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04 aren aud14c tb - Questions with answers
Introduction to Auditing (McMaster University)
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Auditing, 14e (Arens)
Chapter 4 Audit Responsibilities and Objectives
4.
1 Expl
ai
nt
heobj
e
c
t
i
veofc
onduc
t
i
nganaudi
toffinanc
i
als
t
a
t
e
me
nt
s
1)Thepur
pos
eoft
hefinanc
i
als
t
a
t
e
me
ntaudi
ti
st
oe
xpr
e
s
sanopi
ni
onon
A)t
heac
c
ur
ac
yoft
hefinanc
i
als
t
a
t
e
me
nt
s
.
B)t
hebal
anc
es
he
e
tandi
nc
omes
t
a
t
e
me
nt
.
C)t
hef
ai
r
ne
s
soft
hefinanc
i
als
t
a
t
e
me
nt
s
.
D)t
heannualr
e
por
t
.
Ans
we
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c
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i
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i
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toffinanc
i
als
t
a
t
e
me
nt
s
2)CAS200e
xpl
ai
nst
ha
tt
hepur
pos
eoft
hefinanc
i
als
t
a
t
e
me
ntaudi
ti
st
oe
xpr
e
s
sanopi
ni
onont
he
financ
i
als
t
a
t
e
me
nt
s
.Thi
sopi
ni
oni
sanas
s
e
s
s
me
ntofwhe
t
he
rt
hefinanc
i
als
t
a
t
e
me
nt
sar
epr
e
s
e
nt
e
d
f
ai
r
l
yus
i
ng
A)I
FRSs
t
andar
ds
.
B)anappl
i
c
abl
efinanc
i
alr
e
por
t
i
ngf
r
ame
wor
k.
C)mana
ge
me
nt
'
sas
s
e
r
t
i
ons
.
D)r
ul
e
sofpr
of
e
s
s
i
onalc
onduc
t
.
Ans
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c
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i
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toffinanc
i
als
t
a
t
e
me
nt
s
3)Theaudi
t
orgi
ve
sanaudi
topi
ni
onont
hef
ai
rpr
e
s
e
nt
a
t
i
onoft
hefinanc
i
als
t
a
t
e
me
nt
sandas
s
oc
i
a
t
e
shi
s
orhe
rnamewi
t
hi
twhe
n,ont
hebas
i
sofade
qua
t
ee
vi
de
nc
e
,t
heaudi
t
orc
onc
l
ude
st
ha
tt
hefinanc
i
al
s
t
a
t
e
me
nt
sar
eunl
i
ke
l
yt
omi
s
l
e
ad
A)apr
ude
ntus
e
r
.
B)mana
ge
me
nt
.
C)t
her
e
ade
r
.
D)i
nve
s
t
or
s
.
Ans
we
r
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e
c
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i
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onduc
t
i
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i
als
t
a
t
e
me
nt
s
1
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4.
2 Expl
ai
nmana
ge
me
nt
'
sr
e
s
pons
i
bi
l
i
t
yf
ort
hefinanc
i
als
t
a
t
e
me
nt
sandi
nt
e
r
nalc
ont
r
ol
s
1)Ther
e
s
pons
i
bi
l
i
t
yf
oradopt
i
ngas
oundandappr
opr
i
a
t
efinanc
i
alr
e
por
t
i
ngf
r
ame
wor
kand
c
or
r
e
s
pondi
ngac
c
ount
i
ngpol
i
c
i
e
s
,mai
nt
ai
ni
ngade
qua
t
ei
nt
e
r
nalc
ont
r
ol
s
,andmaki
ngf
ai
r
r
e
pr
e
s
e
nt
a
t
i
onsi
nt
hefinanc
i
als
t
a
t
e
me
nt
sr
e
s
t
s
A)wi
t
hmana
ge
me
nt
.
B)wi
t
ht
heaudi
t
or
.
C)e
qual
l
ywi
t
hmana
ge
me
ntandt
heaudi
t
or
.
D)wi
t
ht
hei
nt
e
r
nalaudi
tde
par
t
me
nt
.
Ans
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ar
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ai
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nt
'
'
sr
e
s
pons
i
bi
l
i
t
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ort
hefinanc
i
als
t
a
t
e
me
nt
sandi
nt
e
r
nalc
ont
r
ol
s
2)Ther
e
s
pons
i
bi
l
i
t
yf
ort
hepr
e
par
a
t
i
onoft
hefinanc
i
als
t
a
t
e
me
nt
sandt
heac
c
ompanyi
ngf
oot
not
e
s
be
l
ongst
o
A)t
heaudi
t
or
.
B)mana
ge
me
nt
.
C)bot
hmana
ge
me
ntandt
heaudi
t
ore
qual
l
y
.
D)mana
ge
me
ntf
ort
hes
t
a
t
e
me
nt
sandt
heaudi
t
orf
ort
henot
e
s
.
Ans
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i
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hefinanc
i
als
t
a
t
e
me
nt
sandi
nt
e
r
nalc
ont
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ol
s
3)I
nt
hee
ve
ntt
ha
tmana
ge
me
nti
ns
i
s
t
sonfinanc
i
als
t
a
t
e
me
ntdi
s
c
l
os
ur
et
ha
tt
heaudi
t
orfinds
unac
c
e
pt
abl
e
,t
heaudi
t
orc
annot
A)i
s
s
ueaqual
i
fie
dr
e
por
t
.
B)i
s
s
ueanunqual
i
fie
dr
e
por
t
.
C)i
s
s
ueadi
s
c
l
ai
me
rr
e
por
t
.
D)i
s
s
ueanadve
r
s
er
e
por
t
.
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4)I
nMa
y2017,t
hefir
m ofChangandCr
own(
C&C)be
c
amet
heaudi
t
or
sofLauaLi
mi
t
e
d(
LL)f
ort
he
fis
c
alye
are
nde
dDe
c
e
mbe
r31,2016.LL
'
ss
har
e
hol
de
r
sandBoar
dappr
ove
dt
hec
hangef
r
om i
t
spr
e
vi
ous
audi
tfir
m ont
her
e
c
omme
nda
t
i
onofLL
'
ss
e
ni
ormana
ge
me
nt
.Oneoft
hene
w boar
dme
mbe
r
si
sabi
t
c
onf
us
e
daboutmana
ge
me
nt
'
sr
ol
ewi
t
hr
e
s
pe
c
tt
ot
hefinanc
i
als
t
a
t
e
me
nt
sandt
houghtt
ha
tChangand
Cr
ownwoul
dbepr
e
par
i
ngt
hefinanc
i
als
t
a
t
e
me
nt
s
.Hewasal
s
ogl
adt
ha
tt
heaudi
t
or
swoul
dbeabl
et
o
he
l
ppr
e
ve
nti
l
l
e
galac
t
sandf
r
aud.
Re
qui
r
ed:
A)Di
s
t
i
ngui
s
hbe
t
we
e
nmana
ge
me
nt
'
sr
e
s
pons
i
bi
l
i
t
yandt
heaudi
t
or
'
sr
e
s
pons
i
bi
l
i
t
yf
ort
hefinanc
i
al
s
t
a
t
e
me
nt
sunde
raudi
t
.
B)Expl
ai
nt
ot
heboar
dme
mbe
rwhyt
heaudi
t
ordoe
sno
the
l
ppr
e
ve
nti
l
l
e
gala
c
t
sandf
r
aud.Wha
ti
st
he
r
ol
eoft
heaudi
t
orwi
t
hr
e
s
pe
c
tt
oi
l
l
e
gala
c
t
sandf
r
aud?
Ans
we
r
:A)
Mana
ge
me
nt
:
Mana
ge
me
nti
sr
e
s
pons
i
bl
ef
oradopt
i
ngappr
opr
i
a
t
eac
c
ount
i
ngpol
i
c
i
e
s
,mai
nt
ai
ni
ngade
qua
t
ei
nt
e
r
nal
c
ont
r
ol
,andmaki
ngf
ai
rr
e
pr
e
s
e
nt
a
t
i
onsi
nt
hefinanc
i
als
t
a
t
e
me
nt
s
.
Audi
t
or
:
Theaudi
t
ori
sr
e
qui
r
e
dt
opl
anandpe
r
f
or
mt
heaudi
twi
t
hana
t
t
i
t
udeofpr
of
e
s
s
i
onals
ke
pt
i
c
i
s
m,
r
e
c
ogni
zi
ngt
ha
tc
i
r
c
ums
t
anc
e
sma
ye
xi
s
tt
ha
tc
aus
et
hefinanc
i
als
t
a
t
e
me
nt
st
obema
t
e
r
i
al
l
ymi
s
s
t
a
t
e
d.
B)Si
nc
emana
ge
me
nti
sr
e
s
pons
i
bl
ef
ormai
nt
ai
ni
ngi
nt
e
r
nalc
ont
r
ol
,i
ti
smana
ge
me
nt
'
sr
e
s
pons
i
bi
l
i
t
yt
o
de
s
i
gnandmoni
t
ori
nt
e
r
nalc
ont
r
ol
st
ohe
l
ppr
e
ve
ntandde
t
e
c
ti
l
l
e
gala
c
t
sandf
r
aud.
Theaudi
t
orc
ons
i
de
r
sf
r
audandi
l
l
e
galac
t
si
nt
hec
ont
e
xtofwhe
t
he
rt
he
yha
veama
t
e
r
i
ale
ffe
c
tupon
t
hefinanc
i
als
t
a
t
e
me
nt
s
.Ac
c
or
di
ngl
y
,t
heaudi
t
ori
sr
e
s
pons
i
bl
ef
orobt
ai
ni
ngr
e
as
onabl
eas
s
ur
anc
et
ha
t
t
hefinanc
i
als
t
a
t
e
me
nt
sar
ef
r
e
eofma
t
e
r
i
ale
r
r
or
,whi
c
hi
nc
l
ude
si
l
l
e
galac
t
st
ha
tma
yha
veama
t
e
r
i
al
i
ndi
r
e
c
te
ffe
c
tont
hefinanc
i
als
t
a
t
e
me
nt
s
,andma
t
e
r
i
alf
r
aud,whi
c
hma
yha
veadi
r
e
c
te
ffe
c
tont
he
financ
i
als
t
a
t
e
me
nt
s
.
Audi
t
sc
annotbee
xpe
c
t
e
dt
opr
ovi
det
hes
amede
gr
e
eofas
s
ur
anc
ef
ort
hede
t
e
c
t
i
onofma
t
e
r
i
al
mana
ge
me
ntf
r
aud,s
i
nc
ec
onc
e
al
me
ntbymana
ge
me
ntmake
sf
r
audmor
edi
ffic
ul
tf
oraudi
t
or
st
ofind.
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als
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t
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nt
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nt
e
r
nalc
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4.
3 Expl
ai
nt
her
e
s
pons
i
bi
l
i
t
i
e
soft
hos
ei
nc
har
geofgove
r
nanc
ef
orfinanc
i
als
t
a
t
e
me
nt
sandi
nt
e
r
nal
c
ont
r
ol
s
1)Pr
i
ort
ol
ooki
nga
tt
hes
pe
c
i
ficc
yc
l
e
s
,t
heaudi
t
orwi
l
lfir
s
t
A)e
nqui
r
eaboutanddoc
ume
ntc
or
por
a
t
egove
r
nanc
es
ys
t
e
ms
.
B)pe
r
f
or
mt
e
s
t
sofc
ont
r
ol
sons
i
gni
fic
antc
yc
l
e
s
.
C)pe
r
f
or
m anal
yt
i
c
alr
e
vi
e
w ofs
pe
c
i
ficac
c
ount
s
.
D)pe
r
f
or
m ar
i
s
kas
s
e
s
s
me
ntf
ort
heaudi
toft
heor
gani
za
t
i
on.
Ans
we
r
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ar
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ai
nt
her
e
s
pons
i
bi
l
i
t
i
e
soft
hos
ei
nc
har
geofgove
r
nanc
ef
orfinanc
i
als
t
a
t
e
me
nt
s
andi
nt
e
r
nalc
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3
©2019Pe
ar
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onCanadaI
nc
.
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4.
4 Expl
ai
nt
heaudi
t
or
'
sr
e
s
pons
i
bi
l
i
t
yf
ordi
s
c
ove
r
i
ngma
t
e
r
i
almi
s
s
t
a
t
e
me
nt
sduet
of
r
audore
r
r
or
1)The
r
ei
sa
gr
e
e
me
ntwi
t
hi
nt
heaudi
t
i
ngpr
of
e
s
s
i
onandt
hec
our
t
st
ha
tt
heaudi
t
ori
s
A)notaguar
ant
orori
ns
ur
e
roffinanc
i
als
t
a
t
e
me
nt
s
.
B)aguar
ant
orbutnotani
ns
ur
e
roffinanc
i
als
t
a
t
e
me
nt
s
.
C)ani
ns
ur
e
rbutnotagua
r
ant
oroffinanc
i
als
t
a
t
e
me
nt
s
.
D)bot
haguar
ant
orandani
ns
ur
e
roffinanc
i
als
t
a
t
e
me
nt
s
.
Ans
we
r
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ff:1 Type
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f
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ar
ni
ngObj
.
:44Expl
ai
nt
heaudi
t
or
'
'
sr
e
s
pons
i
bi
l
i
t
yf
ordi
s
c
ove
r
i
ngma
t
e
r
i
almi
s
s
t
a
t
e
me
nt
sduet
o
f
r
audore
r
r
or
2)Theaudi
t
orhasc
ons
i
de
r
abl
er
e
s
pons
i
bi
l
i
t
yf
ornot
i
f
yi
ngus
e
r
swhe
t
he
rt
hefinanc
i
als
t
a
t
e
me
nt
sar
e
f
ai
r
l
ys
t
a
t
e
d.Thi
si
mpos
e
supont
heaudi
t
oradut
yt
o
A)beani
ns
ur
e
roft
hef
ai
r
ne
s
si
nt
hes
t
a
t
e
me
nt
s
.
B)beaguar
ant
oroft
hef
ai
r
ne
s
si
nt
hes
t
a
t
e
me
nt
s
.
C)bee
qual
l
yr
e
s
pons
i
bl
ewi
t
hmana
ge
me
ntf
ort
hepr
e
par
a
t
i
onoft
hefinanc
i
als
t
a
t
e
me
nt
s
.
D)pr
ovi
der
e
as
onabl
eas
s
ur
anc
et
ha
tma
t
e
r
i
almi
s
s
t
a
t
e
me
nt
swi
l
lbede
t
e
c
t
e
d.
Ans
we
r
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ff:2 Type
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ove
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a
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audore
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r
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3)Thef
ac
t
ort
ha
tdi
s
t
i
ngui
s
he
sane
r
r
orf
r
om f
r
audorot
he
ri
r
r
e
gul
ar
i
t
i
e
si
s
A)ma
t
e
r
i
al
i
t
y
.
B)i
nt
e
nt
.
C)whe
t
he
ri
ti
sadol
l
aramountorapr
oc
e
s
s
.
D)whe
t
he
ri
ti
sac
aus
e
dbyt
heaudi
t
orort
hec
l
i
e
nt
.
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ove
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a
t
e
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audore
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r
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4)Whi
c
hoft
hef
ol
l
owi
ngi
sane
xampl
eoff
r
audul
e
ntfinanc
i
alr
e
por
t
i
ng(
mana
ge
me
ntf
r
aud)
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nt
e
nt
i
onalove
r
s
t
a
t
e
me
ntofs
al
e
st
oi
nc
r
e
as
er
e
por
t
e
de
ar
ni
ngs
B)mana
ge
r
sorot
he
r
st
aki
ngbr
i
be
sf
r
om ac
c
ount
spa
yabl
es
uppl
i
e
r
s
C)t
hepur
c
has
i
ngmana
ge
rs
ubmi
t
t
i
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ve
le
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e
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i
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e
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c
a
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epa
yme
nt
)
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l
e
r
kt
aki
ngc
as
ha
tt
het
i
meas
al
ei
smadea
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e
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or
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e
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ove
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audore
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5)I
nc
ompar
i
ngmana
ge
me
ntf
r
audwi
t
he
mpl
oye
ef
r
aud,t
heaudi
t
or
'
sr
i
s
koff
ai
l
i
ngt
odi
s
c
ove
rt
hef
r
aud
i
sgr
e
a
t
e
rf
or
A)e
mpl
oye
ef
r
audbe
c
aus
eoft
hel
ar
ge
rnumbe
rofe
mpl
oye
e
si
nt
heor
gani
za
t
i
on.
B)e
mpl
oye
ef
r
audbe
c
aus
eoft
hei
r
r
e
gul
arhour
swor
ke
dbys
omee
mpl
oye
e
s
.
C)mana
ge
me
ntf
r
audbe
c
aus
eofmana
ge
me
nt
'
sabi
l
i
t
yt
oove
r
r
i
dee
xi
s
t
i
ngi
nt
e
r
nalc
ont
r
ol
s
.
D)mana
ge
me
ntf
r
audbe
c
aus
emana
ge
r
sar
ei
nhe
r
e
nt
l
ys
mar
t
e
rt
hane
mpl
oye
e
s
.
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ove
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t
e
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nt
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audore
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r
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6)I
ft
heaudi
t
orwe
r
er
e
s
pons
i
bl
ef
ormaki
ngc
e
r
t
ai
nt
ha
tal
lt
heas
s
e
r
t
i
onsofmana
ge
me
nti
nt
he
s
t
a
t
e
me
nt
swe
r
ec
or
r
e
c
t
,
A)bankr
upt
c
i
e
sc
oul
dnol
onge
roc
c
ur
.
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upt
c
i
e
swoul
dber
e
duc
e
dt
oave
r
ys
mal
lnumbe
r
.
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t
swoul
dbemuc
he
as
i
e
rt
oc
ompl
e
t
e
.
D)audi
t
swoul
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onomi
c
al
l
ypr
a
c
t
i
c
al
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ove
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t
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nt
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audore
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r
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7)Whe
nc
ompar
i
ngt
heaudi
t
or
'
sr
e
s
pons
i
bi
l
i
t
yf
orde
t
e
c
t
i
nge
mpl
oye
ef
r
audandf
orde
t
e
c
t
i
nge
r
r
or
s
,
t
he
pr
of
e
s
s
i
onhaspl
a
c
e
dt
her
e
s
pons
i
bi
l
i
t
y
A)mor
eondi
s
c
ove
r
i
nge
r
r
or
st
hane
mpl
oye
ef
r
aud.
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eondi
s
c
ove
r
i
nge
mpl
oye
ef
r
audt
hane
r
r
or
s
.
C)e
qual
l
yondi
s
c
ove
r
i
nge
i
t
he
rone
.
D)ont
hes
e
ni
oraudi
t
orf
orde
t
e
c
t
i
nge
r
r
or
sandont
hemana
ge
rf
orde
t
e
c
t
i
nge
mpl
oye
ef
r
aud.
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ove
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e
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t
a
t
e
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nt
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o
f
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audore
r
r
or
8)Audi
t
i
ngs
t
andar
dsr
e
gar
di
ngt
hede
t
e
c
t
i
onofi
l
l
e
gala
c
t
sc
l
e
ar
l
ys
t
a
t
et
ha
tt
heaudi
t
orpr
ovi
de
s
A)noas
s
ur
anc
et
ha
tt
he
ywi
l
lbede
t
e
c
t
e
d.
B)t
hes
amer
e
as
onabl
eas
s
ur
anc
epr
ovi
de
df
orot
he
ri
t
e
ms
.
C)as
s
ur
anc
et
ha
tt
he
ywi
l
lbede
t
e
c
t
e
d,i
fma
t
e
r
i
a
l
.
D)as
s
ur
anc
et
ha
tt
he
ywi
l
lbede
t
e
c
t
e
d,i
fhi
ghl
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t
e
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i
al
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9)Whi
c
hoft
hef
ol
l
owi
ngi
sane
xampl
eofadi
r
e
c
te
ffe
c
ti
l
l
e
gala
c
tt
ha
tc
oul
dbepe
r
f
or
me
dbyac
l
i
e
nt
?
Vi
ol
a
t
i
onof
A)e
nvi
r
onme
nt
alpr
ot
e
c
t
i
onl
a
wsf
ort
hepr
oduc
t
i
onf
ac
i
l
i
t
y
.
B)i
ns
i
de
rs
e
c
ur
i
t
i
e
st
r
adi
ngr
e
gul
a
t
i
onsbys
e
ni
ormana
ge
me
nt
.
C)e
mpl
oyme
nte
qui
t
yl
a
wsf
oral
ar
gegr
oupofnonuni
oni
ze
de
mpl
oye
e
s
.
D)i
nc
omet
axl
a
wsandi
nc
or
r
e
c
tc
al
c
ul
a
t
i
onofi
nc
omet
ax
e
spa
yabl
e
.
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ove
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t
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nt
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audore
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r
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10)Wha
ti
soneoft
hefir
s
tt
hi
ngst
ha
tanaudi
t
orwoul
ddoupondi
s
c
ove
r
i
ngani
l
l
e
galac
ta
tanaudi
t
c
l
i
e
nt
?
A)r
e
s
i
gnf
r
om t
heaudi
t
B)i
nf
or
mt
heBoar
dofDi
r
e
c
t
or
s
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ons
ul
twi
t
hal
a
wye
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al
lt
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i
c
e
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ove
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audore
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11)YourP
Afir
m hasbe
e
naudi
t
i
ngOnt
ar
i
oPul
pCompanyf
ort
hr
e
eye
ar
s
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ar
sa
go,al
e
t
t
e
rwas
r
e
c
e
i
ve
df
r
om t
hepr
ovi
nc
i
algove
r
nme
nti
nf
or
mi
ngt
he
mt
ha
tt
he
yne
e
de
dt
or
e
duc
et
hel
e
ve
lof
c
ont
ami
nant
st
ha
tt
he
ywe
r
er
e
l
e
as
i
ngi
nt
ot
heai
randi
nt
ol
oc
alwa
t
e
r
wa
ys
.Thede
adl
i
nef
ort
hi
s
r
e
duc
t
i
oni
st
hr
e
emont
hsf
r
om t
oda
y
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e
t
t
e
ri
ndi
c
a
t
e
ss
i
gni
fic
antfine
s(
s
e
ve
r
alhundr
e
dt
hous
and
dol
l
ar
s
)i
ft
het
ar
ge
t
sar
enotme
t
.Al
t
e
r
na
t
i
ve
l
y
,t
heCompanywi
l
lne
e
dt
os
hutdownope
r
a
t
i
onsunt
i
lt
he
t
ar
ge
t
sar
eme
t
.Dur
i
ngyouraudi
tpl
anni
ngpr
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e
s
s
,mana
ge
me
nti
nf
or
me
dyout
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tt
he
yha
venott
ake
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anya
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t
i
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ant
os
t
ar
tc
ons
t
r
uc
t
i
onoft
hene
w pol
l
ut
i
onde
vi
c
e
sne
xtmont
h.
Re
qui
r
ed:
Expl
ai
nt
hei
mpac
tt
heaboves
i
t
ua
t
i
onhasonyouraudi
tpl
anni
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e
s
s
.
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we
r
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i
t
ua
t
i
ons
e
e
mst
oi
ndi
c
a
t
et
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ge
me
ntdoe
snott
aket
hel
e
t
t
e
rf
r
om t
he
pr
ovi
nc
i
algove
r
nme
nts
e
r
i
ous
l
y
.
•Thi
sc
oul
daffe
c
tt
heabi
l
i
t
yoft
hec
ompanyt
oc
ont
i
nueasagoi
ngc
onc
e
r
n,andasami
ni
mum woul
d
r
e
qui
r
edi
s
c
l
os
ur
ei
nt
hefinanc
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als
t
a
t
e
me
nt
s
,pos
s
i
bl
ywi
t
haqual
i
fic
a
t
i
on.
•Theaudi
tpl
anni
ngpr
oc
e
s
swoul
dne
e
dt
oi
nc
l
udega
t
he
r
i
ngknowl
e
dgeaboutot
he
rc
ompani
e
si
nt
hi
s
s
e
c
t
or
—ha
vet
he
yal
s
or
e
c
e
i
ve
ds
uc
hl
e
t
t
e
r
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vet
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yc
ompl
i
e
d?Ha
vet
he
r
ebe
e
nc
har
ge
sl
ai
dbyt
he
pr
ovi
nc
e
swhe
r
ec
ompl
i
anc
edi
dnotoc
c
ur
?Theans
we
r
st
ot
he
s
eque
s
t
i
onswi
l
lhe
l
pas
s
e
s
st
hepot
e
nt
i
a
l
i
mpac
tont
hec
l
i
e
nt
.
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t
ors
houl
dal
s
ol
ooka
tanypr
opos
al
st
ha
tt
hec
ompanyhasr
e
c
e
i
ve
dabouti
mpl
e
me
nt
i
ngt
he
ant
i
pol
l
ut
i
one
qui
pme
ntt
os
e
ehow qui
c
kl
yi
tc
anbei
mpl
e
me
nt
e
d.
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ga
t
i
vea
t
t
i
t
udeaboutt
heant
i
pol
l
ut
i
one
qui
pme
ntma
yal
s
oappl
yt
oot
he
rar
e
asoft
hebus
i
ne
s
s
.
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t
orwi
l
lne
e
dt
oas
s
e
s
st
hequal
i
t
yofc
or
por
a
t
egove
r
nanc
eandofmana
ge
me
nti
nt
e
gr
i
t
yand
as
s
e
s
st
hee
ffe
c
tupont
hee
nga
ge
me
nt
.Whyhasmana
ge
me
ntr
e
al
l
yde
c
i
de
dt
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ts
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ove
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i
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e
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t
e
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ont
r
ol
l
e
rwhohadbe
e
nwi
t
hBi
anc
aLi
mi
t
e
df
ors
i
xye
ar
swasfir
e
dl
as
tmont
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l
e
ge
dl
yf
or
poc
ke
t
i
ngc
as
h.Unf
or
t
una
t
e
l
y
,t
he
r
ewasafir
ei
nt
heac
c
ount
i
ngde
par
t
me
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e
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f
or
ehewasfir
e
d,
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c
hde
s
t
r
oye
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c
ount
i
ngr
e
c
or
ds
,i
nc
l
udi
ngt
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omput
e
re
qui
pme
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ur
r
e
ntbac
kupdi
s
ks
.
Theonl
yr
e
c
or
dsa
vai
l
abl
ef
ort
hec
ur
r
e
ntye
a
ri
sac
opyoft
hec
omput
e
rs
ys
t
e
mt
ha
ti
samont
hol
d.
The
r
e
ar
eal
s
odi
s
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whe
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ompanyke
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r
ed:
Expl
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om al
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ff:3 Type
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bl
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our
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e
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s
i
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of
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pt
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of
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our
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et
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A)i
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ar
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ht
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ne
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or
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hr
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ght
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s
.
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e
t
st
heunde
r
l
yi
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i
nc
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pl
e
sofonl
yGAAS.
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ons
i
de
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st
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mpa
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nt
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r
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ame
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7
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Ans
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r
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nt
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ame
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t
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t
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ma
t
i
on.
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r
f
or
m anal
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i
sande
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t
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e
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t
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ve
s
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ac
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l
us
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ons
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vi
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ompl
e
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edoc
ume
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t
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onal
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l
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ff:3 Type
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4)Whe
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i
onalj
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e
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oj
us
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n
c
r
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t
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a
.Li
s
tt
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r
i
t
e
r
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awi
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hi
nt
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or
'
spr
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e
s
s
i
onalj
udgme
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r
ame
wor
k.
Ans
we
r
:Fol
l
owi
ngar
et
hes
e
ve
nc
r
i
t
e
r
i
at
ha
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er
e
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r
e
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oj
us
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f
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t
or
s
'
de
c
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s
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t
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nt
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audi
t
or
'
spr
of
e
s
s
i
onalj
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r
ame
wor
k:
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c
i
s
i
oni
swe
l
lt
houghtout
.
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i
s
i
oni
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e
c
t
i
ve
.
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c
i
s
i
onme
e
t
st
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r
l
yi
ngpr
i
nc
i
pl
e
sofGAAPandGAAS
4.Thede
c
i
s
i
onhase
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de
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et
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uppor
tt
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c
i
s
i
on.
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c
i
s
i
onmaxi
mi
ze
st
hel
i
ke
l
i
hoodof"
good"c
ons
e
que
nc
e
s
.
6.Thede
c
i
s
i
oni
sc
ar
r
i
e
doutwi
t
ht
r
ut
hf
ul
ne
s
sandf
or
t
hr
i
ght
ne
s
s
.
7.Thede
c
i
s
i
onc
ons
i
de
r
st
hei
mpac
tont
hefinanc
i
als
t
a
t
e
me
ntus
e
r
s
.
Di
ff:3 Type
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geRe
f
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ar
ni
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yt
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ye
l
e
me
nt
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c
t
i
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s
4.
6 De
s
c
r
i
bet
hene
e
dt
omai
nt
ai
npr
of
e
s
s
i
onals
ke
pt
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c
i
s
m whe
nc
onduc
t
i
ngt
heaudi
t
1)Ther
e
qui
r
e
me
ntf
orana
t
t
i
t
udeofs
ke
pt
i
c
i
s
m me
anst
ha
tt
heaudi
t
ors
houl
d
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i
ndt
oe
vi
de
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et
ha
ts
ugge
s
t
st
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ume
nt
s
,books
,orr
e
c
or
dsha
vebe
e
nal
t
e
r
e
dorar
e
i
nc
or
r
e
c
t
.
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anandc
onduc
tt
heaudi
twi
t
hana
t
t
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t
udeofdi
s
t
r
us
ti
nmana
ge
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nt
.
C)pe
r
f
or
m addi
t
i
onalt
e
s
t
sofc
ont
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ol
st
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e
as
et
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l
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t
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s
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ove
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or
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.
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ons
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de
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ge
me
nt
'
se
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ana
t
i
onase
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de
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ubj
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t
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8
©2019Pe
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Downloaded by goobal sahoota (s201064076@ddsbstudent.ca)
lOMoARcPSD|9882954
2)Pr
of
e
s
s
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ke
pt
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s
m dur
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me
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qui
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e
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be
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alandobj
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oughoutt
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.Whi
c
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l
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l
l
us
t
r
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t
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vi
nganyowne
r
s
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pi
nt
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l
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e
nt
'
ss
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sorbe
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bt
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r
B)c
ar
e
f
ul
l
yas
s
e
s
s
i
ngdoc
ume
nt
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ompany'
sadvoc
a
t
e
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t
c
hi
ngdoc
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nt
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omakes
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et
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he
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ur
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r
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war
et
ha
tt
he
r
ec
oul
dbema
t
e
r
i
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s
s
t
a
t
e
me
nt
si
nt
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a
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nt
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r
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ff:2 Type
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hene
e
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omai
nt
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c
i
s
m whe
nc
onduc
t
i
ngt
heaudi
t
3)Be
c
aus
eoft
her
i
s
kofma
t
e
r
i
almi
s
s
t
a
t
e
me
nt
,anaudi
toffinanc
i
als
t
a
t
e
me
nt
si
nac
c
or
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t
h
ge
ne
r
al
l
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c
e
pt
e
daudi
t
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ngs
t
andar
dss
houl
dbepl
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nne
dandpe
r
f
or
me
dwi
t
hana
t
t
i
t
udeof
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of
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s
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onals
ke
pt
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c
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s
m.
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e
c
t
i
vi
t
y
.
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of
e
s
s
i
onali
nt
e
gr
i
t
y
.
D)c
ons
e
r
va
t
i
s
m.
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r
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r
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hene
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omai
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e
s
s
i
onals
ke
pt
i
c
i
s
m whe
nc
onduc
t
i
ngt
heaudi
t
4)Wha
tar
et
hequal
i
t
i
e
sofpr
of
e
s
s
i
onals
ke
pt
i
c
i
s
m?
Ans
we
r
:Fol
l
owi
ngar
et
hes
i
xqual
i
t
i
e
sofpr
of
e
s
s
i
onals
ke
pt
i
c
i
s
m:
1.Que
s
t
i
oni
ngmi
nd:t
het
e
nde
nc
yt
oi
nqui
r
e
,wi
t
hs
omes
e
ns
eofdoubt
.
2.Sus
pe
ns
i
onofj
udgme
nt
:wi
t
hhol
di
ngj
udgme
ntunt
i
lyouha
veappr
opr
i
a
t
ee
vi
de
nc
e(
i
.
e
.
,notj
umpi
ng
t
oc
onc
l
us
i
ons
)
.
3.Se
ar
c
hf
orknowl
e
dge
:ade
s
i
r
et
oi
nve
s
t
i
ga
t
ebe
yondt
heobvi
ous
.
4.I
nt
e
r
pe
r
s
onalunde
r
s
t
andi
ng:r
e
c
ogni
t
i
ont
ha
tpe
opl
e
'
smot
i
va
t
i
onsandpe
r
c
e
pt
i
onsc
anl
e
adt
obi
as
e
d
de
c
i
s
i
ons
.
5.Aut
onomy:t
hec
onvi
c
t
i
ont
ode
c
i
deonyourownr
a
t
he
rt
hanbe
i
ngi
nflue
nc
e
dbyot
he
r
s
.
6.Se
l
f
e
s
t
e
e
m:t
hes
e
l
f
c
onfide
nc
et
or
e
s
i
s
tpe
r
s
ua
s
i
onandt
oc
hal
l
e
ngeas
s
umpt
i
ons
.
Di
ff:3 Type
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geRe
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ar
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s
c
r
i
bet
hene
e
dt
omai
nt
ai
npr
of
e
s
s
i
onals
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pt
i
c
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s
m whe
nc
onduc
t
i
ngt
heaudi
t
5)Wha
tar
et
hec
ommonj
udge
me
ntt
r
apsandhow c
ant
he
ybea
voi
de
d?
Ans
we
r
:1.Confir
ma
t
i
on:makeoppos
i
ngc
as
eandc
ons
i
de
ral
t
e
r
na
t
i
vee
xpl
ana
t
i
ons
;c
ons
i
de
rpot
e
nt
i
al
l
y
di
s
c
onfir
mi
ngorc
onfli
c
t
i
ngi
nf
or
ma
t
i
on.
2.Ove
r
c
onfide
nc
e
:c
hal
l
e
ngeopi
ni
onsande
xpe
r
t
s
;c
hal
l
e
ngeunde
r
l
yi
ngas
s
umpt
i
ons
.
3.Anc
hor
i
ng:s
ol
i
c
i
ti
nputf
r
om ot
he
r
s
;c
ons
i
de
rmana
ge
me
ntbi
as
,i
nc
l
udi
ngpot
e
nt
i
alf
orf
r
audor
ma
t
e
r
i
almi
s
s
t
a
t
e
me
nt
.
4.Avai
l
abi
l
i
t
y:c
ons
i
de
rwhys
ome
t
hi
ngc
ome
st
omi
nd;obt
ai
nandc
ons
i
de
robj
e
c
t
i
veda
t
a;c
ons
ul
twi
t
h
ot
he
r
sandmaket
heoppos
i
ngc
as
e
.
Di
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geRe
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s
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r
i
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hene
e
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omai
nt
ai
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e
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i
onals
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pt
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c
i
s
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t
i
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t
9
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4.
7I
de
nt
i
f
yt
hebe
ne
fit
sofac
yc
l
eappr
oac
ht
os
e
gme
nt
i
ngt
heaudi
t
1)Mar
i
annei
sc
ur
r
e
nt
l
ype
r
f
or
mi
ngt
e
s
t
sofc
ont
r
ol
sont
hepr
e
s
e
nc
eofane
mpl
oye
ec
odeofc
onduc
t
,t
he
pr
e
s
e
nc
eofawhi
s
t
l
ebl
owe
rl
i
ne
,andonhow mana
ge
me
ntr
e
s
ponde
dt
oc
ompl
ai
nt
sandi
mpl
e
me
nt
e
d
s
ys
t
e
ma
t
i
cpe
nal
t
i
e
sf
ori
ns
t
anc
e
swhe
r
evi
ol
a
t
i
onsoft
hec
odeofc
onduc
te
xi
s
t
e
d.Mar
i
annei
sc
ur
r
e
nt
l
y
e
val
ua
t
i
ngt
he
A)i
ndus
t
r
yandbus
i
ne
s
se
nvi
r
onme
nt
.
B)r
i
s
koff
r
aud.
C)c
l
i
e
ntac
c
e
pt
anc
e
.
D)e
nt
i
t
yl
e
ve
lc
ont
r
ol
s
.
Ans
we
r
:D
Di
ff:3 Type
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geRe
f
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ar
ni
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.
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de
nt
i
f
yt
hebe
ne
fit
sofac
yc
l
eappr
oac
ht
os
e
gme
nt
i
ngt
heaudi
t
2)Tr
ans
ac
t
i
onc
yc
l
e
sbe
gi
nande
nda
t
A)t
hebe
gi
nni
ngande
ndoft
hefis
c
alpe
r
i
od.
B)t
hebal
anc
es
he
e
tda
t
e
.
C)J
anuar
y1andDe
c
e
mbe
r31.
D)t
heor
i
gi
nandfinaldi
s
pos
i
t
i
onoft
hec
ompany
.
Ans
we
r
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Di
ff:3 Type
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geRe
f
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ar
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de
nt
i
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ne
fit
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l
eappr
oac
ht
os
e
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nt
i
ngt
heaudi
t
3)Fort
hemos
tpar
t
,audi
t
or
st
r
e
a
te
ac
ht
r
ans
ac
t
i
onc
yc
l
e
A)s
e
par
a
t
e
l
yast
heaudi
ti
sbe
i
ngpe
r
f
or
me
d.
B)asani
nt
e
r
r
e
l
a
t
e
duni
twi
t
ht
heot
he
rc
yc
l
e
st
hr
oughoutt
hee
nt
i
r
eaudi
t
.
C)asas
e
par
a
t
ebus
i
ne
s
suni
twi
t
hdi
ffe
r
e
ntaudi
tt
e
ams
.
D)asaj
oi
ntve
nt
ur
ewi
t
hot
he
rc
l
i
e
nt
si
nt
hes
amei
ndus
t
r
y
.
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we
r
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nt
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ne
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e
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nt
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4)YourP
Afir
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ne
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okePar
t
sc
ompany
,whi
c
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ac
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ur
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as
t
i
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r
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omobi
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epar
t
si
ne
i
ghtf
a
c
t
or
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e
ss
c
a
t
t
e
r
e
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os
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out
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r
nOnt
ar
i
o.Thec
ompanyhasaDe
c
e
mbe
rye
ar
e
nd.I
ti
snow Nove
mbe
r15.
Thepl
anni
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ei
ndi
c
a
t
e
st
ha
ti
nt
e
r
nalc
ont
r
ol
si
nt
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c
ount
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e
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e
i
vabl
ear
e
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epoor
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ehas
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e
ns
i
gni
fic
ante
mpl
oye
et
ur
nove
r
.Ar
e
vi
e
w oft
hepr
i
orye
ar
'
swor
ki
ngpape
rfil
ei
ndi
c
a
t
e
st
ha
tt
he
r
e
wasapoorr
e
s
pons
et
ot
heac
c
ount
sr
e
c
e
i
vabl
eandac
c
ount
spa
yabl
ec
onfir
ma
t
i
onr
e
que
s
t
s
.The
r
ewe
r
e
s
e
ve
r
ale
r
r
or
si
ni
nve
nt
or
ypr
i
c
i
ngandpr
obl
e
mswi
t
hobs
ol
e
s
c
e
nc
e
.
Re
qui
r
ed:
Li
s
tt
hefinanc
i
als
t
a
t
e
me
ntc
yc
l
e
st
ha
tne
e
dt
obet
e
s
t
e
d.Fore
ac
hc
yc
l
e
,i
de
nt
i
f
ya
tl
e
as
tonet
r
ans
ac
t
i
on
t
ha
tne
e
dst
obee
xami
ne
d.Fort
ha
tt
r
ans
ac
t
i
on,i
de
nt
i
f
yamana
ge
me
ntas
s
e
r
t
i
ont
ha
tma
yha
veahi
gh
r
i
s
kofe
r
r
oras
s
oc
i
a
t
e
dwi
t
hi
tande
xpl
ai
nwhyyoube
l
i
e
vet
her
i
s
kofe
r
r
ori
shi
gh.
Answer:
Tr
ans
ac
t
i
ont
o ManagementAs
s
er
t
i
ona
tRi
s
kwi
t
h
BeTes
t
ed
Re
as
on
Cut
off:ne
we
mpl
oye
e
sma
yr
e
c
or
dt
he
t
r
ans
ac
t
i
oni
nt
hewr
ongpe
r
i
odoron
Re
ve
nueandc
ol
l
e
c
t
i
on
Cas
hr
e
c
e
i
pt
s t
hewr
ongda
t
e
.
Cas
h
Cl
as
s
i
fic
a
t
i
on:ne
we
mpl
oye
e
sma
ypos
t
Ac
qui
s
i
t
i
onandpa
yme
nt
di
s
bur
s
e
me
nt t
r
ans
ac
t
i
onst
ot
hewr
ongac
c
ount
.
Pa
yr
ol
l
Ac
c
ur
ac
y:e
mpl
oye
e
sc
oul
dbepai
dt
he
Humanr
e
s
our
c
e
sandpa
yr
ol
l di
s
bur
s
e
me
nt wr
ongwa
ger
a
t
e
.
Ac
c
ur
ac
y:i
nve
nt
or
yi
s
s
ue
dmi
ghtbe
I
nve
nt
or
y
r
e
c
or
de
da
tt
hewr
ongc
os
torwr
ong
I
nve
nt
or
yanddi
s
t
r
i
but
i
on
i
s
s
uanc
e
s
al
e
spr
i
c
e
.
Capi
t
alac
qui
s
i
t
i
onand
Cut
off:pa
yme
nt
sma
yber
e
c
or
de
di
nt
he
r
e
pa
yme
nt
Not
epa
yme
nt wr
ongpe
r
i
odoront
hewr
ongda
t
e
.
Not
e
:St
ude
nt
sma
ys
e
l
e
c
tot
he
rt
r
ans
ac
t
i
onst
ha
tar
ea
thi
ghr
i
s
k.Theabovei
sar
e
pr
e
s
e
nt
a
t
i
ver
e
s
pons
e
.
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nt
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e
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nt
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Fi
nanc
i
alSt
a
t
ementCyc
l
e
4.
8 Expl
ai
nhow t
heaudi
t
orobt
ai
nsas
s
ur
anc
ebyaudi
t
i
ngc
l
as
s
e
soft
r
ans
ac
t
i
onsande
ndi
ngbal
anc
e
si
n
ac
c
ount
s
,i
nc
l
udi
ngpr
e
s
e
nt
a
t
i
onanddi
s
c
l
os
ur
e
1)Of
t
e
n,nume
r
ousc
l
as
s
e
soft
r
ans
ac
t
i
onsa
ffe
c
tt
hee
ndi
ngbal
anc
eofapar
t
i
c
ul
arge
ne
r
all
e
dge
rac
c
ount
.
Thi
si
shandl
e
ddur
i
ngt
heaudi
te
nga
ge
me
ntby
A)e
ns
ur
i
ngt
ha
tt
e
s
t
sar
ec
onduc
t
e
df
ore
ac
hc
l
as
soft
r
ans
ac
t
i
ons
.
B)obt
ai
ni
ngahi
ghl
e
ve
lofas
s
ur
anc
ef
ora
tl
e
as
toneoft
het
r
ans
ac
t
i
ont
ype
s
.
C)us
i
ngac
ombi
na
t
i
onofas
s
ur
anc
ef
ore
ac
hc
l
as
soft
r
ans
a
c
t
i
onsandf
ort
hee
ndi
ngbal
anc
e
.
D)t
e
s
t
i
ngonl
yt
hee
ndi
ngbal
anc
e
,ast
hi
si
st
hes
i
gni
fic
antamountont
hefinanc
i
als
t
a
t
e
me
nt
s
.
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r
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ur
anc
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t
i
ngc
l
as
s
e
soft
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ans
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t
i
onsand
e
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anc
e
si
nac
c
ount
s
,i
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udi
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e
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e
nt
a
t
i
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s
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l
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ur
e
11
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2)Whi
c
hoft
hef
ol
l
owi
ngs
t
a
t
e
me
nt
si
st
r
uer
e
gar
di
ngadi
ffe
r
e
nc
ebe
t
we
e
nge
ne
r
alaudi
tobj
e
c
t
i
ve
sand
s
pe
c
i
ficaudi
tobj
e
c
t
i
ve
sf
oranac
c
ountbal
anc
e
?
A)Thege
ne
r
alaudi
tobj
e
c
t
i
ve
sar
eappl
i
c
abl
et
oe
ve
r
yac
c
ountbal
anc
eont
hefinanc
i
als
t
a
t
e
me
nt
s
.
B)Thes
pe
c
i
ficaudi
tobj
e
c
t
i
ve
sar
eappl
i
c
abl
et
oe
ve
r
yac
c
ountbal
anc
eont
hefinanc
i
als
t
a
t
e
me
nt
s
.
C)Foranygi
ve
nac
c
ount
,us
ual
l
yonl
yoneaudi
tobj
e
c
t
i
vemus
tbeme
tt
oc
onc
l
udet
het
r
ans
ac
t
i
onsar
e
pr
ope
r
l
yac
c
ount
e
d.
D)Thege
ne
r
alaudi
tobj
e
c
t
i
ve
sar
es
t
a
t
e
di
nt
e
r
mst
ai
l
or
e
dt
ot
hee
nga
ge
me
nt
.
Ans
we
r
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Di
ff:1 Type
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geRe
f
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ar
ni
ngObj
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:48Expl
ai
nhow t
heaudi
t
orobt
ai
nsas
s
ur
anc
ebyaudi
t
i
ngc
l
as
s
e
soft
r
ans
ac
t
i
onsand
e
ndi
ngbal
anc
e
si
nac
c
ount
s
,i
nc
l
udi
ngpr
e
s
e
nt
a
t
i
onanddi
s
c
l
os
ur
e
4.
9 Di
s
t
i
ngui
s
hamongt
hemana
ge
me
ntas
s
e
r
t
i
onsa
boutfinanc
i
ali
nf
or
ma
t
i
on
1)Mana
ge
me
ntas
s
e
r
t
i
onsar
e
A)s
t
a
t
e
di
nt
hef
oot
not
e
st
ot
hefinanc
i
als
t
a
t
e
me
nt
s
.
B)i
mpl
i
e
dore
xpr
e
s
s
e
dr
e
pr
e
s
e
nt
a
t
i
onsaboutt
heac
c
ount
si
nt
hefinanc
i
als
t
a
t
e
me
nt
s
.
C)e
xpl
i
c
i
t
l
ye
xpr
e
s
s
e
dr
e
pr
e
s
e
nt
a
t
i
onsaboutt
hefinanc
i
als
t
a
t
e
me
nt
s
.
D)pr
ovi
de
dt
ot
heaudi
t
ori
nt
hee
nga
ge
me
ntl
e
t
t
e
r
,butar
enotdi
s
c
l
os
e
dont
hefinanc
i
als
t
a
t
e
me
nt
s
.
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we
r
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Di
ff:2 Type
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s
t
i
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s
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ge
me
ntas
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e
r
t
i
onsaboutfinanc
i
ali
nf
or
ma
t
i
on
2)Mana
ge
me
ntas
s
e
r
t
i
onsar
e
A)di
r
e
c
t
l
yr
e
l
a
t
e
dt
oaudi
t
i
ngs
t
andar
ds
.
B)di
r
e
c
t
l
yr
e
l
a
t
e
dt
oac
c
ount
i
ngs
t
andar
ds
.
C)i
ndi
r
e
c
t
l
yr
e
l
a
t
e
dt
oaudi
t
i
ngs
t
andar
ds
.
D)i
ndi
r
e
c
t
l
yr
e
l
a
t
e
dt
oac
c
ount
i
ngs
t
andar
ds
.
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3)Fr
anki
nf
ur
t
e
rLi
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t
e
dde
c
i
de
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ti
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e
dt
oi
mpr
ovee
ar
ni
ngs
.Todot
hi
s
,i
tunde
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s
t
a
t
e
di
t
s
e
xpe
ns
e
sbyomi
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t
i
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sf
r
om t
heac
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r
ue
dl
i
abi
l
i
t
i
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ounta
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are
nd.Whi
c
h
mana
ge
me
ntas
s
e
r
t
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onhasbe
e
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ol
a
t
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d?
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xi
s
t
e
nc
e
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s
c
l
os
ur
e
C)r
i
ght
sandobl
i
ga
t
i
ons
D)c
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e
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e
ne
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4)XYZBr
i
c
kCompanyde
c
i
de
dt
oi
nfla
t
es
al
e
sbyr
e
c
or
di
ngfic
t
i
t
i
ouss
al
e
s
.Se
ve
r
alnone
xi
s
t
e
ntc
l
i
e
nt
s
we
r
ec
r
e
a
t
e
dandt
hes
al
e
swe
r
eadde
di
nt
ot
hes
al
e
sj
our
nalt
hr
oughoutt
heye
ar
.Thege
ne
r
alt
r
ans
ac
t
i
onr
e
l
a
t
e
daudi
tobj
e
c
t
i
vea
ffe
c
t
e
dbyt
he
s
ea
c
t
i
onsi
s
A)oc
c
ur
r
e
nc
e
.
B)c
ompl
e
t
e
ne
s
s
.
C)ac
c
ur
ac
y
.
D)pos
t
i
ngands
ummar
i
za
t
i
on.
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5)Ge
or
gi
nawaswor
ki
ngast
hepar
t
t
i
meac
c
ount
antf
ort
hr
e
es
mal
lbus
i
ne
s
s
e
s
.Whe
ne
ve
rs
hec
oul
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he
poc
ke
t
e
dc
as
handne
gl
e
c
t
e
dt
or
e
c
or
dt
hes
al
ei
nt
hes
al
e
ss
ys
t
e
m.Thege
ne
r
alt
r
ans
ac
t
i
onr
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l
a
t
e
daudi
t
obj
e
c
t
i
veaffe
c
t
e
dbyhe
rac
t
i
onsi
s
A)oc
c
ur
r
e
nc
e
.
B)c
ompl
e
t
e
ne
s
s
.
C)ac
c
ur
ac
y
.
D)pos
t
i
ngands
ummar
i
za
t
i
on.
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6)Fl
a
gpol
eCompanyLi
mi
t
e
dr
e
c
e
nt
l
yupgr
ade
di
t
sa
c
c
ount
i
ngs
of
t
war
eduet
oc
hange
si
nt
hepa
yr
ol
l
i
nc
omet
axr
a
t
e
s
.Unf
or
t
una
t
e
l
y
,t
he
r
ewasane
r
r
ori
nt
hes
of
t
war
e
,andi
nc
omet
axwasc
al
c
ul
a
t
e
d
i
nc
or
r
e
c
t
l
y
.Thege
ne
r
alt
r
ans
ac
t
i
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l
a
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daudi
tobj
e
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t
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veaffe
c
t
e
dbyt
hi
se
r
r
ori
s
A)oc
c
ur
r
e
nc
e
.
B)c
ompl
e
t
e
ne
s
s
.
C)ac
c
ur
ac
y
.
D)pos
t
i
ngands
ummar
i
za
t
i
on.
Ans
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7)Bi
gBankhadapr
ogr
am f
ai
l
ur
eoc
c
uronSunda
yni
ghtduet
oamai
nt
e
nanc
epr
ogr
am e
r
r
or
.
Tr
ans
ac
t
i
onpos
t
i
ngwasi
nt
e
r
r
upt
e
d,wi
t
hs
e
ve
r
ale
r
r
or
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c
ur
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ngi
npos
t
i
ngt
ot
hemas
t
e
rfil
e
s
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t
hough
s
al
e
shadbe
e
npos
t
e
dt
ot
hege
ne
r
all
e
dge
r
,i
ndi
vi
dualac
c
ount
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enotr
e
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or
de
dunt
i
ls
ubs
e
que
ntda
ys
.
Thege
ne
r
alt
r
ans
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c
t
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t
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sa
c
t
i
vi
t
yi
s
A)t
i
mi
ng.
B)ac
c
ur
ac
y
.
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c
ur
r
e
nc
e
.
D)c
l
as
s
i
fic
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t
i
on.
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8)Li
s
tande
xpl
ai
nt
heas
s
e
r
t
i
onst
ha
tar
er
e
l
e
vantt
oc
l
as
s
e
soft
r
ans
ac
t
i
onsande
ve
nt
s
.
Ans
we
r
:Fol
l
owi
ngar
et
heas
s
e
r
t
i
onsr
e
l
e
vantt
oc
l
as
s
e
soft
r
ans
ac
t
i
onsande
ve
nt
s
:
1.Oc
c
ur
r
e
nc
e-Tr
ans
ac
t
i
onsande
ve
nt
st
ha
tha
vebe
e
nr
e
c
or
de
dha
veoc
c
ur
r
e
dandpe
r
t
ai
nt
ot
hee
nt
i
t
y
.
2.Compl
e
t
e
ne
s
s-Al
lt
r
ans
ac
t
i
onsande
ve
nt
st
ha
ts
houl
dha
vebe
e
nr
e
c
or
de
dha
vebe
e
nr
e
c
or
de
d.
3.Ac
c
ur
ac
y-Amount
sandot
he
rda
t
ar
e
l
a
t
i
ngt
or
e
c
or
de
dt
r
ans
ac
t
i
onsande
ve
nt
sha
vebe
e
nr
e
c
or
de
d
appr
opr
i
a
t
e
l
y
.
4.Cut
off-Tr
ans
ac
t
i
onsande
ve
nt
sha
vebe
e
nr
e
c
or
de
di
nt
hec
or
r
e
c
tac
c
ount
i
ngpe
r
i
od.
5.Cl
as
s
i
fic
a
t
i
on-Tr
ans
ac
t
i
onsande
ve
nt
sha
vebe
e
nr
e
c
or
de
di
nt
hepr
ope
rac
c
ount
s
.
Di
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9)Li
s
tande
xpl
ai
nt
heas
s
e
r
t
i
onst
ha
tar
er
e
l
e
vantt
oac
c
ountbal
anc
e
s
.
Ans
we
r
:Fol
l
owi
ngar
et
heas
s
e
r
t
i
onsr
e
l
e
vantt
oa
c
c
ountbal
anc
e
s
:
1.Exi
s
t
e
nc
e-As
s
e
t
s
,l
i
abi
l
i
t
i
e
s
,ande
qui
t
yi
nt
e
r
e
s
t
se
xi
s
t
.
2.Compl
e
t
e
ne
s
s-Al
las
s
e
t
s
,l
i
abi
l
i
t
i
e
s
,ande
qui
t
yi
nt
e
r
e
s
t
st
ha
ts
houl
dha
vebe
e
nr
e
c
or
de
dha
vebe
e
n
r
e
c
or
de
d.
3.Val
ua
t
i
onandal
l
oc
a
t
i
on-As
s
e
t
s
,l
i
abi
l
i
t
i
e
s
,ande
qui
t
yi
nt
e
r
e
s
t
sar
ei
nc
l
ude
di
nt
hefinanc
i
als
t
a
t
e
me
nt
s
a
tappr
opr
i
a
t
eamount
sandanyr
e
s
ul
t
i
ngval
ua
t
i
onadj
us
t
me
nt
sar
eappr
opr
i
a
t
e
l
yr
e
c
or
de
d.
4.Ri
ght
sandobl
i
ga
t
i
ons-Thee
nt
i
t
yhol
dsorc
ont
r
ol
st
her
i
ght
st
oas
s
e
t
s
,andl
i
abi
l
i
t
i
e
sar
et
heobl
i
ga
t
i
on
oft
hee
nt
i
t
y
.
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10)Li
s
tande
xpl
ai
nt
heas
s
e
r
t
i
onst
ha
tar
er
e
l
e
va
ntt
opr
e
s
e
nt
a
t
i
onanddi
s
c
l
os
ur
e
s
.
Ans
we
r
:Fol
l
owi
ngar
et
heas
s
e
r
t
i
onsr
e
l
e
vantt
opr
e
s
e
nt
a
t
i
onanddi
s
c
l
os
ur
e
s
:
1.Oc
c
ur
r
e
nc
eandr
i
ght
sandobl
i
ga
t
i
ons-Di
s
c
l
os
e
de
ve
nt
sandt
r
ans
ac
t
i
onsha
veoc
c
ur
r
e
dandpe
r
t
ai
nt
o
t
hee
nt
i
t
y
.
2.Compl
e
t
e
ne
s
s-Al
ldi
s
c
l
os
ur
e
st
ha
ts
houl
dha
vebe
e
ni
nc
l
ude
di
nt
hefinanc
i
als
t
a
t
e
me
nt
sha
vebe
e
n
i
nc
l
ude
d.
3.Ac
c
ur
ac
yandval
ua
t
i
on-Fi
nanc
i
alandot
he
ri
nf
or
ma
t
i
oni
sdi
s
c
l
os
e
dappr
opr
i
a
t
e
l
yanda
tappr
opr
i
a
t
e
amount
s
.
4.Cl
as
s
i
fic
a
t
i
onandunde
r
s
t
andabi
l
i
t
y-Fi
nanc
i
alandot
he
ri
nf
or
ma
t
i
oni
sappr
opr
i
a
t
e
l
ypr
e
s
e
nt
e
dand
de
s
c
r
i
be
d,anddi
s
c
l
os
ur
e
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ec
l
e
ar
l
ye
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e
s
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11)Fr
ankhasc
omet
oyoube
c
aus
ehei
swor
r
i
e
daboutr
e
c
ove
r
i
ngt
hec
os
tofhi
ss
har
eofal
a
w fir
m
par
t
ne
r
s
hi
p.Hi
spar
t
ne
r
,J
e
nni
f
e
r
,i
se
x
e
r
c
i
s
i
ngt
he"
s
hot
gun"c
l
aus
ei
nt
he
i
rpar
t
ne
r
s
hi
pa
gr
e
e
me
ntand
want
st
obuyhi
m out
.Ove
rt
hel
as
tt
woye
ar
s
,Fr
ankandJ
e
nni
f
e
rha
vehadnume
r
ousba
t
t
l
e
sove
rt
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y
t
ha
tFr
ankhandl
e
shi
sac
c
ount
sr
e
c
e
i
vabl
e
.Fr
anki
sl
e
ni
e
ntwi
t
hhi
sc
us
t
ome
r
sandhasc
onve
r
t
e
dmanyof
hi
sac
c
ount
si
nt
ol
ongt
e
r
m not
e
se
xt
e
ndi
ngt
woandt
hr
e
eye
ar
si
nt
ot
hef
ut
ur
e
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sc
onfide
ntt
ha
tt
he
s
e
amount
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ec
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l
e
c
t
i
bl
ebe
c
aus
ee
ve
r
yoneofhi
sc
l
i
e
nt
sc
ont
i
nue
st
omakes
mal
lmont
hl
ypa
yme
nt
s
.
Fr
ankt
hi
nkst
ha
tJ
e
nni
f
e
rma
yha
vebe
e
nhi
di
ngpr
ofit
sf
r
om hi
m andc
ol
l
e
c
t
i
ngs
omeofhe
rac
c
ount
s
i
nc
as
h.Hewant
syout
oaudi
tt
hebookss
ot
ha
thec
anfigur
eoutwha
tt
he"
t
r
ue
"pr
ofit
sar
eandhow
muc
hJ
e
nni
f
e
rs
houl
dpa
yhi
mf
orhi
ss
har
eoft
hepar
t
ne
r
s
hi
p.
Re
qui
r
ed:
A)Expl
ai
nt
oFr
ankwha
tyouwoul
dbeabl
et
ododur
i
ngt
heaudi
te
nga
ge
me
nt
.
B)Li
s
tt
hemana
ge
me
ntas
s
e
r
t
i
onst
ha
tma
yha
vebe
e
nvi
ol
a
t
e
d.J
us
t
i
f
yyourans
we
r
.
Ans
we
r
:
A)
•Thepur
pos
eofanaudi
ti
st
opr
ovi
der
e
as
onabl
eas
s
ur
anc
et
ha
tt
hefinanc
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als
t
a
t
e
me
nt
sar
ef
r
e
eof
ma
t
e
r
i
ale
r
r
ororf
r
aud.
•Thefinanc
i
als
t
a
t
e
me
nt
sma
ynotbe100% ac
c
ur
a
t
e
.
•Si
nc
emana
ge
me
ntf
r
audi
sdi
ffic
ul
tt
ode
t
e
c
t
,i
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s
s
.
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c
ur
ac
y
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ua
t
i
on.
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xi
s
t
e
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e
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12)Tohe
l
pi
mpr
ovet
hec
as
hbal
anc
eont
hefinanc
i
a
ls
t
a
t
e
me
nt
s
,t
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ont
r
ol
l
e
rr
e
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or
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ve
r
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pos
i
t
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r
om e
ar
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as
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13)J
ane
'
se
mpl
oye
rpur
c
has
e
dane
wc
al
c
ul
a
t
ort
hi
smont
h.Whe
nJ
aneadde
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e
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ort
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y
,s
he
wasabi
tc
onf
us
e
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t
ht
hene
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al
c
ul
a
t
orandmadenume
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ousaddi
nge
r
r
or
s
.Thedai
l
ys
al
e
st
ot
alf
or
t
hene
xtwe
e
kwe
r
ei
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or
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e
c
t
l
ypos
t
e
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ot
hege
ne
r
a
ll
e
dge
r
.Thege
ne
r
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anc
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l
a
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e
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t
i
ve
affe
c
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e
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sa
c
t
i
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t
yi
s
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ut
off.
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ur
ac
y(
ofal
l
oc
a
t
i
on)
.
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l
as
s
i
fic
a
t
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14)For
mamoul
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e
l
l
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as
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i
cmoul
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e
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ompani
e
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andsofdol
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ome
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yme
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e
r
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ome
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e
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.Theout
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t
andi
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ude
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nc
ur
r
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ntac
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ount
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ont
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ount
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15)Thef
ol
l
owi
ngt
abl
el
i
s
t
sc
ommonaudi
tobj
e
c
t
i
ve
sf
orac
c
ount
spa
yabl
eorpur
c
has
e
s
.Fore
ac
h
pr
oc
e
dur
e
,l
i
s
tt
hemana
ge
me
ntas
s
e
r
t
i
onandt
her
e
l
a
t
e
dge
ne
r
alaudi
tobj
e
c
t
i
ve
.St
a
t
ewhe
t
he
rt
heaudi
t
obj
e
c
t
i
vei
st
r
ans
ac
t
i
onr
e
l
a
t
e
dorbal
anc
e
r
e
l
a
t
e
d.
Tr
ans
ac
t
i
onBal
anc
eAc
c
ount
sPa
yabl
eorPur
c
has
esManagement
Re
l
a
t
ed? Re
l
a
t
ed?
Obj
ec
t
i
ves
As
s
er
t
i
on
Audi
tObj
ec
t
i
ve (
Y/
N)
(
Y/
N)
1.Ac
c
ount
spa
yabl
ei
nt
he
ac
c
ount
spa
yabl
et
r
i
albal
anc
e
ar
ef
orval
i
dpur
c
has
e
s
.
2.Re
c
or
de
dac
qui
s
i
t
i
onsar
ef
or
goodsands
e
r
vi
c
e
sr
e
c
e
i
ve
d,
c
ons
i
s
t
e
ntwi
t
ht
hebe
s
ti
nt
e
r
e
s
t
s
oft
hec
l
i
e
nt
.
3.Al
lac
qui
s
i
t
i
ont
r
ans
ac
t
i
ons
ar
er
e
c
or
de
d.
4.Re
c
or
de
dac
qui
s
i
t
i
on
t
r
ans
ac
t
i
onsar
er
e
c
or
de
da
tt
he
c
or
r
e
c
tamount
.
5.Ac
qui
s
i
t
i
ont
r
ans
ac
t
i
onsar
e
c
or
r
e
c
t
l
yal
l
oc
a
t
e
dbe
t
we
e
n
c
ur
r
e
ntandl
ongt
e
r
m.
6.Ac
qui
s
i
t
i
ont
r
ans
ac
t
i
onsar
e
r
e
c
or
de
dont
hec
or
r
e
c
tda
t
e
s
.
7.Pur
c
has
et
r
ans
ac
t
i
onsar
e
pr
ope
r
l
yi
nc
l
ude
di
nt
heve
ndor
andi
nve
nt
or
ymas
t
e
rfil
e
s
,and
ar
ec
or
r
e
c
t
l
ypos
t
e
dt
ot
he
ge
ne
r
all
e
dge
r
.
8.Theac
c
ount
spa
yabl
e
r
e
c
or
de
di
nl
i
abi
l
i
t
i
e
sar
e
obl
i
ga
t
i
onsoft
hec
ompany
.
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Answer:
Ac
c
ount
sPa
yabl
eorPur
c
has
esManagement
Obj
ec
t
i
ves
As
s
er
t
i
on
1.Ac
c
ount
spa
yabl
ei
nt
he
ac
c
ount
spa
yabl
et
r
i
albal
anc
e
ar
ef
orval
i
dpur
c
has
e
s
.
Exi
s
t
e
nc
e
2.Re
c
or
de
dac
qui
s
i
t
i
onsar
ef
or
goodsands
e
r
vi
c
e
sr
e
c
e
i
ve
d,
c
ons
i
s
t
e
ntwi
t
ht
hebe
s
ti
nt
e
r
e
s
t
s
oft
hec
l
i
e
nt
.
Oc
c
ur
r
e
nc
e
3.Al
lac
qui
s
i
t
i
ont
r
ans
ac
t
i
ons
ar
er
e
c
or
de
d.
Compl
e
t
e
ne
s
s
4.Re
c
or
de
dac
qui
s
i
t
i
on
t
r
ans
ac
t
i
onsar
er
e
c
or
de
da
tt
he
c
or
r
e
c
tamount
.
Ac
c
ur
ac
y
5.Ac
qui
s
i
t
i
ont
r
ans
ac
t
i
onsar
e
c
or
r
e
c
t
l
yal
l
oc
a
t
e
dbe
t
we
e
n
c
ur
r
e
ntandl
ongt
e
r
m.
Cl
as
s
i
fic
a
t
i
on
6.Ac
qui
s
i
t
i
ont
r
ans
ac
t
i
onsar
e
r
e
c
or
de
dont
hec
or
r
e
c
tda
t
e
s
. Cut
off
7.Pur
c
has
et
r
ans
ac
t
i
onsar
e
pr
ope
r
l
yi
nc
l
ude
di
nt
heve
ndor
andi
nve
nt
or
ymas
t
e
rfil
e
s
,and
ar
ec
or
r
e
c
t
l
ypos
t
e
dt
ot
he
ge
ne
r
all
e
dge
r
.
Cl
as
s
i
fic
a
t
i
on
8.Theac
c
ount
spa
yabl
e
r
e
c
or
de
di
nl
i
abi
l
i
t
i
e
sar
e
Ri
ght
sand
obl
i
ga
t
i
onsoft
hec
ompany
.
obl
i
ga
t
i
ons
Tr
ans
ac
t
i
onBal
anc
eRe
l
a
t
ed? Re
l
a
t
ed?
Audi
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t
i
ve (
Y/
N)
(
Y/
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Exi
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t
e
nc
e
Y
Oc
c
ur
r
e
nc
e
Y
Compl
e
t
e
ne
s
s
Y
Ac
c
ur
ac
y
Y
Cl
as
s
i
fic
a
t
i
on
Y
Cut
off
Y
Cl
as
s
i
fic
a
t
i
on
Y
Ri
ght
sand
obl
i
ga
t
i
ons
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16)Br
a
t
l
e
t
tCompanyhaspur
c
has
e
dal
loft
hes
har
e
sofanot
he
rc
ompanybutdoe
snotwantt
oc
ons
ol
i
da
t
e
i
t
sfinanc
i
als
t
a
t
e
me
nt
s
.Mana
ge
me
nthasdr
a
f
t
e
dar
a
t
he
rl
ongandc
onf
us
i
ngnot
et
ot
hefinanc
i
al
s
t
a
t
e
me
nt
st
ha
tde
s
c
r
i
be
st
het
r
ans
ac
t
i
onands
t
a
t
e
st
ha
tde
bthasbe
e
nac
qui
r
e
di
naf
or
e
i
gnc
ur
r
e
nc
y
.I
n
yourvi
e
w,t
het
r
ans
ac
t
i
onandi
t
se
ffe
c
tont
hec
ompanyandt
heac
c
ount
sha
venotbe
e
npr
ope
r
l
y
di
s
c
l
os
e
d.
Re
qui
r
ed:
Li
s
tt
heaudi
tobj
e
c
t
i
ve
saboutpr
e
s
e
nt
a
t
i
onanddi
s
c
l
os
ur
et
ha
tha
vebe
e
naffe
c
t
e
dande
xpl
ai
nhow t
he
y
ar
eaffe
c
t
e
d.
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ght
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i
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i
ons
:As
s
e
t
sandl
i
abi
l
i
t
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e
sbe
l
ongi
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ot
hec
ons
ol
i
da
t
e
de
nt
i
t
y
,s
uc
hast
he
na
t
ur
eoft
hede
btandas
s
e
t
soft
hene
we
nt
i
t
y
,wi
l
lnotbepr
ope
r
l
ydi
s
c
l
os
e
di
nt
hefinanc
i
als
t
a
t
e
me
nt
s
.
Compl
e
t
e
ne
s
s
:Di
s
c
l
os
ur
e
saboutt
hede
btandt
hec
ons
ol
i
da
t
i
onar
ei
nade
qua
t
e
.
Ac
c
ur
ac
y:Ac
c
ountbal
anc
e
ss
howni
nt
hefinanc
i
als
t
a
t
e
me
nt
sar
ei
nac
c
ur
a
t
ebe
c
aus
et
he
yar
enot
c
ons
ol
i
da
t
e
d.
Val
ua
t
i
on:Ac
c
ount
ss
uc
hasgoodwi
l
lma
ybei
nac
c
ur
a
t
e
l
yval
ue
d.
Cl
as
s
i
fic
a
t
i
on:Amount
sar
es
howni
nt
hei
nc
or
r
e
c
ta
c
c
ount
ss
i
nc
et
he
yar
enotc
ons
ol
i
da
t
e
d.
Unde
r
s
t
andabi
l
i
t
y:Thee
c
onomi
ce
ve
nt
st
ha
tha
vet
ake
npl
a
c
e(
t
hepur
c
has
e
,t
hefinanc
i
ng,andt
he
c
ombi
ne
dr
e
s
ul
t
sofope
r
a
t
i
ons
)ar
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ul
l
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s
c
l
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e
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s
t
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4.
11 Expl
ai
nhow t
heaudi
tpr
oc
e
s
se
ns
ur
e
st
ha
ta
udi
tobj
e
c
t
i
ve
sar
eme
tande
vi
de
nc
ei
ss
uffic
i
e
ntand
appr
opr
i
a
t
e
1)CAS330,t
heaudi
t
or
'
sr
e
s
pons
et
oas
s
e
s
s
e
dr
i
s
ks
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xpl
ai
nst
ha
tt
heaudi
t
orne
e
dst
ol
i
nkc
ompl
e
t
e
d
audi
twor
kt
ot
heas
s
e
s
s
e
dr
i
s
ksa
tt
heas
s
e
r
t
i
onl
e
ve
land
A)doc
ume
ntt
hec
onc
l
us
i
onsandr
e
s
ul
t
soft
heaudi
tpr
oc
e
dur
e
s
.
B)pe
r
f
or
ms
ubs
t
ant
i
vepr
oc
e
dur
e
si
nar
e
aswhe
r
et
he
r
ei
sahi
ghr
i
s
koff
r
aud.
C)ha
vet
her
e
vi
e
wi
ngpar
t
ne
rs
i
gnoffont
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s
e
s
s
e
dr
i
s
k.
D)e
ns
ur
et
ha
tt
he
yt
e
s
tt
hee
nt
i
r
epopul
a
t
i
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orar
e
ast
ha
tar
ec
ons
i
de
r
e
dt
oha
veahi
ghr
i
s
kofe
r
r
or
s
.
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Di
ff:1 Type
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ar
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ai
nhow t
heaudi
tpr
oc
e
s
se
ns
ur
e
st
ha
taudi
tobj
e
c
t
i
ve
sar
eme
tande
vi
de
nc
ei
s
s
uffic
i
e
ntandappr
opr
i
a
t
e
2)Ther
e
as
onaudi
t
or
sac
c
umul
a
t
ee
vi
de
nc
ei
st
o
A)de
f
e
ndt
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ms
e
l
ve
si
nt
hee
ve
ntofal
a
ws
ui
t
.
B)j
us
t
i
f
yt
hec
onc
l
us
i
onst
he
yha
veot
he
r
wi
s
er
e
ac
he
d.
C)s
a
t
i
s
f
yt
her
e
qui
r
e
me
nt
soft
her
e
l
e
vantpr
ovi
nc
i
als
e
c
ur
i
t
i
e
sr
e
gul
a
t
i
ons
.
D)e
nabl
et
he
mt
or
e
ac
hc
onc
l
us
i
onsaboutt
hef
ai
r
ne
s
soft
hefinanc
i
als
t
a
t
e
me
nt
sandi
s
s
uean
appr
opr
i
a
t
eaudi
tr
e
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3)Theaudi
tpr
oc
e
s
shass
e
ve
nc
a
t
e
gor
i
e
sofaudi
tphas
e
s
:t
hefir
s
tt
woc
a
t
e
gor
i
e
soft
heaudi
tpr
oc
e
s
sar
e
?
A)pr
e
pl
anni
ngandt
e
s
t
sofc
ont
r
ol
B)c
l
i
e
ntr
i
s
kpr
ofil
eandpl
ant
heaudi
t
C)c
l
i
e
ntac
c
e
pt
anc
eandaudi
tpl
anni
ng
D)pr
e
pl
anni
ngandf
ur
t
he
raudi
tpr
oc
e
dur
e
s
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e
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se
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t
i
ve
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eme
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vi
de
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s
s
uffic
i
e
ntandappr
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i
a
t
e
4)Dur
i
ngt
heaudi
tpr
oc
e
s
ss
t
e
ps
,whe
nwi
l
lt
heaudi
t
orc
onduc
tt
e
s
t
sofc
ont
r
ol
s
?
A)whe
nt
he
r
ear
epoori
nt
e
r
nalc
ont
r
ol
s
B)i
ft
heaudi
t
orpl
anst
or
e
l
yupont
he
m
C)whe
nas
ubs
t
ant
i
veaudi
tappr
oac
hi
ss
e
l
e
c
t
e
d
D)whe
nt
he
r
ear
el
ow r
i
s
ksofma
t
e
r
i
ale
r
r
or
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e
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se
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e
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e
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t
i
ve
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eme
tande
vi
de
nc
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s
s
uffic
i
e
ntandappr
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i
a
t
e
5)Atwha
tpoi
ntdur
i
ngt
heaudi
ts
houl
dt
heaudi
t
orc
onduc
tani
nde
pe
nde
nc
et
hr
e
a
tanal
ys
i
s
?
A)af
t
e
rt
heaudi
te
vi
de
nc
eas
s
e
s
s
me
ntandc
ol
l
e
c
t
i
onpr
oc
e
s
s
B)pr
i
ort
ot
heac
c
e
pt
anc
eoft
hee
nga
ge
me
nt
C)a
f
t
e
rga
t
he
r
i
ngs
uffic
i
e
ntknowl
e
dgeoft
hec
l
i
e
nt
'
sbus
i
ne
s
s
D)pr
i
ort
os
i
gni
ngt
heaudi
tr
e
por
t
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e
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se
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ur
e
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t
i
ve
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eme
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vi
de
nc
ei
s
s
uffic
i
e
ntandappr
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i
a
t
e
6)YourP
Afir
m hasj
us
tobt
ai
ne
dane
wc
l
i
e
ntandyouha
vebe
e
nas
s
i
gne
dt
het
as
kofpr
e
par
i
ngt
he
knowl
e
dgeofbus
i
ne
s
ss
e
c
t
i
onoft
hefil
e
.Whi
c
hoft
hef
ol
l
owi
ngbe
s
tde
s
c
r
i
be
st
hepr
oc
e
s
sofga
t
he
r
i
ng
t
heknowl
e
dgeofbus
i
ne
s
sf
orac
l
i
e
nt
?
A)di
s
c
us
s
i
ngpr
oc
e
s
s
e
sandbus
i
ne
s
sobj
e
c
t
i
ve
swi
t
hc
ompanye
mpl
oye
e
s
B)ga
t
he
r
i
ngi
nf
or
ma
t
i
onaboutt
hei
ndus
t
r
yandr
e
gul
a
t
or
ye
nvi
r
onme
nt
C)unde
r
s
t
andi
ngt
hec
l
i
e
nt
'
sbus
i
ne
s
s
,i
ndus
t
r
y
,a
ndr
e
gul
a
t
or
ye
nvi
r
onme
nt
D)e
xami
ni
ngt
hel
e
gale
xpe
ns
e
sfil
ef
orpos
s
i
bl
er
e
gul
a
t
or
yi
nf
r
ac
t
i
ons
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7)Theaudi
t
or
'
sas
s
e
s
s
me
ntr
e
l
a
t
i
ngt
or
i
s
kofma
t
e
r
i
almi
s
s
t
a
t
e
me
nti
nfinanc
i
als
t
a
t
e
me
nt
si
sapar
tof
A)t
heas
s
e
s
s
me
ntofwhe
t
he
rt
oac
c
e
ptt
heaudi
te
nga
ge
me
nt
B)unde
r
s
t
andi
ngt
hee
nt
i
t
yandi
t
se
nvi
r
onme
nt
C)t
het
e
s
t
sofc
ont
r
ol
s
D)t
het
e
s
t
soft
r
ans
ac
t
i
ons
Ans
we
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ar
ni
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tpr
oc
e
s
se
ns
ur
e
st
ha
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tobj
e
c
t
i
ve
sar
eme
tande
vi
de
nc
ei
s
s
uffic
i
e
ntandappr
opr
i
a
t
e
8)Thede
c
i
s
i
ont
oc
ont
i
nuedoi
ngt
heaudi
tofane
xi
s
t
i
ngc
l
i
e
nti
s
A)asi
mpor
t
antasde
c
i
di
ngwhe
t
he
rornott
oac
c
e
ptane
wc
l
i
e
nt
B)l
e
s
si
mpor
t
antt
hande
c
i
di
ngwhe
t
he
rornott
oa
c
c
e
ptane
wc
l
i
e
nt
C)mor
ei
mpor
t
antt
hande
c
i
di
ngwhe
t
he
rornott
oa
c
c
e
ptane
wc
l
i
e
nt
D)onl
yt
ober
e
c
ons
i
de
r
e
di
ft
hec
l
i
e
nt
'
sope
r
a
t
i
onsoruppe
rmana
ge
me
nthasc
hange
d
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e
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se
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ur
e
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e
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t
i
ve
sar
eme
tande
vi
de
nc
ei
s
s
uffic
i
e
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i
a
t
e
9)Ana
l
yt
i
c
alpr
oc
e
dur
e
sar
et
hos
et
ha
t
A)e
val
ua
t
et
heac
c
ur
ac
yoft
heac
c
ountbal
anc
e
s
.
B)e
val
ua
t
efinanc
i
ali
nf
or
ma
t
i
ont
hr
oughanal
ys
i
sofpl
aus
i
bl
er
e
l
a
t
i
ons
hi
p.
C)r
e
vi
e
wt
hee
ffe
c
t
i
ve
ne
s
sofi
nt
e
r
nalc
ont
r
ol
s
.
D)anal
yzet
hee
ffe
c
tofmana
ge
me
ntpr
oc
e
dur
e
sont
heac
c
ount
i
ngs
ys
t
e
m.
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we
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ni
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e
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se
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ur
e
st
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e
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t
i
ve
sar
eme
tande
vi
de
nc
ei
s
s
uffic
i
e
ntandappr
opr
i
a
t
e
10)Whe
r
et
heaudi
t
orhasde
c
i
de
dt
or
e
l
yuponi
nt
e
r
nalc
ont
r
ol
s
,heors
hewi
l
lt
he
n
A)e
l
i
mi
na
t
et
hene
e
dt
oga
t
he
re
vi
de
nc
ei
nt
ha
tar
e
a
.
B)t
e
s
tt
hee
ffe
c
t
i
ve
ne
s
soft
hec
ont
r
ol
si
nt
ha
tar
e
a
.
C)pr
oc
e
e
dt
oe
xpandt
hes
ampl
es
i
ze
si
nt
ha
tar
e
a
.
D)ne
got
i
a
t
ewi
t
hmana
ge
me
ntt
ode
t
e
r
mi
newhi
c
hc
ont
r
ol
swi
l
lbet
e
s
t
e
di
nt
ha
tar
e
a
.
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we
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Di
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oc
e
s
se
ns
ur
e
st
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e
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t
i
ve
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eme
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vi
de
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s
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i
e
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i
a
t
e
24
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Downloaded by goobal sahoota (s201064076@ddsbstudent.ca)
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11)Subs
t
ant
i
vet
e
s
t
sofde
t
ai
l
sofbal
anc
e
sar
es
pe
c
i
ficpr
oc
e
dur
e
si
nt
e
nde
dt
o
A)i
de
nt
i
f
yt
hede
t
ai
l
sofi
nt
e
r
nalc
ont
r
ol
s
.
B)pr
ovet
ha
tt
heac
c
ount
swi
t
hma
t
e
r
i
albal
anc
e
sar
ec
l
as
s
i
fie
dc
or
r
e
c
t
l
y
.
C)de
t
e
c
tmone
t
ar
ymi
s
s
t
a
t
e
me
nt
si
nt
hefinanc
i
als
t
a
t
e
me
nt
s
.
D)pr
ovet
ha
tt
het
r
i
albal
anc
ei
si
nbal
anc
e
.
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we
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Di
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ar
ni
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heaudi
tpr
oc
e
s
se
ns
ur
e
st
ha
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e
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t
i
ve
sar
eme
tande
vi
de
nc
ei
s
s
uffic
i
e
ntandappr
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i
a
t
e
12)Af
t
e
rt
heaudi
t
orhasc
ompl
e
t
e
dal
lt
hepr
oc
e
dur
e
s
,i
ti
sne
c
e
s
s
ar
yt
oc
ombi
net
hei
nf
or
ma
t
i
on
obt
ai
ne
dt
or
e
ac
hanove
r
al
lc
onc
l
us
i
onast
owhe
t
he
rt
hefinanc
i
als
t
a
t
e
me
nt
sar
ef
ai
r
l
ypr
e
s
e
nt
e
d.Thi
si
s
ahi
ghl
ys
ubj
e
c
t
i
vepr
oc
e
s
st
ha
tr
e
l
i
e
she
a
vi
l
yon
A)ge
ne
r
al
l
yac
c
e
pt
e
daudi
t
i
ngs
t
andar
ds
.
B)t
hepr
ovi
nc
i
ali
ns
t
i
t
ut
e
s
'
Rul
e
sofPr
of
e
s
s
i
onalConduc
t
.
C)ge
ne
r
al
l
yac
c
e
pt
e
dac
c
ount
i
ngpr
i
nc
i
pl
e
s
.
D)t
heaudi
t
or
'
spr
of
e
s
s
i
onalj
udgme
nt
.
Ans
we
r
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ni
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oc
e
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se
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ur
e
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e
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t
i
ve
sar
eme
tande
vi
de
nc
ei
s
s
uffic
i
e
ntandappr
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i
a
t
e
13)Afinanc
i
als
t
a
t
e
me
ntaudi
tt
ypi
c
al
l
yc
ons
i
s
t
soff
ours
e
c
t
i
onst
ha
tr
e
l
a
t
et
or
i
s
k.I
de
nt
i
f
yt
hef
our
s
e
c
t
i
onsanddi
s
c
us
st
hema
j
orac
t
i
vi
t
i
e
spe
r
f
or
me
dbyt
heaudi
t
ori
ne
ac
hs
e
c
t
i
on.
Ans
we
r
:1.As
s
e
s
sRi
s
kofMa
t
e
r
i
alMi
s
s
t
a
t
e
me
nt
.I
nt
hi
ss
e
c
t
i
on,t
heaudi
t
orobt
ai
nsanunde
r
s
t
andi
ngof
t
hec
l
i
e
nt
'
sbus
i
ne
s
sandi
ndus
t
r
y
.I
naddi
t
i
on,t
heaudi
t
orobt
ai
nsanunde
r
s
t
andi
ngoft
hec
l
i
e
nt
'
s
i
nt
e
r
nalc
ont
r
ols
t
r
uc
t
ur
eandmake
sapr
e
l
i
mi
nar
yas
s
e
s
s
me
ntofc
ont
r
olr
i
s
k.Thepl
anni
ngt
ake
spl
ac
ei
n
t
hi
sphas
ebyde
ve
l
opi
ngas
t
r
a
t
e
gi
caudi
tappr
oac
hove
r
al
landbyc
yc
l
e
.
2.De
ve
l
opRi
s
kRe
s
pons
e
.I
nt
hi
ss
e
c
t
i
on,t
heaudi
t
orde
ve
l
opsaudi
tpr
ogr
amsandt
e
s
t
si
nt
e
r
nalc
ont
r
ol
s
.
Theaudi
t
oral
s
ope
r
f
or
mss
ubs
t
ant
i
vet
e
s
t
sandas
s
e
s
s
e
st
hei
mpac
tupont
her
i
s
kofma
t
e
r
i
al
mi
s
s
t
a
t
e
me
nt
s
.Ther
e
s
ul
t
soft
het
e
s
t
sar
ee
val
ua
t
e
dandr
i
s
ki
sr
e
as
s
e
s
s
e
di
fr
e
qui
r
e
d.Fi
nale
vi
de
nc
eand
doc
ume
nt
a
t
i
oni
sga
t
he
r
e
d.
3.Pe
r
f
or
m Ri
s
kRe
s
pons
e
.I
nt
hi
ss
e
c
t
i
on,t
heaudi
t
orga
t
he
r
saudi
te
vi
de
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26
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Re
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27
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