'Analytical procedures' diaporamas de présentation

Normative e linee guida per la validazione dei metodi di analisi

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Audit Evidence and Documentation

Audit Evidence and Documentation. Overview. Presentation will cover: The requirements for Audit Evidence Nature of Audit Evidence Audit Procedures for Gathering Evidence. Documentation of Evidence. Objectives.

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assets

CHAPTER 17 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts. The acquisition and payment cycle even- tually affects most as- pects of an account- ing system and af- fects many accounts. assets. liabilities. expenses. assets. How are

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Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable. Chapter 16. Learning Objective 1. Describe the methodology for designing tests of details of balances using the audit risk model. Accounts Receivable Balance-Related Audit Objectives. Detail tie-in. Existence.

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Audit Planning and Analytical Procedures

Audit Planning and Analytical Procedures. Chapter 8. First Standard of Fieldwork (GAAS). The work is to be adequately planned and assistants, if any, are to be properly supervised. To obtain sufficient competent evidence for the circumstances. 1. To help keep audit costs reasonable.

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Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8 th Edition

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by Rob Nehmer ( nehmer@oakland ) Hans Weigand ( h.weigand@uvt.nl ) and

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Fraud Auditing

Fraud Auditing. Chapter 11. Learning Objective 1. Define fraud and distinguish between fraudulent financial reporting and misappropriation of assets. Types of Fraud. Fraudulent financial reporting. Misappropriation of assets. Learning Objective 2. Describe the fraud triangle and

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File Loaded

3. 2. 1. File Loaded. Waiting for process. BIOLOGY MAB 1201/3 (2-1). Mochamad Nurcholis Endrika Widyastuti Nimas Mayang S. Food Science Department Agricultural Technology Faculty Brawijaya University 2012. LECTURER. LECTURER PROFILE. LECTURER PROFILE. LECTURER PROFILE.

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WHO EQAP for the detection of influenza A virus subtype by PCR

WHO EQAP for the detection of influenza A virus subtype by PCR. Wilina Lim Centre for Health Protection Hong Kong SAR, China. Aims/ o bjectives. T o monitor quality and standards of performance To facilitate information exchange To identify problems with assays

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Fraud Auditing

Fraud Auditing. Chapter 11. Types of Fraud. Fraudulent financial reporting. Misappropriation of assets. The Fraud Triangle. Incentives/Pressures. Opportunities. Attitudes/Rationalization. Examples of Risk Factors for Fraudulent Reporting. Incentives/Pressures:.

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Chapter 4

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Steve Glover Doug Prawitt Jeff Wilks Brigham Young University

Why Do Auditors Over-rely on Weak Analytical Procedures? The Role of Outcome Bias and Insensitivity to Precision. Steve Glover Doug Prawitt Jeff Wilks Brigham Young University. Importance of Analytical Procedures.

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Chapter 25

Chapter 25. Other Assurance and Nonassurance Services. Presentation Outline. Attestation Engagements Compilation Engagements Review Engagements. I. Attestation Engagements. The Appropriate Set of Standards Levels of Service Five Areas of Detailed Attestation Standards.

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Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8 th Edition

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AUDITING CHAPTER 14

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Training Workshop for Evaluators from National Medicines Regulatory Authorities in East African Community Dar Es Salaam,

Evaluation of Quality and Interchangeability of Medicinal Products. Training Workshop for Evaluators from National Medicines Regulatory Authorities in East African Community Dar Es Salaam, Tanzania Date: 10 to 14 September 2007.

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Preliminary Survey

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Evidence = Support

Evidence = Support. Auditors collect information Evidence should be sufficient, competent, relevant & useful Methodology determined in advance Supervision should be employed Documentation should be included in working papers. Attributes of Evidence. Sufficient: convincing

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