1.Identify FOUR (4) types of documents and its functions in Payroll and Personnel Audit Cycle 2. Give TWO (2) examples of each of Substantive Analytical Procedures in Payroll & Personnel Audit Cycle when auditing the accounts below: i- Payroll Expense Accounts ii- Payroll-Related Accrual Accounts 3. Describe the duties that are performed within the personnel‚ timekeeping‚ and payroll processing functions. 4.a. Describe what are the key authorisation points in a payroll system. b.Explain
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auditor (acceptance by the client). The auditor must thus understand his relationship to the client to enable him consider if the ethical and professional requirements (independence‚ competence‚ etc.) typical to the specific engagement can be met. Client acceptance and continuance procedures are the foundation of the risk assessment process‚ primarily at the financial statement level. Management ’s integrity is one of the elements of risk at the financial statement level. High risk at the financial statement
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Auditing procedures: Five assertions: 1. Occurrence: Define: transactions and events that have been recorded have occurred and pertain to the entity. Explain: sales and purchases shown in the income statement belong to the company and are real‚ that is they actually took place. 2. Completeness: Define: all transactions and events that should have been recorded have been recorded. Explain: all the individual transactions making up the balances in the income statement are recorded; no sales
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THE NIGHT AUDIT Front office records must be periodically reviewed for accuracy and completeness. This need is met through the NIGHT AUDIT. With computerised accounting it can be carried out at any time during the day. These properties choose to call the audit the Front office audit or System up date. Even though computerised properties can perform these functions at any time‚ they almost invariably follow the night time tradition since the no. of transactions are less during the late night or
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be portioned depends on the actual situation. The specific audit procedures to obtain evidence regarding the opening balances include: Current assets and liabilities. Audit evidence about opening balances for current assets and liabilities may be obtained as part of the current period’s audit procedures. For example‚ the collection (payment) of opening account receivable (account payable) during the current period will provide some audit evidence of their existence‚ rights and obligations‚
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require. 3. Criteria for judging ad effectiveness include “getting it‚” cognitive residue‚ knowledge‚ attitude change‚ feelings and emotions‚ physiological changes‚ and behavior. Identify specific evaluative advertising research methods that could be used to test an ad’s impact on any of these dimensions. Specific evaluative advertising research methods would include a communications test‚ thought listings‚ recall tests‚ recognition tests‚ surveys‚ attitude studies‚ and so on. Communication
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Ed Guillen Mr. Shay American Literature October 25‚ 2013 Tragic Hero The Crucible is a breath taking play written by Arthur Miller about the Salem witch trials‚ but in reality this play represents the McCarthyism trials against communism. This play focuses on exactly how puritan beliefs were applied. Their beliefs characteristics‚ motivations and a significant set of internal or external conflicts are demonstrated throughout the play. In The Crucible‚ the reader comes across many different
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International Human Resource Management Midterm Exam Due Date: November 8th‚ 2012 (Thursday) I. Employee Death Sparks Outrage at Sourcing Factories in China (2009) On July 16‚ 2009‚ a 25-year-old Foxconn employee named Sun Danyong committed suicide by jumping from the twelfth floor of his apartment building. Mr. Sun‚ who worked at an electronics factory in Shenzen‚ had been put in charge of a prototype of a new Apple iPhone that went missing. Mr. Sun’s death has sparked outrage about
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life and fishing more. Duncan introduces a character‚ Eddy‚ who significantly changes Gus’s views on what he needs in his life and she gives Gus a sense of motivation or inspiration. Eddy changes Gus by their first encounter with each other‚ when Eddy instills in Gus a need to fulfill his life and when they meet up again‚ completing his need. Fishing is Gus’s first passion but he loses it after he puts all of himself into it‚ and when Eddy comes into his picture Gus feels a need to have more in
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These tools help identify struggling students‚ but they don’t give specific information about their strengths and weaknesses. 3. Diagnostic assessments identify the specific strengths and weaknesses of students at-risk. This information helps teachers differentiate and modify the general education curriculum for students. Diagnostic assessments can also be used to develop the appropriate IEP
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