...Define analytical procedures: evaluations of financial information made by a study of plausible relationships among financial and nonfinancial data which involves comparing recorded amounts to expectations developed by the auditor. Describe the 5 sources of expectations Financial information for other comparable prior periods. ❑ Are prior trends continuing? ❑ Are new trends developing? ❑ Have changes not occurred where you expect to find them? ❑ The text (p. 374) discusses two ways to develop expectations, simple trend analysis and regression analysis. Budgeted amounts and anticipated results ❑ The variance, or lack of variance, may warrant further investigation. Relationships among elements of financial information within the period ❑ Ratios can be based on ❑ Two income statement accounts ❑ Two balance sheet accounts ❑ A balance sheet and income statement account. ❑ The auditor may also consider several accounts using common size statements. Similar information regarding the entity's industry. ❑ Due to your experience, you will develop "rules of thumb" ❑ e.g., in banking ❑ net income / total assets = ~1% ❑ total loans / total assets = ~ 60% ❑ The text also discusses other sources of industry information, such as Dun and Bradstreet or Robert Morris Associates. Relationships of financial information to operating...
Words: 415 - Pages: 2
...Afternoon, you see a young lady walk up a flight of stairs to unlock a door, she drops the key and it falls down the stairs where she has to go back down and retrieve it. Without this key she cannot enter her house, but we see later that a man has no problem with the key in the same door. What if the key is not really a key? What if the key is the key to happiness? What if happiness isn’t what we think it is? What if it’s just an illusion of what makes us fall down the stairs. It’s never set in stone how our lives will end up. You have to fight through the obstacles in your way if you want to be happy in life. The same is true in the Meshes in the Afternoon. We see the lady running up and down stairs. I believe this is how her life has been. She has been in an up and down struggle with life. There have been hazards on her path to happiness; this is why we see her hesitate when we see the knife on the stairs. This is the same in life today. It’s never easy, but we keep pushing, we keep running up those stairs. We also see the lady in the film multiple times with a key. This key also has transformed into a knife. To me, in correlation to the stairs, the key serves the purpose of happiness. Even though the key can take her on the path of happiness, it’s what caused her suicide. When she dropped the key maybe this was a sign that she shouldn’t have gone inside. The key was a sign trying to save her life. When she preceded inside that was her unhappiness taking over. That’s what caused...
Words: 464 - Pages: 2
...Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs dfsdfsdf Asdcfs...
Words: 420 - Pages: 2
...will earn your grade based on: 1) Punctuality 2) Level of preparation for the meeting and oral participation during the meeting Keep in mind that make-ups ARE NOT DECIDED YET and, IN THE CASE there will be, you WON’T EARN THE TOTAL OF THE POINTS (10) DESPITE YOU FULFILL THE CRITERIA MENTIONED ABOVE. Accordingly, I STRONGLY RECOMMEND YOU TO ASSIST TO THE MEETINGS IN YOUR REGULAR DAY AND TIME AND FOLLOW THE GUIDELINES. The basic structure of the third meeting will be as follows: 1) Identifying professions 2) Identifying places and activities to do on those places (and talk about them) 3) Identifying food and different types of food (and talk about it) In this meeting vocabulary command will be crucial to perform well during it. Your grade for this meeting will depend heavily on how well prepared...
Words: 652 - Pages: 3
...mushy... overly emotional or sentimental ... Bata pa ako, hilig ko nang magsulat. Sa pagsusulat kasi mas na e-express ko yung gusto kong sabihin para sa isang tao. ...Siguro kasi hindi ganun kataas yung level of confidence ko to express myself to other people. Major, major problem ko kung paano ipaparamdam at ipapakita sa iba kapag masaya ako... malungkot.. o kahit pag galit na ako.. hinde ko yun masabi... Ang gagawin ko.. pupunta ako sa isang lugar na ako lang at walang iistorbo sa akin.. dun magsusulat ako, magdra-drawing o kaya kakanta.. depende sa mood.. basta sa mga method na yun nailalabas ko yung nasa puso't isipan ko. ... 31 na ako.. at my age, i'm still facing the same dilemma... hirap talaga ako i-express yung real feeling ko.. Slightly, nagkaroon ako nang konting tapang dahil na din sa mga napagdaanan ko sa buhay.. But I can say na hinde enough yung confidence ko sa tuwing magsasalita ako.. ... malaki ang naitulong nang facebook sa akin kasi kahit papaano I can express my real self sa wall ko. yung ibang tao na ang perception sa akin ay masungit at isnabera, thru fb, nakipag-kaibigan naman sila sa akin... pero bakit naman sila ganun,, ang bilis humusga? Kung sila nga , hindi ko pinag-iisipan nang kahit ano, tapos ako na-judge nila na ganun.. buhay nga naman, oo... Hinde talaga pwedeng hanapin yung ugali mo sa iba...tsk.. tsk.. tsk. ... sanay naman na ako masabihan na masungit.. ewan ko ba sa mukha ko, palagi nasasabihan na lagi daw nakasimangot...
Words: 845 - Pages: 4
...SYLLABUS INDIAN BUSINESS ENIRONMENT MBA–2nd SEMESTER, M.D.U., ROHTAK External Marks : 70 Time : 3 hrs. Internal Marks : 30 UNIT-I Nature, components and determinatnts of business environment; basic nature of Indian economic system; relation size and growth of public and private corporate sector, social responsibility of business; broad features of India's now economic policy. UNIT-II Trend and pattern of industrial growth; review of industrial policy developments; industrial licensing policy; liberalisation of the private sector; trends and issues in corporate management; growth and problems of the small scale sector; public sector reforms and privatisation the problem of industrial sickness; MRTP Act, SICA and Industrial Disputes Act. UNIT-III Development banks for corporate Sector (IDBI, IFCI, ICICI) - trends pattern and policy; regulation of stock exchanges and the role of SEBI; banking sector reforms, challenges facing public sector banks; growth and changing structure of non bank financial institutions; problem of non performing assets in Indian Banks. UNIT-IV Trend and pattern of India's foreign trade and balance of payments; latest EXIM policy-main features; policy towards foreign direct investment; globalisation trends in Indian economy; role of MNC's; India's policy commitments to multilateral insitiutions - IMF, World Bank and WTO. NOTE : The question paper will be set by the external examiners. The external examiner will set 8 questions in all, selecting not more...
Words: 21473 - Pages: 86
...In chapter 27, entitled, “Title IX at 40,” Mary Jo Kane analyzes the importance that Title IX has played for women in sports and corrected many misconceptions associated with the legislation. Following the enactment of Title IX, women’s participation in sports has increased substantially; however, work toward integration of women in the sports world is not complete. As Kane says in her conclusion, parity has not yet been attained (252). Therefore, not only do I agree with Kane, but also I will argue that headway in some aspects of athletics has actually been reversed since the implementation of Title IX. My main argument follows the disjunctive model as follows: Either Title IX improved all aspects of women’s participation in sports, or had a neutral affect on women’s sports, or Title IX diminished women’s contribution to sports in some ways, while improving others. Title IX did not completely improve women’s participation in sports. Therefore, Title IX has diminished some of women’s contributions to the sports world....
Words: 560 - Pages: 3
...Title IX is a law that states, "No person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any education program or activity receiving Federal financial assistance..." —United States Code Section 20. There are most definitely people that would oppose this law, but most can agree. There should not be discrimination to women, and there shouldn’t have been from the start. Title IX provides women freedom to be able to do whatever men can do. Discrimination among women is huge and men feel that some sports should be kept for just men only. “The 1960’s were an especially important decade for transformations in American society, which supported the institution and protected of broad civil rights.” (Title IX: An Overview, Aliprandini, Michael) In 1972, less than 30,000 women nationwide participated in college athletics, while 170,000 men participated, according to the Washington Post. Now that Title IX is active, today more than 180,000 women play sports sponsored by their colleges. ”Women are 45 percent of the athletes at NCAA Division 1 institutions…” (Title IX: An Overview, Aliprandini, Michael) This shows that women have wanted to be involved in sports for a while. The number of women playing in college sports has increased 150,000 since Title IX started. This shows that women really have fought and are completely against the discrimination. “The law is applicable to all schools...
Words: 741 - Pages: 3
...Mark Zawada Title IX Title IX states, “no person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any educational program or activity receiving federal financial assistance”(Coakley). This law has been under scrutiny the last couple of decades. Mainly by those who have a misconception that the Title IX law has hurt male athletics in college sports. The fact of the matter is that Title IX does not affect the state of men’s athletics and has not had a negative affect towards male athletes. Title IX is a law that provides equal opportunities for both men and women. One of the biggest misconceptions is that Title IX has had a negative impact on male sports in intercollegiate athletics. People who are against Title IX state that men’s programs get cut due to the fact that universities have to provide equal scholarships to both men and women. The Women’s Sports Foundation states that, “Title IX's purpose is to create the same opportunity and quality of treatment for female athletes as is afforded male athletes. The law does not require reductions in opportunities for male athletes” (www.womenssportsfoundation.org). In fact, Erik Brady of the USA Today writes that, “Men’s teams in other sports have been added over the years to more than offset the teams dropped. She says schools that drop men's sports often give reasons other than Title IX. And she points out that of...
Words: 1975 - Pages: 8
...An auto title, also known as a "pink slip," is a legal certificate of ownership issued by the Department of Motor Vehicles (DMV). Among other information, it lists the current owner's name and address, the make, model and year of the vehicle, and the first date sold. An auto title is a very important document that is often kept in a safety deposit box or other secure location. When selling a vehicle, the auto title must be signed over by the seller. The buyer then takes the title to the DMV to register the car in his or her name. A fresh auto title is prepared by the DMV and mailed to the new owner, listing the buyer as the current owner. When that buyer wishes to sell the car, he/she must go through the same process of signing the auto title over. In addition to the owner or lien holder, the auto title also lists the vehicle identification number (VIN). This is a unique number that appears on a steel strip on the dash of the vehicle, inside the driver's door jam, or in the engine compartment. When purchasing a car from a dealership or private party, be sure to check that the VIN on the vehicle matches that on the auto title. The auto title also lists mileage at the last date of sale. This allows consumers to perform a cursory check to see if the odometer or mileage indicator on the car seems reasonable given the time that has passed since the auto title was generated. For example, if the title shows that the car had 65,020 miles on it two years ago, and the vehicle's odometer...
Words: 563 - Pages: 3
...Title IX: Equity or Elimination? Issues of gender equity have confronted American society since its inception. The Declaration of Independence specifically states that all "men" are created equal, leaving out women, just as the Constitution originally denied women the right to vote. Over the past two and a half centuries, however, women have striven to obtain equal rights. In 1848, for instance, leaders of the women's suffrage movement, such as Susan B. Anthony, adopted a Declaration of Sentiments calling for an equal rights amendment including women ("Women's Rights" par. 1). In 1920, the Nineteenth Amendment to the Constitution finally adhered to their wishes, giving women the right to vote. Despite these important steps, women in the United States, a nation founded on the ideals of freedom and equality, continue to battle for equal rights. A key moment in this fight for equality occurred in 1972 with the passage of the Title IX Amendment to the Equal Opportunity in the Education Act. Title IX states: "No person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any education program or activity receiving Federal financial assistance" (Sadker par. 2). This piece of legislation has had a profound impact upon college athletics. The National Collegiate Athletic Association (NCAA) has interpreted Title IX as requiring an equal opportunity for male and female athletes at our...
Words: 1544 - Pages: 7
...The Mabo case was initially seen as a revolution in Australian Law, but its legal effects have turned out to be largely illusory. Discuss this statement The Mabo vs. Queensland case was the first major land title claim made by Indigenous Australians for their traditional lands. When the Mabo case was resolved it was seen as a landmark decision by the High Courts and was an was the start of other of cases native title claims to be made against the States and territories. This was evident with the Wik case that followed in the years after Mabo. In order to determine the effect that the Mabo case has had on Australian Law and subsequent cases we need to look into the details of the case, what judgement was made, and how that judgement came about. Then the details of the judgement can be used to look at other decisions like Wik, and how the legislations and proceeding acts have been introduced. Discussed also will be the potential effect that the Mabo case had, not only with land rights and native title issues, but also to help with the reconciliation of the displaced aboriginal people upon British settlement. As you will read later there was a lot of potential for the governments of the day to use these decisions, but there was great reluctance to protect themselves and other members Australia. We can begin by having a look in further details of firstly the Mabo vs. The State of Queensland case, then the Wik vs. The State of Queensland case. You will note that although...
Words: 1955 - Pages: 8
...There have been many laws passed to equalize the rights of different genders. One of these laws is Title IX. Title IX is an education amendment that took effect in 1972 and was signed by Richard Nixon. It makes school more equal for both genders. Title IX also “balanced” girls and boys education and athletics. An example is how girls cannot play football in high school while boys cannot play volleyball in high school. Title IX is a good thing for the most people, but should it be changed? Title IX has changed sports for girls. Before title IX was passed, only 1 out of 21 girls played a sport in high school.(Title IX official web site) It applies to all institutions that receive federal funding. In 1976, the NCAA challenged the legality of...
Words: 608 - Pages: 3
...new Word document for this Assignment instead of typing directly into this document. Overview: “Personal Philosophy of Nursing” In this module’s Assignment, you will draft a formal paper expressing your personal philosophy of nursing paper. In this paper, you will provide a framework for your personal practice of nursing and reflect on why you chose nursing as a profession. Your paper will define how you interact with patients, family members, other nurses, and other health care professionals. Since this is your first formal paper for the program, be sure to use the resources listed below to ensure you are using the proper APA formatting, title page, and scholarly language. Be sure you develop a method of naming your assignment documents as you save them on your computer so you can easily retrieve them when you submit them into the appropriate assignment/document area in Blackboard. Resources ANA Code of Ethics APA Module* http://gseacademic.harvard.edu/~instruct/articulate/APA/player.html (This is also printable. Follow instructions in the tutorial.) Scholarly Writing Tips* (*Available in the Resource section of this module) MS Word Help and How-To Word 2007 - http://office.microsoft.com/en-us/word/FX100649251033.aspx?CTT=96&Origin=CL100636481033 Word 2003 - http://office.microsoft.com/en-us/word/FX100649261033.aspx?CTT=96&Origin=CL100636481033 Review your course readings, lecture, and your Module 2 Resources before completing this module’s Assignment...
Words: 1741 - Pages: 7
...Katie Higgins Mr. Mishou English IV 12 April 2013 Title IX “No person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any educational program or activity receiving Federal financial assistance” (Primer). These thirty-seven words make up the civil rights law Title IX, which is widely known for reforming athletics, although it is never directly mentioned. First, the detailed history shows how many people worked rigorously to get the law passed. Furthermore, Title IX’s numerous tests show how verify schools complying with the law. Lastly, Title IX has increased the participation of women in athletics significantly over the past forty years. Title IX, the controversial federal civil rights act, has shaped athletics to how they are today by creating equal opportunities for female athletes. Flashback forty-one years to before Title IX changed the lives girls and women forever. Girls were not encouraged to play sports at a young and scholarships were not available for women to play athletics in college. People like Pat Summitt, arguably one of the best women’s basketball coaches ever, was not receiving fair treatment while playing collegiate basketball. In 1972, before Title IX was signed, Summitt played basketball for the University of Tennessee-Martin. The team was given uniforms that were used in the Physical Education classes and placed numbers on the back with tape....
Words: 2712 - Pages: 11
