I hope it will be simplified and powerful presentation for all. Rather than adding large texts, here you can find image and graphical presentation.
Happy Reading
This presentation is an overview of SA 320 (R). Prepared with Prof. S. Sircar.
Dr. Soheli Ghose ( Ph.D (University of Calcutta), M.Phil, M.Com, M.B.A., NET (JRF), B. Ed).
Assistant Professor, Department of Commerce,St. Xavier's College, Kolkata.
Guest Faculty, M.B.A. Finance, University of Calcutta, Kolkata
This is a step-by-step process on how to plan and carry out Auditing. This shall be useful for Accountants , professionals,small businesses,big businesses.
This presentation is an overview of SA 320 (R). Prepared with Prof. S. Sircar.
Dr. Soheli Ghose ( Ph.D (University of Calcutta), M.Phil, M.Com, M.B.A., NET (JRF), B. Ed).
Assistant Professor, Department of Commerce,St. Xavier's College, Kolkata.
Guest Faculty, M.B.A. Finance, University of Calcutta, Kolkata
This is a step-by-step process on how to plan and carry out Auditing. This shall be useful for Accountants , professionals,small businesses,big businesses.
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We organised a four-day Workshop in West Bengal with the technical personnel from the districts and different Departments of the State Government to develop model plan and estimates for different works under MGNREGS, including the scope for convergence with different other programmes. Here is the presentation indicating the expectations from the Workshop.
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A brief introduction to those who are new to the standards of auditing as issued by the Institute of Chartered Accountants of India. This presentation briefs about the concept of Auditing Standards, its relevance and its application in our daily audits.
In the Pharmaceutical, We can get accurate result of the whole population or Whole Batch only and only if Our Sampling Method is perfect and Accurate.
Sampling is also one of the IMP technique for the Statistical calculations.
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Since the spread of IT systems has made it a pre-requisite that auditors as well as management have the ability to examine high volumes of data and transaction in order to determine patterns and trends. In addition, the increasing need to continuously monitor and audit IT systems has created an imperative for the effective use of appropriate data mining tools.
While a variety of powerful tools are readily available today, the skills required to utilize such tools are not. Not only must the correct testing techniques be selected but the effective interpretation of outcomes presented by the software is essential in the drawing of appropriate conclusions based on the data analysis. This 6 webinar series, based on Richard Cascarino’s book “Data Analytics for Internal Auditors” covers these skills and techniques.
Webinar 1 Understanding Sampling
Judgmental vs Statistical Sampling
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This slideshare contains all the provision of CARO 2015 which is applicable from 10th of April 2015.
Further relevant extract from Companies Act 2013 has been made.
Various provisions regarding independent director, appointment, qualification, remuneration, duties and roles of Independent director as mentioned in Schedule IV. In case you need this power point presentation, you can comment your email id.
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In this presentation you can find the provisions regarding appointment of directors and their qualifications as per companies act 2013 and relevant rules of Appointment and qualification of directors rules. Due care has been taken to make presentation simple and attractive. Any suggestions, feedback and queries are openly accepted.
Details as per Companies act and CSR Rule has been presented. Readers as well as users are suggested to read the disclaimer carefully before making any decisions based on this presentation
SA 706," Emphasis of Matter Paragraph and Other Matter Paragraph in the Indep...Dipendra Prasad Poudel
The very precise presentation regarding SA 706. It was prepared for technical session of Article Assistants in N.Kochhar and Co ( Chartered Accountants). Hope it will help you.
Happy Reading
Introduction to AI for Nonprofits with Tapp NetworkTechSoup
Dive into the world of AI! Experts Jon Hill and Tareq Monaur will guide you through AI's role in enhancing nonprofit websites and basic marketing strategies, making it easy to understand and apply.
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Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
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This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
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The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
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It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
Embracing GenAI - A Strategic ImperativePeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
3. Definition of audit
Independent analysis
Systematic approach
Aimed to provide the opinion
Definition of sampling
process
Less than 100% from population
5. Less than 100% of items within a population
All sampling units have chance of selection
Reasonable basis to draw conclusion
Good Audit Sampling
6. Application
At that time when auditor has decided
audit sampling while performing audit
Use of various statistical and non-
statistical sampling when designing and
selecting the audit samples, performing test of
controls and test of details and evaluating
result from the sample.
7. To get reasonable basis for conclusion about
the population from which sample is collected.
9. Population
Sampling risk
Non-Sampling risk
Anomaly
Sampling unit
Stratification
Tolerable misstatement
Tolerable rate of deviation
10. Definitions
Population : Entire set of data from which sample is selected and about
which auditor wishes to draw conclusions.
Sampling Risks: Auditors conclusion may have been different if entire
population was taken into consideration
Non-sampling Risk: The risk that auditor reaches erroneous
conclusion for any reason not related to sampling risk
Sampling Unit: The individual item constituting a population.
11. Statistical Sampling
These type of sampling have following characteristics
Random selection of sample units
The use of probability theory to evaluate sample results
including measurement of sampling risks.
If sample lacks above characters then it is called as Non-Statistical
Sampling.
12. Stratification
The process of dividing populations into sub-Population each of
which is a group have sampling units of similar characters.
Tolerable Mistake
A monetary amount set by the auditor in respect of which the
auditor seeks to obtain an appropriate level of assurance
that the monetary amount set by the auditor is not exceeded by the
actual misstatement in the population.
Tolerable rate of Deviation
A rate of deviation from prescribed internal control procedures set by
the auditor in respect of which the auditor seeks to obtain an
appropriate level of assurance that the rate of deviation set by the
auditor is not exceeded by the actual rate of deviation in the
population.
13. Characteristics of the population
Ask question to ourselves, “ Is sampling
size sufficient to reduce sampling risk to
acceptably low level?”
Next important questions for ourselves,
“Does every item in the population have equal
chances of selection?”
14. Nature and Cause of Deviations and Misstatement
-Auditor shall investigate the nature and cause of any deviations or
misstatement identified
- Evaluate their possible effects
Extreme rare situation
consider misstatement as Anomaly, but before it auditor has to obtain
high degree of certainty.
15. Presented By : Dipendra Prasad Poudel
Date : 26/03/2014
Contact information
mailfordipendra@gmail.com
infodipendra.blogspot.in
Editor's Notes
Introduce about audit sample, importance of this SA
Define audit, define sampling
Talk little about Sufficient and appropriate audit evidence ( SAAE)