Premium Essay

All You Need to Know About Ssa

In:

Submitted By sinkenneth
Words 17902
Pages 72
All you need to know about SSA
SSA 200: Objective and General Principles Governing an Audit of Financial Statements 2
SSA 300: Planning an Audit of Financial Statements 3
SSA 500: Audit Evidence 4
SSA 520: Analytical Procedures 5
SSA 580: Management Representations 6
SSA 315: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (PART 1) 6
SSA 315: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement (PART 2) 8
SSA 320: Audit Materiality 8
SSA 330: The Auditor’s Procedures in Response to Assessed Risks (PART 1) 9
SSA 330: The Auditor’s Procedures in Response to Assessed Risks (PART 2) 10
SSA 620: Using the Work of an Expert 11
SSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements (PART 1) 12
SSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements (PART 2) 13
SSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements (PART 3) 14
SSA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements (PART 4) 15
SSA 250: Consideration of Laws and Regulations in an Audit of Financial Statements (PART 1) 16
SSA 250: Consideration of Laws and Regulations in an Audit of Financial Statements (PART 2) 17
SSA 505: External Confirmations 18
SSA 540: Audit of Accounting Estimates 19
SSA 501: Audit Evidence – Additional Considerations for Specific Items 21
SSA 545: Summary Auditing Fair Value Measurements and Disclosures (PART 1) 21
SSA 545: Auditing Fair Value Measurements and Disclosures (PART 2) 22
SSA 545: Auditing Fair Value Measurements and Disclosures (PART 3) 23
SSA 530: Audit Sampling and Other Means of Testing 24
SSA 260: Communications of Audit Matters with Those Charged with Governance 25
SSA 550: Related Parties (PART 1) 26
SSA 550:

Similar Documents

Free Essay

Tasty Co Case

...Givaudan Flavors Customer Value Driver Discovery When Mukund Kumar’s assistant told him Arvind Mehta was on the phone, he thought “Finally.” Mukund had been waiting for two weeks to hear from Tastyco on a long term Strategic Supplier Agreement (SSA) and he was starting to worry… Tastyco Mukund was Givaudan’s account manager for Tastyco and the assignment had been a good one for Mukund. In the three years he handled the account, Mukund rarely ever had to compete with any other flavor supplier and he was generally able to get premium prices for both basic and custom flavor products. Tastyco flavor purchases had been growing steadily over the past three years because of the success they were having with some innovative beverage brands, and they were becoming a leader in the market for non-carbonated, nutritional beverages. The increasing volume growth and high prices had made Mukund a perennial hero at Givaudan’s National Sales Conferences, and Mukund’s sales bonuses had allowed him to finally purchase a home for his family last year. Tastyco was one of Givaudan’s largest customers. As a diversified global corporation, Tastyco’s beverage category was best known for its traditional carbonated beverages, but it had recently introduced some very successful non-carbonated, nutritional drinks. While most of Mukund’s sales volume was still for the carbonated beverages, Givaudan flavorists had worked closely with Tastyco’s beverage R&D Group on some new products, and...

Words: 2424 - Pages: 10

Premium Essay

Advancements in Fmcg

...discussion of the advancements in Enterprise Resource Planning (ERP) for the Fast Moving Consumer Goods (FMCG) industry, it is important to first take a look at some of the environmental impacts to understand the context in which we need to place our discussion. The FMCG industry is currently functioning in an uncertain political and economic environment. All of this is impacting the industry in a climate where corporate accounting practices are being heavily scrutinized and anything perceived to be discretionary spending is queried. In addition, the industry is seeing dramatic consolidation via merger and acquisition activity with leaders increasing their market share and dominance in the supply chain. Traditional product lifecycle management is being challenged with the frequent introduction of new products and services with shorter lifecycles and a focus on brand extension. All of the above is placing intense pressure on conventional manufacturing and supply chain practices. IT Trends Recent research conducted by SSA Global Technologies shows that there is an increased emphasis on cost saving and efficiency, with demands on IT to do more with less, and for new IT investments to deliver significant returns on investment than were expected in the past.1 1 SSA GT Global Manufacturing Survey 2002 Not surprisingly, in the context of the above environmental factors, research conducted by AMR Research2 found that for 2003, projected software spend for manufacturing organizations with...

Words: 2561 - Pages: 11

Premium Essay

Soc Sec Paper

...The US Social Security System February 8, 2014   Introduction On August 14, 1935, President Franklin Delano Roosevelt signed the Social Security Act (SSA) into American law. This Act was the first of its kind and was very different to the way Americans had thought up to that point; always pulling themselves up by their own bootstraps, supporting their families and themselves without reliance on the government. When this Act was signed into law, it guaranteed income for those who were unemployed or retired. The SSA was part of Roosevelt’s New Deal programs, which were designed to help bring America out of the Great Depression and give them hope. It was meant to take away the worries of those who couldn’t find work and also to ensure that retirees did not live in poverty. This program, and many of the other New Deal programs, were never meant to be permanent programs. However, Social Security is still around, supporting mainly those who are retired and disabled, but having issues of its own that will soon need to be dealt with. History The Great Depression was not what shaped the Social Security Act but it was the reason behind its creation. The Act itself came from the Committee on Economic Security which was “a cabinet-level group appointed by President Franklin D. Roosevelt just one year” before the Act was created. (Martin & Weaver, 2005) The Act itself actually created numerous programs, which were the foundation programs for the government...

Words: 1275 - Pages: 6

Free Essay

Social Security

...of public provision (as through social insurance or assistance) for the economic security and social welfare of the individual and his or her family; or a U.S. government program established in 1935 to include old-age and survivors insurance, contributions to state unemployment insurance, and old-age assistance”.# Social Security was a plan enacted on August 14, 1935, by President Franklin D. Roosevelt. This program provided people in a need base situation with survivor benefits, disability benefits, health-care benefits, and automatic cost-of-living adjustments. In order to fully understand Social Security one must understand how and why it came about into our economy and society and the effects it has had on our nation. In the late 1800’s many of Americans earned a living out on the farm. People made money according to how well they could produce certain crops, how much they sold, and how easy it was for the farmers to get their goods to a marketplace. This set a basis and standard of living where children didn’t have to worry about what they would do for a living. At that time there was only one option, and that was to be a farmer. Kids grew up knowing exactly what they would do and how they would help the family. A child growing up on a farm, allows for him/her to gain knowledge on farming techniques and certain “tricks of the trade” that others would not understand without the opportunity of living on the farm. As these children grew older they would begin to...

Words: 2343 - Pages: 10

Free Essay

Engr

...© Jones & Bartlett Learning, LLC & Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION © 2011 Jones R SALE OR DISTRIBUTION & Bartlett Learning, LLC NOTFORRESALE OR DISTRIBUTION © Jones & Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION Public Administration and Information Technology © Jones & Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION & Bartlett Learning, LLC R SALE OR DISTRIBUTION Chapter 1 © Jones & Bartlett Lea NOT FOR SALE OR DI © Jones & Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION © Jones & Bartlett Learning, LLC NOT FOR SALE OR DISTRIBUTION © Jones & Bartlett Learning, LLC © Jones & Bartlett Lea NOT FOR SALE OR DI Opening Case OR DISTRIBUTION NOT FOR SALE Study President Obama’s Vision for IT and the Federal Government Some have argued that President Barack Obama’s technology agenda is game changing Learning, Dorris, © Jones & Bartlett (McClure andLLC 2010). The agenda brings together collabora© Jones & Bartlett Learning, LLC tion, participation, and transparency to government NOT FOR SALEtech- DISTRIBUTION through information OR NOT FOR SALE OR DISTRIBUTION nology (IT). Collaboration can be seen through free tools and technologies that provide fast, cheap, and effective support to increase citizen interaction with the federal government. In addition, social media networks such as Twitter, Facebook, MySpace, and YouTube are now used by many federal agencies. & Bartlett Learning, LLC © Jones...

Words: 8319 - Pages: 34

Free Essay

Mastering Unix Shell Scripting

...solve a critical problem, we want to be there to lend you a hand. Our primary objective is to provide you with the insight and knowledge you need to stay atop the highly competitive and everchanging technology industry. Wiley Publishing, Inc., offers books on a wide variety of technical categories, including security, data warehousing, software development tools, and networking — everything you need to reach your peak. Regardless of your level of expertise, the Wiley family of books has you covered. • For Dummies – The fun and easy way to learn • The Weekend Crash Course –The fastest way to learn a new tool or technology • Visual – For those who prefer to learn a new topic visually • The Bible – The 100% comprehensive tutorial and reference • The Wiley Professional list – Practical and reliable resources for IT professionals The book you hold now, Mastering Unix Shell Scripting, is the first book to provide end-to-end scripting solutions that will solve real-world system administration problems for those who have to automate these often complex and repetitive tasks. Starting with a sample task and targeting the most common Unix systems: Solaris, Linux, AIX, and HP-UX with specific command structures, this book will save precious time with hands-on detail. The companion Web site contains all the timesaving scripts from the book. Our commitment to you does not end at the last page of this book. We’d want to open a dialog with you to see what other solutions we can provide. Please be...

Words: 145371 - Pages: 582

Premium Essay

Agriculture

...improvement is to happen * Set of rights to det who owns land and who has rights to use and how it be used * Issues: marriage, inheritance, sale, mortgage, size of farming, operation, water, pasture, and tenancy * Types: Communal, Pvt/Freehold, State * Communal most popular Issues in communal land system: * Use and conservation given degradation, agroforestry, cultivation * Security of tenure & investment – what you control determines level of your investment into land * Exclusivity of tenure – if not exclusive use, and you cant control mgt of – not invest * Land as asset for credit – if not own/control, not get finance * Fragmentation/Subdivision – are small less prod than large farms (see reading)? * Personal Land ratio’s, mobility, etc * Gender: men control most. Women thru their men * No security of tenure - Does it kill innovation? Flexibility? LT Reform: May involve: * Divide large plot amoung poop/landless? What about EOS * Nationalising agric land and create state owned? What about EOS *...

Words: 1292 - Pages: 6

Premium Essay

Systemic Lupus Erythematosus Case Summary

...It is often hard diagnosing because “it can mimic symptoms of many other diseases and strikes many different parts of the body, therefore, it often even confuses most expert doctor” wrote the late Dr. Edmond L Dubois. Assistant Clinical Professor of Medicine, University of Southern California and Chairman of the American Lupus Society’s Medical Advisory ‘Committee. To most General Practitioners, systemic lupus erythematosus (SLE) is a relatively unknown disease. About the disease itself, it has been said that it is baffling, insidious, frustrating and medically unpredictable. There is no cure. Some drugs help, but may cause very significant and irreversible side-effects. The symptoms come and go; causing doctors to believe their patients are simply imagining their ailments. Lupus patients, therefore, are often adversely affected by emotional stress, which in turn affects the severity of the...

Words: 3000 - Pages: 12

Premium Essay

Globe

...Abstract Since its inception in the early 1990s, the Global Leadership and Organizational Behavior Effectiveness (GLOBE) project has investigated the complex relationship between societal culture and organizational behavior. The focus of this paper is on leadership, specifically what we know and have learned from the GLOBE project so far. Among other findings, we demonstrate that national culture indirectly influences leadership behaviors through the leadership expectations of societies. In other words, executives tend to lead in a manner more or less consistent with the leadership prototypes endorsed within their particular culture. In turn, leaders who behave according to expectations are most effective. We also found that some leadership behaviors are universally effective such as charismatic/value-based leadership; others are much more culturally sensitive such as participative leadership. Finally, we identified truly superior (and also truly inferior) CEOs by the degree to which their behaviors exceed (or fail to meet) their society's expectations. All in all, understanding national culture gives us a heads-up as to which kinds of leadership will likely be enacted and effective in each society. We believe that the GLOBE journey has helped us understand the complex, tricky, and fascinating relationships among societal culture, organizational behavior, and leadership processes. This paper is a celebration of twenty years of collaborative work conducted by more than 200 researchers...

Words: 12081 - Pages: 49

Free Essay

Pursuing Universal Retirement

...____ Pursuing Universal Retirement Security Through Automatic IRAS and Account Simplification Testimony before The Committee on Ways and Means United States House of Representatives April 17, 2012 David C. John Senior Research Fellow The Heritage Foundation I am David C. John, the Senior Research Fellow for Retirement Security and Financial Institutions at The Heritage Foundation. In addition, I am also the Deputy Director of the Retirement Security Project (RSP). The views I express in this testimony are my own, and should not be construed as representing any official position of The Heritage Foundation or RSP. Chairman Camp and Ranking Member Levin, I appreciate the opportunity to testify before you on ways to increase retirement savings opportunities for all Americans. With the continued decline in the number of Americans covered by employer sponsored defined benefit plans, millions of individuals whose employers don’t offer any way for them to save for retirement at work, and Social Security’s continued financial problems1, it is crucial that the Congress develops a common strategy to expand retirement savings in a manner that transcends ideological and partisan differences. In 2006, a bipartisan majority in Congress eliminated barriers to the use of automatic enrollment and similar automatic techniques in retirement savings plans with the result that millions more Americans are both saving and building retirement security. The results have been stunningly good...

Words: 8619 - Pages: 35

Free Essay

An Argumentative Analysis of: Profiting from a Child’s Illiteracy

...An Argumentative Analysis of: Profiting From a Child’s Illiteracy By: Kristof Nicholas Christopher Corder Baker College of Muskegon Profiting From a Child’s Illiteracy Supplemental Security Income (S.S.I.) benefits for minors is a national governmentally funded program for disabled children. S.S.I is for helping the families of children with disabilities. It helps manage the stresses of financial burdens that come with children who have special needs. Nicholas Kristof states that “America’s safety net can sometimes entangle people in a soul-crushing dependency.” (Kristof, 2012) Nicholas Kristof believes that people become dependent on S.S.I and enable their children to become illiterate in order to maintain the use of S.S.I. Kristof’s title and initial arguments lead you to believe he will thoroughly examine this claim. However, he provides insufficient evidence and makes assumptions that are inaccurate and unfair to the families who are receiving S.S.I. Furthermore, he weakens his argument by introducing other thesis statements later in his paper. This distracts from and sometimes contradicts his initial thesis. Kristof begins with an interesting and potentially important statement that dependence on S.S.I. inadvertently perpetuates illiteracy, but he doesn’t ground his argument with clear evidence or maintain his focus. Kristof states that poor parents in the Appalachian hills purposely pull children out of literacy program to increase their chances of qualifying for...

Words: 1696 - Pages: 7

Free Essay

Miss

...Imagine… a town of 5000 people where there is: no unemployment no pollution 100% recycling free health care a seemingly endless supply of a wide variety of organically gown produce – all incredibly delicious grown locally on some of the most fertile soil on Earth… in the heart of Africa! Imagine Africa rising! you will never see Africa the same way again! a project of Working Villages International Africa Rising: A MODEL FOR SELF-SUFFICIENT VILLAGE DEVELOPMENT IN AFRICA Alexander Petroff Chapter 1 A New Economic Development Model This book is a practical blueprint for the revitalization of Africa. It envisions nothing less than the complete transformation of Africa into an economic and social powerhouse – from being the basket case of the world to a guiding light - showing the people of the world an example of living in peace with each other and in harmony with Nature. Although great thought and years of research have gone into the formulation of this entirely new economic development model, this book is not simply a treatise on economic theory, but rather a practical outline that is at this very moment being gradually implemented. Economies are confined by the laws that protect and govern their development. The policy changes put forth in this model are just that - individual economic policy changes put in place to allow the economy to develop in a way that is most beneficial to the citizenry of an African village. This model does not rely on a new...

Words: 37223 - Pages: 149

Free Essay

Engineer U

... a. Classification as an individual of extraordinary ability (EB1-1) b. Classification as an outstanding researcher (EB1-2) c. Classification as a multinational manager or executive (EB1-3) Will I have travel restrictions during the adjustment of status period? Can I include my spouse and dependent children when processing my green card? What documents do I need to provide for the AOS process? What documents do I need for consular processing? MISCELLANEOUS When can I receive a Social Security Number? What is the "green card lottery?" When can I apply for U.S. citizenship? If I choose to leave my current employer, will this affect my work authorization status or the green card process? What if I am not married but I have a partner or "significant other"? After I receive U.S. permanent residence, what happens if I am transferred abroad? U.S. PERMANENT RESIDENCE What is the U.S. permanent residency (the “green card” or immigrant visa) process and how long does it take? The permanent residency process will vary in length, depending on which method is appropriate for your case and where you work (which state). Of course, always remember that government processing times are extremely inconsistent and subject to change. The entire process has three major steps. Step 1: Labor Certification – Your employer must demonstrate to the Department of Labor that it is unable to locate qualified or available U.S. workers for your position...

Words: 3524 - Pages: 15

Premium Essay

Briefs

...experiencing access to care issues. The Patient Advocate Foundation staff works with the patient’s insurers, employers and or creditor in an effort to resolve issues they have in medical care, debt crisis, or job retention issues that are a results of a life threatening and or debilitation illness. Patient Advocate Foundation reported in 2009 – 2010 the case management staff directly assisted 26,400 individuals and the case managers made 16 contacts on behalf of each patients insurer if needed in order to being needed medical care to the patient or resolve their care issue. The PAF also produces educational materials as well as conducts local, regional and national outreach targeting disparate populations in an effort to educate patients about available resources. In addition, they have a Hispanic/Latino outreach program that helps even if the patient...

Words: 829 - Pages: 4

Premium Essay

Financial Plan

...From reading the News Release on the ssa website the year that the funds are projected to become depleted I will just become eligible for early retirement and five years later eligible for full retirement and then I would need to work another three years to be able to survive retirement if I am depending on what I paid in from the time that I started working. It will be eight years after the money is depleted that I would need the money that I have been paying in since I was sixteen, that looks like I will never see. So if the money that they are taking out of what I earned is not going to be there when I need it then why am I having the government put aside money for me that will not be there?  I think they need to stop taking my money and let me put it into an account so that I can make sure that it will be there when I need it and not depend on the government to make sure that I get back what I have paid in because it looks to me like they are not going to be able to give me my money back. According to Mandell (2014) some retirees are fortunate to have sufficient regular income to meet their retirement needs. However, for most of us, only part of our needed income, most commonly Social Security, is protected against inflation. This will be the case if we have a defined benefit pension without a cost-of-living adjustment or if we are dependent on interest from bonds or other types of regular fixed-income investments. The adjustment that I need to make now is to put the exact amount...

Words: 940 - Pages: 4