Auditors` Reports
... We have audited the accompanying balance sheets of DUNDER-MIFFLIN, INC. as of December 31, 2012 and 2011, and the related statements of income, shareholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2012. These financial statements are the responsibili ...
... We have audited the accompanying balance sheets of DUNDER-MIFFLIN, INC. as of December 31, 2012 and 2011, and the related statements of income, shareholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2012. These financial statements are the responsibili ...
NHC Financial Statements
... management and general, and fundraising). Expenses that can be identified with a specific program or support service are charged directly to that program or support service. Costs common to multiple functions have been allocated among the various functions benefited using an objective basis (such as ...
... management and general, and fundraising). Expenses that can be identified with a specific program or support service are charged directly to that program or support service. Costs common to multiple functions have been allocated among the various functions benefited using an objective basis (such as ...
Quadrant 4 System Corp (Form: 8-K, Received: 04/14
... (a) On April 2, 2015, Quadrant 4 System Corporation (the “Company”) received notice from Sassetti, LLC, (“Sassetti”), the Company’s independent certifying accountants, that, effective April 2, 2015, Sassetti had resigned as independent accountant. Effective with this notice, Sassetti is being replac ...
... (a) On April 2, 2015, Quadrant 4 System Corporation (the “Company”) received notice from Sassetti, LLC, (“Sassetti”), the Company’s independent certifying accountants, that, effective April 2, 2015, Sassetti had resigned as independent accountant. Effective with this notice, Sassetti is being replac ...
BERRIEN COUNTY BUILDING AUTHORITY
... We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan an ...
... We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan an ...
Statement of Owners` Equity
... better understand how their work contributes to the company’s success. Outsiders use financial data to evaluate ...
... better understand how their work contributes to the company’s success. Outsiders use financial data to evaluate ...
international telecommunication union
... Results-based budgeting (RBB) is the programme budget process in which (a) the programme is formulated in order to meet a set of predefined objectives and expected results; (b) the expected results justify resource requirements, which are derived from and linked to outputs produced to achieve the ex ...
... Results-based budgeting (RBB) is the programme budget process in which (a) the programme is formulated in order to meet a set of predefined objectives and expected results; (b) the expected results justify resource requirements, which are derived from and linked to outputs produced to achieve the ex ...
Overview of Business Processes
... This example illustrates how critical it is for companies to manage risks. Risks lie in nearly every aspect of every business, and the task of identifying and mitigating them is a daily challenge. Certainly, any oil company would include an explosion, oil spill or oil leak to be among its most serio ...
... This example illustrates how critical it is for companies to manage risks. Risks lie in nearly every aspect of every business, and the task of identifying and mitigating them is a daily challenge. Certainly, any oil company would include an explosion, oil spill or oil leak to be among its most serio ...
The Auditor - Whose Agent Is He Anyway
... framework would improve the quality of financial reporting. Failing this framework, Peasnell questions whether the auditing function would be a viable alternative for ‘organising and policing’ corporate disclosure. He describes how there are those who view external auditing as a largely useless lega ...
... framework would improve the quality of financial reporting. Failing this framework, Peasnell questions whether the auditing function would be a viable alternative for ‘organising and policing’ corporate disclosure. He describes how there are those who view external auditing as a largely useless lega ...
1. Accountants refer to an economic event as a a. purchase. b. sale
... "Generally accepted" in the phrase generally accepted accounting principles means that the principles a. are proven theories of accounting. b. have substantial authoritative support. c. have been approved by the Internal Revenue Service. d. have been approved for use by the managements of business f ...
... "Generally accepted" in the phrase generally accepted accounting principles means that the principles a. are proven theories of accounting. b. have substantial authoritative support. c. have been approved by the Internal Revenue Service. d. have been approved for use by the managements of business f ...
Competency area - Chartered Institute of Internal Auditors
... touch audit with little testing may provide a lower level of assurance than an audit that encompasses both compliance and substantive testing), and is able to provide input to the annual assurance statement or statement on internal control signed by senior management, working with other providers of ...
... touch audit with little testing may provide a lower level of assurance than an audit that encompasses both compliance and substantive testing), and is able to provide input to the annual assurance statement or statement on internal control signed by senior management, working with other providers of ...
DOC
... The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for ...
... The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for ...
the relevance of auditing in a computerized accounting system
... accounting system that is relevant to the audit plan, including: a preliminary understanding of how the computerized accounting functions are organized; identification of the computer hardware and software used by the entity; a preliminary understanding of each significant accounting application pro ...
... accounting system that is relevant to the audit plan, including: a preliminary understanding of how the computerized accounting functions are organized; identification of the computer hardware and software used by the entity; a preliminary understanding of each significant accounting application pro ...
Lesson 1 PowerPoint
... Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. the residual interest in the assets of an entity that remains after deducting its ...
... Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. the residual interest in the assets of an entity that remains after deducting its ...
Comprehensive Case A.1 – Enron
... According to paragraph #2 of Auditing Standard #5, “effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statement for external purposes. If one or more material weaknesses exist, the compa ...
... According to paragraph #2 of Auditing Standard #5, “effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statement for external purposes. If one or more material weaknesses exist, the compa ...
a) Purposes of internal controls
... a. The December 31 cash balance according to the accounting records is $1,610, and the bank statement cash balance for that date is $1,900. b. Gucci’s December 31 daily cash receipts of $800 were placed in the bank’s night depository on December 31, but do not appear on the December 31 bank statemen ...
... a. The December 31 cash balance according to the accounting records is $1,610, and the bank statement cash balance for that date is $1,900. b. Gucci’s December 31 daily cash receipts of $800 were placed in the bank’s night depository on December 31, but do not appear on the December 31 bank statemen ...
Asset Management Accountability Framework
... Management) of the 2016 Standing Directions of the Minister for Finance on 1 July 2016 (published February 2016) • Applies to non-current assets controlled by government departments, portfolio agencies and other public bodies • Encourages good practice asset management • To ensure assets are managed ...
... Management) of the 2016 Standing Directions of the Minister for Finance on 1 July 2016 (published February 2016) • Applies to non-current assets controlled by government departments, portfolio agencies and other public bodies • Encourages good practice asset management • To ensure assets are managed ...
Financial Accounting and Accounting Standards
... in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc. The ...
... in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc. The ...
2011 Financials
... in the financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity's preparation ...
... in the financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the entity's preparation ...
Chapter 1 - Class notes file from textbook
... How does “interperiod equity” relate to accountability? Interperiod equity is a government’s obligation to disclose whether current-year revenues were sufficient to pay for current-year benefits—or did current citizens defer payments to future taxpayers? It is important to understand this concept of ...
... How does “interperiod equity” relate to accountability? Interperiod equity is a government’s obligation to disclose whether current-year revenues were sufficient to pay for current-year benefits—or did current citizens defer payments to future taxpayers? It is important to understand this concept of ...
Financial Accounting and Accounting Standards
... Identify which control activity is violated in each of the following situations, and explain how the situation creates an opportunity for a ...
... Identify which control activity is violated in each of the following situations, and explain how the situation creates an opportunity for a ...
DATA LABEL: PUBLIC The Peoples Development Trust Legacy Hub
... whole and for individual projects Monitor expenditure against budgets and report regularly to Director of Operations Prepare financial information required for funding applications Complete financial monitoring reports for meetings ...
... whole and for individual projects Monitor expenditure against budgets and report regularly to Director of Operations Prepare financial information required for funding applications Complete financial monitoring reports for meetings ...
Transaction Analysis
... - Fair Value Principle – Indicates that assets and liabilities should be reported at fair value (the price received to sell an asset or settle a liability). -Certain investments are reported at fair value ...
... - Fair Value Principle – Indicates that assets and liabilities should be reported at fair value (the price received to sell an asset or settle a liability). -Certain investments are reported at fair value ...
FRANKLIN ELECTRIC CO., INC. AUDIT COMMITTEE CHARTER
... registered public accounting firm regarding (a) all critical accounting policies and practices used, (b) alternative treatments of financial information within GAAP related to material items that have been discussed with management, and the ramifications of the use of such alternatives and the treat ...
... registered public accounting firm regarding (a) all critical accounting policies and practices used, (b) alternative treatments of financial information within GAAP related to material items that have been discussed with management, and the ramifications of the use of such alternatives and the treat ...