Tài liệu Kế Toán - Kiểm Toán

Using the differential approach is desirable for two reasons: Only rarely will enough information be available to prepare detailed income statements for both alternatives. Mingling irrelevant costs with relevant costs may cause confusion and distract attention away from the information that is really critical.

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 483 | Lượt tải: 0

Performance Audits Economy and efficiency audits – involve aspects of appropriate acquisition, use, and safeguarding of resources Program audits – assess the degree to which mission objectives have been achieved while adhering to applicable laws and regulations Nonaudit Services Providing or explaining information Providing advice or assist...

87 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 502 | Lượt tải: 0

Continuing Auditors Update opinion by considering if previously-issued opinions still appropriate If previously-issued opinions not appropriate, revise opinion in current report Predecessor auditors With permission, auditors may present reissued report from predecessor on prior-years’ F/S along with their report on current F/S If predecessors’...

45 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 507 | Lượt tải: 0

A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. Segmented reporting refers to the preparation of accounting reports by segment and for the organization as a whole.

16 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 455 | Lượt tải: 0

A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. Segmented reporting refers to the preparation of accounting reports by segment and for the organization as a whole.

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 594 | Lượt tải: 0

As previously mentioned, fixed costs that are traceable to one segment can become common if the company is divided into smaller segments. The Financial Accounting Standards Board now requires that companies in the United States include segmented financial data in their annual reports.

119 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 655 | Lượt tải: 0

Patient service revenues are shown net of contractual adjustments and the provision for bad debts Patient service revenue excludes charity care (service provided where there is no expectation of payment). Two statements take the place of the Statement of Activities: Statement of Operations: This is only for unrestricted items Statement of Chan...

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 458 | Lượt tải: 0

Information related to financial statements Management’s responsibility for F/S and internal control over financial reporting Appropriate disclosure, presentation, and reasonableness of items Statement that uncorrected misstatements are immaterial Information provided to auditors by management Internal control over financial reporting (for pub...

16 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 504 | Lượt tải: 0

Glacier Peak Outfitters has the following direct material standard for the fiberfill in its mountain parka. 0.1 kg. of fiberfill per parka at $5.00 per kg. Last month 210 kgs. of fiberfill were purchased and used to make 2,000 parkas. The material cost a total of $1,029.

109 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 583 | Lượt tải: 0

Variable overhead and the activity measure should vary in a similar pattern. Identify variable overhead cost drivers. Examples: machine hours, labor hours, process time. Dollar measures should be avoided as they are subject to price-level changes.

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 468 | Lượt tải: 0