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Textbook Notes for BUS 426 at Simon Fraser University (SFU)

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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 20: Financial Audit, Audit, Analytical Review

Regina Ip5 Page
15 Dec 2016
2
A (cid:272)o(cid:373)pa(cid:374)(cid:455)"s (cid:373)a(cid:374)age(cid:373)e(cid:374)t (cid:373)a(cid:455) (cid:271)elie(cid:448)e a(cid:374) audit to
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 8: Audit Risk, Internal Control, Internal Audit

Regina Ip6 Page
13 Dec 2016
1
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 18: Contingent Liability, Audit Evidence, Financial Statement

Regina Ip7 Page
13 Dec 2016
2
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 4: Chief Financial Officer, W. M. Keck Observatory, External Auditor

Regina Ip5 Page
14 Oct 2016
10
The application of relevant knowledge and experience, within the context provided by auditing and accounting standards and rules of professional conduc
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SFUBUS 426Michael Favere- MarchesiFall

BUS 426 Chapter Notes - Chapter 9: Internal Control, Audit Risk, Financial Statement

OC102326 Page
19 Sep 2012
23
Internal control: the policies and procedures instituted and maintained by the management of an entity in order to provide reasonable assurance that ma
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 19: Financial Audit, Financial Statement, Audit Evidence

Regina Ip6 Page
13 Dec 2016
1
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 5: Risk Assessment, Accounts Payable, General Ledger

Regina Ip5 Page
17 Oct 2016
6
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 7: Financial Audit, Specific Performance, Net Income

Regina Ip5 Page
17 Oct 2016
8
Judgements made in light of surrounding circumstances and are affected by the size or nature of a misstatement, or a combination of both. Judgements ab
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 3: Contributory Negligence, Internal Control, Financial Statement

Regina Ip3 Page
14 Oct 2016
10
Both the numbers of lawsuits and sizes of awards to plaintiffs remain high, including suits involving third parties under both common law and the provi
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 9: Audit Evidence, Risk Assessment, General Ledger

Regina Ip4 Page
13 Nov 2016
6
Risk assessment: to obtain information for identifying and assessing risks for material misstatement in the financial statements due to fraud or error,
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 6: Strategos, Internal Audit, Audit Risk

Regina Ip4 Page
17 Oct 2016
8
According to cas 300, the purpose of planning is to provide for the effective and efficient conduct of an audit: to minimize audit risk while performin
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SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 11: Non-Sampling Error, Simple Random Sample, Audit Risk

Regina Ip4 Page
13 Dec 2016
0
Selective examination of data used when: less than 100% of the items in the population under examination are being audited, each item (sampling unit) i
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