Search for tag: "auditor"

13 Media

01:54 AUDITING--M07 Four Areas of Auditing for Cost… AUDITING--M07 Four Areas of Auditing for Cost Accounting	AUDITING--M07 Four Areas of Auditing for Cost Accounting FOUR AREAS OF AUDITING FOR COST ACCOUNTING accurate cost data physical controls documentation questions recorded transfer cost accounting maintain caption 48 complete determine management accounting unit cost records documents transfer concerned accounting records adequacy production examination inventory integrate overhead accountancy description perpetual inventory master effects manufacturing inventory master files perpetual inventory observation concerns physical inventory professor supply chain management terms costs materials auditor production economics raw materials industry From 77606 43 plays 0
02:09 AUDITING--M06 Population Size and Acceptability AUDITING--M06 Population Size and Acceptability	AUDITING--M06 Population Size and Acceptability Unacceptable population--what are the alternatives? effects sample size sample account correct the population audit tests population balance examples risk specific direction adjust believes restrict acceptable analysis actuarial science opinion increase increasing alternatives difference correction inadequate audit sampling (statistics) expanded client auditor misstatement conclude amount caption48 From 77606 62 plays 0
01:57 AUDITING--M06 Auditor Tests and Accounts… AUDITING--M06 Auditor Tests and Accounts Receivable	AUDITING--M06 Auditor Tests and Accounts Receivable auditor tests -- accounts receivable; audit procedures when testing the detail tie-in objective for the accounts receivable. effects sales testing verify population balance accounts shipment accountancy tie-in documents business terms objective business law duplicate audit procedures auditor tests determine column information science christian liturgy rites and worship services confirmation accuracy customer receivable auditing ledger detail tie-in objectives for accounts receivable. egyptian artefact types detail procedures marketing subsequent individual auditor receipts supporting documentation caption48 From 77606 278 plays 0
02:32 AUDITING--M05 Five Types of Audit Tests AUDITING--M05 Five Types of Audit Tests	AUDITING--M05 Five Types of Audit Tests TYPES OF AUDIT TESTS effects sales project management auditing objective audit tests statements details accounts operations risk correctness business balances analytical internal control transaction determine confirmation understanding purpose effectiveness amount evaluation substantive detection procedures questions auditor assessment tests caption48 From 77606 4,015 plays 0
01:52 AUDITING -- M04 Risk of Material Misstatement AUDITING -- M04 Risk of Material Misstatement	AUDITING -- M04 Risk of Material Misstatement RISK OF MATERIAL MISSTATEMENT effects non-routine consideration judgment factors inherent examples control risk business client-controlled balances engagements fraudulent material attempts exhaustive considers likelihood auditing misstatement evaluation audit material misstatement transactions educational psychology population misappropriation finance predict auditor assessment caption48 From 77606 53 plays 0
03:36 AUDITING--M03 Essential Activities in the Initial… AUDITING--M03 Essential Activities in the Initial Planning of an Audit	AUDITING--M03 Essential Activities in the Initial Planning of an Audit Essential activities involved in the initial planning of an audit. Client acceptance or continuation--why we might say no as an auditor effects continuation of the audit with an existing client. continuing number management required continuation mini-lecture engagement determine acceptance integrity understanding resources continue reason specialist audit planning excessive activities planning the audit strategy initial auditor relationship insufficient client caption48 From 77606 355 plays 0
02:28 AUDITING -- M03 The Characteristics of Relevant… AUDITING -- M03 The Characteristics of Relevant Evidence	AUDITING -- M03 The Characteristics of Relevant Evidence characteristics of relevant evidence internal characteristics confirmations auditing providing effects number effective independent basically observation individual persuasive balance sheet audit evidence source independence timeliness accounts auditor controls qualification communications reliable relevant evidence effectiveness caption48 From 77606 143 plays 0
01:15 AUDITING--02 Audit Risk AUDITING--02 Audit Risk	AUDITING--02 Audit Risk AUDIT RISK conducting incorrect addition difficult auditing lecture auditing standards audit risk material misstatements. balance occurs detect engagement opinion evidence gather extremely transaction relevant statements auditor standards failure fraud impossible issues basis misstatement effects audit caption48 From 77606 94 plays 0
02:28 AUDITING- M02 Performing the Audit AUDITING- M02 Performing the Audit	AUDITING- M02 Performing the Audit performing the audit and the need for verifiable information and established criteria to examine effectiveness auditing number understand performing criteria for auditor to evaluate effects irs efficient verifiable payroll statement criteria system operational determine auditor standards situation internal verifiable information efficiency cpa questions interpretations audit independent financial department caption48 From 77606 104 plays 0
05:53 AUDITING--M01 Types of Audits AUDITING--M01 Types of Audits	AUDITING--M01 Types of Audits types of audits operating financing audits effectiveness company business finance auditing lecture evaluating public finance procedures misstatements political philosophy statement operations management u.s. operational evaluate determine social concepts accountancy authority accounting monthly magazines practice evaluation auditor operational audits standards regulations documents effects environment efficiency compliance computer security compliance audits audit financial criteria heat transfer caption48 From 77606 26 plays 0
08:08 AUDITING - M02 Parts of the Audit Report… AUDITING - M02 Parts of the Audit Report (w/Explanatory Paragraph)	AUDITING - M02 Parts of the Audit Report (w/Explanatory Paragraph) Discusses the parts of the audit report, including the need for an explanatory paragraph. It also discusses the three conditions that require a departure from the unmodified opinion audit report. … explanatory procedures paragraph gaap information science effects number management public relations departure from unmodified opinion cpa report standard responsibility principles auditing alternative marketing include c.p.a. statement unmodified investment opinion deviation audit report accounting audit communication unmodified opinion sufficient departure financial statements auditor business misstatement introductory alternative opinions. independent accountancy accountants conditions financial caption48 From 77606 803 plays 0
03:21 AUDITING-- M02 The legal environment auditors face AUDITING-- M02 The legal environment auditors face	AUDITING-- M02 The legal environment auditors face Discusses the legal environment auditors face. Also distinguishes between business failure and audit risk. Finally distinguishes between fraud and constructive fraud. effects chapter court audit risk statement financial concern c.p.a. business failure number accounting deceive complexities globalization problems sociocultural evolution constructive fraud. cpa consciousness increase increasing lawsuits business obligations auditing responsibility audit fraud systems failure factors constructive auditor parodies distinguish caption48 From 77606 122 plays 0
05:09 AUDITING--M02 Purpose and Objectives of Auditing AUDITING--M02 Purpose and Objectives of Auditing	AUDITING--M02 Purpose and Objectives of Auditing The purpose of the auditor and the objectives of the auditor objectives conclusions accounting finance epistemological theories auditing reduce lecture auditing standards click reporting effects semantics philosophical terminology opinion evidence statement meaning (philosophy of language) framework misstatements educational psychology logic auditor standards assurance professional purpose reasonable ///www.aicpa.org. definition philosophical movements stakeholders objective audit independent financial skepticism expectations caption48 From 77606 279 plays 0