...that they were negligent and fraudulent in their performance. As the receivables were being confirmed at year-end, Coopers & Lybrand took management’s word on a fictitious confirmation instead of following up and confirming it directly with the company. Also one of the accounts with the most sales closest to year-end, West Coast Liquidators, did not even have its receivables checked. If followed up on, fraudulent activity would have been found immediately. 3. The auditors of Coopers & Lybrand should have confirmed the receivables based on the magnitude of each one. These sales should also be on the cutoff sales reports because of how much money is being exchanged and its closeness to year-end. 4. An alternative measure that could be performed would be direct contact with the business the confirmation never came back from. With direct contact, one can get evidence from the company from someone that knows about the financials of the company. As shown in the case, relying on the opinion of upper management might not be the smartest move. 5. While I do not think it is the responsibility of the auditor to determine if upper management is engaging in insider trading, I do see how an auditor performing an in depth audit could determine if someone was performing the act. With insider trading, many shares or even blocks of shares will be sold for what it seems...
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...Think about an experience, positive or negative, that has affected the course of your life. Post a 200- to 300-word response to the following: Do you think this event changed your personality? If it has changed your personality, how has your personality been changed? If the event has not changed your personality, why not? How much of your personality do you think has been determined by environmental influence vs. genetic influence? This particular checkpoint is very difficult for me to answer, however because it has affected my life and changed my personality it is one I must answer. I was raped at the age of 4 by my father’s best friend. My mother had given me up to my 19 year old father and I lived with him and “Tommy” his friend since 2nd grade. I looked to him as an Uncle and by all accounts adored him. I can vividly remember almost every detail of the room, the day, what I was wearing and what I was thinking. Tommy had blonde curly hair that was long and he was standing at the door way completely naked. I remember thinking that this doesn’t seem right and that he shouldn’t be doing that but at 4 and no one around what could I do. I had not realized until later on in life what all exactly happened, however upon moving back with my mom at the age of 8 I knew something was not right. I would have nightmares and describe a man with curly blonde hair and a doorway. This was a reoccurring dream that disturbed me deeply. My abusive emotionally and physically mother...
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...The message was that if a Provider sent in a Sample Claim Form and if the form was missing information, they could confirm with the provider what the correct information was, then insert it into the form themselves. What Channel was used to send the message? The message was sent through an E-Mail message. What was the misunderstanding that occurred? In the E-mail that was sent the manager loosely worded the new exeception to the Sample Claim Form rules. In the explanation she did not site that we would need to provide written confirmation from the Provider that was missing information from their Sample Claim, that states the Network Development team has permission to add the missing information. Since this small detail was not added, when the representatives heard the information, they thought that they could gather the information needed from other documents submitted by the Provider, and insert it into the form without gathering a confirmation from the Provider that the information is correct. When the representatives began a large project, one of the representatives inserted the wrong billing information into the form without confirming with the Provider, which caused the Provider’s claims to be delayed. This resulted in an angry provider who terminated his contract with the company and stress between the relationships of the Network Development Reps, the Credentialing Department Manager, and the manager of Network Development. How...
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...October 2015 Amount First World Hotel Standard Room (Room with view subject to availability) 19 October 2015 20 October 2015 1 1 Details Best Deal Entitlements: - One night stay - Room only Total 50.00 MYR 50.00 MYR Page 1 of 2 Terms & Conditions Best Deal Promotion Information a) All hotels, room rates, categories of rooms and other information published are correct at the time of publication. b) All room rates offered in this promotion are subject to change at any time without prior notice based on room availability at the time of management's discretion. Confirmation of Booking a) Confirmation of reservation is subject to: -room availability -first come first served basis -other terms &conditions herein contained and/or such other terms &conditions that may be reasonably imposed upon confirmation b) The room booking is confirmed upon issuance of a confirmation email and full payment. Guests shall be liable to contact us immediately id he/she fails to receive any reply from us for whatever reasons. Once confirmed, NO CANCELLATION request will be entertained. c) NO CANCELLATION &AMENDMENT allowed. d) Genting Rewards Card members are not entitled to earn rewards Point (RP) for Best Deal package. We wish to inform that the type of room assigned to you is automatically allocated by our system according to the room category you have booked. As such you may get an old or a newly renovated room. Should you have special requests or change of...
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... It is a time when one separates themselves from everyday surroundings and society and takes a ‘sacred voyage’ or journey to a special place, a sacred place. This place is often where one endures hardships or tests that cause a person to think about all they have learned and have been and who they really are and intend to be. This stage is often called the initiation and is marked by a challenge or struggle. It is a time of overcoming, a time of accomplishment and at its end one emerges a changed person returning to their daily existence. They are reintegrated into society in a new way, a new person. An example of a rite of passage here in the United States among adolescents could be found in the Catholic Church practice of confirmation. In the Catholic Church, babies are baptized at birth. This is the parents and congregations commitment to raise the child...
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...valvaro83gmail .com mportant Reminders Good morning, Mr. Alvaro, before we proceed with your application, please take note of the following documentary requirements that you need to prepare. GENERAL REQUIREMENTS * Personal appearance * Confirmed appointment * Birth Certificate (BC) in Security Paper (SECPA) issued by the National Statistics Office (NSO) or Certified True Copy (CTC) of BC issued by the Local Civil Registrar (LCR) and duly authenticated by NSO. Transcribed Birth Certificate from the LCR is required when entries in NSO Birth Certificate are blurred or unreadable. (Report of Birth duly authenticated by NSO if born abroad) * No need to submit a passport size photo * Valid picture IDs and supporting documents to prove identity (Please refer to List of Acceptable IDs and List of Supporting Documents) LIST OF ACCEPTABLE IDS (At least 1 of the following): * Government-issued picture IDs such as the following: * Digitized SSS ID * Driver’s License * GSIS E-card * PRC ID * IBP ID * OWWA ID * Digitized BIR ID * Senior Citizen’s ID * Other acceptable picture IDs such as the following: * Old College ID * Alumni ID * Old Employment IDs LIST OF SUPPORTING DOCUMENTS (At least 3 of the following): * Voter’s ID * NSO Marriage Contract * Land Title * Seaman’s Book * Elementary or High School Form 137 or Transcript of Records with readable dry...
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...Congratulations on getting through the first stage of our recruitment process. Please read the following information which tells you more about the position you have applied for. 1) The contract we will be offering to you is a temporary contract of 12hrs. a week. You will be expected to be able to flex up your hours based on your availability and the needs of the business, especially flexing up your hours for our busiest peak weeks. 2) The rate of pay will be £6.54 per hour. 3) If successful you will start work week commencing 26th October and your contract will end in the first week of January. 4) You must attend our Go Live training which will be a one day course, dates to be confirmed. 5) Your availability to work must be satisfactory for the needs of our business to be able to offer you a position within Dixons Carphone. (Please find attached form for your availability). Please note that evenings and weekends are our busiest periods. 6) All colleagues are required to work over the Christmas period which will include Boxing Day and may include New Year as well. 7) You will be provided a uniform. 8) You are paid every four weeks and any hours over your contract is paid 2 weeks in arrears. I hope that this has answered any questions you may have and also clarifies any working arrangements before we commence the next stage of the recruitment process. Please note although this is for a peak temporary contract we may have positions...
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...Order confirmation ORDER CONFIRMATION NO.:601-642 DATE: 4/1/2012 SOLD TO: SHANGHAI LUTONG INTERNATIONAL TRADE CO. LTD No. 2000 Hunan Rd, Pu Dong, Shanghai, China, 201204 People´s Republic of China DELIVERY TO: SHANGHAI LUTONG INTERNATIONAL TRADE CO. LTD No. 2000 Hunan Rd, Pu Dong, Shanghai, China, 201204 People´s Republic of China Dear Nansi Li, We are sending you our order confirmation, according to your order date 4th January, 2012. I have read and understood the terms and condition of this order confirmation; The Exporter and the owner of the brand is AlisaSunrise S.A. I confirm that the above is not allow to so any changes or modifications and authorize the inmediate send of the agreement without the option to cancel. The good are owned by the Company until the payment is completed in its entirety. SUM TAX TOTAL SUM Terms of payment: As we agreed against our order confirmation 50% in advance (4.1.2012) and the rest 50% against the documents by email, Bill of Loading, Phitosanitary Certificate, Certificate of Origin, Packing list, and Invoice, and Quality Report. ………………………………………………………….. SHANGHAI LUTONG INT. TRADE CO LTD. ALISASUNRISE S.A. ⎢Ave. Joaquin...
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...receive the conference registration forms which must be filled, signed and submitted along with your front page of passport. You are hereby required to submit your filled forms and your hotel booking receipt before the deadline date to enable us forward the approval of your participation document to the U.S Embassy in your country for the processing of your visas and also to contact the airline authority to issue your air round trip ticket immediately. Your traveling documents will be processed here in United States and you will be notified immediately after confirmation. NAME IN PASSPORT: PASSPORT NUM: DATE OF BIRTH: PLACE OF BIRTH: OCCUPATION: COUNTRY OF RES: You are to fill in the form with your information details to confirm your registration to join the list of participant coming for the global conference. All filled registration forms should be submitted to the secretary office for proper approval and confirmation. ________________ Participants Signature *Please read clearly and if some of these categories don't apply to you then please state by writing N/A Name (Mr. Mrs. Miss.) Nationality Present Address (country of resident) In Case of Emergency Contact: Phone Number: Address: Phone Number: Email address: Fax Number: What Languages do you speak? (In order of fluency): Passport Number: Marital Status (circle one): SINGLE MARRIED Type of Passport: DIVORCED SEPARATED Name and address of group or Organization: Registration file number : location...
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...Name:___________________________ Date:_____________________ Time:____________________________ Test I. IDENTIFICATION: Identify the following. __________________1. The Greek word for “ Messiah- Anointed One”. __________________2. The most important characteristic of Fire . __________________3. It means both destruction and life for the Jew. __________________4. Stressed the importance of infant baptism. __________________5. Provided for the use of water in ritual cleansing. Test II. TRUE OR FALSE. Write True if the statement is correct and False if the statement is wrong. __________________1. The Holy Oil is used in baptism as an important symbol with profound meaning. __________________2. St. Augustine understood baptism as a drowning or a death and rebirth as a new being. __________________3. The rich symbolic anointing chrism reminds the Jew that his or her task is to walk in the footstep of Jesus. __________________4. The Petrine Gospels (Matthew, Mark, Luke) all give accounts to Jesus Baptism. __________________5. Dead bodies were also anointed with oil as a preparation for burial. Test III. ENUMERATION. Enumerate the following 1-3 three things symbolized by Jesus’ baptism as asserted by the Theologian Bernard Cooke. 4-6 first group of sacraments: SACRAMENT OF INITIATION 7-8 third group of sacraments: SACRAMENT OF HEALING 9-10 second group of sacraments: SACRAMENT...
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...CONFIRMATION OF COVERAGE 09/03/2014 To whom it may concern: We are pleased to confirm short term medical coverage under the Atlas Series, insured by Sindicate 4141 at Lloyd’s, London and administered by HCC Medical Insurance Services. This coverage is valid worldwide, including the Destination Country(ies) listed below, except for the member’s Home Country and countries restricted by U.S. economic sanctions and embargo programs. Coverage does not include the US for non-US citizens under Atlas International. Effective Date: 09/10/2014||||| Home Country: Cameroon||||| Destination Country(ies): Portugal|||| Name|Certificate|Termination Date|Passport|Citizenship| KOTH KOULA JACQUES|I9231325|December 10, 2014| 01612754| Cameroon| |Atlas International|| Overall Policy Maximum|$ 1000000 (€797.800,00*)|| Deductible|$ 250 (€199,45*)|| Medical Expenses (including hospitalization)|Overall Maximum Limit|| Emergency Medical Evacuation|$ 500,000 (€398,900*)|| Emergency Reunion|$15,000 (€11.967,00*)|| Repatriation of Remains|Overall Maximum Limit|| Trip Interruption|$5,000 (€3.989,00*)|| Paid in full by|Visa|| ||| This coverage is extendable for up to 12 months for all clients. Coverage is extendable for up to 36 months for individuals covered under Atlas International. Coinsurance applies for expenses incurred within the US and Canada after the Deductible. Other limitations and exclusions do apply. Please see policy documents for further...
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...Audit Evidence of Grande Store Case Nancy Johnson Rasmussen College Author Note This paper is being submitted on January 23, 2015, for Gary Rosner, A340 Advanced Auditing Concepts and Standards course. Audit Evidence of Grande Store Case When it came to the audit of the Grande Store there was insufficient numbers (four out of 1,100) to be an exact for the confirmations that were made regarding what was spent by McClure Advertising Credits. With 114 pages, 1,100 vendors and $300,000 at least 1% should have been audited for each vendor. Getting information to confirm by an outsider who has the qualifications is reliable and acceptable but it should be in written form. The auditors of Grande Store used the phone. This alternative procedure might be acceptable but it should never be used. The auditors felt the differences in the audit were immaterial, but the auditors should have went further and found out the reason for these differences. If the auditors had kept track of the differences they might have found that there were many errors this causing them to find the reason why there were so many differences (Arens, Elder, & Beasley, 2012, pp. 175-206). When it came to testing the ad’s the auditors should never rely on just internal documentation. By trusting the internal documentation they did not have sufficient enough evidence to support the credits. Placing an ad is not sufficient enough evidences without quality supporting evidences from the vendor that it...
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...vacate their rooms. You are requested to pack your stuff & keep it in the wardrobes & book shelves and also lock it. The belongings, you are not carrying back home, can be kept in room blocked on each floor. On each floor two rooms will be blocked to keep all stuff of that particular floor. SH3 & SH4 Blocks All the students are requested to vacate their rooms. You are requested to pack your stuff & keep it in the wardrobes & book shelves and also lock it. The belongings, you are not carrying back home, can be kept in the room blocked on each floor of that particular block. Some students are not going home because of their Moot Competition or some other reasons. Kindly send us a confirmation mail if you are...
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...|Process Scenario |CS-1410 |On-Site Swap | | | |Create Replacement Order | | | |Create and confirm outbound delivery | | | |Create and confirm return delivery. | |Business Process | | | |Case Description | |Description of the business process setting that you will be configuring to | | | |Create replacement order in Helix – Return and ship model are different | |Check the replacement...
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...| |AUDIT OBJECTIVES | | | | | | | | | | | | | | | | |To ensure that: | | | | | | | | | | | | | | |A. |The balances represents all amount due to / from the central bank. | | | | | | | | | | | | | | |B. |The mathematical accuracy of the account is correct. | | | | | | | | | | | | | | |C. |Amounts represents all proper charges or amounts that can | | | | | | | |reasonably be expected to become payable and are properly recorded.| | | ...
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