Textbook Notes for Scott Sinclair

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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 9: Financial Statement, Accounts Receivable, Audit Risk

OC5433217 Page
26 Dec 2015
36
Receivables do actually exist and are collectable, and adequate allowances have been made for receivables that are doubtful, in terms of their collecta
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 13: Cvent, Audit Evidence, Going Concern

OC5433211 Page
26 Dec 2015
30
Auditor finalizes any open items before issuing audit report. Any remaining audit procedures are assigned, due date set for completion. Audit partner d
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 10: High High, Documenta, Contingent Liability

OC5433215 Page
26 Dec 2015
27
Purchases are all recorded and not understated (completeness, cutoff) Payables that are derived from the purchases are fully recorded as a liability (c
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 11: Remittance, Audit Risk, Financial Statement

OC5433216 Page
26 Dec 2015
19
Ensure that inventory actually exist, are owned, and properly valued. 11. 2 custody of inventory and maintenance of inventory. Merchandising entity inv
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 7: Social Insurance Number, Information System, Root Mean Square

OC5433218 Page
26 Dec 2015
18
Chapter 7 understanding and testing the client"s system of controls. If effective more likely to achieve its strategic and operating objectives. Encomp
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 4: Internal Audit, Audit Risk, High High

OC543329 Page
26 Dec 2015
17
Audit risk: that auditor expresses an inappropriate audit opinion when the f/s are materially misstated. Id accounts and assertions most at risk of mat
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 6: Audit Evidence, Internal Control, Risk Assessment

OC5433214 Page
26 Dec 2015
21
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 8: Audit Evidence, Relate, Financial Statement

OC5433210 Page
26 Dec 2015
19
Chapter 8 execution of the audit performing substantive. 8. 1 overview of the substantive procedures required. Risk assessments are required to be perf
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 5: Audit Evidence, Book Value, Evidence Music

OC5433214 Page
26 Dec 2015
10
Assertions: statements made by mgmt regarding recognition, measurement, presentation, disclosure. Assertions about classes of transactions and events (
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter 1: C455 – Textbook Notes - Chapter 1

OC5433214 Page
26 Dec 2015
22
Assurance: engagement where an auditor/consultant is hired to provide an opinion on a subject matter. Practitioner issues a written conclusion for whic
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter Notes - Chapter 3: Tral, Information System, Rectify

OC5433218 Page
26 Dec 2015
21
Cas 300: an auditor plan their audit to reduce audit risk to an acceptably low. Audit risk: risk that auditor issues an unmodified opinion when f/s are
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UBCCOMM 455Scott SinclairWinter

COMM 455 Chapter 2: C455 – Textbook Notes - Chapter 2

OC5433211 Page
26 Dec 2015
15
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