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Class Notes for ACT 3900 at Nova Southeastern University (NSU)

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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 7: Current Liability, Trend Analysis, Financial Statement

OC17692525 Page
25 Oct 2017
0
Substantive procedures are performed by the auditor to: gathe(cid:396) e(cid:448)ide(cid:374)(cid:272)e (cid:396)ega(cid:396)di(cid:374)g the u(cid:374
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 8: Flight Controller, Automatic Train Operation, Accounts Receivable

OC17692528 Page
25 Oct 2017
0
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 2: Embalming, Financial Statement, Fixed Asset

OC17692523 Page
25 Oct 2017
0
Sales discounts a temporary owner"s equity contra sales account used to record discounts given to customers as an incentive for prompt payment. Sales i
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 4: Deferral, Income Statement, Cash Flow Statement

OC17692524 Page
25 Oct 2017
0
Audit evidence identifies three ways that an auditor can select items for testing: W-i-r stands for weakness, implication of the weakness and a recomme
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 9: Internal Control, Audit Evidence, Financial Statement

OC17692527 Page
25 Oct 2017
0
Time flexibility when audit work needs to be performed. Because risk assessment procedures do not involve the detailed testing of transactions and bala
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 1: Financial Statement, Accounting Equation, Accounting Software

OC17692525 Page
25 Oct 2017
0
Amounts a business owes for items or services purchased on credit not involving a promissory note. Numbers assigned to accounts according to the chart
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 3: Independent Contractor, Bookkeeping, Gross Margin

OC176925217 Page
25 Oct 2017
0
Account a device for recording the changes (increases or decreases) in the fundamental accounting elements. Accountant one who is concerned with the de
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 6: Costs In English Law, Quick Ratio, Static Web Page

OC17692524 Page
25 Oct 2017
0
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 10: Business Process, Control Risks, Financial Statement

OC17692526 Page
25 Oct 2017
0
Fraud the risk of not detecting a material misstatement resulting from fraud is higher than the risk of error. This is because fraud may involve sophis
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NSUACT 3900GiarikosFall

ACT 3900 Lecture Notes - Lecture 5: Internal Control, Cash Flow, Information Processing

OC17692526 Page
25 Oct 2017
0
Examples of such factors that would increase inherent risk at the assertion level are: Complex transactions or calculations (e. g. derivatives or other
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