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Our weather is impacted by variations in solar insolation, resulting in large-scale energy imbalances, which in turn lead to large-scale motions in the atmosphere. Drag the description of a particular circulation pattern to its proper location..

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page 12 B. Conflicting or missing audit evidence, such as: (1) Missing, unavailable or altered documents. (2) Unexplained items on reconciliations. (3) Inconsistent, vague or implausible responses to inquiries. (4) Unusual discrepancies between records and confirmation replies. (5) Missing inventory or physical assets. (6) Unavailable or missing electronic evidence, inconsistent retention policies. C. Problematic or unusual relationships between auditor and management, such as: (1) Denial of access to records, facilities, employees, customers, vendors others. (2) Undue time pressures. (3) Management complaints or intimidation. (4) Unusual delays in providing information. (5) Tips or complaints about alleged fraud..

page 12 B. Conflicting or missing audit evidence, such as (1) Mis.pdf

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page 10 (4) In-house legal counsel. E. Be aware in evaluating management's responses to inquiries that it is often in the best position to perpetrate fraud. 13. Considering the results of analytical procedures performed in planning the audit: A. When unexpected results occur, consider the risk of material misstatement due to fraud. B. Perform analytical procedures on revenue during the planning of the audit to identify unusual or unexpected relationships. C. Because analytical procedures performed during planning often use data aggregated at a high level, results obtained often only provide a broad initial indication about whether a material misstatement exists. 14. An auditor should consider fraud risk factors, which are events or conditions that indicate incentives/pressures to perpetrate fraud, opportunities to carry out fraud, or attitude/rationalization to justify a fraudulent action: A. The auditor should use professional judgment in determining whether a risk factor is present and in identifying and assessing the risk of material misstatement due to fraud. B. While fraud risk factors do not necessarily indicate the existence of fraud, they often are present when fraud exists. 15. Other information that should be considered includes the discussion among audit team members, reviews of interim financial statements, and the consideration of identified inherent risks. IDENTIFYING RISKS THAT MAY RESULT IN A MATERIAL MISSTATEMENT DUE TO FRAUD 16. It is helpful when identifying risks of fraud to consider the three conditions ordinarily present when a material misstatement due to fraud ordinarily occursincentives/pressures, opportunities, and attitude/rationalization. Fraud experts often refer to these three conditions as the fraud triangle. 17. The auditor should evaluate whether identified risks of material misstatement due to fraud can be related to specific accounts, assertions, or whether they relate more pervasively to the financial statements as a whole. 18. The identification of a risk of material misstatement due to fraud includes consideration of the type of risk (fraudulent financial reporting or misappropriation of assets), the significance of the risk, the likelihood of the risk, and the pervasiveness of the risk. 19. A presumption of improper revenue recognition is a fraud risk. 20. The auditor should always address the risk of management override of controls. Fraud (previously referred to as irregularities)-Intentional misstatements or omissions of amounts or disclosures in financial statements. Audits are concerned with misstatements arising from two distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial statements to deceive financial statement users. Misappropriation of assets (also referred to as "defalcations")-Theft of company's assets the effect of which has not been appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION (AU 230) 4. In ev.

page 10 (4) In-house legal counsel. E. Be aware in evaluating ma.pdf

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p14-15 34. The risk of fraud may be so high as to cause the auditor to consider withdrawing from engagement; factors affecting decision: A Implications about integrity of management. B. Diligence and cooperation of management or the board of directors. COMMUNICATING ABOUT FRAUD TO MANAGEMENT, THE AUDIT COMMITTEE AND OTHERS 35. Whenever there is evidence that fraud may exist, the matter should be brought to an appropriate level of management, even if the matter might be considered inconsequential: A. All fraud involving senior management, and any fraud (by anyone) that causes a material misstatement should be reported directly to the audit committee. B. The auditor should reach an understanding with the audit committee regarding communications about misappropriations perpetrated by lower-level employees. 36. If risks have internal control implications the auditor should determine whether they represent reportable conditions and need to be communicated to the audit committee. 37. The auditor may choose to communicate other risks of fraud. 38. Disclosure of fraud beyond senior management and its audit committee is not ordinarily a part of the auditor's responsibility, unless: A. Required by specific legal and regulatory requirements. NOTE: These requirements include reports in connection with the termination of the engagement, such as when the entity reports an auditor change on Form 8K and the fraud or related risk factors constitute a reportable event or is the source of a disagreement, as these terms are defined in Item 304 of Regulation S - K. These reguirements also include reports that may be required, under certain circumstances, pursuant to Section 10A(b)1 of the Securities Exchange Act of 1934 relating to an illegal act that has a material effect on the financial statements. B. To a successor auditor. C. In response to a subpoena. D. To a funding agency or other specified agency in accordance with requirements of audits of entities that receive governmental financial assistance. DOCUMENTING THE AUDITOR'S CONSIDERATION OF FRAUD 39. The documentation should include: A. Details of the discussion among audit team of risk of material misstatement due to fraud, including how and when discussion occurred, participants, and subject matter. 14 B. Procedures performed to obtain information to identify and assess risks of material misstatement due to fraud. C. Specific risks of material misstatement due to fraud that were identified and auditor's response to those risks. D. If auditor did not identified improper revenue recognition as a risk of material misstatement due to fraud, the reasons for that conclusion. E. Results of procedures performed to further address risk of management override of controls. F. Other conditions and analytical relationships or other responses required and any further responses the auditor concluded were appropriate to address such risks or conditions. G. Nature of communications about fraud made to management, the aud.

p14-15 34. The risk of fraud may be so high as to cause the audi.pdf

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p13 29. The auditor should evaluate whether analytical procedures performed as substantive tests or in the overall review stage indicate a previously unrecognized risk of material misstatement due to fraud: A. If not already performed, the auditor should perform analytical procedures on revenue at the overall review stage of the audit; unusual relationships include: (1) Large amounts of income recorded in the last week or two of the year. (2) Income inconsistent with trends in cash flows from operations. Other examples of unusual or unexpected analytical relationships and possible causes 30. The auditor should evaluate risks of material misstatement due to fraud at or near completion of fieldwork. 31. When misstatements are identified, the auditor should consider whether such misstatements may indicate fraud. 32. When misstatements are or may be the result of fraud, but the effects are not material to the financial statements, the auditor should evaluate the implications. Examples of immaterial frauds include: A. A misappropriation of cash from a small petty cash fund normally would have little significance. B. A misappropriation involving management may be indicative of a more pervasive problem and may require the auditor to consider the impact on the nature, timing, and extent of tests of balances or transactions, and the assessment of the effectiveness of controls. 33. If the auditor believes the misstatements may be the result of fraud and has determined it could be material to the financial statements, but has been unable to evaluate whether the effect is material, the auditor should: A. Attempt to obtain audit evidence to determine whether fraud has occurred and its effect. Fraud (previously referred to as irregularities) -Intentional misstatements or omissions of amounts or disclosures in financial statements. Audits are concerned with misstatements arising from two distinct types of acts: Fraudulent Financial Reporting - Intentional misstatements in financial statements to deceive financial statement users. Misappropriation of assets (also referred to as "defalcations")-Theft of company's assets the effect of which has not been appropriately reflected in the financial statements. PROFESSIONAL SKEPTICISM BACKGROUND INFORMATION (AU 230) 4. In every audit, the exercise of professional skepticism is paramount. In many audit failures involving fraud, inadequate professional skepticism is frequently cited as a significant reason why the material misstatement was not detected by the auditor. 5. The third general standard of the generally accepted auditing standards is: Due professional care is to be exercised in the planning and performance of the audit and the preparation of the report. 6. In discussing due professional care, the standards state that: A. Due professional care requires the auditor to exercise professional skepticism. Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit ev.

p13 29. The auditor should evaluate whether analytical procedure.pdf

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P1: Una entidad adquiere un elemento de equipo que no es de naturaleza especializada por medio de un arrendamiento. De acuerdo con la NIIF 16 Arrendamientos se reconoce un activo por derecho de uso. No hay certeza de que la entidad (como arrendatario) obtendr la propiedad del equipo al final del plazo del arrendamiento. La depreciacin del equipo debe distribuirse entre: A) El plazo del contrato de arrendamiento B) La vida til del equipo c) El menor entre el plazo del arrendamiento o la vida til del equipo D) Un perodo consistente con elementos de equipo de propiedad similar.

P1 Una entidad adquiere un elemento de equipo que no es de naturale.pdf

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Owner, Andy Pforzheimer, holds a meeting with his employees in which.pdf

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ow Effective Managers Use Information Systems Advances in computer-based information technology in recent years have led to a wide variety of systems that managers are now using to make and implement decisions. Largely, these systems have been developed from scratch for specific purposes and differ significantly from standard electronic data processing systems. Too often, unfortunately, managers have little say in the development of these decision support systems at the same time, non(cid:2)managers who do develop them have a limited view of how they can be used. Moreover, the difference between success and failure is the extent to which managers can use the system to increase their effectiveness within their organizations. QUESTION 1 (30 MARKS) 1.1 Critically discuss why Information Systems are important to an organisation. (20 Marks) 1.2 Explain the Five resources that support information systems. (10 Marks.

ow Effective Managers Use Information Systems Advances in computer-b.pdf

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Over the past ten years, if you had an innovative product like �EarP.pdf

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OTEL: RIXOS PREMIUM BELEK OTEL POZSYON: PAZARLAMA EKB COVID-19'dan nce seyahat ve turizm, kresel GSYH'nn yzde 10'unu ve dnya apnda 320 milyondan fazla istihdam oluturan dnya ekonomisinin en nemli sektrlerinden biri haline gelmiti. Yeni bir birbirine ballk anda leinin ilk rnei olan kresel salgn, ou mikro, kk ve orta lekli iletmelerde ve turizmin yzde 54'n temsil eden yksek oranda kadn istihdam eden 100 milyon ii riske att. Birlemi Milletler Dnya Turizm rgt'ne (UNWTO) gre i gc. Turizme baml lkeler, krizin olumsuz etkilerini muhtemelen dier ekonomilere gre ok daha uzun sre hissedecekler. Turizm ve seyahat sektrlerinin kilit noktas olan temas youn hizmetler, pandemiden orantsz bir ekilde etkileniyor ve insanlar yeniden toplu halde seyahat etme konusunda kendilerini gvende hissedene kadar mcadele etmeye devam edecek. Dnya apnda turizm gelirlerinin 2023 ylna kadar 2019 seviyelerine kmas beklenmiyor. Bu yln ilk yarsnda, turist girileri kresel olarak yzde 65'ten fazla dt ve Nisan ayndan bu yana neredeyse durdu - kresel mali kriz srasnda yzde 8 ve yzde 17 idi. Pandemi sonras dnyada turizm zerine devam eden IMF aratrmasna gre, 2003'teki SARS salgn srasnda yzde. AMA: otelin pandeminin sonuna kadar ayakta kalmasna ve en popler otellerden biri olmak iin korona sonras dneme hazrlanmasna yardmc olacak en iyi stratejilere karar vermek ?.

OTEL RIXOS PREMIUM BELEK OTEL POZSYON PAZARLAMA EKB COVID-19d.pdf

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other information provided is the answer for T T=-0.62 i still ne.pdf

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Please complete the fill in the box exercise by identify the federal regulation or initiative used to combat fraud and abuse described in the following table. Example: Amendment Right to Bear Arms 2nd amendment Example of fraud and abuse Federal regulation or initiative Known as the Physician Self-Referral Law (4 points) Qui tam is the whistleblower provision (4 points) Also known as HEAT (4 points) Physicians cannot receive money or other benefits for referring patients to a healthcare facility (4 points) The office in the federal government that works to combat fraud, waste, and abuse (4 points) Amendment Right to Bear Arms 2nd amendment.

Please complete the fill in the box exercise by identify the federal.pdf

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please answer: Arvel Smart, Accounting Major Arvel Ray Smart was born in Lebanon, Missouri, and grew up in the small town of Bolivar, 40 miles west of Lebanon in southeastern Missouri. Arvels mother and father graduated from the University of Missouri with accounting degrees in the mid- 1970s. The Smarts spent three years working on the tax staff of a Big Eight practice office in Kansas City before deciding to establish their own accounting firm in Bolivar. Arvel helped out in his parents office during high school, especially when they were facing tax deadlines. He enjoyed the work, which is why he decided to major in accounting when he enrolled at the University of Missouri following graduation from high school Arvel realized that he would most likely have the opportunity to take over his parents accounting firm when they retired. His only sibling, an older sister, was a performing arts major at Washington University in St. Louis and had no interest in becoming involved in the family business. During his junior year at Mizzou, Arvel was admitted into the five- year program in the School of Accountancy. After completing the 150- hour program, Arvel would receive Bachelor of Science and Master of Accountancy degrees. After completing his junior year, Arvel accepted an internship with a Big Four practice office in Kansas City. Because he wanted to gain a better understanding of auditing, Arvel chose to intern on the audit staff of that office. Arvel was surprised by the number of interesting assignments he was given that summer. In fact, by the end of the summer he was reconsidering the decision he had made earlier to choose the tax track of Mizzous five- year accounting program. On the final day of Arvels internship, the office managing partner met with him and offered him an entry level auditing position. Arvel thanked the partner for the job offer and told him that he would seriously consider accepting it. He explained to the partner that he had not made a final decision about whether to focus on auditing or taxation early in his career. The partner was very understanding and told Arvel that he had plenty of time to make up his mind and then added that the job offer would remain open for twelve months, until the end of the following summer. Arvel enrolled in the undergraduate auditing course during the spring semester of his fourth year in college. He enjoyed the course so much that he made up his mind to begin his career as an auditor and to accept the job offer from the firm with which he had interned the previous summer. He planned to delay accepting that offer, how-ever, until the end of the summer. Arvels girlfriend, who was also an accounting major at Mizzou, had accepted an offer for a summer internship with a Big Four practice office in St. Louis. Arvel was hoping to spend the summer in St. Louis, so he had interviewed earlier in the year with two regional accounting firms based in that city. Both of the firms had offered him an inte.

please answerArvel Smart, Accounting MajorArvel Ray Smart was.pdf

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Please and Thank you Objective: The purpose of this exercise is to create a Linked List data structure that mimics the behavior of the Java Standard Library Version (Java API). The outcomes/results of using the library features should be identical with your own version (My API). However, the underlying implementation should follow with the descriptions listed below. Instructions : Create the following Linked List Data Structure with the given description below in your utils package and use "for loops" for your repetitive tasks. Where to find starter code in my-api package.class : utils.LinkedList package.class : tests.console.week04.LinkedListTest Where to find your JUNIT test in my-api package.class : tests.junit.LinkedListJUnitTest Nested Class that has to be added to LinkedList class package.class : utils.LinkedList.Node Task Check List ONLY "for" loops should be used within the data structure class. There is an automatic 30% deduction, if other loops are used. The names of identifiers MUST match the names listed in the description below. Deductions otherwise. Complete coding Assignment in your "my-api" GitHub Repository. You will not be graded otherwise and will receive a 0, if not uploaded there. Run JUNIT TEST and take a SNAPSHOT of results. Upload PDF of snapshot of your JUnitTest results to Canvas. Description The internal structure of the Linked List is a doubly linked Node data structure and should have at a minimum the following specifications: data fields: The data fields to declare are private and you will keep track of the size of the list with the variable size and the start of the list with the reference variable data. first is a reference variable for the first Node in the list. last is a reference variable for the last Node in the list. size keeps track of the number of nodes in the list of type int. This will allow you to know the current size of the list without having to traversing the list. constructors: The overloaded constructors will initialize the data fields size and data. A constructor that is a default constructor initializes the starting node location first and size to a zero equivalent, that is, constructs an empty list. methods: methods that manages the behavior of the linked nodes. Together, the methods below give the illusion of a index or countable location. Implement these methods within your generic Linked List class. Method Description Header public boolean add(E item) public void add(int index, E item) public void append( E item) private void checkIndex(int index) public boolean contains(E item) public void clear() private E detach(int index) public E get(int index) public int indexOf(E item) private void insertBefore(int index, E item) public boolean isEmpty() private Node node(int index) public E remove(int index) public boolean remove(E item) public E set(int index, E item) public int size() public String toString() Node Data Structure The generic Linked List class includes a static Node class as a ne.

Please and Thank youObjective The purpose of this exercise is to .pdf

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