CAPITULO 9
PRINCIPALES ESTRATEGIAS DE FIJACIN DE PRECIOS
Fijacin de precios da valor para el cliente


F.P. basadas en el buen valor: Por ejemplo, el costo de un plomero para arreglar un
cao roto po
Chapter 7 HW
74
Describe what is meant by an audit program for accounts receivable. What
four things should be included in an audit program?
Its a procedure list to audit accounts receivable. The 4 t
173,5,6,7,8,10,12,15,17,29,30
151
Sampling risk is that an auditor comes to the wrong conclusion due to sample data. Nonsampling risk is
the auditors risk where an incorrect conclusion is made in th
42
44
46
The auditor should be independent from the client company, so that the audit opinion will not
be influenced by any relationship between them. The auditors are expected to give an
unbiased
62
An auditing error is misstatement in the financial records that was unintentional in nature, while fraud is
intentional. The auditors responsibility is to provide reasonable assurance in finding m
141,5,7,14,16,25
161,4,7,8,10,11,25
141
a. The bill of lading is a document prepared at the time of shipment of goods to a customer
indicating the description of the merchandise.
b. The credit memo
181.8,9,12,14,15,25
213,8,11,16,17
243,7,10,14,15,25
251,2,4,7,15
181
181
The accounts in the acquisition and payment cycle are the following:
a. Asset accounts:
b.
Liability accounts:
c.
Office
213,8,11,16,17
213
SUBSTANTIVE ANALYTICAL
PROCEDURE
TYPE OF
POTENTIAL MISSTATEMENT
1. Compare gross margin percentage
with previous years.
Overstatement or understatement of
inventory amounts (price
Chapter 13 HW
Check online video to see what question # was left off on last class*
131
131 (Objective 131) What is the purpose of risk assessment procedures and how do they
differ from the four ot
Chapter 5 Homework
52
Audit risk is the risk that the auditor concludes, after conducting an audit in accordance with
the relevant auditing standards, that the financial statements were fairly stated
243,7,10,14,15,25
243
A contingent liability is a potential future obligation to an outside party for an unknown
amount resulting from activities that have already taken place. Some examples would b
Chapter 8 HW
81
81
(Objective 81)
What are the benefits derived from planning audits?
To enable the auditor to obtain sufficient appropriate evidence for the
circumstances,
to help keep audit costs
251,2,4,7,15
251
The auditors degree of certainty that the reports are correct. (MISSING PART 2)
252
The conclusion that the financial statements were prepared in accordance with accounting standar
Descriptive Statistics: Tabular, Graphical and Numerical summaries of data.
Chapter 2: Descriptive Statistics: Tabular and Graphical summaries of data.
Chapter 3: Descriptive Statistics: Numerical Mea
Topics
Statistics
Descriptive v Inferential
Example of Statistics
Example of Inferential Stats
Types of Data
Scales of Measurement
Cross Sectional Data
Time Series Data
Data Diagram
Entering Data In E
Topics
Intro to Continuous Probability Distribution
Uniform Probability Distribution
Normal Probability Distribution
Standard Normal Probability Distribution
NORM.DIST Excel function
NORM.INV Excel fu
Topics
Point Estimate and Sampling Error
Samples
Simple Random Sample
Sampling Distribution of Xbar
Conclusion 1: E(Xbar) = Mew
Conclusion 2: Plot of SDOXbar is Normal Shaped
#2 leads to Central Limit
Data collected: Number of Arrivals to Dick's Hamburgers at 45th Ave in Seattle at Saturday noon lunch during a 1minute
Discrete Variable = X = Number of Arrivals in 1 min period during Sat. noon lunc
Topics
Random Variables
Discrete Random Variables
Continuous Random Variables
Build Discrete Probability Distributions
Expected Value for a Discrete Random Variables
Variance and Standard Deviation fo
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5
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c~,c,
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o II'\!) ot S$
Categories
Relative
%
or Classes Frequency Frequency Frequency
A
60
0.5
50.00%
B
24
0.2
20.00%
C
36
0.3
30.00%
Totals
120
1
Categories
Relative
%
or Classes Frequency Frequency Frequency
A
44
0.22
22%
Positions
L
P
2
R
P
P
3
1
C
P
P
2
H
R
H
H
2
C
L
S
P
S
P
3
R
L
1
H
1
R
C
2
S
P
P
L
S
C
P
P
1
C
P
L
P
S
P
P
1
R
R
L
P
P
R
Corporation
Amerisource Bergen
Archer Daniels Midland
AT&T
Bank of America
Berks
The probability of getting stuck in traffic on Hwy 99 in the morning is 0.25.
Over the next three weeks (15 workdays), what is probability that you will get stuck in traffic for various x values
Binom
Normal Functions Calculating Probability for "Normal < ="
A
C
D
E
F
G
Professor's past test score distribution is normally distributed
Mean =
74
SD = s
10
x
64
Operator
<=
P(x<=64)
0.158655254 =NORM.
Company
DeWolfe Companies
North Coast Energy
Hansen Natural Corp.
MarineMax, Inc.
Nanometrics Incorporated
TeamStaff, Inc.
Environmental Tectonics
Measurement Specialties
SEMCO Energy, Inc.
Party City
Chapter 9
See chapter 9 sg assignment and assisted solutions on Canvas
Study Guide Problems to Complete
Definitional Questions: all but 18, 19, 22. Conceptual Questions: all but 3. Problems: all but 5