Case #4 Jiawei Qi Principle of audit and control (43010) Professor Ben Hoffman February 23‚ 2015 TO: Charles ward‚ CPA Partner FROM: Jiawei Qi DATE: February 23‚ 2016 SUBJECT: Assess control risk and plan tests of controls and substantive tests of transactions Introduction: The purpose of the memo is to communicate to you the outcome of the company’s control risk‚ the test of controls and substantive tests of transactions. General procedure: First‚ we assess the
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Case 4: Aaron Jones‚ CPA‚ is auditing the current year’s financial statements of Low Company‚ a publicly traded company. Aaron notices some major fluctuations in Low’s fourth quarter of the previous year’s financial statement balances. He is aware that security holders of publicly traded company stock that does not separately report fourth quarter results often “impute” such results by subtracting data based on third quarter interim balances from the year-end balances. Thus‚ companies should report
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every 30 minutes. Schedule meetings and time to meet with team members. Antonio should continue to have the to-do-list throughout the whole shift. He can evaluate the list to see what needs to be adjusted in order to help with time management skills. 4-Antonio can organize and streamline his work. First‚ he needs to look at the situation and anticipate any crisis that may occur and be prepared. Gather supplies/equipment needed for each patient‚
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Using the information contained in the case‚ conduct a five-forces analysis of the U.S. Steel industry. What conclusion can you draw from this? 1. The risk of entry by potential competitors: High a. Capital Requirement: Steel industry is a capital intensive business. b. Economies of scale: Research and Development expenses and better bargaining power while sourcing raw materials. It may be noted that those steel companies‚ which are integrated‚ have their own mines for key
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Axia College Material Appendix B Security Assessment Directions: Choose one of the Facts for Consideration sections from Ch. 3 of the text and list the page number for the section you chose. Then‚ complete the following table. List five threats appropriate to the environment from the section you chose. Rate the risk for each threat from 0 (low) to 10 (high). Then‚ list five appropriate countermeasures. Once you complete the table‚ write a brief explanation of the countermeasures for
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evidence‚ so scientific thoughts require not believing something unless it is supported with proof. Science‚ however also requires activity‚ so scientific thinking includes determining means of testing specific ideas to prove them true or false. In many cases‚ people who think in a scientific manner are able to devise experiments to test hypotheses to determine which‚ if any‚ are true. Source:www.Anwers.com Example of Scientific Thinking: Someone who wants to collect
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B) Interval C) Ordinal D) Ratio 2) The number of seats in a movie theater A) Qualitative B) Quantitative 3) The number on shirts of a girl’s soccer team A) Qualitative B) Quantitative 4) There is a relationship between smoking cigarettes and getting emphysema. Does this statement describe: a) Inferential Statistics b) Descriptive statistics 5) Temperatures of 22 selected refrigerators A) Interval B) Ordinal C) Nominal
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MANAGEMENT CHAP. 4 4.4 PAGE REPLACEMENT ALGORITHMS When a page fault occurs‚ the operating system has to choose a page to remove from memory to make room for the page that has to be brought in. If the page to be removed has been modified while in memory‚ it must be rewritten to the disk to bring the disk copy up to date. If‚ however‚ the page has not been changed (e.g.‚ it contains program text)‚ the disk copy is already up to date‚ so no rewrite is needed. The page to be read in just overwrites
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corresponds to your answers. 5 – Strongly Agree 4 - Agree 3 - Undecided 2 - Disagree 1 – Strongly Disagree 1. The current system secures all the data storing and updating of product? 5⁇ 4⁇ 3⁇ 2⁇ 1⁇ 2. The speed and accuracy of the current system is efficient? 5⁇ 4⁇ 3⁇ 2⁇ 1⁇ 3. The current system consume a lot of time regarding in computing the products that will be given to the client 5⁇ 4⁇ 3⁇ 2⁇ 1⁇ 4. The current system organizes the record? 5⁇ 4⁇ 3⁇ 2⁇ 1⁇ 5. The current system meets all
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547 – Marie Jevon 1. Understand how the different and evolving theories about autism reflect the complexity of autistic spectrum conditions Since it first identified as a distinct disorder by Leo Kanner (1943)‚ autism studies continued in order to explain its causes. Many theories and clinical studies evolved. However‚ none of them seems to be conclusive. Although it was interchangeably considered as part of schizophrenia‚ recently it is defined as a distinct disorder that has its own characteristics
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