Session 1 Module 2
INTRODUCTION TO AUDITING
1
LEARNING OBJECTIVES
After this module you should be able to:
Define auditing
Differentiate between different levels of assurance
Appreciate different audit opinions (covered in depth in session11)
Differentiate between the different role of the preparer of financial statements and the auditor.
Explain the reasons for the demand for audit and assurance services
Appreciate the Corporations Act requirements for company audits
Explain the audit expectation gap.
These are the objectives that students are expected to understand and be able to explain and apply.
Students will only be assessed within the learning objectives provided for each module of the course.
2
AUDITING AND ASSURANCE DEFINED
An audit is an assurance engagement defined as ‘an engagement in which an assurance practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria.’
This is a definition of an audit highlighting the main parties involved and their roles
3
1-4
Diagram of assurance engagement
4
*Comment on : main parties and their roles
Jaq (J) - add figure 1-1
1-5
Five elements ofassurance
engagement
Three-party relationships:
assurance practitioner (auditor)
responsible party (preparer)
intended user
Subject matter
Suitable criteria
Sufficient appropriate evidence
Written assurance report
Audit engagement has 5 elements
These are explained on following slides
5
AUDITING AND ASSURANCE DEFINED
‘intended users’ - the people for whom the auditor prepares their report.
Example: shareholders, creditors, employees
‘responsible party’ - the person or organisation responsible for preparing the financial statements. Example: company management
‘subject matter’ – that which the auditor is expressing a conclusion on. i.e. financial reports
‘criteria’ – the rules or principles by which the subject matter is being evaluated. i.e. Accounting standards and interpretations and Corporations laws
Comment on explanations of terms
6
AUDITING AND ASSURANCE DEFINED cont’d.
Sufficient appropriate evidence
The quantity and quality of evidence the auditor requires in order to express a conclusion on the subject matter
*Written assurance report
Written report from the auditor expressing the auditor’s conclusion on the subject matter
Comment on explanations of terms
7
DIFFERENT LEVELS OF ASSURANCE
AUDITORS MAY PROVIDE VARYING LEVELS OF ASSURANCE WHEN CONDUCTING ASSURANCE ENGAGEMENTS.
Reasonable assurance
Limited assurance
No assurance
There are 3 levels of assurance which are described on next slide
8
DIFFERENT LEVELS OF ASSURANCELEVEL OF ASSURANCE
EXAMPLE
THE ASSURANCE EXPRESSIONREASONABLE
Highest level of assurance but not absolute assurance on the reliability of the subject matterFinancial Statement AuditThe auditor has conducted sufficient tests and.
Solution manual for Auditing & Assurance Services A Systematic Approach 12th ...ssuserf63bd7
Solution manual for Auditing & Assurance Services A Systematic Approach 12th Edition by William Messier Jr.docx
Full download contact u84757@protonmail.com or
https://qidiantiku.com/solution-manual-for-auditing-assurance-services-a-systematic-approach-12th-edition-by-william-messier-jr.shtml
1.)Four Types of Audit Report by Independent Auditors
2.)The Steps to be Done by the Auditors Before They Receive New Engagement With Clients
3.)The Contents Emphasis in the Audit Engagement
Audit Reports and Relevant Standards on Auditing (2019)Rohan Tauro
This presentation speaks about SAs 700 (Revised), 701, 705 (Revised) and 706 (Revised) in the context of an Independent Auditor's Report for companies incorporated in India
Rodel S. Navarro; Business and Management Consultant and Director; RODEL SY NAVARRO BUSINESS CONSULTANCY SERVICES (RSNBCS); Tel / Mobile: +63-0917-7333563; Email: rsnbcs@gmail.com http://www.slideshare.net/RSNBCS; (About Business Laws compilation): http://www.slideshare.net/BUSINESSLAWSPH Email: businesslawsph@gmail.com; https://www.slideshare.net/FREEPDFBOOKSPH; freepdfbooksph@gmail.com; www.slideshare.net/IFRS_IAS_COMPILED; ifrs.ias.compiled@gmail.com; https://www.slideshare.net/PH_STANDARDSONAUDITING_COMPILED; psauditing.compiled@gmail.com
Setting in Fiction Think of your favorite story, boo.docxklinda1
Setting in Fiction
Think of your favorite story, book, movie or play. Consider the elements of its setting (time, place, social environment, and weather). In four-to-five sentences, discuss the impact the setting plays on the story. You can discuss how it affects the characters or how it contributes to the meaning of the story. Be sure to include the name of the story, book, movie or play, and to rely on what you've learned about setting during this lesson.
Your original post should be written using academic language (though some use of first person may be appropriate), and be written clearly in complete sentences. Be sure to proofread carefully.
Some examples:
One of my favorite movies is Devil. Devil takes place in an elevator with 5 people trapped between floors. Unusual things started happening on the elevator every time the lights went out. When the light came back on someone was dead. The police were contacted and detective Bowden took the case. Bowden and a security guard watched and communicated through video camera and speaker. The security guard convented them that this was the work of the devil and to save themselves they needed to see themselves as they are. When down to the last passenger on the elevator the devil reviled itself. The last passenger began to confess to a hit in run that killed a mother and her son which happened to be detective Bowden family.
When thinking of how the setting impacts the movie, I think of my favorite movie- Avengers: Endgame. The setting takes place in different times. Past, present, and future. When all hope is lost in trying to bring everyone back, Scott suggest Time Travel. The avengers have an advantage of gathering all the infinity stones from different times. Particularly, they have an advantage of getting 3 out of the 6 stones which are in New York just different time periods. They succeed with bringing them all back to the present time and bring everyone back. Only for their triumphant day to get ruined by Thanos who attacks with his army.
I can think of many movies that have settings I like a lot but my favorite setting which also was had the story line continuing in it also would be the scene in the movie Radio when the coach ha to tell him he can’t get on the bus to go to the football game with them as he starts to comprehend and get sad as the coach is walking to the bus leaving him there it starts to rain making the already gloomy weather and sad scene more sad because now he is stuck in the rain. They cut to the football field where it is still raining on top of now being dark and radio has the football game on his radio and he takes the field and every play he fails while playing alone in the rain they fail in the game that is actually going on till they lose on his missed field goal.
.
Solution manual for Auditing & Assurance Services A Systematic Approach 12th ...ssuserf63bd7
Solution manual for Auditing & Assurance Services A Systematic Approach 12th Edition by William Messier Jr.docx
Full download contact u84757@protonmail.com or
https://qidiantiku.com/solution-manual-for-auditing-assurance-services-a-systematic-approach-12th-edition-by-william-messier-jr.shtml
1.)Four Types of Audit Report by Independent Auditors
2.)The Steps to be Done by the Auditors Before They Receive New Engagement With Clients
3.)The Contents Emphasis in the Audit Engagement
Audit Reports and Relevant Standards on Auditing (2019)Rohan Tauro
This presentation speaks about SAs 700 (Revised), 701, 705 (Revised) and 706 (Revised) in the context of an Independent Auditor's Report for companies incorporated in India
Rodel S. Navarro; Business and Management Consultant and Director; RODEL SY NAVARRO BUSINESS CONSULTANCY SERVICES (RSNBCS); Tel / Mobile: +63-0917-7333563; Email: rsnbcs@gmail.com http://www.slideshare.net/RSNBCS; (About Business Laws compilation): http://www.slideshare.net/BUSINESSLAWSPH Email: businesslawsph@gmail.com; https://www.slideshare.net/FREEPDFBOOKSPH; freepdfbooksph@gmail.com; www.slideshare.net/IFRS_IAS_COMPILED; ifrs.ias.compiled@gmail.com; https://www.slideshare.net/PH_STANDARDSONAUDITING_COMPILED; psauditing.compiled@gmail.com
Setting in Fiction Think of your favorite story, boo.docxklinda1
Setting in Fiction
Think of your favorite story, book, movie or play. Consider the elements of its setting (time, place, social environment, and weather). In four-to-five sentences, discuss the impact the setting plays on the story. You can discuss how it affects the characters or how it contributes to the meaning of the story. Be sure to include the name of the story, book, movie or play, and to rely on what you've learned about setting during this lesson.
Your original post should be written using academic language (though some use of first person may be appropriate), and be written clearly in complete sentences. Be sure to proofread carefully.
Some examples:
One of my favorite movies is Devil. Devil takes place in an elevator with 5 people trapped between floors. Unusual things started happening on the elevator every time the lights went out. When the light came back on someone was dead. The police were contacted and detective Bowden took the case. Bowden and a security guard watched and communicated through video camera and speaker. The security guard convented them that this was the work of the devil and to save themselves they needed to see themselves as they are. When down to the last passenger on the elevator the devil reviled itself. The last passenger began to confess to a hit in run that killed a mother and her son which happened to be detective Bowden family.
When thinking of how the setting impacts the movie, I think of my favorite movie- Avengers: Endgame. The setting takes place in different times. Past, present, and future. When all hope is lost in trying to bring everyone back, Scott suggest Time Travel. The avengers have an advantage of gathering all the infinity stones from different times. Particularly, they have an advantage of getting 3 out of the 6 stones which are in New York just different time periods. They succeed with bringing them all back to the present time and bring everyone back. Only for their triumphant day to get ruined by Thanos who attacks with his army.
I can think of many movies that have settings I like a lot but my favorite setting which also was had the story line continuing in it also would be the scene in the movie Radio when the coach ha to tell him he can’t get on the bus to go to the football game with them as he starts to comprehend and get sad as the coach is walking to the bus leaving him there it starts to rain making the already gloomy weather and sad scene more sad because now he is stuck in the rain. They cut to the football field where it is still raining on top of now being dark and radio has the football game on his radio and he takes the field and every play he fails while playing alone in the rain they fail in the game that is actually going on till they lose on his missed field goal.
.
Setting Goals and ObjectivesGilbert Burnham, MDJohns Hop.docxklinda1
Setting Goals and Objectives
Gilbert Burnham, MD
Johns Hopkins University
The material in this video is subject to the copyright of the owners of the material and is being provided for educational purposes under
rules of fair use for registered students in this course only. No additional copies of the copyrighted work may be made or distributed.
Part 1: Thinking about Goals, Objectives,
and Indicators
3
Project
Development
Process—1
4
Project
Development
Process—2
5
Project
Development
Process—3
6
The Logical Sequence—1
► The Problem Statement leads to program goals or aims
► These say what you are going to do to address the problems and needs identified
► Goals (general) Objectives (specific)
► Objectives lead to your strategy and methods
► Objectives are the basis of your monitoring system
► Objectives are measured by indicators
► Objectives are what you will be evaluated against during regular and final evaluations
So these have to be right!
7
The Logical Sequence—2
8
Start with the Goal or Aim or Purpose
► An overall end point—where do we want to be at project end?
► Explain why you are doing the project
► Emphasizes consistency with national plans or with other initiatives and your
organizational mandate
► It says what you hope to achieve by addressing your problem statement
► Can help build recognition of activities
► Goals represent general overall project direction
► Not specific, and not quantifiable, but not vague
► There should be only one overall goal—too many confuses the reader
● May be several subgoals—each of which will have one or more objectives, but don’t
make it confusing
► Sets the stage for the objectives, which are specific and quantifiable
9
Objectives—1
An objective…
► Is a statement of a specific and quantifiable accomplishment to be attained in a given time
frame
► This says how you intend to achieve your goal, and how you will make a difference in the
lives of the population you serve
► Includes words like—
► “increase”
► “strengthen”
► “decrease”
► “extend”
► “empower”
10
Objectives—2
11
Objectives—3
12
“SMART”
Objectives
The famous SMART objectives, now taught in primary schools the
world over (with some variations)
► Specific
The objective describes the direct result of the activity, and say
how you will achieve them
► Measurable
The objective can be quantified—how much, how many, how
often
They are the change created
► Achievable (also Attainable, Agreed, Assignable)
The objective can be attained by the organization—capacity,
constraints, resources
► Relevant (also Realistic)
This is something which will have practical benefit
► Time-bound (also Time-limited)
Results will be achieved within in a given time
13
Indicators, Milestones, and Targets
► Indicators—can be qualitative or quantitative
► Variables that help measure changes in health situations and assess the extent to
which the objective and targets of a program .
Set up and diagram an Incident Command System for the following .docxklinda1
Set up and diagram an Incident Command System for the following scenario
. Define all the roles and responsibilities for each functional area that would be included in this scenario.
SCENARIO:
At 10:05a.m. today, a hurricane/earthquake/tornado/flood hit the community of Edenton. The downtown area was the hardest hit. People have reported damage to homes, and businesses have been affected as well. No fatalities have been reported. Three people with injuries have been taken to the Edenton Community Hospital, which is also reporting some damage. As many as 10 people are missing. The downtown fire station is destroyed/inoperable. Two other fire stations are operational. Other possible effects: A large fire has broken out in downtown Water mains are cut. 10 percent of the population has sustained injuries. Utility lines are down. Animals in the zoo have escaped from their cages. Looters are rampaging downtown. Sewers have backed up, endangering public health. Many houses are destroyed/inhabitable and shelters will be needed. A hazardous spill has occurred. A major road has been affected.
Instructions for question 5
. 350-400 words, APA style format and a minimum of 3 references.
.
Set up a Ricardo-type comparative advantage numerical example with.docxklinda1
Set up a Ricardo-type comparative advantage numerical example with two countries and two goods. Distinguish "absolute advantage” from "comparative advantage” in the context of your example. Then select an international terms-or-trade ratio and explain in some detail how trade between the two countries benefits each of them in comparison with autarky. When would either of your countries NOT benefit from engaging in trade? Explain.
Important: Please ensure that you insert your citation for the article as your reference in your discussion post. Depending on which electronic database you use, you should see a "Cite” selection for your article. In addition, there should be a variety of articles summarized and as such, students should have different articles summarized. Your summary MUST include ALL of the following (include every item in the bullet list below, or you will not receive full credit):
Clearly state what the article is about and its purpose
How the article and/or author(s) support your argument(s)
Most important aspects of the article
Any findings and conclusions
Include the article "Abstract” in your posting (your summary should be original)
Include the industry example demonstrating the application of your researched article
"IMPORTANT” - Include the citation for the article
NO less than 3 pages.
With the increase in technological advancements, cyber bullying has been on the rise. The first topic of interest regards the preventive measures of cyber bullying in college. The reason behind this choice of topic for my argumentative essay is that I have fall a victim to the cyber bullying in my first years of college in several occasions . As a victim of cyber bullying, I know just how much the effects of cyber bullying can do to a person. The cases of cyber bullying have increased due to "the prevalence of social media platforms as well as digital forums" (Van Hee et al, 2015).This specifically means that both acquaintances and strangers have access to comments, content, photos and posts that are shared by people. This becomes even more worse if the information shared about an individual is personal or private which is bound to cause embarrassment or humiliation to the victim. The challenges am likely to face during my research is that many people do not admit that cyber bullying exits and that in deed there is a need to curb down the vice.
The second topic that interests me is on the effectiveness of death penalty as a means of punishment for major criminal offences like murder, homicide and forcible. This topic interests me because there has been an increase in violent crime cases in the world. My main interest is to find out if the victims of such crimes get justice through other forms of punishment or entirely require death penalties for the perpetrators. Also, this topic provides information on regarding the effects of death penalty on the crime rates. It provides a ground whether this form.
set FOREIGN_KEY_CHECKS=false;-- --------------------------.docxklinda1
set FOREIGN_KEY_CHECKS=false;
-- -----------------------------------------------------
-- uncomment and run these 3 SCHEMA commands if you are using your own server
-- -----------------------------------------------------
DROP SCHEMA IF EXISTS wellness_app ;
CREATE SCHEMA IF NOT EXISTS wellness_app DEFAULT CHARACTER SET utf8 ;
USE wellness_app ;
-- ----------------------------------------------------
-- End uncomment
-- ----------------------------------------------------
-- -----------------------------------------------------
-- Table user
-- -----------------------------------------------------
DROP TABLE IF EXISTS user ;
CREATE TABLE IF NOT EXISTS user (
id INT NOT NULL AUTO_INCREMENT,
first_name VARCHAR(128) NOT NULL,
last_name VARCHAR(128) NOT NULL,
DOB DATE NULL,
PRIMARY KEY (id))
ENGINE = InnoDB
ROW_FORMAT = COMPRESSED;
-- -----------------------------------------------------
-- Table interest
-- -----------------------------------------------------
DROP TABLE IF EXISTS interest ;
CREATE TABLE IF NOT EXISTS interest (
id INT NOT NULL AUTO_INCREMENT,
name VARCHAR(100) NOT NULL,
PRIMARY KEY (id))
ENGINE = InnoDB;
-- -----------------------------------------------------
-- Table step
-- -----------------------------------------------------
DROP TABLE IF EXISTS step ;
CREATE TABLE IF NOT EXISTS step (
id INT NOT NULL AUTO_INCREMENT,
title VARCHAR(50) NOT NULL,
PRIMARY KEY (id))
ENGINE = InnoDB;
-- -----------------------------------------------------
-- Table theme
-- -----------------------------------------------------
DROP TABLE IF EXISTS theme ;
CREATE TABLE IF NOT EXISTS theme (
id INT NOT NULL AUTO_INCREMENT,
name VARCHAR(100) NOT NULL,
PRIMARY KEY (id))
ENGINE = InnoDB;
-- -----------------------------------------------------
-- Table user_follow
-- -----------------------------------------------------
DROP TABLE IF EXISTS user_follow ;
CREATE TABLE IF NOT EXISTS user_follow (
id INT NOT NULL AUTO_INCREMENT,
following_user_id INT NOT NULL,
followed_user_id INT NOT NULL,
weight INT NOT NULL DEFAULT 0,
PRIMARY KEY (id),
INDEX fk_user_user_connection_user1_idx (following_user_id ASC),
INDEX fk_user_user_connection_user2_idx (followed_user_id ASC),
CONSTRAINT fk_user_user_connection_user1
FOREIGN KEY (following_user_id)
REFERENCES user (id)
ON DELETE NO ACTION
ON UPDATE NO ACTION,
CONSTRAINT fk_user_user_connection_user2
FOREIGN KEY (followed_user_id)
REFERENCES user (id)
ON DELETE NO ACTION
ON UPDATE NO ACTION)
ENGINE = InnoDB;
-- -----------------------------------------------------
-- Table user_interest
-- -----------------------------------------------------
DROP TABLE IF EXISTS user_interest ;
CREATE TABLE IF NOT EXISTS user_interest (
user_id INT NOT NULL,
interest_id INT NOT NULL,
INDEX fk_user_interest_user1_idx (user_id ASC),
INDEX fk_user_interest_interest1_idx (interest_id ASC),
PRIMARY KEY (use.
Session 3 Research Paper - Artist and InspirationThe author .docxklinda1
Session 3 Research Paper - Artist and Inspiration
The author of our course's text, Jerram Barrs, explores the idea that quality art (on some level) truthfully explores what it means to live life as a human. In
Echoes of Eden
, he states, "This principle of representing things as they are is a matter of obedience and honesty. Simple integrity constrains us to communicate faithfully and truthfully not only about the Lord himself and other people whose stories appear in the Bible, but also about our current human condition" (Barrs, 2013).
In our discussion assignment this week, you chose a specific artistic medium for your Session 5 Final Project. Now that you have identified the particular form of art that you'd like to submit, we will engage in an important step of the creative process -- researching the form and technique of those who have come before us. For this paper, identify an artist who has created art in the same category that you have selected for your final project. For example, if you have chosen to compose a poem for your project, you'll need to identify a prominent poet to research.
In 2-3 pages (formatting per APA standards), address these elements:
What do you personally find inspiring about this artist's work?
How do you see universal truths of humanity (pain, joy, love, redemption, etc.) within the artist's work? If you do not see these, explain what you think the artist is attempting to convey.
What makes this artist's work different than other artists who create the same type of art?
Identify a minimum of two elements within his or her artistic technique and explain how you could potentially utilize them your Session 5 Final Project.
Click on the
Session 3 Research Paper - Artist and Inspiration
link to submit your assignment by the posted due date. Review the rubric available in
Due Dates and Grades
for specific grading criteria.
Reference
Barrs, J. (2013).
Echoes of Eden
. Wheaton, IL: Crossway.
.
Session 2 Creativity Reflection PaperIn Echoes of Eden (.docxklinda1
Session 2 Creativity Reflection Paper
In
Echoes of Eden
(2013), Barrs claims that the Christian artist “holds up the mirror to what God has made”. In this sense, we have the opportunity to express our creativity in ways that highlight things that God has created, sustained, redeemed and rebuilt. In 2-3 pages (formatting per APA standards), reflect on your own specific creative talents by addressing these questions:
What are your two most significant creative talents, and how do you currently use them?
What is one creative talent that you would like to develop (or one that that admire in others)?
How do you, in your daily life, work to show the world what is true, beautiful, inspiring, and/or worthy of celebration within God's Kingdom?
Click on the
Session 2 Creativity Reflection Paper
link to submit your assignment by the posted due date. Review the rubric available in
Due Dates and Grades
for specific grading criteria.
Reference
Barrs, J. (2013).
Echoes of Eden
. Wheaton, IL: Crossway.
.
Session 2 Business Strategies based on Value ChainAg.docxklinda1
Session 2
Business Strategies based on Value Chain
Agenda
Opening case & Porter’s Value Chain hypothesis
Porter’s generic strategies framework
Cost leadership
Differentiation
Two views on Value Chain hypothesis
The Consistency View
The Blue Ocean View
Case
Video case: Nintendo Wii Blue Ocean strategy
The Blue Ocean that Disappeared – The Case of Nintendo Wii
Opening case
To offset its market share losses since 2008, Nestle has sought to aggressively promote linkages in the premium, luxury market – that has been immune to the recession and has been growing rapidly
Nestle as a global corporation has five major business groups; in each, Nestle links its resource transforming functions in very different ways, reflecting the personality and the positioning of its specific brands.
Culinary foods
Maggi
Le Creazioni di Casa Buitoni
Beverages
Nescafe
Nespresso
Confecti-onary
Kitkat
Maisen Cailer
Milk products
Nutrition
Cerelac
Nestle Haagen Dazs
Babynes
Porter’s Value Chain hypothesis
According to Porter’s value chain hypothesis, the primary links among the resource transforming functions should be sequenced as a chain, i.e. design, produce, market, deliver and support (Porter, 1985)
Value chain analysis helps to evaluate effectiveness of a firm in different functions
Strategies for manipulating value linkages for improving strategic advantage of a business are referred to as the “Business-level strategies”
Design
Production
Marketing
Support
Delivery
The Value Chain hypothesis
In Porter’s framework, the functions in a firm’s value chain are grouped into two broad categories of activities: primary and secondary
Primary activities are directly involved in transforming inputs into outputs and in delivery and after-sales support
inbound logistics
Support activities are involved in supporting primary activities
procurement
service—installation, usage guidance, maintenance, parts, and returns
operations
outbound logistics
marketing and sales
technology development
human resource management
firm infrastructure—general management, planning, finance, accounting, legal, government affairs and quality management
Porter’s generic strategies framework
Generic Sources of Strategic Advantage in Value Chains
One of the major purposes of Porter’s framework is to explicate two generic sources of strategic advantage for the businesses of a firm.
Value
Cost
If customers perceive a product or service as superior, they are willing to pay a premium relative to the price they will pay for competing offerings
If a firm gains a cost advantage for performing activities in its value chain at a cost lower than its major competitors, then it has flexibility to undercut competitors and offer greater value for money
Two views on Value Chain hypothesis
There are two views on this hypothesis:
Contingency view
The firms that make consistent, persistent and dedicated investments i.
Service-Oriented Architecture Please respond to the followingSe.docxklinda1
"Service-Oriented Architecture" Please respond to the following:
Service Oriented Architecture (SOA) is an architectural style for building software applications that use services available in a network such as the Web. SOA is based on standard protocols such as HyperText Transfer Protocol (HTTP), Simple Object Access Protocol (SOAP), etc. SOA services are consumed by client applications over the Internet. SOA exposes business services to a wide range of service consumers. Assess SOA in terms of business integration, security,interoperability, and IT infrastructure.
A Web service is a set of technologies used for exchanging data between applications. Web services allow businesses to connect their processes to their business partners. This form of business integration results in Business Process Management (BPM) mashups. Assess the benefits of BPM mashups in terms of ease of integration, composition of services, and information sharing.
"Software Provisioning" Please respond to the following:
When a company has a need for software, one option is to buy it from a software vendor or build it internally if the IT department can develop the software.This results in a build-or-buy debate. Take a stance on the build versus buy debate.Justify your decision in regard to cost, flexibility, reliability, and security.
Software development methods include Joint Application Development (JAD), Rapid Application Development (RAD), Extreme Programming (XP), Software Prototyping,and Open-Source Development. Choose the best software development method from those listed here and explain why you believe it is best.
.
Server FarmIP PhoneEnd-usersCorporate Computers.docxklinda1
Server Farm
IP Phone
End-users
Corporate Computers
Switch-1
Dallas Office
10.2.1.0 /24
10.2.2.0 /2410.2.4.0 /24
10.2.5.0 /24
10.2.6.0 /24
SNHUEnergy, Inc.
Logical Network Design
Router
Memphis Office
10.2.1.1 /2410.2.6.1 /24
10.10.1.1 /24
10.2.2.1 /2410.2.5.1 /24
Video
Conferencing
10.2.4.1 /24
10.10.1.2 /24
it640_memphis_office_logical_design_current.vsdxPage-1
Dallas Office
DALLAS_SW_1
PAYROLL
Memphis Office
MEMPHIS_SW-01
MEMPHIS_WKS_002
DALLAS_WKS_003
ACCOUNTING E-MAIL
DALLAS_SW-01
HR
DALL_RTR_03
SNHUEnergy, Inc.
Physical Network Design
CURRENT
NETWORK DESIGN
MEMPHIS_RTR_002DALLAS_WKS_002
DALLAS_WKS_001
MEMPHIS_WKS_001
Operations
Dallas Office:
Total Employees – 90
Applications –
Email
Payroll
Accounting
HR
Services -
VoIP Phone System
Video Conferencing
Hardware –
Routers - 1
Switches - 2
Firewalls - 1
Connectivity –
Internet
Memphis Office:
Total Employees – 30
Applications –
Billing
Operations
Services -
VoIP Phone System
Video Conferencing
Hardware –
Routers – 1
Switches – 1
Firewalls – 0
Connectivity –
Internet
Billing
Internet
it640_final_project_physical_diagram_current.vsdxPage-1
Server Farm
WAP’s
IP Phone
End-users
Corporate Computers
Switch-2
INTERNET
FIREWALL
10.0.1.0 /24
10.0.2.0 /24
10.0.3.0 /24
10.0.4.0 /24
10.0.5.0 /24
10.0.6.0 /24
SNHUEnergy, Inc.
Logical Network Design
Router
Switch-1
Dallas Office
10.0.1.1 /2410.0.6.1 /24
10.1.0.1 /24
10.0.3.1 /24 10.0.4.1 /24
10.0.2.1 /2410.0.5.1 /24
10.1.0.11 /2410.1.0.10 /24
Video
Conferencing
67.0.0.0
it640_dallas_office_logical_design_current.vsdxPage-1
IT 640 Milestone One Guidelines and Rubric
Project Analysis Plan
Overview: For your final project, you will assume the role of a network consultant for SNHUEnergy Inc., an organization looking to expand its communication
reach. Refer to the Final Project Scenario document for details. You have been tasked with analyzing the current network architecture of the organization and
determining any key changes that should occur as the organization prepares for future growth. You will evaluate traffic patterns to determine critical aspects of
your business and provide basic insight into what should be done to the network from a capability aspect and from a security viewpoint as the organization
prepares for future growth. Ultimately, you will recommend a design for the future network architecture of the organization.
Prompt: Your first milestone for this project will be the creation of a project analysis plan. Your plan will identify the network applications of the current network
including a description of how the current network is designed by explaining how the different layers of the Open Systems Interconnection (OSI) model relate to
each other within the network.
Refer to the following files when completing this milestone:
Dallas Office Logical Design - Current
Final Project Physical Diagram - Curren.
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THE LABELING OF CONVICTED FELONS
AND ITS CONSEQUENCES FOR
RECIDIVISM*
TED CHIRICOS
KELLE BARRICK
WILLIAM BALES
College of Criminology and Criminal Justice
Florida State University
STEPHANIE BONTRAGER
Justice Research Associates
KEYWORDS: labeling, felony conviction, recidivism
Florida law allows judges to withhold adjudication of guilt for individ-
uals who have been found guilty of a felony and are being sentenced to
probation. Such individuals lose no civil rights and may lawfully assert
they had not been convicted of a felony. Labeling theory would predict
that the receipt of a felony label could increase the likelihood of recidi-
vism. Reconviction data for 95,919 men and women who were either
adjudicated or had adjudication withheld show that those formally
labeled are significantly more likely to recidivate in 2 years than those
who are not. Labeling effects are stronger for women, whites, and those
who reach the age of 30 years without a prior conviction. Second-level
indicators of county characteristics (e.g., crime rates or concentrated
disadvantage) have no significant effect on the adjudication/recidivism
relationship.
Traditional labeling theory explains the potential “escalating” conse-
quences of a criminal or delinquent labeling experience in two ways (Lof-
land, 1969; Sherman et al., 1992). The first consequence involves a
* The authors would like to thank the anonymous reviewers as well as Carter Hay,
Dan Mears, Brian Stults, and especially Xia Wang for their helpful comments on
an earlier version of this article. Direct correspondence to Ted Chiricos (e-mail:
[email protected]).
CRIMINOLOGY VOLUME 45 NUMBER 3 2007 547
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548 CHIRICOS, BARRICK, BALES & BONTRAGER
transformation of identity,1 and the second emphasizes structural impedi-
ments to conventional life that result from a labeling event.2 Although
labeling events have been variably operationalized to include police con-
tact, arrest, conviction, and imprisonment, it is arguable that felony convic-
tion is the most consequential in relation to the development of structural
impediments. The label of “convicted felon” strips an individual of the
right to vote, serve on juries, own firearms, or hold public office. In many
states, convicted felons are prohibited from obtaining student loans,
employment in state-licensed occupations, or employment with state-
licensed companies. In addition, the label of convicted felon may contrib-
ute to various informal exclusions that can make access to noncriminal
activities more difficult and criminal alternatives more attractive.3
The state of Florida has a law that allows individuals who have been
found guilty of a felony, either by a judge, jury, or plea, to literally avoid
the label of convicted felon. Judges have the option of “withholding adju-
dication” of guilt for convic.
Service Area- The geographic area from which organization dr.docxklinda1
Service Area
- The geographic area from which organization draws the majority of its customers/patients. For some service categories the service area may be quite large (organ translate) whereas for other service categories it might be quite small (emergency room).
External Analysis
- A strategic thinking activity directed toward identifying, aggregating, and interoperating the issues that are outside the organization to determine the implications of those issues on the organization as well as to provide information for internal analysis and the development of the directional strategies.
Monitoring (External Change)
- The tracking of various issues identified in the scanning process to add data concerning the item under consideration to confirm or disconfirm the issue or its impact.
Service Category
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APA format
reffo
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Please read the attachment. Please refrain from making political statements or attributions (about half a page). Keep your discussion civil and professional.
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Quality posts and responses contribute to a rich learning community by citing readings, sharing examples, and building on the ideas of others in a collegial manner.
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Share your thoughtsYou are the most important generation. EVER..docxklinda1
Share your thoughts
“You are the most important generation. EVER.” The reason why I say this to YOU is that there are so many challenges that your generation needs to address. Among the most important ones is climate change. So, please discuss in an open and respectful way where you stand on climate change. Do you think it is real? If so, what do we need to do to adapt to and mitigate its consequences?
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What does leadership mean to you?
How important do you think effective leadership is, and why?
Share your personal observations of any other leaders you are familiar with, or have heard, seen or read about. These can be from personal experiences, news, websites, TV or movies. They might be business leaders, community leaders, coaches, mentors, or anyone you think has acted in a leadership role. Describe the leader(s) and the situation(s) you have observed.
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What do you think were some negative leadership traits or failures you observed? Explain why you think this.
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In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
Ethnobotany and Ethnopharmacology:
Ethnobotany in herbal drug evaluation,
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New development in herbals,
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We all have good and bad thoughts from time to time and situation to situation. We are bombarded daily with spiraling thoughts(both negative and positive) creating all-consuming feel , making us difficult to manage with associated suffering. Good thoughts are like our Mob Signal (Positive thought) amidst noise(negative thought) in the atmosphere. Negative thoughts like noise outweigh positive thoughts. These thoughts often create unwanted confusion, trouble, stress and frustration in our mind as well as chaos in our physical world. Negative thoughts are also known as “distorted thinking”.
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1. Session 1 Module 2
INTRODUCTION TO AUDITING
1
LEARNING OBJECTIVES
After this module you should be able to:
Define auditing
Differentiate between different levels of assurance
Appreciate different audit opinions (covered in depth in
session11)
Differentiate between the different role of the preparer of
financial statements and the auditor.
Explain the reasons for the demand for audit and assurance
services
Appreciate the Corporations Act requirements for company
audits
Explain the audit expectation gap.
2. These are the objectives that students are expected to
understand and be able to explain and apply.
Students will only be assessed within the learning objectives
provided for each module of the course.
2
AUDITING AND ASSURANCE DEFINED
An audit is an assurance engagement defined as ‘an engagement
in which an assurance practitioner expresses a conclusion
designed to enhance the degree of confidence of the intended
users other than the responsible party about the outcome of the
evaluation or measurement of a subject matter against criteria.’
This is a definition of an audit highlighting the main parties
involved and their roles
3
1-4
Diagram of assurance engagement
4
*Comment on : main parties and their roles
Jaq (J) - add figure 1-1
1-5
Five elements ofassurance
engagement
Three-party relationships:
assurance practitioner (auditor)
responsible party (preparer)
intended user
3. Subject matter
Suitable criteria
Sufficient appropriate evidence
Written assurance report
Audit engagement has 5 elements
These are explained on following slides
5
AUDITING AND ASSURANCE DEFINED
‘intended users’ - the people for whom the auditor prepares
their report.
Example: shareholders, creditors, employees
‘responsible party’ - the person or organisation responsible for
preparing the financial statements. Example: company
management
‘subject matter’ – that which the auditor is expressing a
conclusion on. i.e. financial reports
‘criteria’ – the rules or principles by which the subject matter is
being evaluated. i.e. Accounting standards and interpretations
and Corporations laws
Comment on explanations of terms
6
AUDITING AND ASSURANCE DEFINED cont’d.
Sufficient appropriate evidence
The quantity and quality of evidence the auditor requires in
order to express a conclusion on the subject matter
*Written assurance report
4. Written report from the auditor expressing the auditor’s
conclusion on the subject matter
Comment on explanations of terms
7
DIFFERENT LEVELS OF ASSURANCE
AUDITORS MAY PROVIDE VARYING LEVELS OF
ASSURANCE WHEN CONDUCTING ASSURANCE
ENGAGEMENTS.
Reasonable assurance
Limited assurance
No assurance
There are 3 levels of assurance which are described on next
slide
8
DIFFERENT LEVELS OF ASSURANCELEVEL OF
ASSURANCE
EXAMPLE
THE ASSURANCE EXPRESSIONREASONABLE
Highest level of assurance but not absolute assurance on the
reliability of the subject matterFinancial Statement AuditThe
auditor has conducted sufficient tests and obtained appropriate
and sufficient evidence to conclude positively that the
information provided is assured as (or is not)
reliablePositiveLIMITED
Moderate assurance on the reliability of the subject
matterReview of a company’s half-year financial reportAuditor
has done adequate work to report whether or not anything came
5. to their attention that would lead them to believe that the
information that is assured is not true and fair. NegativeNO
ASSURANCE
Agreed-upon procedures engagementThe auditor does not report
an opinion – merely report on the findings and the facts of their
findings. The client determines the nature, timing and extent of
evidence gathered and then draws their own conclusions about
these findingsNo Assurance given
This explains the 3 levels of assurance
This unit is concerned with financial report Audits.
Students are required to differenciate the 3 levels only
9
FINANCIAL REPORT AUDITS
THE MOST COMMON ASSURANCE SERVICES ARE
FINANCIAL REPORT AUDITS
an engagement designed to express an opinion about whether
the report is prepared in all material respects in accordance with
a financial reporting framework
Financial report audit definition
10
LIMITATIONS OF AN AUDIT
There is no guarantee that the financial report is free from error
or fraud.
The nature of audit procedures and processes are required to be
performed within a reasonable period and at a reasonable cost.
Judgement is required in the process of preparation of the
financial statements.
6. Financial report audit has limitations
11
DIFFERENT AUDIT OPINIONS
Audit opinions are contained in audit reports provided by the
auditor.
An unmodified audit report contains an unqualified or ‘clean’
opinion. Refer Figure 1.1 p. 12 of text.
All other reports are modified opinions.
I will briefly comment on the different audit opinions (or
conclusions about the subject matter ) in this and the next slide.
The audit opinions will be covered in more depth towards the
end of the course. However, it is useful at this stage of the
course to appreciate
the possible eventual outcomes of audits
12
DIFFERENT MODIFIED AUDIT OPINIONSAuditor’s
Judgement about the Pervasiveness of the Effects or Possible
Effects on the Financial ReportNature of Matter Giving Rise to
the
Modification
Material but Not
PervasiveMaterial and
Pervasive
Financial report is materially misstated
Qualified opinionAdverse opinion
Inability to obtain sufficient appropriate audit
evidenceQualified opinionDisclaimer of Opinion
7. This describes the various types of modified opinions
13
PREPARERS AND AUDITORS
It is the responsibility of those charged with governance to
prepare the financial statements. The information should
include the following attributes:
Relevant: has an impact on the decisions made by users
regarding the performance of the entity.
Reliable: Information is free from material misstatements
(errors or fraud.)
Comparable: information needs to be comparable through time.
Comparable against the same entity over time and against other
entities.
Understandable: Users need to be able to interpret the
information presented in order to make decisions.
True and fair: requires the consistent and faithful application of
an applicable framework when preparing report.
Preparers of financial statements and notes of disclosure-are to
ensure they are prepared in accordance with the qualitative
attributes of accounting information
The auditor assures that the subject matter of the audit-the
financial statements and notes of disclosure- are prepared in
accordance with the qualitative attributes of accounting
information
14
PREPARERS AND AUDITORS
AUDITOR ALSO HAS RESPONSIBILITIES RELATING TO
THE AUDIT.
Professional scepticism: maintaining independence from the
8. entity and having a questioning mind to thoroughly investigate
all evidence presented.
Professional judgement: use of judgement based on level of
expertise, knowledge and training obtained by the auditor.
Due care: being diligent, applying standards and documenting
each stage of the audit process.
This describes professional responsibilities of auditor when
conducting an audit
15
DEMAND FOR AUDIT AND ASSURANCE SERVICES
The users of the financial statements are not limited to the
shareholders or owners of the business.
Other users can include:
Investors: can include current or potential investors. Decisions
include to buy, hold or sell stake in the organisation.
Suppliers: may want to assess whether the entity can pay them
back for goods supplied.
Customers: may look into going concern if it is to rely on the
entity for goods.
There is demand for audits from key stakeholders
16
DEMAND FOR AUDIT AND ASSURANCE SERVICES cont’d
Lenders: to assess whether loan repayments can be made as and
when they fall due.
Employees: to assess whether they can pay entitlements, and
stability may be assessed for job security.
Governments: whether the entity is complying with regulations
and paying appropriate taxes.
General Public: whether they should associate with the entity
(future employee, customer or supplier,) what it does and plans
9. to do in future.
More stakeholders
17
SOURCES OF DEMAND FOR AUDIT & ASSURANCE
SERVICES
REASONS WHY USERS DEMAND FINANCIAL REPORTS
INCLUDE:
Remoteness: users do not have access to information
themselves.
Complexity: users do not have knowledge to be able to make
disclosure choices.
Competing incentives: users may find it difficult to identify
when the incentives of management have been over-represented.
Reliability: as decisions are being made based on information
presented, it is important that it be reliable.
Comment on: reasons why key stakeholders require an
independent external audit
18
CORPORATIONS ACT
Corporations Act provides guidance on conducting audit of
financial reports.
This includes requirements for:
1.certain accounts to be audited (s. 301,)
2. the audit report to state whether financial reports provide a
true and fair view & in accordance with accounting standards (s.
307,)
3.Accounting standards must be applied (s. 307A,)
4. retention of audit working papers (s. 307B,)
5. Auditor independence declaration (s. 307C.)
10. For publicly listed companies there is also a legislative
requirement for audit services.
This describes the Australian legislation .
There are similar legislative requirements for jurisdictions in
other countries.
This slide is for information only and students are not expected
to know particulars about legislative requirements for this unit.
19
AUDIT EXPECTATION GAP
Users of the audit report may have expectations which exceed
the level of reasonable assurance provided by the auditor .This
difference is referred to as the AUDIT EXPECTATION GAP
Can be caused by unrealistic expectations including:
The auditor providing a complete assurance.
The auditor guaranteeing future viability of entity.
An unqualified opinion denotes complete accuracy.
The auditor will find all frauds.
We know these cannot be met by the auditor.
The difference in expectations is referred to as the expectations
gap
A factor in this gap is unrealistic expectations of users
20
It’s not fair! This isn’t what auditors do.
You’re supposed to guarantee the financial report!
We lost all of our investments because of your report!!
11. You should have detected the fraud !
AUDIT EXPECTATION GAP
Users of the audit report may have expectations which exceed
the level of reasonable assurance provided by the auditor
21
1-22
The gap between audit expectation and audit performance
22
The diagram also includes performance gap of auditors as
components of the expectations gap.
Explain: Audit Performance Deficit; Audit Standards Deficit
Jaq (J) - add figure 1.5
AUDIT EXPECTATION GAP
THE EXPECTATION GAP CAN BE REDUCED BY:
Auditors performing their duties appropriately
Undertaking peer reviews of work performed
Reviewing and updating auditing standards.
Educating the public.
Enhanced reporting explaining audit processes and levels of
opinion auditors provide to the entity.
Greater attention to the risk of material fraud occurring.
Auditors have taken action to reduce the expectations gap
12. Briefly comment on latest inclusion of Key Audit Matters in
audit reports
23
END
24