. The audit committee composition at Woolworths is outlined, and benefits of audit committees are summarized.
9. audit evidence
The document discusses audit evidence, which is information used by an auditor to arrive at conclusions to support the audit opinion. It should be sufficient and appropriate. Sufficiency refers to quantity and appropriateness to quality and relevance. The auditor considers inherent risk, control risk, materiality, and other factors to judge sufficient and appropriate evidence. Evidence comes from tests of controls, substantive procedures, and inquiries. It is used to evaluate financial statement assertions like existence, completeness, and valuation of assets and liabilities.
vouching.pptx
This document discusses procedures for vouching and verification of assets and liabilities. It describes examining documentary evidence to verify transactions, checking vouchers, and ascertaining that transactions are genuine and related to the business. It provides details on vouching procedures for salaries and wages, verification of various assets like plant and machinery, preliminary expenses, sundry creditors, and contingent liabilities. Methods of inventory valuation like FIFO, LIFO, weighted average are also covered. The auditor's role is to obtain evidence through inspection and examination of documentation to validate values and disclosures in the financial statements.
Unit 1.pptx
The document outlines the conceptual and regulatory framework for international financial reporting standards. It describes the various regulatory bodies that govern accounting standards, including the International Financial Reporting Standards Foundation, the International Accounting Standards Board, the International Financial Reporting Interpretations Committee, and the IFRS Advisory Council. It also discusses the process for developing an IFRS standard and the purpose of having a conceptual framework for financial reporting, which establishes fundamental concepts such as assets, liabilities, equity, and qualitative characteristics.
Auditing
This document provides an overview of auditing. It defines auditing as an unbiased examination and evaluation of a company's financial statements, internally or externally. It distinguishes auditing from bookkeeping and accounting by noting that auditing examines the accuracy and fairness of financial records, while bookkeeping records transactions and accounting analyzes results. The document also describes common types of errors like omissions and commissions that may occur, and how they differ from intentional frauds. Finally, it gives examples of specific frauds like misappropriation of cash, goods, assets, and manipulation of accounts.
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422648315-CHAPTER-7-CASH-AND-CASH-EQUIVALENTS-pptx.pptx
422648315-CHAPTER-7-CASH-AND-CASH-EQUIVALENTS-pptx.pptx
Assertions in the Audit of Financial Statements (Audit)
Assertions in the Audit of Financial Statements (Audit)
Verification and valuation of assets and liabilities
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如果您是以下情况，我们都能竭诚为您解决实际问题：【公司采用定金+余款的付款流程，以最大化保障您的利益，让您放心无忧】
1、在校期间，因各种原因未能顺利毕业，拿不到官方毕业证+微信95270640
2、面对父母的压力，希望尽快拿到卡普顿大学卡普顿大学毕业证成绩单；
3、不清楚流程以及材料该如何准备卡普顿大学卡普顿大学毕业证成绩单；
4、回国时间很长，忘记办理；
5、回国马上就要找工作，办给用人单位看；
6、企事业单位必须要求办理的；
面向美国乔治城大学毕业留学生提供以下服务:
【★卡普顿大学卡普顿大学毕业证成绩单毕业证、成绩单等全套材料，从防伪到印刷，从水印到钢印烫金，与学校100%相同】
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【★真实教育部认证，教育部存档，教育部留服网站可查】
【★真实留信认证，留信网入库存档，可查卡普顿大学卡普顿大学毕业证成绩单】
我们从事工作十余年的有着丰富经验的业务顾问，熟悉海外各国大学的学制及教育体系，并且以挂科生解决毕业材料不全问题为基础，为客户量身定制1对1方案，未能毕业的回国留学生成功搭建回国顺利发展所需的桥梁。我们一直努力以高品质的教育为起点，以诚信、专业、高效、创新作为一切的行动宗旨，始终把“诚信为主、质量为本、客户第一”作为我们全部工作的出发点和归宿点。同时为海内外留学生提供大学毕业证购买、补办成绩单及各类分数修改等服务；归国认证方面，提供《留信网入库》申请、《国外学历学位认证》申请以及真实学籍办理等服务，帮助众多莘莘学子实现了一个又一个梦想。
专业服务，请勿犹豫联系我
如果您真实毕业回国，对于学历认证无从下手，请联系我，我们免费帮您递交
诚招代理：本公司诚聘当地代理人员，如果你有业余时间，或者你有同学朋友需要，有兴趣就请联系我
你赢我赢，共创双赢
你做代理，可以帮助卡普顿大学同学朋友
你做代理，可以拯救卡普顿大学失足青年
你做代理，可以挽救卡普顿大学一个个人才
你做代理，你将是别人人生卡普顿大学的转折点
你做代理，可以改变自己，改变他人，给他人和自己一个机会道银边山娃摸索着扯了扯灯绳小屋顿时一片刺眼的亮瞅瞅床头的诺基亚山娃苦笑着摇了摇头连他自己都感到奇怪居然又睡到上午点半掐指算算随父亲进城已一个多星期了山娃几乎天天起得这么迟在乡下老家暑假五点多山娃就醒来在爷爷奶奶嘁嘁喳喳的忙碌声中一骨碌爬起把牛驱到后龙山再从莲塘里采回一蛇皮袋湿漉漉的莲蓬也才点多点半早就吃过早餐玩耍去了山娃的家在闽西山区依山傍水山清水秀门前潺潺流淌的蜿蜒小溪一直都是山娃和小伙伴们盛试
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Global Situational Awareness of A.I. and where its headed
You can see the future first in San Francisco.
Over the past year, the talk of the town has shifted from $10 billion compute clusters to $100 billion clusters to trillion-dollar clusters. Every six months another zero is added to the boardroom plans. Behind the scenes, there’s a fierce scramble to secure every power contract still available for the rest of the decade, every voltage transformer that can possibly be procured. American big business is gearing up to pour trillions of dollars into a long-unseen mobilization of American industrial might. By the end of the decade, American electricity production will have grown tens of percent; from the shale fields of Pennsylvania to the solar farms of Nevada, hundreds of millions of GPUs will hum.
The AGI race has begun. We are building machines that can think and reason. By 2025/26, these machines will outpace college graduates. By the end of the decade, they will be smarter than you or I; we will have superintelligence, in the true sense of the word. Along the way, national security forces not seen in half a century will be un-leashed, and before long, The Project will be on. If we’re lucky, we’ll be in an all-out race with the CCP; if we’re unlucky, an all-out war.
Everyone is now talking about AI, but few have the faintest glimmer of what is about to hit them. Nvidia analysts still think 2024 might be close to the peak. Mainstream pundits are stuck on the wilful blindness of “it’s just predicting the next word”. They see only hype and business-as-usual; at most they entertain another internet-scale technological change.
Before long, the world will wake up. But right now, there are perhaps a few hundred people, most of them in San Francisco and the AI labs, that have situational awareness. Through whatever peculiar forces of fate, I have found myself amongst them. A few years ago, these people were derided as crazy—but they trusted the trendlines, which allowed them to correctly predict the AI advances of the past few years. Whether these people are also right about the next few years remains to be seen. But these are very smart people—the smartest people I have ever met—and they are the ones building this technology. Perhaps they will be an odd footnote in history, or perhaps they will go down in history like Szilard and Oppenheimer and Teller. If they are seeing the future even close to correctly, we are in for a wild ride.
Let me tell you what we see.
一比一原版(GWU,GW文凭证书)乔治·华盛顿大学毕业证如何办理
毕业原版【微信:176555708】【(GWU,GW毕业证书)乔治·华盛顿大学毕业证】【微信:176555708】成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信176555708】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信176555708】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
一比一原版(Deakin毕业证书)迪肯大学毕业证如何办理
原版定制【微信:41543339】【(Deakin毕业证书)迪肯大学毕业证】【微信:41543339】成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信41543339】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信41543339】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
一比一原版(UCSF文凭证书)旧金山分校毕业证如何办理
毕业原版【微信:176555708】【(UCSF毕业证书)旧金山分校毕业证】【微信:176555708】成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信176555708】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信176555708】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
一比一原版(Adelaide毕业证书)阿德莱德大学毕业证如何办理
原版定制【微信:41543339】【(Adelaide毕业证书)阿德莱德大学毕业证】【微信:41543339】成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信41543339】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信41543339】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
Malana- Gimlet Market Analysis (Portfolio 2)
A market analysys on Spotify's parent Podcast company Gimlet.
一比一原版(Glasgow毕业证书)格拉斯哥大学毕业证如何办理
毕业原版【微信:41543339】【(Glasgow毕业证书)格拉斯哥大学毕业证】【微信:41543339】成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信41543339】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信41543339】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
University of New South Wales degree offer diploma Transcript
澳洲UNSW毕业证书制作新南威尔士大学假文凭定制Q微168899991做UNSW留信网教留服认证海牙认证改UNSW成绩单GPA做UNSW假学位证假文凭高仿毕业证申请新南威尔士大学University of New South Wales degree offer diploma Transcript
原版制作(swinburne毕业证书)斯威本科技大学毕业证毕业完成信一模一样
学校原件一模一样【微信：741003700 】《(swinburne毕业证书)斯威本科技大学毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
一比一原版(UCSB文凭证书)圣芭芭拉分校毕业证如何办理
毕业原版【微信:176555708】【(UCSB毕业证书)圣芭芭拉分校毕业证】【微信:176555708】成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信176555708】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信176555708】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
一比一原版(Bradford毕业证书)布拉德福德大学毕业证如何办理
原版定制【微信:41543339】【(Bradford毕业证书)布拉德福德大学毕业证】【微信:41543339】成绩单、外壳、offer、留信学历认证（永久存档真实可查）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路），我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信41543339】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信41543339】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
→ 【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
办(uts毕业证书)悉尼科技大学毕业证学历证书原版一模一样
原版一模一样【微信：741003700 】【(uts毕业证书)悉尼科技大学毕业证学历证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
一比一原版(UIUC毕业证)伊利诺伊大学|厄巴纳-香槟分校毕业证如何办理
UIUC毕业证offer【微信95270640】☀《伊利诺伊大学|厄巴纳-香槟分校毕业证购买》GoogleQ微信95270640《UIUC毕业证模板办理》加拿大文凭、本科、硕士、研究生学历都可以做,二、业务范围：
★、全套服务：毕业证、成绩单、化学专业毕业证书伪造《伊利诺伊大学|厄巴纳-香槟分校大学毕业证》Q微信95270640《UIUC学位证书购买》
(诚招代理)办理国外高校毕业证成绩单文凭学位证,真实使馆公证（留学回国人员证明）真实留信网认证国外学历学位认证雅思代考国外学校代申请名校保录开请假条改GPA改成绩ID卡
1.高仿业务:【本科硕士】毕业证,成绩单（GPA修改）,学历认证（教育部认证）,大学Offer,,ID,留信认证,使馆认证,雅思,语言证书等高仿类证书；
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Unleashing the Power of Data_ Choosing a Trusted Analytics Platform.pdf
In this guide, we'll explore the key considerations and features to look for when choosing a Trusted analytics platform that meets your organization's needs and delivers actionable intelligence you can trust.
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principles of auditing and analysis of auditing
- 1. VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES PRESENTED BY DISHA S K DIVYA B V
- 2. VERIFICATION • VERIFICATION MEANS ‘PROVING THE TRUTH’ OR “CONFORMATION’. • VERIFICATION IS AN AUDITING PROCESS IN WHICH AUDITOR SATISFY HIMSELF WITH THE ACTUAL EXISTENCE OF ASSETS AND LIABILITIES APPEARING IN THE STATEMENT OF FINANCIAL POSITION.
- 3. OBJECTIVES OF VERIFICATION • TO SHOW CORRECT VALUE OF ASSETS AND LIABILITIES. • TO KNOW WHETHER THE BALANCE SHEET SHOW A TRUE AND FAIR VIEW OF THE STATE OF AFFAIRS OF THE BUSINESS. • TO DETECT FRAUDS AND ERRORS, IF ANY. • TO FIND OUT WHETHER ASSETS WERE IN EXISTENCE. • TO FIND OUT WHETHER THERE IS AN ADEQUATE INTERNAL CONTROL REGARDING ACQUISITION, UTILIZATION AND DISPOSAL OF ASSETS. • TO VERIFY THE ARITHMETIC ACCURACY OF THE BOOKS OF ACCOUNTS. • TO ENSURE THAT THE ASSETS HAVE BEEN RECORDED PROPERLY.
- 4. VALUATION VALUATION IS THE PROCESS OF VALUING A COMPANY’S ASSETS AND LIABILITIES FOR FINANCIAL REPORTING PURPOSES. SEVERAL ACCOUNTING VALUATION METHODS ARE USED WHILE PREPARING FINANCIAL STATEMENTS IN ORDER TO VALUE ASSETS.
- 5. OBJECTIVES OF VALUATION • TO ASSESS THE CORRECT FINANCIAL POSITION OF THE CONCERN. • TO FIND OUT THE REAL VALUES OF ASSETS AS PER GAAP. • TO ENQUIRE ABOUT THE MODE OF INVESTMENT OF THE CAPITAL OF THE CONCERN. • TO KNOW THE REAL POSITION OF PROFIT AND LOSS. • TO DETERMINE THE TRUE POSITION OF ASSETS AT THE BALANCE SHEET DATE. • IT CERTIFIES THE CORRECTNESS OF THE VALUE OF ASSETS AND LIABILITIES. • IT TAKES PLACE FOR THE WHOLE YEAR’S TRANSACTIONS.