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IFT313 IFT451 Froduald Kabanza D partement d'informatique Universit de Sherbrooke Analyseurs LALR(1) Sujets l ments LR(1) AFD LR(1). Table d'analyse LR(1). AFD LALR(1) Table d'analyse LALR(1). Hi rarchie des grammaires hors-contexte IFT313/IFT451 Froduald Kabanza 2 Objectifs Pouvoir d finir ce qu'un l ment LR(1). Pouvoir calculer l'AFD LR(1). Pouvoir construire la table d'analyse LR(1). Pouvoir reconna tre des grammaires LR(1). Pouvoir calculer l'AFD LALR(1) Pouvoir construire la table d'analyse LALR(1). Pouvoir reconna tre des grammaires LALR(1). Comprendre les forces relatives des analyses LR(0), SLR(1), LR(1) et LALR(1). Conna tre l'hi rarchie entre les diff rentes classes de grammaires horscontexte : LL(0), LL(1), LR(0), LR(1), SLR(1), LALR(1). IFT313/IFT451 Froduald Kabanza 3 Rappel : Algorithme d'analyse LR (1) Algorithm LRParser Version d finitive. Entr e : flux de tokens Sortie : d rivation de l'entr e si elle est dans L(G), sinon erreur. Variables : stack (pile), a (prochain token), in (entr e : flux de tokens) i (sommet de la pile) Table d'analyse LR(0) avec lookahead, ou SLR(1), ou LALR(1). M thode : Initialement la pile contient l' tat 0. Ensuite il ex cute le code suivant. IFT313/IFT451 Froduald Kabanza 4 Rappel : Algorithme d'analyse LR(1) a = in.getNextToken(); while (true) { i = state on top of stack; if action[i,a] = shift j { push a on top of the stack; push j on top of the stack; a = get.NextToken(); continue;} if action[i,a] = reduce A { pop 2x| | symbols off the stack; i = the state now on top of the stack; push A on top of stack; push goto[i,A] on top of the stack; printout the production A ; continue;} if action[i,a] = accept return true; error();} IFT313/IFT451 Froduald Kabanza 5 Rappel : Table d'analyse SLR(1) Algorithm construire la table d'analyse SLR(1) Entr e : Une grammaire augment e G, avec le symbole de d part S'; Sortie : Table d'analyse SLR(1); M thode : 1. Construire l'AFD LR(0) de G; 2. Nous notons i, l' tat Ii. Les actions d'analyse pour l' tat i sont d termin es comme suit : a. Si un l ment A . a, tel que a est un terminal, est dans Ii et goto(Ii , a) = Ij, ajoute `shift j' dans action[i, a]; b. Si un l ment A . est dans Ii , avec A diff rent de S', ajoute reduce A dans action[i, a], pour chaque terminal a dans Follow(A); c. Si l' l ment S' S . est dans Ii , ajoute `accept' dans action[i, $]. IFT313/IFT451 Froduald Kabanza 6 Rappel : Table d'analyse SLR(1) 3. Si goto(Ii, A) = Ij pour un non terminal A goto[i, A] devient j ; 4. Toutes les entr es vides sont consid r es comme ayant la valeur "erreur". 5. L' tat initial, 0, est celui construit partir de l' tat de l'AFD contenant l' l ment S' . S - Si la table g n r e par cette algorithme contient des conflits, c.- -d., des entr es avec actions multiples, la grammaire correspondante n'est pas SLR(1). - Un analyseur SLR(1) est un analyseur qui utilise une table SLR(1). IFT313/IFT451 Froduald Kabanza 7 Exemple Grammaire illustrant l'acc s au contenu d'une adresse donn e par un pointeur dans le langage C : 0. 1. 2. 3. 4. 5. S' S S L=R S R L *R L id RL Les terminaux sont : id, = et *. On peut interpr ter les symboles L et R, respectivement comme tant la Lvalue et la R-value ; et * l'op rateur "contenu de". Exemple: *x = y. IFT313/IFT451 Froduald Kabanza 8 AFD LR(0) conflit shift/reduce 3 S R. 2 S L.=R R L. 9 S L=R. Table SLR(1) actions / goto id 0 1 2 3 4 5 6 7 8 9 * = $ S 1 acc s6 r5 r5 r2 s5 s4 r4 s5 s4 r3 r5 r3 r5 r1 r4 9 8 7 8 goto R L 3 2 R = I6 S L=.R R .L L.*R L .id s5 s4 R 0 S' .S S .L=R S . R L.*R L .id R .L L id id 5 L id. S I1 S' S. * id L * I7 L*R. R 4 L*.R R .L L.*R L .id L 8 R L. * 1. R 2. 3. 4. 5. S L= S R L *R L id R L 9 IFT313/IFT451 Froduald Kabanza Simulation actions / goto id 0 1 2 3 4 5 6 7 8 9 * = $ S 1 acc s6 r5 r5 r2 s5 s4 r4 s5 s4 r3 r5 r3 r5 r1 r4 9 8 (0 R 3, = id $) (0 L 2 = 6, id $) (0 L 2 = 6 id 5, $) (0 L 2 = 6 L 8, $) (0 L 2 = 6 R 9, $) (0 S 1, $) Accepte 7 8 goto R L 3 2 s5 s4 (0, *id = id $) (0 * 4, id = id $) (0 * 4 id 5, = id $) (0 * 4 L 8, = id $) (0 * 4 R 7, = id $) (0 L 2, = id $) conflit shift/reduce reduce shift 1. R 2. 3. 4. 5. S L= S R L *R L id R L Error: no entry [3, =] in table Conflit 2 S L.=R R L. IFT313/IFT451 Froduald Kabanza 10 De SLR(1) LR(1) Nous avons vu que pour un automate LR, pour qu'une ex cution m ne l'acceptation, il faut que tout moment, le contenu de la pile concat n avec le reste de la cha ne lire, soit une forme sententielle pour la d rivation la plus droite. Avec le conflit shift/reduce pr c dent, la r duction viole la propri t pr c dente : "R = id" n'est pas une forme sententielle droite; on ne peut * * pas avoir : S => R = id => * id = id Par contre, le shift est en accord avec la propri t : "L = id" est une forme * * sententielle droite; on peut avoir, S => L = id => * id = id IFT313/IFT451 Froduald Kabanza 11 De SLR(1) LR(1) Dans SLR(1) lorsque l' tat au sommet de la pile contient l' l ment A . et que le prochain token est dans Follow(A), on fait une r duction de sur la pile. Cette d cision est trop approximative pour deux raisons : Follow(A) est l'union de tous les tokens qui peuvent suivre A, en tenant compte de toutes le production qui commencent par A, pas juste la production A pour laquelle on a l' l ment A . On ne devrait pas regarder juste A, mais le pr fixe viable sur la pile ( ) pour s'assurer que d rive effectivement une cha ne pouvant tre suivi du prochain token. Cette approximation cause des conflits. Les l ments LR(1) font une meilleure approximation, donnant lieu moins de conflit. IFT313/IFT451 Froduald Kabanza 12 l ments LR(1) Tout comme les l ments LR(0), un l ment LR(1) consiste d'une production et d'un point. En plus, un l ment LR(1) a un symbole lookahead (le prochain token attendu). Plus pr cis ment, un l ment LR(1) est de la forme [A . , a ]. Comme pour les l ments LR(0), cela signifie que nous avons au sommet de la pile, et on s'attend lire un pr fixe du reste de l'entr e d riv de . En plus, le "a" signifie que le token "a" peut suivre A dans une forme sentientielle droite, obtenue en utilisant la production A . : * IFT313/IFT451 * S => xAy => x y et a est dans First(y). Froduald Kabanza 13 AFD LR(1) En d'autres mots, un l ment [A . , a ] signifie que : Le reste de l'entr e d bute par un pr fixe d rivable de a Apr s la r duction de suivi de a sur la pile. par A, on va faire shift de a. Ainsi, A sera Un tat LR(1) est un ensemble d' l ments LR(1), obtenues en utilisant la fonction etats(G) suivante. Cette version utilise des fonctions closure et goto qui sont des mises jour des fonctions similaires pour l'AFD LR(0). IFT313/IFT451 Froduald Kabanza 14 Algorithme Closure Algorithm Closure(I) do { pour chaque l ment [A . X , a ] dans I chaque production X dans la grammaire et chaque terminal b dans First( a) tel que [X . , b ] n'est pas dans I ajouter [X . , b ] I // b pourrait suivre X dans une d rivation droite } while (des l ments nouveaux sont ajout s dans I) return I IFT313/IFT451 Froduald Kabanza 15 Algorithmes goto et etats Algorithm goto(I,X) soit l'ensemble J d' l ments [A X . , a ] tel que [A X . , a ] est dans I; return closure(I) Algorithm etats(Augmented grammar G) C = { closure({[S' . S , $]}) }; // C est l'ensemble des tats do pour chaque tat I dans C et chasque non terminal X tel que goto(I,X) est non vide et n'est pas encore dans C ajouter goto(I,X) dans C while (un nouvel tat est ajout dans C) return C IFT313/IFT451 Froduald Kabanza 16 G n rer la table d'analyse LR(1) Algorithm Constructing LR(1) Parsing Table Input: An augmented grammar G, with start symbol S'; Output: LR(1) parsing table; Method: 1. Construct the LR(1) DFA for G; 2. State i corresponds to Ii . The parsing actions for state i are determined as follows: a. If an item [A . a, b] for a terminal a, is in Ii and goto(I , a) = Ij , i set action[i, a] to `shift j' b. If an item [A . , a] is in Ii , where A is different from S', set action[i, a] to `reduce A ' c. If item [S' S . , $] is in Ii , set action[i, $] to `accept '. IFT313/IFT451 Froduald Kabanza 17 G n rer la table d'analyse LR(1), suite 3. If goto(Ii, a) = Ij set goto[i, A] = j; for a nonterminal A 4. All entries not defined by the rules 2 and 3 are made "error" 5. The initial state `0' is the one constructed from the set of items containing [S' S , $] . - Si la table d'analyse contient des entr e multiples, la grammaire n'est pas LR(1). - L'algorithme d'analyse demeure le m me que pour l'analyse SLR(1) (LRDriver). - Un analyseur utilisant une table LR(1) est un analyseur LR(1). IFT313/IFT451 Froduald Kabanza 18 Rappel : AFD LR(0) conflit shift/reduce 3 S R. 2 S L.=R R L. 9 S L=R. Table SLR(1) actions / goto id 0 1 2 3 4 5 6 7 8 9 * = $ S 1 acc s6 r5 r5 r2 s5 s4 r4 s5 s4 r3 r5 r3 r5 r1 r4 9 8 7 8 goto R L 3 2 R = I6 S L=.R R .L L.*R L .id s5 s4 R 0 S' .S S .L=R S . R L.*R L .id R .L L id id 5 L id. S I1 S' S. * id L * I7 L*R. R 4 L*.R R .L L.*R L .id L 8 R L. * 1. R 2. 3. 4. 5. S L= S R L *R L id R L 19 IFT313/IFT451 Froduald Kabanza Exemple 1 : AFD LR(1) 1 S' S. , $ S S' .S, $ S .L=R, $ S . R, $ L.*R, $/= L .id, $/= R .L , $ * * 5 0 L 2 S L.=R, $ R L., $ 4 S R., $ 6 R L., $ 7 L id., $/= id L R 10 L id., $ = 3 S L=.R, R .L, L.*R, L .id, * id R 8 S L=R., $ 12 L*.R, R .L, L.*R, L .id, R 13 L*R., $ 20 L $ $ $ $ 1. R 2. 3. 4. 5. S L= S R L *R L id R L R id L id L*.R, $/= R .L, $/= L.*R, $/= L .id, $/= IFT313/IFT451 $ $ $ $ * 11 R L., $/= 9 L*R., $/= Le conflit dans l' tat 2 a disparu Froduald Kabanza Table LR(1) 1 S' S. , $ S S' .S, $ S .L=R, $ S . R, $ L.*R, $/= L .id, $/= R .L , $ * * 5 0 L 2 S L.=R, $ R L., $ 4 S R., $ 6 R L., $ 7 L id., $/= id L R 10 L id., $ = 3 S L=.R, R .L, L.*R, L .id, * id R 8 S L=R., $ 12 L*.R, R .L, L.*R, L .id, R 13 L*R., $ $ $ $ $ actions / goto id 0 1 2 3 4 5 6 7 8 9 * = $ S 1 acc s3 r5 s10 s12 r2 s7 s5 r4 r3 r5 r4 r1 r3 r4 r5 13 6 r3 21 goto R L 4 2 s7 s5 L 1 2 3 4 5 R id 8 9 6 11 L id L*.R, $/= R .L, $/= L.*R, $/= L .id, $/= IFT313/IFT451 $ $ $ $ 11 R L., $/= 9 L*R., $/= 10 11 r5 12 s10 s12 13 Froduald Kabanza Exemple 2 0 S' .S, $ S .CC, $ C . cC, c/ d C.d, c/d C c c 3 C c.C, c/d C . cC, c/ d C.d, c/d d 4 C d., c/d S 1 S' S., $ 2 S C.C, $ C . cC, $ C.d, $ C c d 5 S CC., $ c 6 C c.C, $ C . cC, $ C.d, $ C 9 C cC., $ 0 1 2 3 4 5 6 7 8 9 actions c d $ acc s6 s7 s3 s4 r3 r3 r1 s6 s7 r3 r2 r2 r2 goto S 1 C 2 5 8 s3 s4 d 7 C d., $ C 8 C cC., c/d 9 d 1. S .CC 2. C . cC 3. C.d 22 IFT313/IFT451 Froduald Kabanza AFD LALR(1) et Table d'analyse LALR(1) Les tables d'analyse LR(1) peuvent devenir tr s larges. On les utilisent pas en pratique. La d composition de l'ensemble Follow en lookahead associ chaque l ment LR(0) est la source de la puissance de l'analyse LR(1). Mais on n'a pas besoin de cette d composition dans chaque tat. Cette observation m ne une approximation de l'AFD LR(1) beaucoup plus efficace (moins d' tats), mais l g rement moins expressive: l'AFDLALR(1). Un AFD LALR(1) est obtenu de l'AFD LR(1) en fusionnant les tats identiques pour les l ments LR(0) (seuls les composantes lookahead diff rent). Une table d'analyse LALR(1) est obtenue de l'AFD LALR(1) de la m me fa on que la table d'analyse LR(1) est obtenue de l'AFD LR(1). Il peu arriver que la table d'analyse LALR(1) contient des conflits alors que la table d'analyse LR(1) correspondant n'en a pas. Mais c'est rare. IFT313/IFT451 Froduald Kabanza 23 Exemple 1 : AFD LR(1) 1 S' S. , $ S S' .S, $ S .L=R, $ S . R, $ L.*R, $/= L .id, $/= R .L , $ * * 5 0 L 2 S L.=R, $ R L., $ 4 S R., $ 6 R L., $ 7 L id., $/= id L R 10 L id., $ = 3 S L=.R, R .L, L.*R, L .id, * id R 8 S L=R., $ 12 L*.R, R .L, L.*R, L .id, R 13 L*R., $ 24 L $ $ $ $ 1. R 2. 3. 4. 5. S L= S R L *R L id R L R id L id L*.R, $/= R .L, $/= L.*R, $/= L .id, $/= $ $ $ $ * 11 R L., $/= 9 L*R., $/= Froduald Kabanza IFT313/IFT451 AFD LALR(1) et Table d'analyse 1 S' S. , $ S S' .S, $ S .L=R, $ S . R, $ L.*R, $/= L .id, $/= R .L , $ * * 5 L 0 L 2 S L.=R, $ R L., $ 4 S R., $ 6 R L., $/= 7 L id., $/= id * 8 S L=R., $ = 3 S L=.R, R .L, L.*R, L .id, $ $ $ $ 0 1 2 3 4 5 6 7 8 9 actions / goto id * = $ S 1 acc s3 r5 s7 s5 r2 s7 s5 r5 r4 r3 r5 r4 r1 r3 9 6 8 6 s7 s5 goto R L 9 6 L id 1 2 3 4 5 R id R L*.R, $/= R .L, $/= L.*R, $/= L .id, $/= IFT313/IFT451 R 9 L*R., $/= Froduald Kabanza 25 Exemple 2 0 S' .S, $ S .CC, $ C . cC, c/ d C.d, c/d C c c 3 C c.C, c/d C . cC, c/d C.d, c/d d 4 C d., c/d S 1 S' S., $ 2 S C.C, $ C . cC, $ C.d, $ c C 5 S CC., $ c 6 C c.C, $ C . cC, $ C.d, $ C 9 C cC., $ 0 1 2 3 4 5 6 7 8 9 actions c d $ acc s6 s7 s3 s4 r3 r3 r1 s6 s7 r3 r2 r2 r2 goto S 1 C 2 5 8 s3 s4 d 7 C d., $ C 8 C cC., c/d d 9 d 1. S .CC 2. C . cC 3. C.d 26 IFT313/IFT451 Froduald Kabanza Exemple 2 0 S' .S, $ S .CC, $ C . cC, c/ d C.d, c/d C c c 3 C c.C, c/d/$ C . cC, c/d/$ C.d, c/d/$ d 4 C d., c/d/$ C 6 C cC., c/d/$ S 1 S' S., $ 2 S C.C, $ C . cC, $ C.d, $ c d C 5 S CC., $ 0 1 2 3 actions c d $ acc s3 s4 s3 s4 r3 r3 r3 goto S 1 C 2 5 6 r3 r1 r2 s3 s4 4 5 6 r2 d 1. S .CC 2. C . cC 3. C.d IFT313/IFT451 Froduald Kabanza 27 G n ration efficace des tables d'analyse LALR(1) Il existe une m thode efficace pour g n rer l'AFD LALR(1) et la table d'analyse LALR(1) sans passer directement par l'AFD LR(1). . Cette m thode calcule les tats de l'AFD LALR(1) la vol e en utilisant une technique de propagation des lookahead. (Voir la r f rence [D] AhoSethi-Ullman, pages 240 244). IFT313/IFT451 Froduald Kabanza 28 Commentaires sur l'analyse LALR(1) Les tats de l'AFD LR(1) sont toujours des versions dupliqu es des tats de l'AFD LR(0), mis part les lookahead qui diff rent. Donc l'AFD LALR(1) a le m me nombre d' tats que l'AFD LR(0) et les m mes transitions. . Une des raisons pour lesquelles l'analyse LALR(1) fonctionne si bien et que la fusion des tats de l'AFD LR(1) ne peut pas introduire des conflits shift-reduce. S'il y en a dans l'AFD LALR(1) c'est qu'elles taient dans l'AFD LR(1) d'origine. Seuls des conflits reduce-reduce peuvent tre introduites par la fusion des tats. IFT313/IFT451 Froduald Kabanza 29 Hi rarchie des grammaires hors-contexte Grammaires non ambig es LL(k) LL(1) LR(1) LALR SLR LL(0) LR(0) LR(k) Grammaires ambig es IFT313/IFT451 Froduald Kabanza 30
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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Wisc Eau Claire >> CHEM >> 352 (Fall, 2009)
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CHAPTER 8 AUDIT SAMPLING: AN OVERVIEW AND APPLICATION TO TESTS OF CONTROLS Audit Sampling Refers to applying audit procedures to less than 100% of a population. Audit populations Items in account balance or class of transactions Audit should ...
Alabama >> AC >> 432 (Spring, 2008)
Chapter 10 Auditing the Revenue Process McGrawHill/Irwin 2008 The McGrawHill Companies, All Rights Reserved LO# 1 Revenue Recognition Revenue is defined as inflows or other enhancements of assets of an entity or settlements of its liabilities (o...
Alabama >> AC >> 432 (Spring, 2008)
CHAPTER 16 AUDITING CASH AND INVESTMENTS Audit of Cash Test of Existence Assertion Test client\'s bank reconciliation as of year-end on each bank account. Prepare schedule of interbank transfers where client has two or more bank accounts. Prepare...
Alabama >> AC >> 432 (Spring, 2008)
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Alabama >> AC >> 432 (Spring, 2008)
ACL IN PRACTICE ACL IN PRACTICE Tutorial.book Page ii Wednesday, July 5, 2006 1:42 PM Copyright 2006 ACL Services Ltd. All rights reserved. No part of these materials may be reproduced, stored in a retrieval system, or transmitted, in any form o...
Alabama >> AC >> 432 (Spring, 2008)
AICPA Summary of SarbanesOxley Act of 2002 as It Applies to Auditors and Audit Firms http:/www.aicpa.org/info/sarba nes_oxley_summary.htm Section 3: Commission Rules and Enforcement A violation of Rules of the Public Company Accounting Oversight Bo...
Alabama >> AC >> 432 (Spring, 2008)
A MicroStragegy That Failed A Matter of Minutes-and Millions By David S. Hilzenrath Washington Post Staff Writer Saturday, April 1, 2000; Page A01 Last Sept. 30, negotiators for MicroStrategy Inc. and NCR Corp. worked late into the night to complete...
Alabama >> AC >> 432 (Spring, 2008)
An Ethics Quiz Journal of Accountancy Online August 2002 Page 1 An Ethics Quiz The rules are there. These case studies look at some of them. BY JOHN F. RASPANTE Executive Summary CPAs NEED TO BE MINDFUL of ethical issues in performing client servi...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Answers to Multiple-Choice Questions Chapters 1 to 4 & 18 Chapter 1 Question Answer 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 B B B A D C C B A B D A C C C | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Chap...
Alabama >> AC >> 432 (Spring, 2008)
Arthur Levitt addresses \"illusions\" The CPA Journal Copyright UMI Company 1998. All Rights Reserved. Copyright New York State Society of Certified Public Accountants 12/01/1998 Over the summer, the SEC quietly held a series of meetings with members o...
Alabama >> AC >> 432 (Spring, 2008)
Supplement to Chapter 7 Computer-Assisted Audit Techniques (CAATS) Computer-Assisted Audit Techniques - Substantive Tests Generalized audit software (GAS) Can be used on a number of different computers and can access files with may differing file/...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 5 5-12 Before accepting an audit engagement, a successor auditor should make specific inquiries of the predecessor auditor regarding the predecessor\'s a. Awareness of the consistency in the application of gene...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 6 6-12 An auditor\'s primary consideration regarding an entity\'s internal controls is whether they a. Prevent management override. b. Relate to the control environment. c. Reflect management\'s philosophy and op...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 7 7-12 Which of the following is usually a benefit of transmitting transactions in an electronic data interchange (EDI) environment? a. A compressed business cycle with lower year-end receivables balances. b. ...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 8 8-11 An advantage of statistical sampling over nonstatistical sampling is that statistical sampling helps an auditor to a. Eliminate the risk of nonsampling errors. b. Reduce audit risk and materiality to a ...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 9 9-11 Which of the following sampling methods would be used to estimate a numeric measurement of a population, such as a dollar value? a. Random sampling. b. Numeric sampling. c. Attribute sampling. d. Variab...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 10 10-12 For the internal control procedures to be effective, employees maintaining the accounts receivable subsidiary ledger should not also approve a. Employee overtime wages. b. Credit granted to customers....
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 11 11-12 In a properly designed accounts payable system, a voucher is prepared after the invoice, purchase order, requisition, and receiving report are verified. The next step in the system is a. Cancellation ...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 13 13-14 The objectives of internal control for an inventory management process are to provide assurance that transactions are properly executed and recorded and that a. Independent internal verification of ac...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 16 Questions 16-11 and 16-12 relate to the following bank transfer schedule: 16-11 The tick mark most likely indicates that the amount was traced to the a. December cash disbursements journal. b. Outstanding...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Multiple Choice Questions Chapter 17 17-13 An auditor would be most likely to identify a contingent liability by obtaining a(n) a. Accounts payable confirmation. b. Transfer agent confirmation. c. Standard bank confirmation. d. Related-party t...
Alabama >> AC >> 432 (Spring, 2008)
COMPUTER HARDWARE BASIC TERMS A. Hardware Any part of a computer system (internal or external) you can touch. B. Peripheral A peripheral is any computer device that is not part of the essential computer (which includes the processor, memory, and d...
Alabama >> AC >> 432 (Spring, 2008)
AN ETHICS QUIZ MOST COMMON COMPLAINTS MADE AGAINST SMALL TO MIDSIZE CPA FIRMS Failure to return client records on a timely basis, Failure to exercise due professional care, and Conflicts of interest. 9 Mini Case Studies on Ethics Case studi...
Alabama >> AC >> 432 (Spring, 2008)
\"Accountants Grapple with New Materiality Rule\" Accounting Today 12/13/1999 - 1/2/2000 Common Use of Quantitative Threshold to Determine Materiality Typically anything below 5 percent (of income) is rejected as immaterial. Anything over 10 percent (o...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 RESULTS OF FIRST EXAM SPRING 2003 # of Percent of Occurrences Occurrences within within Grade Grade Ranges Ranges Grade Total Points on Exam on Exam 1 A A A B+ B B B B C C C C85 84 82 80 77 75 75 74 69 68 66 63 Exam 1 Percent 94.4% 93.3% 91....
Alabama >> AC >> 432 (Spring, 2008)
Greed tarnished golden reputation CHICAGO TRIBUNE September 1, 2002 First of four parts This series was reported by Delroy Alexander, Greg Burns, Robert Manor, Flynn McRoberts and E.A. Torriero. It was written by McRoberts. Trading his customary dark...
Alabama >> AC >> 432 (Spring, 2008)
September 8, 2004 TO: Student You are to write a report of 7 to 10 pages on the following company: Name of company assigned to student You should include the following kinds of information in your report: 1. An introduction to the company, including...
Alabama >> AC >> 432 (Spring, 2008)
September 12, 2004 TO: Student You are to write a report of 7 to 10 pages on the following company: Name of company assigned to student You should include the following kinds of information in your report: 1. An introduction to the company, includin...
Alabama >> AC >> 432 (Spring, 2008)
Inventory Chicanery Tempts More Firms, Fools More Auditors A Quick Way to Pad Profits, It Is Often Revealed Only When Concern Collapses A Barrel Full of Sweepings By LEE BERTON Staff Reporter of THE WALL STREET JOURNAL December 14, 1992 Why do so ma...
Alabama >> AC >> 432 (Spring, 2008)
Lies, Damned Lies, and Managed Earnings Fortune Aug 2, 1999 Carol J Loomis Abstract: Last year, with his attorneys and accountants digging into Bankers Trust and Cendant and W.R. Grace and Oxford Health Plans and Sunbeam and Waste Management - and wh...
Alabama >> AC >> 432 (Spring, 2008)
AC 432 Answers to Multiple-Choice 19 Chapter 1 Question Answer 13 B 14 B 15 C 16 A 17 C 18 C 19 A 20 C 21 D 22 D 23 B | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Chap...
Alabama >> AC >> 432 (Spring, 2008)
The following is taken from Chapters 7 and 18 of Messier, Glover, and Prawitt, Auditing and Assurance Services An Integrated Approach, 4e. Copyright McGraw-Hill. CHAPTER 7 AUDITING INTERNAL CONTROL OVER FINANCIAL REPORTING IN CONJUNCTION WITH AN AU...
Alabama >> AC >> 432 (Spring, 2008)
THE SARBANES-OXLEY ACT OF 2002 KEY FACTS On July 30, 2002, the Sarbanes-Oxley Act of 2002 was signed into law. The Act applies publicly held companies and their audit firms. It dramatically affects the accounting profession and CPAs working as an au...
Alabama >> AC >> 432 (Spring, 2008)
The following material is taken from Chapter 2 of Messier, Glover, and Prawitt, Auditing and Assurance Services An Integrated Approach, 4e. Copyright McGraw-Hill. This replaces the material on pages 38-48 of Chapter 2 of the Third Edition. THE CURR...
Alabama >> AC >> 432 (Spring, 2008)
More Firms Falsify Revenue to Boost Stocks Tech companies pressured to keep earnings high by Edward Iwata USA Today March 29, 2000 PALO ALTO, Calif. - Falsifying revenue and engaging in aggressive accounting is soaring among high-tech companies and o...
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