America for Ngor
1 When Ngor is in America he knows the name of the place where he wants to go but
doesnt know how to get there and he also doesnt get treated good by his own people. On page
459, he says he wanted to live in Los Angeles with his cousin Tr
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Chapter 16 power point
Financial instruments with options that may increase the
number of common stock outstanding.
Should companies report t
Chapter 23 power point
Statement of Cash Flows
Introduction and Motivation:
Flows can help assess the financial health of a
company (beyond Income Statement and Balance
FASB mandated publication of Statement of Ca
Chapter 21 power point
THE LEASING ENVIRONMENT
A lease is a contractual agreement between a lessor and a
lessee, that gives the lessee the right to use specific property,
owned by the lessor, for a specified period of time.
Chapter 13 power point
What is a Liability?
The FASB, defined liabilities as:
Probable Future Sacrifices of
Economic Benefits arising from present
obligations of a particular entity to
transfer assets or pr
Chapter 24 power point
Full Disclosure Principle
Full disclosure principle calls for financial reporting of any
financial facts significant enough to influence the
judgment of an informed reader.
FASB has traditionally taken
Balance, Dec 31, 2013
Prior Service cost
Balance, Jan 1, 2014
Amortization of PSC
General Journal Entries
Case 21: ZOU's Fencing Controls
ZOU Fencing Inc.
Account Scoping and Risk Assessment
Account Balance and Disclosure: Revenue
Class of Transaction: Recording Sales
Identification of risk of material misstatement
ACCT422 SP17 Midterm Study Guide
1. The IPPF model:
Mandatory Guidance (focus on standards and code of ethics)
i. Mandatory = core principles, definition, standards, code of ethics
ii. Non-mandatory = Implementation guidance and supplemental guidanc
PINNACLE MANUFACTURING - Part III
Control Risk Matrix Acquisitions
are for goods
P.O. are approved by supervisor.
All documents ar
Acct 422 Homework Chapter 5
Case 1, Pg. 5-35, Pizza Inc.
As leader of the internal audit teams, you have agreed to:
A. Identify and list the key processes used by Pizza Inc. at their individual site locations
B. Determine 10 business risks for th
Acct 422 Homework Chapter 4
Case 2, Pg. 4-27
Your organization has implemented a robust ERM program similar to the one outlined in this chapter.
The audit committee has asked you to assess the design adequacy and operating effectiveness of the
Acct 422 Homework Chapter 3
Pg. 3-23, 24
Q. 5, 7
5. IT governance has become a hot topic in recent years. Using the governance framework
shown in exhibit 3-4, customize each of the components to describe how they might specifically
relate to gove
Acct 422 Homework Chapter 6
P. 6-35, Q. 4
COSO is quoted in this chapter as follows: Internal auditors play an important role in evaluating
the effectiveness of control systems, and contribute to ongoing effectiveness. Because of its
Acct 422 Homework Chapter 8
P. 8-40, Q. 3
P. 8-41, Case 1
1. Bribery and kickbacks: act of giving money or goods in exchange for a something
2. Conflict of interest: situation in which a person is involved in multiple interests
3. Cooking the boo
Acct 422 Homework Chapter 1
3. Ina Icandoit has an 8:00 a.m. class each day. The professor has instilled in the students the importance
of getting to class on time, so Ina has made this one of her objectives for the semester. What risks
Chapter 17 Additional Problems
(The combined problem numbers just mean that the problems rely on the same data.)
17-18 (25 min.) Zero beginning inventory, materials introduced in middle of process.