普华永道Internal Audit Services.ppt,Internal Audit Services The PwC Perspective Jim LaTorre Dick Anderson Discussion Topics Anatomy of a Big 4 Firm PwC’s Internal Audit Services Practice PwC’s Internal Audit Advisory Service Offering Sarbanes-Oxley and
Theuseofevidenceisnotuniquetoauditors.Evidenceisalsousedbyscientists,lawyers,andhistorians.©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 7-3 LearningObjective2 Identifythefourauditevidencedecisionsthatareneededtocreateanauditprogram.©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/...
12、37 Accounts Receivable 275,050 Prepaid Insurance 37,795 Interest Receivable 20,493,Permanent Files,These files are intended to contain data of a historical or continuing nature pertinent to the current audit.,Current Files,Audit program,General information,Working trial balance,Adjusting and reclass...
Chapter24CompletingtheAudit(审计学-英文版)CompletingtheAudit Chapter24 ©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 24-1 LearningObjective1 Conductareviewforcontingentliabilitiesandcommitments.©2006PrenticeHallBusinessPublishing,Auditing11/e,Arens/Beasley/Elder 24-2 SummaryoftheAudit...
companiesfromenteringamarketplaceeasily. Thinkabouthowtoughitwouldbetostartupa hospital,aninsurancecompany,oranairline! Audit“barriers”involve: Externalqualitycontrolreview(peerreview) Continuingeducationrequirementforstaff Independenceinfactandappearance Operationalstructureslikesupervision ...
deniationofeachterms,plsrefertoHD1.1) 从2005年7月至2006年6月,所有现役员工个人信息,包括:姓名,**保险号码,性别,生日,雇用时间,年薪或时薪等级,奖金, 最近评估等级,医疗保险计划和医保类型(只包括员工本人,员工配偶及子女.(具体定义请查阅HD1.1) 现役员工个人信息,包括:姓名,**保险号码,性别,生日,雇用时间,年...
(Board), the Federal Deposit Insurance Corporation (FDIC), the National Credit Union Administration (NCUA), and the Office of the Comptroller of the Currency (OCC) (collectively, the "Agencies"), alerts financial institutions'[See Footnote 1] boards of directors, audit committees, management, ...