|X | | |8. |Materials used for boxing products for shipment overseas (units are not normally boxed) | |X | |9. |Advertising costs | |X | |10. |Workers’ compensation insurance for factory employees
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YORK UNIVERSITY FACULTY OF LIBERAL ARTS AND PROFESSIONAL STUDIES School of Administrative Studies PART B: AP/ADMS 4551 Auditing and Other Assurance Services Midterm Examination‚ February 21‚ 2010 9:30 a.m.-11:30 a.m. Part B will be distributed 70 minutes from the start of the exam. A YorkCard or acceptable photo identification is required as your identification for this examination. If you do not have identification documents‚ you will be required to personally bring these to your instructor
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Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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DEFINITIONS 3 Auditing 3 Financial statements: 4 Educational institutions 4 FINANCIAL AUDITING: 5 Objectives of auditing: 5 Primary objects 6 Subsidiary objects: 6 General Principles Governing an Audit of Financial Statements 6 Qualities of an auditor: 7 Types of audit: 7 Statutory audits: 7 Private audits 7 Internal audits: 7 Required procedures: 8 Auditors report: 9 AUDITING OF EDUCATIONAL INSTITUTIONS 9 INTRODUCTION: 9 Background of auditing educational institutions: 9 Reasons and
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Skoog/Holler/Crouch Principles of Instrumental Analysis‚ 6th ed. Chapter 14 Instructor’s Manual CHAPTER 14 14-1. Letting the subscript x stand for the unknown solution‚ x + s stand for the unknown plus standard‚ and Vt the total volume of solution‚ we can write Ax = ε bcxVx / Vt Ax + s = ε b(cxVx + csVs ) / Vt Dividing the first equation by the second and rearranging gives cx = Ax csVs 0.656 × 25.7 ×10.0 = = 21.1 ppm ( Ax + s − Ax )Vx (0.976 − 0.656) × 25.0 14-2. Using the equation
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Applied Problems from Chapter 8 and 9 Marquita B. Mouton BUS 640 Managerial Economics Charles Fanning December 6‚ 2010 Applied Problems from Chapters 8 and 9 The application of material is the true test of knowledge. With the help of the concepts and theories learned from Chapter 8 and 9‚ this paper will answer the second applied problem from Chapter 8 and the second and fourth applied problems from Chapter 9. Chapter 8 At a management luncheon‚ two managers were overheard arguing
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Chapter 1 Auditing and Internal Control Review Questions 1. What is the purpose of an IT audit? Response: The purpose of an IT audit is to provide an independent assessment of some technology- or systems-related object‚ such as proper IT implementation‚ or controls over computer resources. Because most modern accounting information systems use IT‚ IT plays a significant role in a financial (external audit)‚ where the purpose is to determine the fairness and accuracy of the financial statements
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1. Write a database description for each of the relations shown‚ using SQL DDL. CREATE TABLE Student_T (StudentID INTEGER NOT NULL‚ StudentName VARCHAR2(25)‚CONSTRAINT Student_PK PRIMARY KEY (StudentID));CREATE TABLE Faculty_T (FacultyID INTEGER NOT NULL‚ FacultyName VARCHAR2(25)‚CONSTRAINT Faculty_PK PRIMARY KEY (FacultyID));CREATE TABLE Course_T (CourseID CHAR(8) NOT NULL‚ CourseName VARCHAR2(15)‚CONSTRAINT Course_PK PRIMARY KEY (CourseID));CREATE TABLE Qualified_T (FacultyID INTEGER NOT
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CHAPTER 1 Introduction Practice Questions Problem 1.1 What is the difference between a long forward position and a short forward position? When a trader enters into a long forward contract‚ she is agreeing to buy the underlying asset for a certain price at a certain time in the future. When a trader enters into a short forward contract‚ she is agreeing to sell the underlying asset for a certain price at a certain time in the future. Problem 1.2. Explain carefully the difference
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1 CHAPTER ONE: ACCOUNTING IN BUSINESS Chapter Outline I. Importance of Accounting—we live in the information age‚ where information‚ and its reliability‚ impacts the financial well-being of us all. A. Accounting Activities Accounting is an information and measurement system that identifies‚ records and communicates relevant‚ reliable‚ and comparable information about an organizations business activities. B. Users of Accounting Information 1. External Information Users—those not directly involved
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