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Create slides - Microsoft PowerPoint presentation for the newly elected board members using same CAFR from Week One.
• Clarify the process by which fund financial statements are converted to government-wide financial statements.
Determine the significance of the notes to the financial statements.
• Determine the benefit of the required supplementary information. Format your presentation consistent with APA guidelines. Do not use notes. All information should be presented on the slides.
A number of factors influence the sample size for a substantive test of details of an account balance. All other factors being equal, which of the following would lead to a larger sample size?
Summarize the primary purposes of an internal control system. What are the three internal control objectives for financial reporting?
Public accounting firms are sometimes grouped into categories of local firms, regional firms, national firms, and international firms. Explain briefly the characteristics of each. Include in your answer the types of services stressed in each group.
Auditors accumulate evidence to: a) defend themselves in the event of a lawsuit b) justify the conclusions they have otherwise reached
Indicate the specific detailed test or tests that might address the error, fraud, or circumstance and the financial statement assertion addressed by each test.
On September 1, Howe Office Supply had an inventory of 30 calculators at a cost of $18 each.The company uses a perpetual inventory system. During September, the following transactions occurred.
What are the implications of having the same person performing accounts payable and accounts receivable functions?
What is the purpose of engagement planning? What critical information should the auditor consider during engagement planning? How will this information affect the scope of the audit?
When assessing risk factors due to errors and fraud, what are some types of examples of these? Have you seen this occur in the workplace past/present/familiar with a situation?
What was the total amount of bad debts expense recognized during the year? Explain the term "net realizable value" as it relates the presentation of Accounts Receivable on the Balance Sheet.
Based on the Auditing Standards presented by the PCAOB, discuss whether or not you believe the "general standards" are adequate for today's business environment.
Thinking about some of the scandals in the news over the last few years such as Enron, WorldCom, Adelphia, Bernie Madoff, etc., analyze and discuss the conditions that could have contributed to making these fraudulent activities possible.
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