Audit Evidence This chapter deals with the types of evidence decisions auditors make‚ the evidence available to auditors‚ and the use of that evidence in performing audits. NATURE OF EVIDENCE • Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. • Evidence includes information that is highly persuasive‚ such as the auditor ’s count of marketable securities‚ and less persuasive information
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1. Hearsay evidence rule in Malaysia The general hearsay rule is that a statement made by a person not called as a witness is inadmissible to prove the truth of the facts stated and extends to oral evidence as to statements in documents.1 Where oral evidence is relied on‚ it must be direct in all cases.2 Section 603 has thus codified the rule against hearsay evidence. “Hearsay” does not mean that no witness can be allowed to depose anything which he has heard said by anyone else.4 It is secondary
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According to the Evidence Act Cap 6‚ evidence denotes the means by which any alleged matter or facts the truth of which is submitted to investigations‚ approved or disapproved‚ admissions‚ presumption of law and observations by courts in the judicial capacity as per section 2[1]d of the act. Rules of evidence refer to the procedure of admitting relevant facts by courts of law and in general they are referred to as Relevancy and Admissibility of Evidence According to section 4‚ it may be given from
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1. Identify several sources of rights. Rights are legal‚ social‚ or ethical principles of freedom or entitlement; that is‚ rights are the fundamental normative rules about what is allowed of people or owed to people. There are many types of rights in our society. In addition to the Constitution‚ court decisions and statutes are important sources of rights‚ and so are state constitutions. The Federal Rules of Criminal Procedure sometimes shed light on and clarify important rulings handed down by
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There are several Theorists that gave us different types of experiments and factors about the development of the individuals children’s behaviour‚ reactions and ways of learning. Theories of development including: • Cognitive (e.g. Piaget) • Psychoanalytic (e.g. Freud) • Humanist (e.g. Maslow) • Social Learning (e.g. Bandura) • Operant conditioning (e.g. Skinner) • Behaviourist (e.g. Watson) The theorist whose theory is physical development is Arnold Gesell. His theory is that most physical
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Review Questions When should a judge recuse himself or herself from a case? A judge should recuse himself or herself from a case when he or she may be biased towards a certain party. For example if a party might be a company in whom the judge has invested heavily‚ if its a friend or family member or the judge may feel that‚ for personal reasons where she or he may not be able to act impartially in case. What kinds of court cases are heard by federal courts
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ii. Supremacy Clause. b. If say that case is admiralty/maritime case‚ governed by admiralty law‚ is to say that substantive admiralty law applies. i. Differences: statute of limitations‚ comparative laws for recovery‚ etc. a. Main: trial by judge. From very beginning‚ admiralty cases are w/o juries. May be why someone brings suit in admiralty to avoid the jury. ii. Admiralty cases can’t be removed from state to federal courts. a. but most admiralty cases can be brought in state courts
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Outline and explain The Ricardian Equivalence Theorem and assess the evidence bearing on it. The Ricardian Equivalence Theorem‚ developed by David Ricardo and advanced by Robert Barrow in the 19th century‚ suggests that taking into account the government budget constraint a budget deficit will have no effect on national saving- the sum of private and public saving‚ in an economy. In this essay I am going to explain the reasoning behind this‚ assess its likelihood and finally review evidence either supporting
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Criminal evidence is any exhibit or testimony regarding a crime. It can take many forms‚ and is typically used to establish that a crime has been committed and identify blame or fault in a criminal case. What constitutes acceptable criminal evidence varies somewhat between legal systems‚ although ideally‚ evidence provides reasonably reliable information that gives a more complete picture of a crime The outcome of many criminal law cases will depend upon the strength and admissibility of evidence -- including
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Explain how the CPI is calculated (6) CPI is a measure that examines the weighted average of prices of a basket of consumer goods and services‚ such as transportation‚ food and medical care. The CPI is calculated by taking price changes for each item in the predetermined basket of goods and averaging them. The basket of goods is a price survey that is taken from 10‚000 households across the UK. The households are asked to record what they buy for two weeks and from this the 699 most occurring goods
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