...Oscar Martinez NT 1110 Lab 4 Task 1: LGA 1156, also known as Socket H[2][3] or H1, is an Intel desktop CPU socket. LGA stands for land grid array. Its incompatible successor is LGA 1155. LGA 1156, along with LGA 1366, were designed to replace LGA 775. Whereas LGA 775 processors connect to a northbridge using the Front Side Bus, LGA 1156 processors integrate the features traditionally located on a northbridge on the processor itself. The LGA 1156 socket allows the following connections to be made from the processor to the rest of the system: PCI-Express 2.0 ×16 for communication with a graphics card. Some processors allow this connection to be divided into two ×8 lanes to connect two graphics cards. Some motherboard manufacturers use Nvidia's NF200 chip to allow even more graphics cards to be used. DMI for communication with the Platform Controller Hub (PCH). This consists of a PCI-Express 2.0 ×4 connection. FDI for communication with the PCH. This consists of two DisplayPort connections. Two memory channels for communication with DDR3 SDRAM. The clock speed of the memory that is supported will depend on the processor. LGA 1156 socket and processors were discontinued sometime in 2012, along with LGA 1366.[4] Supported processors Code name | Brand name | Model (list) | Frequency | Cores/Threads | Max...
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...Government Bahrain is a constitutional monarchy, governed by the Al Khalifa family. The present Head of State is His Majesty King Hamad bin Isa Al Khalifa. The Al Khalifas have ruled Bahrain since 1783, overseeing its development to its present status as a major commercial and banking centre. Geography Bahrain is an archipelago of 33 islands in the Arabian Gulf, situated between Saudi Arabia's east coast and the Qatar peninsula. Bahrain island is the largest of the islands; at about 48 kms long and 16 kms wide it covers some 586 sq kms. By contrast, Muharraq, the second largest island, is only 21 kms square. Manama, the capital, is where much of the business is concentrated. It is easily accessible from all parts of the country. At the centre of Bahrain is its highest point, Jebel Dukhan. The majority of Bahrain's oil wells are to be found in this area. The main island has the valuable asset of an adequate supply of fresh water, unique in the region. There are extensive date gardens to the north with irrigated vegetable and fruit gardens. Entry rules Valid passport for at least six months required by all. Visas are required by all except nationals of Kuwait, Oman, Qatar, Saudi Arabia and the UAE. The visa fees vary depending on length of stay. Nationals of EU countries, Australia, Canada, Japan, New Zealand, Norway, Switzerland and USA may obtain visas on arrival for touristic or business stays of up to two weeks. The fee for nationals of these...
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...IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date January 15, 2003 Reporting on Compliance with International Financial Reporting Standards Proposed International Auditing Practice Statement Issued for Comment by: The International Federation of Accountants This International Auditing Practice Statement (IAPS) of the International Federation of Accountants has been prepared by the International Auditing and Assurance Standards Board. It was approved for publication in September 2002. The exposure draft may be modified in the light of comments received before being issued in the form of an International Auditing Practice Statement The approved text of this Exposure Draft of the International Auditing and Assurance Standards Board is that published in the English language. Comments should be submitted so as to be received by January 15, 2003, preferably by e-mail, or on a computer disk or in writing. All comments will be considered a matter of public record. Comments should be addressed to: Technical Director International Federation of Accountants 535 Fifth Avenue, 26th Floor New York, New York 10017 USA E-mail responses should be sent to: EDComments@ifac.org Copyright © October 2002 by the International Federation of Accountants. All rights reserved. In order to achieve maximum exposure and feedback, IFAC encourages the reproduction of this publication in any format. International Federation of Accountants 535 Fifth...
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...Expanded audit report Empirical studies have been conducted in the US, the UK and Australia to examine whether using an expanded audit report is effective in reducing an audit expectation gap. A survey conducted by Nair and Rittenberg (1987) in the USA revealed that an expanded audit report changes the users’ perceptions with regard to the responsibilities of the auditors. Likewise, Gay and Schelluch (1993) found that audit reports based on the revised Statement of Auditing AUP3 (i.e. an expanded audit report) in Australia significantly improved users’ perceptions of the purpose of an audit, the audit procedures, as well as the responsibilities of the directors for the financial report. A similar study on the revised AUP3 conducted by Monroe and Woodliff (1994) confirmed the previous findings of Gay and Schelluch (1993). Over-all, the Australian findings are generally similar to the previous studies in the USA (Kelly and Mohrweis, 1989; Miller at al., 1990) and the UK (Hatherly et al., 1991) that longform audit reports improve and clarify users’ perceptions of the auditor’s roles and responsibilities in the financial reporting process. The above studies provide evidence that an expanded audit report can be used as a way to reduce the audit expectation gap. This is because it provides a better understanding of the nature, scope and extent of an audit; as well as the roles and responsibilities of the auditors and the management. Structured audit...
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...STANDARD ON AUDITING 560 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA ...................................................................................... Subsequent Events .................................................................................... Effective Date ........................................................................................... Objectives ................................................................................................ Definitions ................................................................................................ Requirements Events Occurring between the Date of the Financial Statements and the Date of the Auditor’s Report ........................................................ Facts Which Become Known to the Auditor after the Date of the Auditor’s Report but before the Date the Financial Statements are Issued ........................................................................................... Facts Which Become Known to the Auditor after the Financial Statements Have Been Issued ............................................................ Application and Other Explanatory Material Scope of this ISA ...................................................................................... Definitions ............................................................................................
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...g The Malaysian Institute of Certified Public Accountants (Institut Akauntan Awam Bertauliah Malaysia) (3246-U) January 15, 2008 Circular No: Stu/02/01/08 To: ALL REGISTERED STUDENTS MICPA EXAMINATION ACCOUNTING AND AUDITING STANDARDS The Institute’s Examination Regulations and Syllabus state that: (a) Questions involving knowledge of accounting and auditing should be answered in accordance with the requirements of approved accounting standards, approved auditing standards/guidelines and the relevant legislation; Questions involving knowledge of new approved accounting standards, approved auditing standards/guidelines and exposure drafts will not be set until at least 6 months have elapsed since the last day of the month in which the statement became effective or was published. (b) The list of accounting standards, auditing standards and other technical pronouncements, which are currently examinable in the Institute’s examination, are set out below. I. Approved Accounting Standards The Companies Act 1965 requires that approved accounting standards are to be applied to the financial statements of all companies. Approved accounting standards are issued by the Malaysian Accounting Standards Board (MASB), which is established under the Financial Reporting Act 1997. For the purposes of the MICPA pronouncements are examinable : examination, the following accounting (i) (ii) (iii) MASB approved accounting standards and other pronouncements issued by MASB; Malaysian...
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........................ 17-21 Audit Risk and Materiality ............................................................................. 22-32 Responsibility for the Financial Statements ................................................... 33-36 Determining the Acceptability of the Financial Reporting Framework ......... 37-48 Expressing an Opinion on the Financial Statements ...................................... 49-51 Effective Date ................................................................................................ 52 ∗ ISA 315, “Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement,” ISA 330, “The Auditor’s Procedures in Response to Assessed Risks” and ISA 500,“Audit Evidence” gave rise to conforming amendments to ISA 200. These amendments are effective for audits of financial statements for periods beginning on or after December 15, 2004 and have been incorporated in the text of ISA 200....
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...保证 22 audit 审计,审核,核数 23 audit acceptance 审计承兑 24 audit approach 审计靠近 25 audit committee 审计委员会,审计小组 26 ahudit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 审计报告如一个通讯方法 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员 36 audit timing 审计定时 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors duty of care 审计（查帐）员的抚养责任 40 auditors report 审计报告 41 authority attached to ISAs 代理权附上到国际砂糖协定 42 automated working papers 自动化了工作文件 43 bad debts 坏账 44 bank 银行 45 bank reconciliation 银行对账单,余额调节表 46 beneficial interests 受益权 47 best value 最好的价值 48 business risk 经营风险 49 cadbury committee...
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...report now? What we learned from research is a positive message: the auditor’s opinion is valued, and users want to hear more from the auditor – more pertinent, and more tailored, information about the specific audit performed on an entity’s financial statements. There is symbolic value in the current report, but little communicative value – and users see the potential for the auditor to provide more value and more transparency. So, now is the time to lay the foundation for the auditor’s report of the future. The Beginning of a New Era I am pleased – indeed proud – to announce that in July the IAASB published its Exposure Draft “Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs).” The IAASB...
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...ISA ISA 706 January 2009 International Standard on Auditing Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report 706 INTERNATIONAL STANDARD ON AUDITING 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this standard in January 2009 for publication. This standard should be read in conjunction with the Preface to Malaysian Approved Standards on Auditing; Preface to International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services; Glossary of Terms and International Framework for Assurance Engagements. The status of International Standards on Auditing is set out in the Preface to Malaysian Approved Standards on Quality Control, Auditing, Review, Other Assurance and Related Services. Applicability International Standards on Auditing (ISAs) are to be applied in the audit of financial statements under all reporting frameworks. Reporting frameworks are determined by legislation, regulations and promulgations of the Malaysian Institute of Accountants and where appropriate mutually agreed upon terms of reporting. ISAs are to be applied in the audit of historical financial information. Effective Date in Malaysia Effective for audits of financial statements for periods beginning on or after January 1, 2010. Reproduction of Full Text of Final IFAC Publication “Copyright...
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...Bangladesh Standards on Auditing (BSA) Current Status of Adoption of ISA |BSA | |Present Title | | | |200 | |Objective and General Principles Governing an Audit of Financial Statements | | | |210 | | Terms of Audit Engagements | | | |220 | | Quality Control for Audits of Historical Finance Information | | ...
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...passwords, access cards or biometric data. “User authorization” consists of access rules to determine the computer resources each user may access. Specifically, such procedures are designed to prevent or detect: • • • • • Unauthorized access to on-line terminal devices, programs and data; Entry of unauthorized transactions; Unauthorized changes to data files; The use of computer programs by unauthorized personnel; and The use of computer programs that have not been authorized. *Accounting estimate—An approximation of a monetary amount in the absence of a precise means of measurement. This term is used for an amount measured at fair value where there is estimation uncertainty, as well as for other amounts that require estimation. Where ISA 540 2 addresses only accounting estimates involving measurement at fair value, the term “fair value accounting estimates” is used. *Accounting records—The records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers, journal entries and other adjustments to the financial statements that are not reflected in formal journal entries; and records such as work sheets and spreadsheets supporting cost allocations, computations, reconciliations and disclosures. Agreed-upon procedures engagement—An engagement in which an auditor is engaged to carry out those procedures of an audit nature to which the auditor and the entity and any appropriate...
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...Notes I.28 Session – I important that they would affect the auditor’s report if not resolved. They include the following: • Matters that are significant and involve issues regarding the appropriate selection, application and consistency of accounting principles pertaining to the financial statements, including related disclosures. Such matters often relate to accounting for complex or unusual transactions or to estimates and uncertainties and any applicable management assumptions. Results of auditing procedures that indicate the financial statements or disclosures could be materially misstated or that the auditing procedures need to be significantly modified. Circumstances that cause the auditor significant difficulty in applying auditing procedures he or she considers necessary. Other findings that could result in modification of the auditor’s report. Compliance of Auditing Standards and Audit Documentation – a must for all practice units satisfy any applicable legal or regulatory requirements for records retention. Internationally the norm is assemble the final audit file and submit it for archiving within 60 days from the date of our audit report. The PCAOB standard has shortened this period to 45 days. 51 The auditor would also need to adopt procedures that enable him or her to gain access to the documentation throughout that period. One way for auditors to accomplish this is by creating a policy to maintain electronic documentation. One needs to bear in mind...
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...Ang “ AlDub Phenomenon”ayon sa pananaw ng mga mamayan ng baranggay 409 Lergada, Manila. Pinunong Pangkat Kenneth Angelo Reyes Miyembro ng Pangkat Christian Amoguis Mary Edelyn DeLeon Marilyn Asay Jeffrey Colio Milfried Samuel Garcia Ezra Jay Polentisiya Enrico Romero Beatriz Porsuelo Bernal Kabanata I Ang Suliranin at Kaligiran Nito A. Panimula Iba’t – ibang mga telenobela at noontime show ang napanood na natin at tinangkilik. Dahil likas sa ating mga Pilipino ang manood ng mga palabas bilang panlibang o pampalipas ng oras, hindi maiwasang naihahambing natin ang ating karanasan sa mga bida o mga tauhan sa telenobelang palabas na ating napanood. Isa sa mga tinangkilik ng mga Pilipino hindi lang sa Pilipinas pati narin sa ibat-ibang panig ng mundo, ay ang Kalyeserye na AlDub sa noontime show na Eat Bulaga sa Estasyon ng GMA na pinagbibidahan ni Alden Richards bilang Alden at Maine Mendoza bilang Yaya Dub. Kinabibilangan din ito nila Jose Manalo, Wally Bayola at Paolo Balesteros bilang mga Supporting character sa serye. Nakilala si Alden Richards sa mga kanyang ginampan ang karakter bilang Jose Rizal sa Teleseryeng “Illustrado” at Pelikulang “The Road”. sa GMA Network bago maging co-host sa Eat Bulaga sa Segment na “That’s My Bae.” Samantalang si Maine Mendoza a.k.a Yaya Dub ay nagsimula bilang isang “Dubsmash Queen”. Dahil sa dami nitong Dubsmash na ini-upload sa kanyang Facebook account na naging basehan ng kanyang karakter na Yaya Dub sa...
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...BUSINESS & ACCOUNTING Towards Reducing the Audit Expectation Gap Possible Mission? Teck Heang Lee, Dr. Azham Md. Ali & Shamini Kandasamy 18 ACCOUNTANTS TODAY • February 2008 Towards Reducing the Audit Expectation Gap: Possible Mission? The auditing profession believes that the increase in litigation and criticism against auditors may be due to the audit expectation gap. The audit expectation gap is defined as the difference between what the public expects from an audit and what the audit profession accepts the audit objective to be. The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations of the public, the lower the credibility, earning potential and prestige associated with the work of auditors. The objective of this paper is to review and evaluate some of the possible solutions that can be taken to narrow the gap. The study found the proposed solutions in the literature are unlikely to be implemented in view of the practical issues identified. Hence, the proposed solutions are only likely to be effective on theoretical grounds. It is hoped that this paper will provide some insights into proposed solutions which will enable the audit expectation gap to be reduced in a comprehensive and effective manner. E xternal auditing plays an important role in contributing to the effectiveness and efficient functioning of business operations, the capital markets, and the economy by adding...
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