Tài liệu Kế Toán - Kiểm Toán

Specialized skills are often needed to evaluate the effect of computerized processing on the audit, to understand the flow of transactions, or to design and perform audit procedures IT auditors are members of the audit team and are called in when the need for their skills arises Audit managers and partners should possess sufficient knowledge to k...

18 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 605 | Lượt tải: 0

CAN BE USED IN NONMANUFACTURING ORGANIZATIONS THE JOB Cases Programs Contracts Missions CHANGING TECHNOLOGY IN MANUFACTURUNG OPERATIONS Computerized data interchange has eliminated much of the paperwork associated with job-order cost systems. Scanning devices have simplified data entry to record material and labor use.

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

Restricted : Constraints placed on the use of resources are: Externally Imposed (debt covenant, grantor, contributors, or other governments) Imposed by law (constitutionally or enabling legislation) i.e. enforceable requirement that resources be used only for specified purposes

62 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 503 | Lượt tải: 0

Cost Driver Examples Activity Cost Driver Machining operations Machine hours Setup Setup hours Production scheduling Manufacturing orders Inspection Pieces inspected Purchasing Purchase orders Shop order handling Shop orders Valve assembly support Customer Requisitions

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 540 | Lượt tải: 0

Express an opinion (or indicate that an opinion cannot be expressed) on entity’s financial statements Assess financial statements against financial reporting framework Set of criteria used to determine the measurement, recognition, presentation, and disclosure of material items in the financial statements Examples include GAAP, IFRS, or special ...

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

Which of the following costs would be considered a period rather than a product cost in a manufacturing company? A. Manufacturing equipment depreciation. B. Property taxes on corporate headquarters. C. Direct materials costs. D. Electrical costs to light the production facility. E. Sales commissions.

85 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 565 | Lượt tải: 0

In business, parent companies generally include subsidiaries as part of consolidated statements in order to see the whole picture Likewise, if a primary government is financially accountable for another entity the “component unit” must be included as part of the primary government’s report This requirement prevents governments from creating sepa...

39 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 834 | Lượt tải: 0

Follow employer’s established policies. For an unresolved ethical conflict: Discuss the conflict with immediate supervisor or next highest uninvolved manager. If immediate supervisor is the CEO, consider the board of directors or the audit committee. Contact with levels above the immediate supervisor should only be initiated with the superviso...

42 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 630 | Lượt tải: 0

Responsible for raising capital and safeguarding the organization’s assets. Supervises relationships with financial institutions. Work with investors and potentialinvestors. Manages investments. Establishes credit policies. Manages insurance coverage

15 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 593 | Lượt tải: 0

Refers to an auditor’s questioning mindset towards representations made by management and evidential matter gathered Inquiry alone is never enough. The auditor must obtain sufficient corroborative evidence. Unusual financial trends need investigation Documents are always checked for authenticity or possible alteration Ask questions, get answers...

12 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 580 | Lượt tải: 0