The correlation of the test-retest results was statistically significant (r = 0.711, P = 0.020). Using the ROC curve at the cutoff point of 8, a specificity and sensitivity of 89% and 99% was achieved for the test and the accuracy of the area under the curve was achieved to be 99%...
Cutoff 我們有專家為這個問題所編寫的解答! When auditing merchandise inventory at year-end, the auditor performs audit procedures to obtain evidence that no goods held on consignment are included in the client's ending inventory balance. This audit procedure provides assurance about which management asse...
CONCLUSION: STOCK CUTOFF PROPER. 12 AUDIT PROGRAM PROCEDURE VI. TEST THE ALLOCATIONS OF LABOUR AND OVERHEAD A. Obtain the client’s computations of allocations of labour and overhead to specific items of inventory or to the inventory as a whole when standard costing is not used. Assess the ...
This test is performed to assess the assertion ofA. authorization and accuracy.B. completeness.C. cutoff.D. occurrence. B. completeness. Which of the following control activities may prevent the failure to bill customers for some shipments?A. Each shipment should be supported by a prenumbered ...
Using a cutoff of 3, of a total of 12 points, the AUDIT-C would identify 90% of patients with active alcohol abuse or dependence and 98% of patients with heavy drinking, although the specificity was only 60% (false-positive rate 40%). For a more specific test, a cutoff of 4 or ...
Running cutoff tests will ensure whether transactions for the fiscal year are included in your end-of-year financial statements. An audit is checking to see you have established an internal control system that documents everything accurately and within the correct timeframe. There is no standard ...
Cutoff This means that transactions and events have been recorded in the correct accounting period – for example, if goods are delivered prior to year end, they are included in the cost of goods sold, not inventory. Step 2: Identify the audit procedure Explan...
This study examined cutoff scores on the new (2014) US-AUDIT (Alcohol Use Disorders Identification Test), adapted for U.S. standard drinks. No studies have examined optimal cutoff scores on the US-AUDIT for college students. 250 undergraduates (65% men) completed the US-AUDIT. At-risk drink...
liabilitiestest”] Purchasecutofftesting 2/5/20157 WhyAren’tAccounts PayableTypically Confirmed? Confirmingrecordedliabilitiesoflittle valueforcompletenessconcerns Ourconcerniswithwhatisnotonthe books! Whatifnoopentransactionswitha vendorhavebeenbooked?
审计Audit—Arensechpptge CompletingtheTestsintheAcquisitionandPaymentCycle:VerificationofSelectedAccounts Chapter19 5-5 LearningObjective1 Recognizethemanyaccountsintheacquisitionandpaymentcycle.19-2 AccountsAssociatedwiththeAcquisitionandPaymentCycle Assets:19-3 LearningObjective2 Designandperformaudittestsofproperty,...