- published: 08 Nov 2015
- views: 9258388
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VINE: @brandonLOVESYOU
INSTAGRAM: www.instagram.com/brandonbored
SNAPCHAT: fun_brandon
FACEBOOK: www.facebook.com/bananastud
Shot by Gabriel Gonzalez (mooninthemilk - IG)
Written and directed by Brandon Rogers
HELEN BROWN
Trinidad Piriz / Daniel Marabolí
Una mujer que viaja a Berlín en busca de nuevas oportunidades laborales. En la capital alemana es víctima de un fraude millonario en el intento de arrendar un departamento. Días después de descubrir el fraude, la mujer se obsesiona por conocer el paradero y la identidad de su victimaria.
Colaboradores.
Andy Dockett/ Daniela Jofré / Diego Salvo
- published: 13 Dec 2012
- views: 2591
Muy buenas a todos!! Bienvenidos un día más al canal. Hoy os traigo una esoecie de haul pero con outfits.Como bien he puesto HAULFITS.
Espero que os gusten y os sirvan de inspiración para este verano.
xx
1. TOP - Forever 21
PANTALONES - Pull & Bear
ZAPATOS - Bambolina
COLLAR - Forever 21
2. TOP - Pull & Bear
FALDA - Pull & Bear
ZAPATOS - Bambolina
PENDIENTES - DIY
3. TOP - Pull & Bear
FALDA - Bershka
ZAPATOS - Kamome
PULSERAS - Uno de 50
4. TOP - Pull & Bear
FALDA - Bershka
ZAPATOS - Stradivarius
CINTURÓN - Forever 21
- published: 22 Jun 2016
- views: 95
Lecture 2: Overview of Auditing and the Profession
By Professor Helen Brown
This lecture begins with the Professor comparing accounting and auditing. Accounting is defined as the recording, classifying, and summarization of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether or not information is recorded properly to accurately reflect economic events and transactions that occurred during the accounting period.
To further elaborate on auditing, it is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and the established criteria. Evidence is defined as any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. The information deemed as evidence must be in verifiable form and must meet certain standards (defined as criteria) through which the auditor can evaluate it.
Auditing is usually performed by a competent, independent individual, The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence.
The purpose and need for auditing is also discussed in detail. Major factors that have increased the need for auditing in today's world include remoteness of information, biases and motives of provider, voluminous data, and complex exchange transactions. Auditing is also a significant factor in reducing information risk.
The Professor also discusses the relationship among auditors, clients, and external users. Clients or audit committees hire auditors, and auditors issue reports relied upon by users to reduce information risk. Clients provide financial statement information to external users, and in exchange, external users provide capital to the client (in other words, investing).
Next, assurance and attestation services are compared. An assurance service is an independent professional service that improves the quality of information for decision makers. They can be performed by CPA's and other professionals. An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party.
The Professor also discusses the American Institute of Certified Public Accountants (denoted AICPA). The AICPA sets professional requirements for CPAs, conducts research, and publishes materials on many different subjects related to accounting, auditing, attestation, and assurance services, management consulting services, and taxes. The AICPA is empowered to set standards (guidelines) and rules that all members and other practicing CPAs must follow.
Statements on Auditing Standards (SASs) interpret the 10 generally accepted auditing standards and are the most authoritative references available to auditors. Since the ten generally accepted auditing standards (GAAS) are too general to provide meaningful guidance, SASs elaborate on them.
The next topic discussed are international standards on auditing (ISAs). They are issued by the International Auditing Practice Committee of the international Federation of Accountants (IFAC). It is the worldwide organization for the accountancy profession, and works to improve the uniformity of auditing practices and related services throughout the world.
As a side note, generally accepted auditing standards (GAAS) are no longer use in public company audits - rather, audits performed on public companies refer to the standards provided by the PCAOB. GAAS is still used for private companies, though.
------QUICK NAVIGATION------
Video Begins with a comparison of Accounting and Auditing
Auditing (defined in detail): 1:58
Why Audit? (reasons listed): 15:48
Information Risk (and the role Auditing
plays in reducing / preventing it): 23:34
Relationships Among Auditors, Client,
and External Users (with diagram): 27:30
Assurance vs. Attestation Services: 29:18
Chart Displaying "Types of Audits," examples
of each, as well as what information they deal with: 33:52
Certified Public Accounting Firms (CPA Firms): 35:23
Structure of CPA Firms: 36:00
Sarbanes-Oxley Act Overview: 36:06
AICPA (responsibilities defined): 39:56
The Nature of US Auditing Standards: 48:46
Statements on Auditing Standards: 53:22
International Standards of Auditing: 54:45
Relationship Between GAAS PCAOB Auditing Standards: 55:45
Elements of Quality Control: 56:20
CPAs Encouraged to Conduct Themselves
at a High Level (with illustration / flow chart) : 1:00:18
- published: 02 May 2013
- views: 4190
From Earth Girl Helen Brown's "Story of an Earth Girl" EP, released by Forest Family Records.
The whole record is awesome, and it comes on pretty white vinyl, and it's really cheap, so go buy it!
http://forestfamilyrecs.bigcartel.com/
http://forestfamilyrecs.com/
- published: 24 Mar 2011
- views: 9092
Buy here: http://www.beatport.com/release/musulmanism/304970
Artist(s): Lypocodium & Helen BrownTitle: Musulmanism
Version: Swallen Remix
Label: Clorophilla Records
Send your demo to: frenkdj@hotmail.com
For licences please contact: info@benvenutoedizioni.com
Website: http://www.clorophillarecords.it
- published: 28 Jan 2011
- views: 10012
Lecture 13: Audit Plan & Program
By Professor Helen Brown
This lecture of focuses on the audit process. The main phases of the audit process are (1) planning and designing an audit approach, (2) performing tests of controls and substantive tests of transaction, (3) performing analytical procedures and tests of details of balances, and (4) completing the audit and issue an audit report.
The first phase of the audit process involves accepting the client and performing initial planning, understanding the client's business and industry, and assess client's business risk and performing preliminary analytical procedures. Auditors use information obtained from risk assessment procedures related to client acceptance and initial planning to assess inherent risk and acceptable audit risk. Auditors use assessments of materiality, acceptable audit risk, inherent risk, control risk, and any identified fraud risks to develop an overall audit plan and audit program.
The objective of phase 2 of the audit process is to obtain evidence in support of the specific controls that contribute to the auditor's assessed control risk and obtain evidence in support of the monetary correctness of transactions. Phase 3 involves the performance of analytical procedures, performing tests of key items, and performing additional tests of details of balance. Phase 4 of the audit process involves performing additional tests for presentation and disclosure, accumulating final evidence, evaluating results, and finally, issuing the audit report and communicating with the audit committee and management.
The types of tests to gather sufficient appropriate evidence include risk assessment and procedures assessment (to test for the risk of material misstatement), test of controls, substantive tests of transactions, analytical procedures, and test of details of balances.
Further audit procedures are also discussed. Tests of controls help auditors evaluate whether controls over transactions in the cycle are sufficiently effective to support the reduced assessment of control risk and thereby allow reduced substantive testing. Tests of controls also form the basis for the auditor's report on internal control over financial reporting for larger public companies. There is a trade-off between tests of controls and substantive tests. If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased and planned substantive tests can therefore be reduced. Substantive tests are procedures designed to test for dollar misstatements that directly affect the correctness of financial statement balances. Substantive tests of transactions are used to determine whether all six transaction-related audit objectives have been satisfied for each class of transactions. Analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. When all the audit tests above are combined, the auditor gains greater insight and assurance for transactions and accounts in the sales and collection cycle than assurance obtained from any one test.
------QUICK NAVIGATION------
Overview of last class and intro to
what will be taught in this class 0:00 - 2:57
Audit Procedures 2:58
Summary of the Audit Process:
Phase 1 - 5:36
Phase 2 - 15:08
Phase 3 - 16:58
Phase 4 - 19:25
Types of tests to gather sufficient
appropriate evidence 21:45
Audit Risk Model 22:30
Further Audit Procedures 23:55
Variations in evidence mix 28:59
Audit Program (GAAP) 31:35
Designing Control and Substantive Tests 32:17
Methodology for Designing tests of balances 33:37
- published: 02 May 2013
- views: 6550
- Loading...
-
2:22Hall Monitor Helen (OFFENSIVE)
Hall Monitor Helen (OFFENSIVE)Hall Monitor Helen (OFFENSIVE)
VINE: @brandonLOVESYOU INSTAGRAM: www.instagram.com/brandonbored SNAPCHAT: fun_brandon FACEBOOK: www.facebook.com/bananastud Shot by Gabriel Gonzalez (mooninthemilk - IG) Written and directed by Brandon Rogers -
3:58HELEN BROWN - trailer
HELEN BROWN - trailerHELEN BROWN - trailer
HELEN BROWN Trinidad Piriz / Daniel Marabolí Una mujer que viaja a Berlín en busca de nuevas oportunidades laborales. En la capital alemana es víctima de un fraude millonario en el intento de arrendar un departamento. Días después de descubrir el fraude, la mujer se obsesiona por conocer el paradero y la identidad de su victimaria. Colaboradores. Andy Dockett/ Daniela Jofré / Diego Salvo -
8:58Helen Brown & Marienne Violin @ BCM - Palma de Mallorca 02.08.2011
Helen Brown & Marienne Violin @ BCM - Palma de Mallorca 02.08.2011Helen Brown & Marienne Violin @ BCM - Palma de Mallorca 02.08.2011
-
4:46HAULFITS || Helen Brown
HAULFITS || Helen BrownHAULFITS || Helen Brown
Muy buenas a todos!! Bienvenidos un día más al canal. Hoy os traigo una esoecie de haul pero con outfits.Como bien he puesto HAULFITS. Espero que os gusten y os sirvan de inspiración para este verano. xx 1. TOP - Forever 21 PANTALONES - Pull & Bear ZAPATOS - Bambolina COLLAR - Forever 21 2. TOP - Pull & Bear FALDA - Pull & Bear ZAPATOS - Bambolina PENDIENTES - DIY 3. TOP - Pull & Bear FALDA - Bershka ZAPATOS - Kamome PULSERAS - Uno de 50 4. TOP - Pull & Bear FALDA - Bershka ZAPATOS - Stradivarius CINTURÓN - Forever 21 -
65:11Overview of Auditing and the Profession - Prof. Helen Brown
Overview of Auditing and the Profession - Prof. Helen BrownOverview of Auditing and the Profession - Prof. Helen Brown
Lecture 2: Overview of Auditing and the Profession By Professor Helen Brown This lecture begins with the Professor comparing accounting and auditing. Accounting is defined as the recording, classifying, and summarization of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether or not information is recorded properly to accurately reflect economic events and transactions that occurred during the accounting period. To further elaborate on auditing, it is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and the established criteria. Evidence is defined as any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. The information deemed as evidence must be in verifiable form and must meet certain standards (defined as criteria) through which the auditor can evaluate it. Auditing is usually performed by a competent, independent individual, The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence. The purpose and need for auditing is also discussed in detail. Major factors that have increased the need for auditing in today's world include remoteness of information, biases and motives of provider, voluminous data, and complex exchange transactions. Auditing is also a significant factor in reducing information risk. The Professor also discusses the relationship among auditors, clients, and external users. Clients or audit committees hire auditors, and auditors issue reports relied upon by users to reduce information risk. Clients provide financial statement information to external users, and in exchange, external users provide capital to the client (in other words, investing). Next, assurance and attestation services are compared. An assurance service is an independent professional service that improves the quality of information for decision makers. They can be performed by CPA's and other professionals. An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. The Professor also discusses the American Institute of Certified Public Accountants (denoted AICPA). The AICPA sets professional requirements for CPAs, conducts research, and publishes materials on many different subjects related to accounting, auditing, attestation, and assurance services, management consulting services, and taxes. The AICPA is empowered to set standards (guidelines) and rules that all members and other practicing CPAs must follow. Statements on Auditing Standards (SASs) interpret the 10 generally accepted auditing standards and are the most authoritative references available to auditors. Since the ten generally accepted auditing standards (GAAS) are too general to provide meaningful guidance, SASs elaborate on them. The next topic discussed are international standards on auditing (ISAs). They are issued by the International Auditing Practice Committee of the international Federation of Accountants (IFAC). It is the worldwide organization for the accountancy profession, and works to improve the uniformity of auditing practices and related services throughout the world. As a side note, generally accepted auditing standards (GAAS) are no longer use in public company audits - rather, audits performed on public companies refer to the standards provided by the PCAOB. GAAS is still used for private companies, though. ------QUICK NAVIGATION------ Video Begins with a comparison of Accounting and Auditing Auditing (defined in detail): 1:58 Why Audit? (reasons listed): 15:48 Information Risk (and the role Auditing plays in reducing / preventing it): 23:34 Relationships Among Auditors, Client, and External Users (with diagram): 27:30 Assurance vs. Attestation Services: 29:18 Chart Displaying "Types of Audits," examples of each, as well as what information they deal with: 33:52 Certified Public Accounting Firms (CPA Firms): 35:23 Structure of CPA Firms: 36:00 Sarbanes-Oxley Act Overview: 36:06 AICPA (responsibilities defined): 39:56 The Nature of US Auditing Standards: 48:46 Statements on Auditing Standards: 53:22 International Standards of Auditing: 54:45 Relationship Between GAAS PCAOB Auditing Standards: 55:45 Elements of Quality Control: 56:20 CPAs Encouraged to Conduct Themselves at a High Level (with illustration / flow chart) : 1:00:18 -
5:50Earth Girl Helen Brown - I Walked All Night
Earth Girl Helen Brown - I Walked All NightEarth Girl Helen Brown - I Walked All Night
From Earth Girl Helen Brown's "Story of an Earth Girl" EP, released by Forest Family Records. The whole record is awesome, and it comes on pretty white vinyl, and it's really cheap, so go buy it! http://forestfamilyrecs.bigcartel.com/ http://forestfamilyrecs.com/ -
6:16Lypocodium & Helen Brown - Musulmanism (Swallen Remix)
Lypocodium & Helen Brown - Musulmanism (Swallen Remix)Lypocodium & Helen Brown - Musulmanism (Swallen Remix)
Buy here: http://www.beatport.com/release/musulmanism/304970 Artist(s): Lypocodium & Helen BrownTitle: Musulmanism Version: Swallen Remix Label: Clorophilla Records Send your demo to: frenkdj@hotmail.com For licences please contact: info@benvenutoedizioni.com Website: http://www.clorophillarecords.it -
36:22Audit Plan & Program - Prof. Helen Brown
Audit Plan & Program - Prof. Helen BrownAudit Plan & Program - Prof. Helen Brown
Lecture 13: Audit Plan & Program By Professor Helen Brown This lecture of focuses on the audit process. The main phases of the audit process are (1) planning and designing an audit approach, (2) performing tests of controls and substantive tests of transaction, (3) performing analytical procedures and tests of details of balances, and (4) completing the audit and issue an audit report. The first phase of the audit process involves accepting the client and performing initial planning, understanding the client's business and industry, and assess client's business risk and performing preliminary analytical procedures. Auditors use information obtained from risk assessment procedures related to client acceptance and initial planning to assess inherent risk and acceptable audit risk. Auditors use assessments of materiality, acceptable audit risk, inherent risk, control risk, and any identified fraud risks to develop an overall audit plan and audit program. The objective of phase 2 of the audit process is to obtain evidence in support of the specific controls that contribute to the auditor's assessed control risk and obtain evidence in support of the monetary correctness of transactions. Phase 3 involves the performance of analytical procedures, performing tests of key items, and performing additional tests of details of balance. Phase 4 of the audit process involves performing additional tests for presentation and disclosure, accumulating final evidence, evaluating results, and finally, issuing the audit report and communicating with the audit committee and management. The types of tests to gather sufficient appropriate evidence include risk assessment and procedures assessment (to test for the risk of material misstatement), test of controls, substantive tests of transactions, analytical procedures, and test of details of balances. Further audit procedures are also discussed. Tests of controls help auditors evaluate whether controls over transactions in the cycle are sufficiently effective to support the reduced assessment of control risk and thereby allow reduced substantive testing. Tests of controls also form the basis for the auditor's report on internal control over financial reporting for larger public companies. There is a trade-off between tests of controls and substantive tests. If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased and planned substantive tests can therefore be reduced. Substantive tests are procedures designed to test for dollar misstatements that directly affect the correctness of financial statement balances. Substantive tests of transactions are used to determine whether all six transaction-related audit objectives have been satisfied for each class of transactions. Analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. When all the audit tests above are combined, the auditor gains greater insight and assurance for transactions and accounts in the sales and collection cycle than assurance obtained from any one test. ------QUICK NAVIGATION------ Overview of last class and intro to what will be taught in this class 0:00 - 2:57 Audit Procedures 2:58 Summary of the Audit Process: Phase 1 - 5:36 Phase 2 - 15:08 Phase 3 - 16:58 Phase 4 - 19:25 Types of tests to gather sufficient appropriate evidence 21:45 Audit Risk Model 22:30 Further Audit Procedures 23:55 Variations in evidence mix 28:59 Audit Program (GAAP) 31:35 Designing Control and Substantive Tests 32:17 Methodology for Designing tests of balances 33:37 -
6:45Helen Brown on Good Morning
Helen Brown on Good Morning -
2:43Earth Girl Helen Brown - Girl of My Dreams
Earth Girl Helen Brown - Girl of My DreamsEarth Girl Helen Brown - Girl of My Dreams
New Project 12
Brown, Helen Filmography
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1994, role: actress , character name: Elderly Woman in Deli
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1994, role: actress , character name: Sick Woman
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1993, role: actress , character name: Old Woman #2
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1990, role: actress , character name: Agnes Reardon
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1989, role: actress , character name: Older Woman In Car
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1985, role: actress , character name: Old Woman at Beach
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1965, role: actress , character name: Mrs. Ruthledge
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1962, role: actress , character name: Mrs. Charlotte Farnum
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1961, role: actress , character name: Kathleen - Governor's Secretary
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1960, role: actress , character name: Mrs. Haycox
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1958, role: actress , character name: Mrs. Mary Caswell
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1958, role: actress , character name: Woman in Laundromat
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1958, role: actress , character name: Hattie Neely
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1957, role: actress , character name: Mrs. Heinley
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1956, role: actress , character name: Bit Role
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1956, role: actress , character name: Mrs. Jenkins
-
1956, role: actress , character name: Teacher
-
1956, role: actress , character name: Mrs. Baldwin
-
1955, role: actress , character name: Nurse
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1955, role: actress , character name: Sister Muriel
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1955, role: actress , character name: Mrs. Koberly
-
1954, role: actress , character name: Ms. Thorndyke
-
1954, role: actress , character name: Miss Clark
-
1953, role: actress , character name: Bit Role
-
1953, role: actress , character name: Martha Lewis
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1953, role: actress , character name: Porter's Secretary
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1952, role: actress , character name: Dorothy - Levitt's Secretary
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1952, role: actress , character name: Spectator
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1952, role: actress , character name: Miss Purdy, Teacher
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1952, role: actress , character name: Woman
-
1951, role: actress
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1951, role: actress , character name: Mrs. Salter
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1951, role: actress , character name: Clancy
-
1951, role: actress , character name: Ellen
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1951, role: actress , character name: Landlady
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1951, role: actress , character name: Nurse Helen Johnson
-
1950, role: actress , character name: Nurse
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1950, role: actress , character name: Undetermined Minor Role
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1950, role: actress , character name: Mrs. Morris
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1950, role: actress , character name: Navy Nurse
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1950, role: actress , character name: Miss Burke
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1950, role: actress , character name: Townswoman
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1949, role: actress , character name: Wife
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1949, role: actress , character name: Lois Jarvis
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1949, role: actress , character name: Esther
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1949, role: actress , character name: Emily
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1949, role: actress , character name: Mrs. Winslow
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1948, role: actress , character name: Mrs. Ransome
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1948, role: actress , character name: B.F.'s Nurse
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1948, role: actress , character name: Mrs. Hamilton
Brown, Helen Filmography
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2012, role: actress
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2009, role: actress , character name: Club goer
Browning, Helen Filmography
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2012, role: actress , character name: Grammy
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2005, role: actress , character name: X
-
Hall Monitor Helen (OFFENSIVE)
VINE: @brandonLOVESYOU INSTAGRAM: www.instagram.com/brandonbored SNAPCHAT: fun_brandon FACEBOOK: www.facebook.com/bananastud Shot by Gabriel Gonzalez (mooninthemilk - IG) Written and directed by Brandon Rogers -
HELEN BROWN - trailer
HELEN BROWN Trinidad Piriz / Daniel Marabolí Una mujer que viaja a Berlín en busca de nuevas oportunidades laborales. En la capital alemana es víctima de un fraude millonario en el intento de arrendar un departamento. Días después de descubrir el fraude, la mujer se obsesiona por conocer el paradero y la identidad de su victimaria. Colaboradores. Andy Dockett/ Daniela Jofré / Diego Salvo -
Helen Brown & Marienne Violin @ BCM - Palma de Mallorca 02.08.2011
-
HAULFITS || Helen Brown
Muy buenas a todos!! Bienvenidos un día más al canal. Hoy os traigo una esoecie de haul pero con outfits.Como bien he puesto HAULFITS. Espero que os gusten y os sirvan de inspiración para este verano. xx 1. TOP - Forever 21 PANTALONES - Pull & Bear ZAPATOS - Bambolina COLLAR - Forever 21 2. TOP - Pull & Bear FALDA - Pull & Bear ZAPATOS - Bambolina PENDIENTES - DIY 3. TOP - Pull & Bear FALDA - Bershka ZAPATOS - Kamome PULSERAS - Uno de 50 4. TOP - Pull & Bear FALDA - Bershka ZAPATOS - Stradivarius CINTURÓN - Forever 21 -
Overview of Auditing and the Profession - Prof. Helen Brown
Lecture 2: Overview of Auditing and the Profession By Professor Helen Brown This lecture begins with the Professor comparing accounting and auditing. Accounting is defined as the recording, classifying, and summarization of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether or not information is recorded properly to accurately reflect economic events and transactions that occurred during the accounting period. To further elaborate on auditing, it is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and the established criteria. Evidence is defined as any information used by the auditor to determine whether the information bei... -
Earth Girl Helen Brown - I Walked All Night
From Earth Girl Helen Brown's "Story of an Earth Girl" EP, released by Forest Family Records. The whole record is awesome, and it comes on pretty white vinyl, and it's really cheap, so go buy it! http://forestfamilyrecs.bigcartel.com/ http://forestfamilyrecs.com/ -
Lypocodium & Helen Brown - Musulmanism (Swallen Remix)
Buy here: http://www.beatport.com/release/musulmanism/304970 Artist(s): Lypocodium & Helen BrownTitle: Musulmanism Version: Swallen Remix Label: Clorophilla Records Send your demo to: frenkdj@hotmail.com For licences please contact: info@benvenutoedizioni.com Website: http://www.clorophillarecords.it -
Audit Plan & Program - Prof. Helen Brown
Lecture 13: Audit Plan & Program By Professor Helen Brown This lecture of focuses on the audit process. The main phases of the audit process are (1) planning and designing an audit approach, (2) performing tests of controls and substantive tests of transaction, (3) performing analytical procedures and tests of details of balances, and (4) completing the audit and issue an audit report. The first phase of the audit process involves accepting the client and performing initial planning, understanding the client's business and industry, and assess client's business risk and performing preliminary analytical procedures. Auditors use information obtained from risk assessment procedures related to client acceptance and initial planning to assess inherent risk and acceptable audit risk. Auditors... -
-
Earth Girl Helen Brown - Girl of My Dreams
New Project 12
Hall Monitor Helen (OFFENSIVE)
- Order: Reorder
- Duration: 2:22
- Updated: 08 Nov 2015
- views: 9258388
VINE: @brandonLOVESYOU
INSTAGRAM: www.instagram.com/brandonbored
SNAPCHAT: fun_brandon
FACEBOOK: www.facebook.com/bananastud
Shot by Gabriel Gonzalez (moonin...
VINE: @brandonLOVESYOU
INSTAGRAM: www.instagram.com/brandonbored
SNAPCHAT: fun_brandon
FACEBOOK: www.facebook.com/bananastud
Shot by Gabriel Gonzalez (mooninthemilk - IG)
Written and directed by Brandon Rogers
wn.com/Hall Monitor Helen (Offensive)
VINE: @brandonLOVESYOU
INSTAGRAM: www.instagram.com/brandonbored
SNAPCHAT: fun_brandon
FACEBOOK: www.facebook.com/bananastud
Shot by Gabriel Gonzalez (mooninthemilk - IG)
Written and directed by Brandon Rogers
- published: 08 Nov 2015
- views: 9258388
HELEN BROWN - trailer
- Order: Reorder
- Duration: 3:58
- Updated: 13 Dec 2012
- views: 2591
HELEN BROWN
Trinidad Piriz / Daniel Marabolí
Una mujer que viaja a Berlín en busca de nuevas oportunidades laborales. En la capital alemana es víctima de un f...
HELEN BROWN
Trinidad Piriz / Daniel Marabolí
Una mujer que viaja a Berlín en busca de nuevas oportunidades laborales. En la capital alemana es víctima de un fraude millonario en el intento de arrendar un departamento. Días después de descubrir el fraude, la mujer se obsesiona por conocer el paradero y la identidad de su victimaria.
Colaboradores.
Andy Dockett/ Daniela Jofré / Diego Salvo
wn.com/Helen Brown Trailer
HELEN BROWN
Trinidad Piriz / Daniel Marabolí
Una mujer que viaja a Berlín en busca de nuevas oportunidades laborales. En la capital alemana es víctima de un fraude millonario en el intento de arrendar un departamento. Días después de descubrir el fraude, la mujer se obsesiona por conocer el paradero y la identidad de su victimaria.
Colaboradores.
Andy Dockett/ Daniela Jofré / Diego Salvo
- published: 13 Dec 2012
- views: 2591
Helen Brown & Marienne Violin @ BCM - Palma de Mallorca 02.08.2011
- Order: Reorder
- Duration: 8:58
- Updated: 12 Aug 2011
- views: 6993
- published: 12 Aug 2011
- views: 6993
HAULFITS || Helen Brown
- Order: Reorder
- Duration: 4:46
- Updated: 22 Jun 2016
- views: 95
Muy buenas a todos!! Bienvenidos un día más al canal. Hoy os traigo una esoecie de haul pero con outfits.Como bien he puesto HAULFITS.
Espero que os gusten y o...
Muy buenas a todos!! Bienvenidos un día más al canal. Hoy os traigo una esoecie de haul pero con outfits.Como bien he puesto HAULFITS.
Espero que os gusten y os sirvan de inspiración para este verano.
xx
1. TOP - Forever 21
PANTALONES - Pull & Bear
ZAPATOS - Bambolina
COLLAR - Forever 21
2. TOP - Pull & Bear
FALDA - Pull & Bear
ZAPATOS - Bambolina
PENDIENTES - DIY
3. TOP - Pull & Bear
FALDA - Bershka
ZAPATOS - Kamome
PULSERAS - Uno de 50
4. TOP - Pull & Bear
FALDA - Bershka
ZAPATOS - Stradivarius
CINTURÓN - Forever 21
wn.com/Haulfits || Helen Brown
Muy buenas a todos!! Bienvenidos un día más al canal. Hoy os traigo una esoecie de haul pero con outfits.Como bien he puesto HAULFITS.
Espero que os gusten y os sirvan de inspiración para este verano.
xx
1. TOP - Forever 21
PANTALONES - Pull & Bear
ZAPATOS - Bambolina
COLLAR - Forever 21
2. TOP - Pull & Bear
FALDA - Pull & Bear
ZAPATOS - Bambolina
PENDIENTES - DIY
3. TOP - Pull & Bear
FALDA - Bershka
ZAPATOS - Kamome
PULSERAS - Uno de 50
4. TOP - Pull & Bear
FALDA - Bershka
ZAPATOS - Stradivarius
CINTURÓN - Forever 21
- published: 22 Jun 2016
- views: 95
Overview of Auditing and the Profession - Prof. Helen Brown
- Order: Reorder
- Duration: 65:11
- Updated: 02 May 2013
- views: 4190
Lecture 2: Overview of Auditing and the Profession
By Professor Helen Brown
This lecture begins with the Professor comparing accounting and auditing. Accountin...
Lecture 2: Overview of Auditing and the Profession
By Professor Helen Brown
This lecture begins with the Professor comparing accounting and auditing. Accounting is defined as the recording, classifying, and summarization of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether or not information is recorded properly to accurately reflect economic events and transactions that occurred during the accounting period.
To further elaborate on auditing, it is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and the established criteria. Evidence is defined as any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. The information deemed as evidence must be in verifiable form and must meet certain standards (defined as criteria) through which the auditor can evaluate it.
Auditing is usually performed by a competent, independent individual, The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence.
The purpose and need for auditing is also discussed in detail. Major factors that have increased the need for auditing in today's world include remoteness of information, biases and motives of provider, voluminous data, and complex exchange transactions. Auditing is also a significant factor in reducing information risk.
The Professor also discusses the relationship among auditors, clients, and external users. Clients or audit committees hire auditors, and auditors issue reports relied upon by users to reduce information risk. Clients provide financial statement information to external users, and in exchange, external users provide capital to the client (in other words, investing).
Next, assurance and attestation services are compared. An assurance service is an independent professional service that improves the quality of information for decision makers. They can be performed by CPA's and other professionals. An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party.
The Professor also discusses the American Institute of Certified Public Accountants (denoted AICPA). The AICPA sets professional requirements for CPAs, conducts research, and publishes materials on many different subjects related to accounting, auditing, attestation, and assurance services, management consulting services, and taxes. The AICPA is empowered to set standards (guidelines) and rules that all members and other practicing CPAs must follow.
Statements on Auditing Standards (SASs) interpret the 10 generally accepted auditing standards and are the most authoritative references available to auditors. Since the ten generally accepted auditing standards (GAAS) are too general to provide meaningful guidance, SASs elaborate on them.
The next topic discussed are international standards on auditing (ISAs). They are issued by the International Auditing Practice Committee of the international Federation of Accountants (IFAC). It is the worldwide organization for the accountancy profession, and works to improve the uniformity of auditing practices and related services throughout the world.
As a side note, generally accepted auditing standards (GAAS) are no longer use in public company audits - rather, audits performed on public companies refer to the standards provided by the PCAOB. GAAS is still used for private companies, though.
------QUICK NAVIGATION------
Video Begins with a comparison of Accounting and Auditing
Auditing (defined in detail): 1:58
Why Audit? (reasons listed): 15:48
Information Risk (and the role Auditing
plays in reducing / preventing it): 23:34
Relationships Among Auditors, Client,
and External Users (with diagram): 27:30
Assurance vs. Attestation Services: 29:18
Chart Displaying "Types of Audits," examples
of each, as well as what information they deal with: 33:52
Certified Public Accounting Firms (CPA Firms): 35:23
Structure of CPA Firms: 36:00
Sarbanes-Oxley Act Overview: 36:06
AICPA (responsibilities defined): 39:56
The Nature of US Auditing Standards: 48:46
Statements on Auditing Standards: 53:22
International Standards of Auditing: 54:45
Relationship Between GAAS PCAOB Auditing Standards: 55:45
Elements of Quality Control: 56:20
CPAs Encouraged to Conduct Themselves
at a High Level (with illustration / flow chart) : 1:00:18
wn.com/Overview Of Auditing And The Profession Prof. Helen Brown
Lecture 2: Overview of Auditing and the Profession
By Professor Helen Brown
This lecture begins with the Professor comparing accounting and auditing. Accounting is defined as the recording, classifying, and summarization of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether or not information is recorded properly to accurately reflect economic events and transactions that occurred during the accounting period.
To further elaborate on auditing, it is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and the established criteria. Evidence is defined as any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. The information deemed as evidence must be in verifiable form and must meet certain standards (defined as criteria) through which the auditor can evaluate it.
Auditing is usually performed by a competent, independent individual, The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence.
The purpose and need for auditing is also discussed in detail. Major factors that have increased the need for auditing in today's world include remoteness of information, biases and motives of provider, voluminous data, and complex exchange transactions. Auditing is also a significant factor in reducing information risk.
The Professor also discusses the relationship among auditors, clients, and external users. Clients or audit committees hire auditors, and auditors issue reports relied upon by users to reduce information risk. Clients provide financial statement information to external users, and in exchange, external users provide capital to the client (in other words, investing).
Next, assurance and attestation services are compared. An assurance service is an independent professional service that improves the quality of information for decision makers. They can be performed by CPA's and other professionals. An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party.
The Professor also discusses the American Institute of Certified Public Accountants (denoted AICPA). The AICPA sets professional requirements for CPAs, conducts research, and publishes materials on many different subjects related to accounting, auditing, attestation, and assurance services, management consulting services, and taxes. The AICPA is empowered to set standards (guidelines) and rules that all members and other practicing CPAs must follow.
Statements on Auditing Standards (SASs) interpret the 10 generally accepted auditing standards and are the most authoritative references available to auditors. Since the ten generally accepted auditing standards (GAAS) are too general to provide meaningful guidance, SASs elaborate on them.
The next topic discussed are international standards on auditing (ISAs). They are issued by the International Auditing Practice Committee of the international Federation of Accountants (IFAC). It is the worldwide organization for the accountancy profession, and works to improve the uniformity of auditing practices and related services throughout the world.
As a side note, generally accepted auditing standards (GAAS) are no longer use in public company audits - rather, audits performed on public companies refer to the standards provided by the PCAOB. GAAS is still used for private companies, though.
------QUICK NAVIGATION------
Video Begins with a comparison of Accounting and Auditing
Auditing (defined in detail): 1:58
Why Audit? (reasons listed): 15:48
Information Risk (and the role Auditing
plays in reducing / preventing it): 23:34
Relationships Among Auditors, Client,
and External Users (with diagram): 27:30
Assurance vs. Attestation Services: 29:18
Chart Displaying "Types of Audits," examples
of each, as well as what information they deal with: 33:52
Certified Public Accounting Firms (CPA Firms): 35:23
Structure of CPA Firms: 36:00
Sarbanes-Oxley Act Overview: 36:06
AICPA (responsibilities defined): 39:56
The Nature of US Auditing Standards: 48:46
Statements on Auditing Standards: 53:22
International Standards of Auditing: 54:45
Relationship Between GAAS PCAOB Auditing Standards: 55:45
Elements of Quality Control: 56:20
CPAs Encouraged to Conduct Themselves
at a High Level (with illustration / flow chart) : 1:00:18
- published: 02 May 2013
- views: 4190
Earth Girl Helen Brown - I Walked All Night
- Order: Reorder
- Duration: 5:50
- Updated: 24 Mar 2011
- views: 9092
From Earth Girl Helen Brown's "Story of an Earth Girl" EP, released by Forest Family Records.
The whole record is awesome, and it comes on pretty white vinyl,...
From Earth Girl Helen Brown's "Story of an Earth Girl" EP, released by Forest Family Records.
The whole record is awesome, and it comes on pretty white vinyl, and it's really cheap, so go buy it!
http://forestfamilyrecs.bigcartel.com/
http://forestfamilyrecs.com/
wn.com/Earth Girl Helen Brown I Walked All Night
From Earth Girl Helen Brown's "Story of an Earth Girl" EP, released by Forest Family Records.
The whole record is awesome, and it comes on pretty white vinyl, and it's really cheap, so go buy it!
http://forestfamilyrecs.bigcartel.com/
http://forestfamilyrecs.com/
- published: 24 Mar 2011
- views: 9092
Lypocodium & Helen Brown - Musulmanism (Swallen Remix)
- Order: Reorder
- Duration: 6:16
- Updated: 28 Jan 2011
- views: 10012
Buy here: http://www.beatport.com/release/musulmanism/304970
Artist(s): Lypocodium & Helen BrownTitle: Musulmanism
Version: Swallen Remix
Label: Clorophilla R...
Buy here: http://www.beatport.com/release/musulmanism/304970
Artist(s): Lypocodium & Helen BrownTitle: Musulmanism
Version: Swallen Remix
Label: Clorophilla Records
Send your demo to: frenkdj@hotmail.com
For licences please contact: info@benvenutoedizioni.com
Website: http://www.clorophillarecords.it
wn.com/Lypocodium Helen Brown Musulmanism (Swallen Remix)
Buy here: http://www.beatport.com/release/musulmanism/304970
Artist(s): Lypocodium & Helen BrownTitle: Musulmanism
Version: Swallen Remix
Label: Clorophilla Records
Send your demo to: frenkdj@hotmail.com
For licences please contact: info@benvenutoedizioni.com
Website: http://www.clorophillarecords.it
- published: 28 Jan 2011
- views: 10012
Audit Plan & Program - Prof. Helen Brown
- Order: Reorder
- Duration: 36:22
- Updated: 02 May 2013
- views: 6550
Lecture 13: Audit Plan & Program
By Professor Helen Brown
This lecture of focuses on the audit process. The main phases of the audit process are (1) planning a...
Lecture 13: Audit Plan & Program
By Professor Helen Brown
This lecture of focuses on the audit process. The main phases of the audit process are (1) planning and designing an audit approach, (2) performing tests of controls and substantive tests of transaction, (3) performing analytical procedures and tests of details of balances, and (4) completing the audit and issue an audit report.
The first phase of the audit process involves accepting the client and performing initial planning, understanding the client's business and industry, and assess client's business risk and performing preliminary analytical procedures. Auditors use information obtained from risk assessment procedures related to client acceptance and initial planning to assess inherent risk and acceptable audit risk. Auditors use assessments of materiality, acceptable audit risk, inherent risk, control risk, and any identified fraud risks to develop an overall audit plan and audit program.
The objective of phase 2 of the audit process is to obtain evidence in support of the specific controls that contribute to the auditor's assessed control risk and obtain evidence in support of the monetary correctness of transactions. Phase 3 involves the performance of analytical procedures, performing tests of key items, and performing additional tests of details of balance. Phase 4 of the audit process involves performing additional tests for presentation and disclosure, accumulating final evidence, evaluating results, and finally, issuing the audit report and communicating with the audit committee and management.
The types of tests to gather sufficient appropriate evidence include risk assessment and procedures assessment (to test for the risk of material misstatement), test of controls, substantive tests of transactions, analytical procedures, and test of details of balances.
Further audit procedures are also discussed. Tests of controls help auditors evaluate whether controls over transactions in the cycle are sufficiently effective to support the reduced assessment of control risk and thereby allow reduced substantive testing. Tests of controls also form the basis for the auditor's report on internal control over financial reporting for larger public companies. There is a trade-off between tests of controls and substantive tests. If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased and planned substantive tests can therefore be reduced. Substantive tests are procedures designed to test for dollar misstatements that directly affect the correctness of financial statement balances. Substantive tests of transactions are used to determine whether all six transaction-related audit objectives have been satisfied for each class of transactions. Analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. When all the audit tests above are combined, the auditor gains greater insight and assurance for transactions and accounts in the sales and collection cycle than assurance obtained from any one test.
------QUICK NAVIGATION------
Overview of last class and intro to
what will be taught in this class 0:00 - 2:57
Audit Procedures 2:58
Summary of the Audit Process:
Phase 1 - 5:36
Phase 2 - 15:08
Phase 3 - 16:58
Phase 4 - 19:25
Types of tests to gather sufficient
appropriate evidence 21:45
Audit Risk Model 22:30
Further Audit Procedures 23:55
Variations in evidence mix 28:59
Audit Program (GAAP) 31:35
Designing Control and Substantive Tests 32:17
Methodology for Designing tests of balances 33:37
wn.com/Audit Plan Program Prof. Helen Brown
Lecture 13: Audit Plan & Program
By Professor Helen Brown
This lecture of focuses on the audit process. The main phases of the audit process are (1) planning and designing an audit approach, (2) performing tests of controls and substantive tests of transaction, (3) performing analytical procedures and tests of details of balances, and (4) completing the audit and issue an audit report.
The first phase of the audit process involves accepting the client and performing initial planning, understanding the client's business and industry, and assess client's business risk and performing preliminary analytical procedures. Auditors use information obtained from risk assessment procedures related to client acceptance and initial planning to assess inherent risk and acceptable audit risk. Auditors use assessments of materiality, acceptable audit risk, inherent risk, control risk, and any identified fraud risks to develop an overall audit plan and audit program.
The objective of phase 2 of the audit process is to obtain evidence in support of the specific controls that contribute to the auditor's assessed control risk and obtain evidence in support of the monetary correctness of transactions. Phase 3 involves the performance of analytical procedures, performing tests of key items, and performing additional tests of details of balance. Phase 4 of the audit process involves performing additional tests for presentation and disclosure, accumulating final evidence, evaluating results, and finally, issuing the audit report and communicating with the audit committee and management.
The types of tests to gather sufficient appropriate evidence include risk assessment and procedures assessment (to test for the risk of material misstatement), test of controls, substantive tests of transactions, analytical procedures, and test of details of balances.
Further audit procedures are also discussed. Tests of controls help auditors evaluate whether controls over transactions in the cycle are sufficiently effective to support the reduced assessment of control risk and thereby allow reduced substantive testing. Tests of controls also form the basis for the auditor's report on internal control over financial reporting for larger public companies. There is a trade-off between tests of controls and substantive tests. If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased and planned substantive tests can therefore be reduced. Substantive tests are procedures designed to test for dollar misstatements that directly affect the correctness of financial statement balances. Substantive tests of transactions are used to determine whether all six transaction-related audit objectives have been satisfied for each class of transactions. Analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. When all the audit tests above are combined, the auditor gains greater insight and assurance for transactions and accounts in the sales and collection cycle than assurance obtained from any one test.
------QUICK NAVIGATION------
Overview of last class and intro to
what will be taught in this class 0:00 - 2:57
Audit Procedures 2:58
Summary of the Audit Process:
Phase 1 - 5:36
Phase 2 - 15:08
Phase 3 - 16:58
Phase 4 - 19:25
Types of tests to gather sufficient
appropriate evidence 21:45
Audit Risk Model 22:30
Further Audit Procedures 23:55
Variations in evidence mix 28:59
Audit Program (GAAP) 31:35
Designing Control and Substantive Tests 32:17
Methodology for Designing tests of balances 33:37
- published: 02 May 2013
- views: 6550
Helen Brown on Good Morning
- Order: Reorder
- Duration: 6:45
- Updated: 18 Jun 2012
- views: 563
-
It was primarily a fiction magazine until Helen Gurley Brown became editor in 1965 # Quiz # Question
# Quiz # Question -
Dany T , Helen Brown - "Love" (Hypnotic Frames Records) 2016 - Techno
Artist: Dany T, Helen Brown Release: Love and Hate e.p. Track: Love Catalogue: HYF064 Release date: 29-06-2016 Genre: Hard-Techno Buy on: http://classic.beatport.com/label/hypnotic-frames-records/13340 -
Dany T , Helen Brown - "Hate" (Hypnotic Frames Records) 2016 - Techno
Artist: Dany T, Helen Brown Release: Love and Hate e.p. Track: Hate Catalogue: HYF064 Release date: 29-06-2016 Genre: Hard-Techno Buy on: http://classic.beatport.com/label/hyp... -
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Dany T , Helen Brown - "Love" (HYF064) Techno
Artist: Dany T, Helen Brown Release: Love and Hate e.p. Track: Love Catalogue: HYF064 Release date: 29-06-2016 Genre: Hard-Techno Buy on: http://classic.beatport.com/release/love-and-hate-e-p/1789886 -
Dany T , Helen Brown - Hate (HYF064) Techno
Artist: Dany T, Helen Brown Release: Love and Hate e.p. Track: Hate Catalogue: HYF064 Release date: 29-06-2016 Genre: Hard-Techno Buy on: http://classic.beatport.com/label/hypnotic-frames-records/13340 -
14 June 2016
It was primarily a fiction magazine until Helen Gurley Brown became editor in 1965 # Quiz # Question
- Order: Reorder
- Duration: 0:29
- Updated: 30 Jun 2016
- views: 0
# Quiz # Question
# Quiz # Question
wn.com/It Was Primarily A Fiction Magazine Until Helen Gurley Brown Became Editor In 1965 Quiz Question
Dany T , Helen Brown - "Love" (Hypnotic Frames Records) 2016 - Techno
- Order: Reorder
- Duration: 3:16
- Updated: 27 Jun 2016
- views: 1
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Love
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatpor...
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Love
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatport.com/label/hypnotic-frames-records/13340
wn.com/Dany T , Helen Brown Love (Hypnotic Frames Records) 2016 Techno
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Love
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatport.com/label/hypnotic-frames-records/13340
- published: 27 Jun 2016
- views: 1
Dany T , Helen Brown - "Hate" (Hypnotic Frames Records) 2016 - Techno
- Order: Reorder
- Duration: 3:11
- Updated: 27 Jun 2016
- views: 3
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Hate
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatpor...
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Hate
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatport.com/label/hyp...
wn.com/Dany T , Helen Brown Hate (Hypnotic Frames Records) 2016 Techno
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Hate
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatport.com/label/hyp...
- published: 27 Jun 2016
- views: 3
Fat Cat Blues ( Extended Version ) Written And Performed By Helen Brown
- Order: Reorder
- Duration: 4:01
- Updated: 26 Jun 2016
- views: 3
Grapefruit Moon Performed By Helen Brown
- Order: Reorder
- Duration: 2:59
- Updated: 26 Jun 2016
- views: 9
LIKE STARS IN HEAV'N MARY HELEN BROWN
- Order: Reorder
- Duration: 1:31
- Updated: 25 Jun 2016
- views: 0
Recital Mujeres compositoras del siglo XIX y XX
Auditorio del C.S.M.V
8 de junio de 2016
Isabel Marí, Contralto
Diego Sánchez, piano
Recital Mujeres compositoras del siglo XIX y XX
Auditorio del C.S.M.V
8 de junio de 2016
Isabel Marí, Contralto
Diego Sánchez, piano
wn.com/Like Stars In Heav'N Mary Helen Brown
Dany T , Helen Brown - "Love" (HYF064) Techno
- Order: Reorder
- Duration: 3:16
- Updated: 21 Jun 2016
- views: 20
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Love
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatpor...
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Love
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatport.com/release/love-and-hate-e-p/1789886
wn.com/Dany T , Helen Brown Love (Hyf064) Techno
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Love
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatport.com/release/love-and-hate-e-p/1789886
- published: 21 Jun 2016
- views: 20
Dany T , Helen Brown - Hate (HYF064) Techno
- Order: Reorder
- Duration: 3:11
- Updated: 21 Jun 2016
- views: 21
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Hate
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatpor...
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Hate
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatport.com/label/hypnotic-frames-records/13340
wn.com/Dany T , Helen Brown Hate (Hyf064) Techno
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Hate
Catalogue: HYF064
Release date: 29-06-2016
Genre: Hard-Techno
Buy on: http://classic.beatport.com/label/hypnotic-frames-records/13340
- published: 21 Jun 2016
- views: 21
14 June 2016
- Order: Reorder
- Duration: 2:19
- Updated: 14 Jun 2016
- views: 0
- published: 14 Jun 2016
- views: 0
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Audits of Internal Control & Control Risk - Prof. Helen Brown
Lecture 8 (lecture 10?): Audits of Internal Control & Control Risk by Professor Helen Brown This lecture begins with a discussion of control. Internal control is a process that requires judgment (in other words, it is subjective - there is rarely a single correct answer). Internal control involves people in the organization (the responsibility of management and board of directors). Internal controls are designed to provide reasonable assurance as well as safeguarding assets, ensuring financial statement reliability, promoting operational efficiency, and encouraging compliance with management's directives. Management has the responsibility for establishing internal controls. These internal controls should be reasonable, but not absolute, assurance that financial statements are fairly and ... -
The Audit Process, Planning, and Risk Analysis - Prof. Helen Brown
Lecture 7: The Audit Process, Planning, and Risk Analysis by Professor Helen Brown The lecture begins with the Professor discussing the three main reasons for planning, which are described as (1) to obtain sufficient competent evidence, (2) to help keep audit costs reasonable, and (3) to avoid misunderstanding with the client. Planning an audit and designing an audit approach involves several steps, among which include understanding the client's business and industry, assessing the client's business risk, performing preliminary analytical procedures, gathering information to assess fraud risks, and understanding internal control and assessing control risk (there are more of them). Each step is also discussed in detail. Following that, two case problems are performed. The first (Flash T... -
Auditing: Legal Liability: Lecture 3 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd Lecture 3 Legal Liability January 31st, 2014 Please visit our website at http://raw.rutgers.edu TIME STAMPS 0:11 Changed Legal Environment 3:29 Why Has Auditor Liability Increased? 6:05 Sources of Auditor Liability 6:29 Types of Third Parties 9:00 Four Major Sources of Auditors' Legal Liability 10:13 Auditor's Defenses Against Client Suits 13:22 Summary of Auditor Liability 15:43 Sarbanes-Oxley 17:36 The Auditing Profession's Response to Legal Liability 21:39 Protecting Individual CPAs from Legal Liability Audit professionals have a responsibility under common law to fulfill implied or expressed contracts with clients. They are liable to their clients for negligence and/or breach of contract should they fail to provide the services ... -
Auditing: Overview of Auditing & Assurance: Lecture 1 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Liburd Lecture 1 Overview 1/24/14 Please visit our website at http://raw.rutgers.edu TIME STAMPS 0:19 In the Public Interest 1:58 Center for Audit Quality Website (& video) 6:44 Auditing vs. Accounting 11:35 Definition of Auditing 27:03 Purpose of Auditing 30:01 Information Risk 30:59 Assurance vs. Attestation 34:25 Sarbanes-Oxley Act The purpose of this lecture is to provide the student with an overview of auditing and assurance services and the CPA profession as a while. Auditing and accounting are technically two different fields, and thus should be distinguished. Accounting is the recording, classifying, and summarizing of economic events for the purpose of providing financial information used in decision making. Auditing is determ... -
Auditing: Audit Sampling: Lecture 14 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Liburd Lecture 14 Audit Sampling 4/18/14 Please visit our website at http://raw.rutgers.edu TIME STAMPS 0:10 When is Sampling Used 4:01 Sampling Risks 12:20 Sampling Approaches 17:06 Representative Sampling 20:06 Minimizing Sampling Risk 20:47 Summary of Sampling Risks 24:28 Sampling Approach Steps 35:20 Variables Sampling 37:13 Attribute Sampling 38:45 Sampling Risks Associated with Attributes Sampling 40:30 Factors Affecting Sample Size 46:32 How to Determine Sample Size 49:35 Making the Decision 53:43 No such thing as an isolated misstatement! 54:36 Documentation Sampling is used when exact information is not needed, and when a large population is being dealt with. It trades effectiveness for efficiency. Sampling [in auditing] is used for study an... -
Auditing: Professional Standards: Lecture 2 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd Lecture 2 Professional Standards January 29th, 2014 Please visit our website at http://raw.rutgers.edu TIME STAMPS (for quick navigation) 2:50 Auditing Standards for Public and Nonpublic Entities 5:54 Overview of GAAS and Principles 8:54 Generally Accepted Auditing Standards 12:40 Components of GAAS 14:06 Responsibilities Principle 23:33 Auditor Independence 27:32 Covered Members 32:01 Prohibited Financial Relationships 35:04 Prohibited Services 36:26 Effect of Family Relationships 42:51 Effect of Actual or Threatened Litigation 43:34 SEC & PCAOB Independence Requirements 45:02 Effect of Actual or Threatened Litigation (Revisited) 56:07 Other Requirements 1:04:17 Other Rules of Conduct (Integrity, Objectivity, Compliance) 1:06:05 Perf... -
Auditing: Professional Ethics: Lecture 5 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd Lecture 5 Professional Ethics February 12th, 2014 Please visit our website at http://raw.rutgers.edu TIME STAMPS 1:52 Quotes Regarding Professional Ethics 6:09 Defining an Ethical Problem 13:52 Ethical Decision Process 18:15 Ethics & Professionalism 18:44 Codes of Professional Conduct 19:35 AICPA Code of Professional Conduct 20:15 Basic Tenets of Ethical Conduct 22:43 Disciplinary Actions An ethical problem [situation] exists when an individual must make a choice among alternative actions and the right choice is not absolutely clear. An ehtical problem situation may be described as one in which the choice of alternative actions affects the well-being of other persons. The ethical decision process involves: (1) Defining all facts a... -
Fraud Auditing - Prof. Helen Brown
Lecture 11: Fraud Auditing By Professor Helen Brown This lecture focuses on fraud. Fraud is defined (in this lecture) as any intentional act or omission designed to deceive others, resulting in the victim suffering a loss and/or the perpetrator achieving a gain. After going over possible incentives for partaking in fraud, the Professor goes over characteristics of fraudsters. Most workplace fraudsters are first-time offenders. Also, the size of the loss incurred by the firm is usually directly related to the position of the perpetrator - for example, a low ranking, standard employee leads to a smaller loss than if somebody like a CEO committed fraud, which would most likely lead to a very big loss. Many statistics regarding fraud are shown and discussed. For example, 67% of perpetrators...
Audits of Internal Control & Control Risk - Prof. Helen Brown
- Order: Reorder
- Duration: 45:25
- Updated: 02 May 2013
- views: 21244
Lecture 8 (lecture 10?): Audits of Internal Control & Control Risk
by Professor Helen Brown
This lecture begins with a discussion of control. Internal control ...
Lecture 8 (lecture 10?): Audits of Internal Control & Control Risk
by Professor Helen Brown
This lecture begins with a discussion of control. Internal control is a process that requires judgment (in other words, it is subjective - there is rarely a single correct answer). Internal control involves people in the organization (the responsibility of management and board of directors). Internal controls are designed to provide reasonable assurance as well as safeguarding assets, ensuring financial statement reliability, promoting operational efficiency, and encouraging compliance with management's directives.
Management has the responsibility for establishing internal controls. These internal controls should be reasonable, but not absolute, assurance that financial statements are fairly and accurately stated. Management is required to issue reports, such as an assessment of the effectiveness of internal control and the acknowledgement of their responsibilities (Section 404). They must also submit a report on the evaluation of the design of internal control and the operating effectiveness of controls.
The auditor has the responsibility of understanding the internal controls and to assess the risk of material misstatement. The SAS 109 and PCAOB Standard 2 both require auditors to obtain an understanding of internal control for every audit. Auditors are responsible for confirming the reliability of financial reporting and keeping an eye out for fraudulent financial reporting and misappropriation of assets and illegal acts.
Management must confirm whether or not the processes and records are correct. To do this, they must ask several questions. Regarding existence, occurrence, and validity, management must make sure that the recorded transactions are real, and whether or not they are properly dated. Regarding rights and obligations, management must confirm that the transactions and assets in question actually belong to the organization. With accuracy and valuation, management must make sure that te events and transactions that occurred are recorded at the right value. Finally, with completeness, management must make sure that all the events that occurred are recorded in the AIS and that all the information fields are filled in (in other words, no blank spots).
If the records are all "correct," then management can move on to evaluating whether or not other criteria are implemented. For example, confirming authorization would require management to make sure that all events and transactions are recorded (and authorized - i.e. they have not exceeded their credit limit, for example). Another criteria would be asset and record safeguarding. Management has to make sure that nobody can steal or destroy assets and that all records are kept and cannot be changed, tampered with, or destroyed.
The control environment involves integrity and ethical values. Commitment to competence involves making sure employees are committed and loyal to the company, which management can accomplishment by participating and maintaining communication with its employees (management must also have a good philosophy and operating style to make this possible).
When management designs controls for a company, they must consider the risk factors (i.e. the process of risk assessment). Risk assessment recognizes that every organization faces risks to success and that risks can come from internal and external sources. Risks that appear to affect the accomplishment of a company's goals should be identified, analyzed, and acted upon. To properly perform a risk assessment, the factors that may increase risk must be identified and the significance of the aforementioned risk should be estimated (i.e. the impact of the risk if it is realized) as well as the probability of the risk actually occurring. Lastly, the actions necessary to manage the risk must be determined.
The Professor then moves on to control activities, which there are five of.
------QUICK NAVIGATION------
Definition & Importance of Internal Control Risk: 0:08
Management and Auditor Responsibilities
Related to Internal Control: 5:48
Audit Risk Model for Planning
(How much & what type of evidence?) : 10:15
Management Assertions with Respect
to Internal Controls on Processes: 10:53
Components of Internal Control: 15:20
The Control Environment: 16:40
Risk Assessment: 18:34
Control Activities: 21:43
Adequate Separation of Duties: 28:33
Information and Communication: 30:14
Monitoring: 32:28
Process for Understanding Internal
Control and Assessing Control Risk: 33:16
Evaluating Internal Control Operation: 34:47
Assess Control Risk: 35:32
Identify and Evaluate Deficiencies and Weaknesses: 36:30
Identify Deficiencies and Weaknesses: 38:47
Communications: 41:09
Steps in Internal Control Analysis: 41:52
Control Procedures Analyzed: 43:15
Types of Opinions: 44:41
wn.com/Audits Of Internal Control Control Risk Prof. Helen Brown
Lecture 8 (lecture 10?): Audits of Internal Control & Control Risk
by Professor Helen Brown
This lecture begins with a discussion of control. Internal control is a process that requires judgment (in other words, it is subjective - there is rarely a single correct answer). Internal control involves people in the organization (the responsibility of management and board of directors). Internal controls are designed to provide reasonable assurance as well as safeguarding assets, ensuring financial statement reliability, promoting operational efficiency, and encouraging compliance with management's directives.
Management has the responsibility for establishing internal controls. These internal controls should be reasonable, but not absolute, assurance that financial statements are fairly and accurately stated. Management is required to issue reports, such as an assessment of the effectiveness of internal control and the acknowledgement of their responsibilities (Section 404). They must also submit a report on the evaluation of the design of internal control and the operating effectiveness of controls.
The auditor has the responsibility of understanding the internal controls and to assess the risk of material misstatement. The SAS 109 and PCAOB Standard 2 both require auditors to obtain an understanding of internal control for every audit. Auditors are responsible for confirming the reliability of financial reporting and keeping an eye out for fraudulent financial reporting and misappropriation of assets and illegal acts.
Management must confirm whether or not the processes and records are correct. To do this, they must ask several questions. Regarding existence, occurrence, and validity, management must make sure that the recorded transactions are real, and whether or not they are properly dated. Regarding rights and obligations, management must confirm that the transactions and assets in question actually belong to the organization. With accuracy and valuation, management must make sure that te events and transactions that occurred are recorded at the right value. Finally, with completeness, management must make sure that all the events that occurred are recorded in the AIS and that all the information fields are filled in (in other words, no blank spots).
If the records are all "correct," then management can move on to evaluating whether or not other criteria are implemented. For example, confirming authorization would require management to make sure that all events and transactions are recorded (and authorized - i.e. they have not exceeded their credit limit, for example). Another criteria would be asset and record safeguarding. Management has to make sure that nobody can steal or destroy assets and that all records are kept and cannot be changed, tampered with, or destroyed.
The control environment involves integrity and ethical values. Commitment to competence involves making sure employees are committed and loyal to the company, which management can accomplishment by participating and maintaining communication with its employees (management must also have a good philosophy and operating style to make this possible).
When management designs controls for a company, they must consider the risk factors (i.e. the process of risk assessment). Risk assessment recognizes that every organization faces risks to success and that risks can come from internal and external sources. Risks that appear to affect the accomplishment of a company's goals should be identified, analyzed, and acted upon. To properly perform a risk assessment, the factors that may increase risk must be identified and the significance of the aforementioned risk should be estimated (i.e. the impact of the risk if it is realized) as well as the probability of the risk actually occurring. Lastly, the actions necessary to manage the risk must be determined.
The Professor then moves on to control activities, which there are five of.
------QUICK NAVIGATION------
Definition & Importance of Internal Control Risk: 0:08
Management and Auditor Responsibilities
Related to Internal Control: 5:48
Audit Risk Model for Planning
(How much & what type of evidence?) : 10:15
Management Assertions with Respect
to Internal Controls on Processes: 10:53
Components of Internal Control: 15:20
The Control Environment: 16:40
Risk Assessment: 18:34
Control Activities: 21:43
Adequate Separation of Duties: 28:33
Information and Communication: 30:14
Monitoring: 32:28
Process for Understanding Internal
Control and Assessing Control Risk: 33:16
Evaluating Internal Control Operation: 34:47
Assess Control Risk: 35:32
Identify and Evaluate Deficiencies and Weaknesses: 36:30
Identify Deficiencies and Weaknesses: 38:47
Communications: 41:09
Steps in Internal Control Analysis: 41:52
Control Procedures Analyzed: 43:15
Types of Opinions: 44:41
- published: 02 May 2013
- views: 21244
The Audit Process, Planning, and Risk Analysis - Prof. Helen Brown
- Order: Reorder
- Duration: 172:06
- Updated: 27 Jul 2012
- views: 60416
Lecture 7: The Audit Process, Planning, and Risk Analysis
by Professor Helen Brown
The lecture begins with the Professor discussing the three main reasons for ...
Lecture 7: The Audit Process, Planning, and Risk Analysis
by Professor Helen Brown
The lecture begins with the Professor discussing the three main reasons for planning, which are described as (1) to obtain sufficient competent evidence, (2) to help keep audit costs reasonable, and (3) to avoid misunderstanding with the client.
Planning an audit and designing an audit approach involves several steps, among which include understanding the client's business and industry, assessing the client's business risk, performing preliminary analytical procedures, gathering information to assess fraud risks, and understanding internal control and assessing control risk (there are more of them). Each step is also discussed in detail.
Following that, two case problems are performed. The first (Flash Technologies) is discussed and after the discussion a risk analysis is performed for the company in the case. The second case discussed is the Pinnacle case
------QUICK NAVIGATION------
Three Main Reasons for Planning: 1:50
Planning an Audit and Designing an Audit Approach: 4:18
STEP 1: Initial Audit Planning Overview: 9:12
Initial Audit Planning (defined in-depth): 9:30
Identify Reasons for the Audit: 12:33
Obtaining an Understanding with the Client: 15:20
Develop an Overall Audit Strategy: 16:11
STEP 2: Understanding of the Client's Business and Industry: 18:43
STEP 3 - Assess Client Business Risk: 19:38
Flash Technologies Case Problem: 20:35
SILENCE (students discuss case among each other): 21:15
Relevant Professional Standards (PCAOB): 43:28
Discusses General Risks Identified
in Flash Technologies Case (a risk analysis): 47:41
General Areas of Risk Displayed: 1:04:20
Financial Accounting / Reporting Risks: 1:12:08
Comparing Flash Technologies (the company)
to its Respective Industry (ratios, profit): 1:14:25
Risk related to Business Strategies: 1:15:17
Positive Aspects of Flash Technologies: 1:16:34
Red Flags (indicators of negative aspects): 1:17:36
Financial Accounting & Reporting Risks (chart): 1:25:46
SILENCE (class break): 1:32:00
Performing Preliminary Analytical Procedures:1:37:38
Timing and Purposes of Analytical Procedures: 1:47:46
Five Types of Analytical Procedures: 1:53:39
Common Financial Ratios: 1:56:10
Pinnacle Manufacturing (Case Problem) Discussion: 1:56:55
Account Balances (for trend analysis): 1:59:06
Financial Ratios: 2:03:17
Financial Statement Analysis: 2:07:56
Potential Misstatements: 2:12:20
Further Financial Information (displays ratios
such as Accounts Receivable turnover): 2:24:50
Analysis of Inventory Balance: 2:32:54
Analysis of Short-term and Long-term Debt: 2:35:08
Is Pinnacle like to fail or not? (discussion) : 2:36:22
Materiality: 2:42:05
Materiality Concept: 2:43:22
What is Materiality? 2:46:15
When is it Material? 2:47:11
wn.com/The Audit Process, Planning, And Risk Analysis Prof. Helen Brown
Lecture 7: The Audit Process, Planning, and Risk Analysis
by Professor Helen Brown
The lecture begins with the Professor discussing the three main reasons for planning, which are described as (1) to obtain sufficient competent evidence, (2) to help keep audit costs reasonable, and (3) to avoid misunderstanding with the client.
Planning an audit and designing an audit approach involves several steps, among which include understanding the client's business and industry, assessing the client's business risk, performing preliminary analytical procedures, gathering information to assess fraud risks, and understanding internal control and assessing control risk (there are more of them). Each step is also discussed in detail.
Following that, two case problems are performed. The first (Flash Technologies) is discussed and after the discussion a risk analysis is performed for the company in the case. The second case discussed is the Pinnacle case
------QUICK NAVIGATION------
Three Main Reasons for Planning: 1:50
Planning an Audit and Designing an Audit Approach: 4:18
STEP 1: Initial Audit Planning Overview: 9:12
Initial Audit Planning (defined in-depth): 9:30
Identify Reasons for the Audit: 12:33
Obtaining an Understanding with the Client: 15:20
Develop an Overall Audit Strategy: 16:11
STEP 2: Understanding of the Client's Business and Industry: 18:43
STEP 3 - Assess Client Business Risk: 19:38
Flash Technologies Case Problem: 20:35
SILENCE (students discuss case among each other): 21:15
Relevant Professional Standards (PCAOB): 43:28
Discusses General Risks Identified
in Flash Technologies Case (a risk analysis): 47:41
General Areas of Risk Displayed: 1:04:20
Financial Accounting / Reporting Risks: 1:12:08
Comparing Flash Technologies (the company)
to its Respective Industry (ratios, profit): 1:14:25
Risk related to Business Strategies: 1:15:17
Positive Aspects of Flash Technologies: 1:16:34
Red Flags (indicators of negative aspects): 1:17:36
Financial Accounting & Reporting Risks (chart): 1:25:46
SILENCE (class break): 1:32:00
Performing Preliminary Analytical Procedures:1:37:38
Timing and Purposes of Analytical Procedures: 1:47:46
Five Types of Analytical Procedures: 1:53:39
Common Financial Ratios: 1:56:10
Pinnacle Manufacturing (Case Problem) Discussion: 1:56:55
Account Balances (for trend analysis): 1:59:06
Financial Ratios: 2:03:17
Financial Statement Analysis: 2:07:56
Potential Misstatements: 2:12:20
Further Financial Information (displays ratios
such as Accounts Receivable turnover): 2:24:50
Analysis of Inventory Balance: 2:32:54
Analysis of Short-term and Long-term Debt: 2:35:08
Is Pinnacle like to fail or not? (discussion) : 2:36:22
Materiality: 2:42:05
Materiality Concept: 2:43:22
What is Materiality? 2:46:15
When is it Material? 2:47:11
- published: 27 Jul 2012
- views: 60416
Auditing: Legal Liability: Lecture 3 - Professor Helen Brown Liburd (Spring 2014)
- Order: Reorder
- Duration: 22:29
- Updated: 06 Feb 2014
- views: 6865
Principles of Auditing: Professor Helen Brown Liburd
Lecture 3
Legal Liability
January 31st, 2014
Please visit our website at http://raw.rutgers.edu
TIME STAM...
Principles of Auditing: Professor Helen Brown Liburd
Lecture 3
Legal Liability
January 31st, 2014
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
0:11 Changed Legal Environment
3:29 Why Has Auditor Liability Increased?
6:05 Sources of Auditor Liability
6:29 Types of Third Parties
9:00 Four Major Sources of Auditors' Legal Liability
10:13 Auditor's Defenses Against Client Suits
13:22 Summary of Auditor Liability
15:43 Sarbanes-Oxley
17:36 The Auditing Profession's Response to Legal Liability
21:39 Protecting Individual CPAs from Legal Liability
Audit professionals have a responsibility under common law to fulfill implied or expressed contracts with clients. They are liable to their clients for negligence and/or breach of contract should they fail to provide the services or not exercise due care in their performance.
The auditor's liability has increased due to highly publicized accounting failures (like WorldCom and Enron), investor awareness of ability to recover monetary losses from auditors, increasingly complex acocunting standards, joint and several liability, class action suits, and the fact that auditors are an attractive target for plaintiff attorneys.
Sources of auditor liability include common law (which uses legal precedent to identify responsibility to clients and non-shareholder third parties). Statutory liability is based on violations of written statutes (for example, Securities Act of 1933, Securities Exchange Act of 1934) and pertains to shareholders.
There are several types of third parties: primary beneficiaries are known by name to the auditor, foreseen parties are parties that could be reasonably expected to rely on the auditors' work, and foreseeable parties are those whose decisions normally rely on audited financial statements and the opinions presented on the financial statements.
There are four major sources of auditors' legal liability: liability to clients (which can result in the client suing the auditor for not discovering a material fraud during the audit), third parties under common law (which can result in the bank suing the auditor for not discovering a borrower's financial statements are materially misstated), civil liability under federal securities laws (combined group of shareholders sues auditor for not discovering financial statements were materially misstated), and criminal liability (resulting in federal government prosecuting the auditor for issuing an incorrect audit report).
Potential auditor defenses against client suits include lack of duty to perform, non-negligent performance (auditors acting in good faith and performing their due diligence, which means performing an audit following GAAS [generally accepted auditing standards]), contributory negligence (when clients are partially responsible for the loss), and absence of causal connection (loss caused by factors other than the financial statements and auditors examination, also known as causation defense).
The Sarbanes-Oxley act extends the statue of limitations for bringing suit under the Securities Exchange Act. It increased the penalties for mail and wire fraud, as well as the penalties for destruction, alteration, and falsification of records. It also increased records retention requirements, and implemented a higher potential liability in civil cases.
In response to increased legal liability, auditors now do more research, and auditing regulators are more careful with the standards and rules they set, making sure to place requirements that protect the auditors, such as establishing peer review requirements. They oppose lawsuits and educate users, making sure to sanction members for improper conduct and performance and also lobby for changes in laws.
To protect individual CPAs from legal liability, tthey must be advised to exercise professional skepticism, and deal only with clients possessing integrity. They should also hire qualified personnel to help them and make sure that they themselves and their assistants follow the standards of the profession. They must maintain their independence (both in fact and in appearance), understand the client's business, perform quality audits, document the work properly, obtain an engagement and a representation letter, and maintain confidential relations.
wn.com/Auditing Legal Liability Lecture 3 Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd
Lecture 3
Legal Liability
January 31st, 2014
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
0:11 Changed Legal Environment
3:29 Why Has Auditor Liability Increased?
6:05 Sources of Auditor Liability
6:29 Types of Third Parties
9:00 Four Major Sources of Auditors' Legal Liability
10:13 Auditor's Defenses Against Client Suits
13:22 Summary of Auditor Liability
15:43 Sarbanes-Oxley
17:36 The Auditing Profession's Response to Legal Liability
21:39 Protecting Individual CPAs from Legal Liability
Audit professionals have a responsibility under common law to fulfill implied or expressed contracts with clients. They are liable to their clients for negligence and/or breach of contract should they fail to provide the services or not exercise due care in their performance.
The auditor's liability has increased due to highly publicized accounting failures (like WorldCom and Enron), investor awareness of ability to recover monetary losses from auditors, increasingly complex acocunting standards, joint and several liability, class action suits, and the fact that auditors are an attractive target for plaintiff attorneys.
Sources of auditor liability include common law (which uses legal precedent to identify responsibility to clients and non-shareholder third parties). Statutory liability is based on violations of written statutes (for example, Securities Act of 1933, Securities Exchange Act of 1934) and pertains to shareholders.
There are several types of third parties: primary beneficiaries are known by name to the auditor, foreseen parties are parties that could be reasonably expected to rely on the auditors' work, and foreseeable parties are those whose decisions normally rely on audited financial statements and the opinions presented on the financial statements.
There are four major sources of auditors' legal liability: liability to clients (which can result in the client suing the auditor for not discovering a material fraud during the audit), third parties under common law (which can result in the bank suing the auditor for not discovering a borrower's financial statements are materially misstated), civil liability under federal securities laws (combined group of shareholders sues auditor for not discovering financial statements were materially misstated), and criminal liability (resulting in federal government prosecuting the auditor for issuing an incorrect audit report).
Potential auditor defenses against client suits include lack of duty to perform, non-negligent performance (auditors acting in good faith and performing their due diligence, which means performing an audit following GAAS [generally accepted auditing standards]), contributory negligence (when clients are partially responsible for the loss), and absence of causal connection (loss caused by factors other than the financial statements and auditors examination, also known as causation defense).
The Sarbanes-Oxley act extends the statue of limitations for bringing suit under the Securities Exchange Act. It increased the penalties for mail and wire fraud, as well as the penalties for destruction, alteration, and falsification of records. It also increased records retention requirements, and implemented a higher potential liability in civil cases.
In response to increased legal liability, auditors now do more research, and auditing regulators are more careful with the standards and rules they set, making sure to place requirements that protect the auditors, such as establishing peer review requirements. They oppose lawsuits and educate users, making sure to sanction members for improper conduct and performance and also lobby for changes in laws.
To protect individual CPAs from legal liability, tthey must be advised to exercise professional skepticism, and deal only with clients possessing integrity. They should also hire qualified personnel to help them and make sure that they themselves and their assistants follow the standards of the profession. They must maintain their independence (both in fact and in appearance), understand the client's business, perform quality audits, document the work properly, obtain an engagement and a representation letter, and maintain confidential relations.
- published: 06 Feb 2014
- views: 6865
Auditing: Overview of Auditing & Assurance: Lecture 1 - Professor Helen Brown Liburd (Spring 2014)
- Order: Reorder
- Duration: 36:44
- Updated: 28 Jan 2014
- views: 30493
Principles of Auditing: Professor Liburd
Lecture 1
Overview
1/24/14
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
0:19 In the Public Inte...
Principles of Auditing: Professor Liburd
Lecture 1
Overview
1/24/14
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
0:19 In the Public Interest
1:58 Center for Audit Quality Website (& video)
6:44 Auditing vs. Accounting
11:35 Definition of Auditing
27:03 Purpose of Auditing
30:01 Information Risk
30:59 Assurance vs. Attestation
34:25 Sarbanes-Oxley Act
The purpose of this lecture is to provide the student with an overview of auditing and assurance services and the CPA profession as a while.
Auditing and accounting are technically two different fields, and thus should be distinguished. Accounting is the recording, classifying, and summarizing of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether information that has already been recorded properly reflects the economic events that occurred during the accounting period.
More specifically, auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions (financial statements, including footnotes) about economic actions and events to ascertain the degree of correspondence between the assertions and established criteria (GAAP) and communicating the results (auditor's report and other reports) to interested users (persons who rely on the financial reports to make economic and financial decisions, such as creditors and investors).
An audit is performed by a competent, independent person (both independent in fact and independent in appearance). The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence. Overall, auditors lend credibility to the financial statements presented by management.
There are numerous factors that have contributed towards the need of independent auditing today.
(1) Remoteness of information (i.e. lack of stockholder interaction with management, directors not being involved in daily operations and decision making, and dispersion of the business among numerous geographical locations and complex corporate structures).
(2) Biases and motives of the provider. Information will be biased in favor of the provider when his or her goals are inconsistent with the decision maker's goals.
(3) Voluminous data. Most business have to deal with millions of transactions processed daily via a sophisticated computerized system. There are also multiple product lines, and multiple transaction locations (probably for EACH of the aforementioned product lines). A fourth is
(4) Complex exchange transactions. New and changing business relationships lead to innovative accounting and reporting problems. The potential impact of transactions is not always quantifiable, which in turn leads to increased (and sometimes more complex) disclosures.
Auditing plays an important role in reducing information risk. Information risk reflects the possibility that the information upon which the business risk decision was made was inaccurate. Causes of information risk include the fact that it is nearly impossible for a decision maker to have much firsthand knowledge about the organization with which they do business (i.e. information from others must be relied upon). Furthermore, if information is provided by someone whose goals are inconsistent with those of the decision maker, the information may be biased in favor of the provider. The higher the volume of transactions, the greater the risk that improperly recorder information is included in the records. Exchange transactions between organizations have become increasingly complex and therefore more difficult to record properly.
There are four major elements of the broad definition of assurance services. (1) Independence-integrity and objectivity. (2) Professional services (which involves some element of judgment based on education and experience). (3) Improving the quality of information or its context (assuring users about the reliability and relevance of information). (4) For decision makers.
An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. To attest means to lend credibility or to vouch for the truth or accuracy of the statements that one party makes to another. It is primarily financial information. There are five categories: (1) audit of historical financial statements, (2) attestation of internal control over financial reporting, (3) review of historical financial statements, (4) attestation services on info technology, (5) other attestation services.
wn.com/Auditing Overview Of Auditing Assurance Lecture 1 Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Liburd
Lecture 1
Overview
1/24/14
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
0:19 In the Public Interest
1:58 Center for Audit Quality Website (& video)
6:44 Auditing vs. Accounting
11:35 Definition of Auditing
27:03 Purpose of Auditing
30:01 Information Risk
30:59 Assurance vs. Attestation
34:25 Sarbanes-Oxley Act
The purpose of this lecture is to provide the student with an overview of auditing and assurance services and the CPA profession as a while.
Auditing and accounting are technically two different fields, and thus should be distinguished. Accounting is the recording, classifying, and summarizing of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether information that has already been recorded properly reflects the economic events that occurred during the accounting period.
More specifically, auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions (financial statements, including footnotes) about economic actions and events to ascertain the degree of correspondence between the assertions and established criteria (GAAP) and communicating the results (auditor's report and other reports) to interested users (persons who rely on the financial reports to make economic and financial decisions, such as creditors and investors).
An audit is performed by a competent, independent person (both independent in fact and independent in appearance). The auditor must be qualified to understand the criteria used and must be competent to know the types and amount of evidence to accumulate to reach the proper conclusion after the evidence has been examined. The competence of the individual performing the audit is of little value if he or she is biased in the accumulation and evaluation of evidence. Overall, auditors lend credibility to the financial statements presented by management.
There are numerous factors that have contributed towards the need of independent auditing today.
(1) Remoteness of information (i.e. lack of stockholder interaction with management, directors not being involved in daily operations and decision making, and dispersion of the business among numerous geographical locations and complex corporate structures).
(2) Biases and motives of the provider. Information will be biased in favor of the provider when his or her goals are inconsistent with the decision maker's goals.
(3) Voluminous data. Most business have to deal with millions of transactions processed daily via a sophisticated computerized system. There are also multiple product lines, and multiple transaction locations (probably for EACH of the aforementioned product lines). A fourth is
(4) Complex exchange transactions. New and changing business relationships lead to innovative accounting and reporting problems. The potential impact of transactions is not always quantifiable, which in turn leads to increased (and sometimes more complex) disclosures.
Auditing plays an important role in reducing information risk. Information risk reflects the possibility that the information upon which the business risk decision was made was inaccurate. Causes of information risk include the fact that it is nearly impossible for a decision maker to have much firsthand knowledge about the organization with which they do business (i.e. information from others must be relied upon). Furthermore, if information is provided by someone whose goals are inconsistent with those of the decision maker, the information may be biased in favor of the provider. The higher the volume of transactions, the greater the risk that improperly recorder information is included in the records. Exchange transactions between organizations have become increasingly complex and therefore more difficult to record properly.
There are four major elements of the broad definition of assurance services. (1) Independence-integrity and objectivity. (2) Professional services (which involves some element of judgment based on education and experience). (3) Improving the quality of information or its context (assuring users about the reliability and relevance of information). (4) For decision makers.
An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. To attest means to lend credibility or to vouch for the truth or accuracy of the statements that one party makes to another. It is primarily financial information. There are five categories: (1) audit of historical financial statements, (2) attestation of internal control over financial reporting, (3) review of historical financial statements, (4) attestation services on info technology, (5) other attestation services.
- published: 28 Jan 2014
- views: 30493
Auditing: Audit Sampling: Lecture 14 - Professor Helen Brown Liburd (Spring 2014)
- Order: Reorder
- Duration: 55:48
- Updated: 29 Apr 2014
- views: 8373
Principles of Auditing: Professor Liburd
Lecture 14
Audit Sampling
4/18/14
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
0:10 When is Sampli...
Principles of Auditing: Professor Liburd
Lecture 14
Audit Sampling
4/18/14
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
0:10 When is Sampling Used
4:01 Sampling Risks
12:20 Sampling Approaches
17:06 Representative Sampling
20:06 Minimizing Sampling Risk
20:47 Summary of Sampling Risks
24:28 Sampling Approach Steps
35:20 Variables Sampling
37:13 Attribute Sampling
38:45 Sampling Risks Associated with Attributes Sampling
40:30 Factors Affecting Sample Size
46:32 How to Determine Sample Size
49:35 Making the Decision
53:43 No such thing as an isolated misstatement!
54:36 Documentation
Sampling is used when exact information is not needed, and when a large population is being dealt with. It trades effectiveness for efficiency. Sampling [in auditing] is used for study and evaluation of internal control (selecting control procedures to verify compliance, attributes sampling), and substantive procedures (selecting components or transactions of account balances for verification & variables sampling).
Sampling risk is the risk that an auditor reaches an incorrect conclusion because the sample is not representative of the population (inherent part of audit sampling). It is controlled by determining an appropriate sample size, ensuring that all items have an equal opportunity of selection, and mathematically evaluating sample results. Non sampling risk is the risk that audit tests do not uncover existing exceptions in the sample. It results from the auditor's failure to recognize exceptions due to inappropriate or ineffective audit procedures. It is controlled by training, supervision, reasonable working conditions, and effort.
Statistical sampling methods use the laws of probability to select sample items and evaluate sample results. Statistical sampling methods measure the auditor's exposure to sampling risk. Nonstatistical sampling violates one or both of the above criteria. Both statistical sampling and non statistical sampling can be used in a GAAS audit.
A represenative sample is one in which the characteristics in the sample of audit interest are approximately the same as those of the population (the sample accurately represents the total population). An auditor can increase the likelihood of a representative sample by using care in designing the sampling process and selection, and evaluating the results.
Overall, effectiveness losses can include risk of overreliance (assessing control risk too low) and risk of incorrect acceptance. Efficiency losses include risk of underreliance (assessing control risk too high) and the risk of incorrect rejection.
To plan the sample, the auditor must state the objectives of the audit test (test operating effectiveness of internal control), decide whether audit sampling applies, define attributes and exception conditions, define the population (significance of completeness), define the sampling unit (must be consistent with audit objective), specify the tolerable rate of deviation, specify acceptable risk of assessing control risk too low, estimate the population exception rate, and determine the initial sample size. To select the sample and perform the audit procedures, the auditor must select the sample and perform the audit procedures. To evaluate the results, the auditor must generalize from the sample to the population, analyze exceptions, and decide the acceptability of the population.
wn.com/Auditing Audit Sampling Lecture 14 Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Liburd
Lecture 14
Audit Sampling
4/18/14
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
0:10 When is Sampling Used
4:01 Sampling Risks
12:20 Sampling Approaches
17:06 Representative Sampling
20:06 Minimizing Sampling Risk
20:47 Summary of Sampling Risks
24:28 Sampling Approach Steps
35:20 Variables Sampling
37:13 Attribute Sampling
38:45 Sampling Risks Associated with Attributes Sampling
40:30 Factors Affecting Sample Size
46:32 How to Determine Sample Size
49:35 Making the Decision
53:43 No such thing as an isolated misstatement!
54:36 Documentation
Sampling is used when exact information is not needed, and when a large population is being dealt with. It trades effectiveness for efficiency. Sampling [in auditing] is used for study and evaluation of internal control (selecting control procedures to verify compliance, attributes sampling), and substantive procedures (selecting components or transactions of account balances for verification & variables sampling).
Sampling risk is the risk that an auditor reaches an incorrect conclusion because the sample is not representative of the population (inherent part of audit sampling). It is controlled by determining an appropriate sample size, ensuring that all items have an equal opportunity of selection, and mathematically evaluating sample results. Non sampling risk is the risk that audit tests do not uncover existing exceptions in the sample. It results from the auditor's failure to recognize exceptions due to inappropriate or ineffective audit procedures. It is controlled by training, supervision, reasonable working conditions, and effort.
Statistical sampling methods use the laws of probability to select sample items and evaluate sample results. Statistical sampling methods measure the auditor's exposure to sampling risk. Nonstatistical sampling violates one or both of the above criteria. Both statistical sampling and non statistical sampling can be used in a GAAS audit.
A represenative sample is one in which the characteristics in the sample of audit interest are approximately the same as those of the population (the sample accurately represents the total population). An auditor can increase the likelihood of a representative sample by using care in designing the sampling process and selection, and evaluating the results.
Overall, effectiveness losses can include risk of overreliance (assessing control risk too low) and risk of incorrect acceptance. Efficiency losses include risk of underreliance (assessing control risk too high) and the risk of incorrect rejection.
To plan the sample, the auditor must state the objectives of the audit test (test operating effectiveness of internal control), decide whether audit sampling applies, define attributes and exception conditions, define the population (significance of completeness), define the sampling unit (must be consistent with audit objective), specify the tolerable rate of deviation, specify acceptable risk of assessing control risk too low, estimate the population exception rate, and determine the initial sample size. To select the sample and perform the audit procedures, the auditor must select the sample and perform the audit procedures. To evaluate the results, the auditor must generalize from the sample to the population, analyze exceptions, and decide the acceptability of the population.
- published: 29 Apr 2014
- views: 8373
Auditing: Professional Standards: Lecture 2 - Professor Helen Brown Liburd (Spring 2014)
- Order: Reorder
- Duration: 75:31
- Updated: 04 Feb 2014
- views: 10803
Principles of Auditing: Professor Helen Brown Liburd
Lecture 2
Professional Standards
January 29th, 2014
Please visit our website at http://raw.rutgers.edu
TI...
Principles of Auditing: Professor Helen Brown Liburd
Lecture 2
Professional Standards
January 29th, 2014
Please visit our website at http://raw.rutgers.edu
TIME STAMPS (for quick navigation)
2:50 Auditing Standards for Public and Nonpublic Entities
5:54 Overview of GAAS and Principles
8:54 Generally Accepted Auditing Standards
12:40 Components of GAAS
14:06 Responsibilities Principle
23:33 Auditor Independence
27:32 Covered Members
32:01 Prohibited Financial Relationships
35:04 Prohibited Services
36:26 Effect of Family Relationships
42:51 Effect of Actual or Threatened Litigation
43:34 SEC & PCAOB Independence Requirements
45:02 Effect of Actual or Threatened Litigation (Revisited)
56:07 Other Requirements
1:04:17 Other Rules of Conduct (Integrity, Objectivity, Compliance)
1:06:05 Performance Principle
1:09:11 Reporting Principle
1:10:02 Major Items in Auditor's Report
1:10:45 Quality Control Standards
1:13:56 Elements of Quality Control
1:14:45 PCAOB
There are different auditing standards for public and nonpublic entities. AICPA Statements on Auditing Standards says that for the audits of public entities, standards issued by the auditing standards board prior to April 2003 not amended or superseded by PCAOB standards (interim standards). For audits of nonpublic entities, all current standards issued by Auditing Standards Board (ASB) apply. The PCAOB Auditing Standards does not deal with the audits of nonpublic entities. For audits of public entities, they state that all current standards issued by the PCAOB apply.
Generally accepted auditing standards identify the necessary qualifications and characteristics of auditors and guide the conduct of the audit. The purpose of GAAS is to achieve the following objectives of an audit examination: (1) to obtain reasonable assurance about whether financial statements are free of material misstatement and (2) to report on the financial statements and communicate in accordance with auditor's findings.
The responsibilities principle states that an auditor must have competence and capabilities (experience and expertise), independence (independence in fact vs. independence in appearance and financial/managerial relationships), due care (level of performance by reasonable auditor in similar circumstances), and professional skepticism and judgment (skepticism is appropriate for questioning and critical assessment of evidence and judgment is application of training, knowledge, and experience in making informed decisions during the audit).
The value of auditing depends heavily on the public's perception of the independence of auditors. A member in public practice shall be independent in the performance of professional services. All covered members are prohibited from owning any direct investments in audit clients. Covered members are individuals on the attest engagement team, individuals in a position to influence the attest engagement, a partner or manager who provides non attest services to the attest client beginning once he or she provides 10 hours of non attest services, a partner in the office in which the lead attest engagement partner primarily practices in connection with the attest engagement, the firm, including the firm's employee benefit plan, and an entity whose operating, financial, or accounting policies can be controlled by any of the individuals or entities described above or by two or more such individuals or entities if they act together.
There are several prohibited financial relationships. Direct prohibited financial relationships occur when a covered member has a financial interest in an attest client, such as ownership of stock or a loan to or from the client. A material indirect relationship occurs when a covered member has a financial interest in an entity that is associated with an attest client, for example an investment in a mutual fund that owns the client's stock. An exception to this is certain types of personal loans from financial institutions who are clients are permitted.
The independence of a CPA is impaired if the CPA performs a managerial or other significant role for a client's organization during the time period covered by an attest engagement. A firm's independence will be considered to be impaired with respect to a client if a partner or professional employee leaves the firm and is subsequently employed by a client in a key position.
The Sarbanes-Oxley Act and several SEC provisions address auditor independence. Prohibited services include bookkeeping and other accounting services, financial information systems design and implementation, appraisal or valuation services, actuarial services, internal audit outsourcing, management of human resource functions, broker, dealer, or investment adviser or investment banker services, legal and expert services unrelated to the audit, and any other service that the PCAOB determines by regulation is impermissible.
wn.com/Auditing Professional Standards Lecture 2 Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd
Lecture 2
Professional Standards
January 29th, 2014
Please visit our website at http://raw.rutgers.edu
TIME STAMPS (for quick navigation)
2:50 Auditing Standards for Public and Nonpublic Entities
5:54 Overview of GAAS and Principles
8:54 Generally Accepted Auditing Standards
12:40 Components of GAAS
14:06 Responsibilities Principle
23:33 Auditor Independence
27:32 Covered Members
32:01 Prohibited Financial Relationships
35:04 Prohibited Services
36:26 Effect of Family Relationships
42:51 Effect of Actual or Threatened Litigation
43:34 SEC & PCAOB Independence Requirements
45:02 Effect of Actual or Threatened Litigation (Revisited)
56:07 Other Requirements
1:04:17 Other Rules of Conduct (Integrity, Objectivity, Compliance)
1:06:05 Performance Principle
1:09:11 Reporting Principle
1:10:02 Major Items in Auditor's Report
1:10:45 Quality Control Standards
1:13:56 Elements of Quality Control
1:14:45 PCAOB
There are different auditing standards for public and nonpublic entities. AICPA Statements on Auditing Standards says that for the audits of public entities, standards issued by the auditing standards board prior to April 2003 not amended or superseded by PCAOB standards (interim standards). For audits of nonpublic entities, all current standards issued by Auditing Standards Board (ASB) apply. The PCAOB Auditing Standards does not deal with the audits of nonpublic entities. For audits of public entities, they state that all current standards issued by the PCAOB apply.
Generally accepted auditing standards identify the necessary qualifications and characteristics of auditors and guide the conduct of the audit. The purpose of GAAS is to achieve the following objectives of an audit examination: (1) to obtain reasonable assurance about whether financial statements are free of material misstatement and (2) to report on the financial statements and communicate in accordance with auditor's findings.
The responsibilities principle states that an auditor must have competence and capabilities (experience and expertise), independence (independence in fact vs. independence in appearance and financial/managerial relationships), due care (level of performance by reasonable auditor in similar circumstances), and professional skepticism and judgment (skepticism is appropriate for questioning and critical assessment of evidence and judgment is application of training, knowledge, and experience in making informed decisions during the audit).
The value of auditing depends heavily on the public's perception of the independence of auditors. A member in public practice shall be independent in the performance of professional services. All covered members are prohibited from owning any direct investments in audit clients. Covered members are individuals on the attest engagement team, individuals in a position to influence the attest engagement, a partner or manager who provides non attest services to the attest client beginning once he or she provides 10 hours of non attest services, a partner in the office in which the lead attest engagement partner primarily practices in connection with the attest engagement, the firm, including the firm's employee benefit plan, and an entity whose operating, financial, or accounting policies can be controlled by any of the individuals or entities described above or by two or more such individuals or entities if they act together.
There are several prohibited financial relationships. Direct prohibited financial relationships occur when a covered member has a financial interest in an attest client, such as ownership of stock or a loan to or from the client. A material indirect relationship occurs when a covered member has a financial interest in an entity that is associated with an attest client, for example an investment in a mutual fund that owns the client's stock. An exception to this is certain types of personal loans from financial institutions who are clients are permitted.
The independence of a CPA is impaired if the CPA performs a managerial or other significant role for a client's organization during the time period covered by an attest engagement. A firm's independence will be considered to be impaired with respect to a client if a partner or professional employee leaves the firm and is subsequently employed by a client in a key position.
The Sarbanes-Oxley Act and several SEC provisions address auditor independence. Prohibited services include bookkeeping and other accounting services, financial information systems design and implementation, appraisal or valuation services, actuarial services, internal audit outsourcing, management of human resource functions, broker, dealer, or investment adviser or investment banker services, legal and expert services unrelated to the audit, and any other service that the PCAOB determines by regulation is impermissible.
- published: 04 Feb 2014
- views: 10803
Auditing: Professional Ethics: Lecture 5 - Professor Helen Brown Liburd (Spring 2014)
- Order: Reorder
- Duration: 24:15
- Updated: 18 Feb 2014
- views: 6769
Principles of Auditing: Professor Helen Brown Liburd
Lecture 5
Professional Ethics
February 12th, 2014
Please visit our website at http://raw.rutgers.edu
TIME...
Principles of Auditing: Professor Helen Brown Liburd
Lecture 5
Professional Ethics
February 12th, 2014
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
1:52 Quotes Regarding Professional Ethics
6:09 Defining an Ethical Problem
13:52 Ethical Decision Process
18:15 Ethics & Professionalism
18:44 Codes of Professional Conduct
19:35 AICPA Code of Professional Conduct
20:15 Basic Tenets of Ethical Conduct
22:43 Disciplinary Actions
An ethical problem [situation] exists when an individual must make a choice among alternative actions and the right choice is not absolutely clear. An ehtical problem situation may be described as one in which the choice of alternative actions affects the well-being of other persons.
The ethical decision process involves:
(1) Defining all facts and circumstances.
(2) Identifying stakeholders.
(3). Identify stakeholders' rights and obligations in general and to each other.
(4). Identify alternatives and consequences.
(5) Choose the superior alternative with respect to consequences and rules.
The term "ethics" refers to a system or code of conduct based on moral duties and obligations that indicate how an individual should behave in society. The term "professionalism" refers to the conduct, aims, or qualities that characterize a profession or professional person.
Ethics involve the set of moral standards for right or wrong that a person, group, or a society develops. The code concerns right and wrong behavior for CPAs.
AICPA Code of Professional Conduct states:
(1) "Principles" are ideal standards of ethical conduct.
(2) "Rules of conduct" are minimum standards of ethical conduct stated as specific rules.
(3) "Interpretations" are different perspectives of the rules by the AICPA division of professional ethics.
(4) "Ethical rulings" are publi9shed explanations and answers to questions about rules of conduct.
The basic tenets of ethical conduct state ethics involve being responsible (exercise sensitive professional and moral judgment), public interest (honoring what is best for the people / external users), performing responsibilities with the highest sense of integrity, objectivity (impartial, unbiased, and independent, free of conflicts of interest and independent in fact and appearance), due care (diligence, competence, thorough, prompt), scope and nature of services (observe the principles when considering the scope and nature of services provided).
The Professional Ethics Executive Committee (PEEC) can direct a member to take remedial or corrective actions. The AICPA Trial Board can terminate or suspend AICPA memberships. They however, cannot revoke it (only the state can).
wn.com/Auditing Professional Ethics Lecture 5 Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd
Lecture 5
Professional Ethics
February 12th, 2014
Please visit our website at http://raw.rutgers.edu
TIME STAMPS
1:52 Quotes Regarding Professional Ethics
6:09 Defining an Ethical Problem
13:52 Ethical Decision Process
18:15 Ethics & Professionalism
18:44 Codes of Professional Conduct
19:35 AICPA Code of Professional Conduct
20:15 Basic Tenets of Ethical Conduct
22:43 Disciplinary Actions
An ethical problem [situation] exists when an individual must make a choice among alternative actions and the right choice is not absolutely clear. An ehtical problem situation may be described as one in which the choice of alternative actions affects the well-being of other persons.
The ethical decision process involves:
(1) Defining all facts and circumstances.
(2) Identifying stakeholders.
(3). Identify stakeholders' rights and obligations in general and to each other.
(4). Identify alternatives and consequences.
(5) Choose the superior alternative with respect to consequences and rules.
The term "ethics" refers to a system or code of conduct based on moral duties and obligations that indicate how an individual should behave in society. The term "professionalism" refers to the conduct, aims, or qualities that characterize a profession or professional person.
Ethics involve the set of moral standards for right or wrong that a person, group, or a society develops. The code concerns right and wrong behavior for CPAs.
AICPA Code of Professional Conduct states:
(1) "Principles" are ideal standards of ethical conduct.
(2) "Rules of conduct" are minimum standards of ethical conduct stated as specific rules.
(3) "Interpretations" are different perspectives of the rules by the AICPA division of professional ethics.
(4) "Ethical rulings" are publi9shed explanations and answers to questions about rules of conduct.
The basic tenets of ethical conduct state ethics involve being responsible (exercise sensitive professional and moral judgment), public interest (honoring what is best for the people / external users), performing responsibilities with the highest sense of integrity, objectivity (impartial, unbiased, and independent, free of conflicts of interest and independent in fact and appearance), due care (diligence, competence, thorough, prompt), scope and nature of services (observe the principles when considering the scope and nature of services provided).
The Professional Ethics Executive Committee (PEEC) can direct a member to take remedial or corrective actions. The AICPA Trial Board can terminate or suspend AICPA memberships. They however, cannot revoke it (only the state can).
- published: 18 Feb 2014
- views: 6769
Fraud Auditing - Prof. Helen Brown
- Order: Reorder
- Duration: 85:28
- Updated: 02 May 2013
- views: 3793
Lecture 11: Fraud Auditing
By Professor Helen Brown
This lecture focuses on fraud. Fraud is defined (in this lecture) as any intentional act or omission design...
Lecture 11: Fraud Auditing
By Professor Helen Brown
This lecture focuses on fraud. Fraud is defined (in this lecture) as any intentional act or omission designed to deceive others, resulting in the victim suffering a loss and/or the perpetrator achieving a gain. After going over possible incentives for partaking in fraud, the Professor goes over characteristics of fraudsters. Most workplace fraudsters are first-time offenders. Also, the size of the loss incurred by the firm is usually directly related to the position of the perpetrator - for example, a low ranking, standard employee leads to a smaller loss than if somebody like a CEO committed fraud, which would most likely lead to a very big loss.
Many statistics regarding fraud are shown and discussed. For example, 67% of perpetrators are male while the remaining 33% are female. The median loss caused by males is approximately $232,000 while the median loss caused by female is approximately $100,000. The median age seems to range between 36 and 45 (middle age).
Following the discussion of statistics regarding fraud, the Professor moves on to discuss the concept of fraud in greater detail. There are three general categories of fraud. Management fraud, for example, can include fraudulent financial reporting, which is essentially high ranking employees (managers) take unethical actions (i.e. alter financial statements) to meet earnings objectives. Misappropriation of assets involves theft of an entity's assets. Corruption is defined as any scheme in which an individual uses his or her influence in a business transaction to obtain an unauthorized benefit contrary to that person's duty to his or her employer. Out of the three, asset misappropriation is by far the "most popular." However, it also causes the least median loss compared to corruption ($250,000) and financial statement fraud ($4.1M). A chart is also shown detailing the different types of fraud.
Following a lengthy class exercise, items that could entice an individual to partake in fraud are further discussed. Extrinsic motives include unrealistic performance and profit expectations, excessive financial pressures, complexity of industry, and instability of financial climate. Intrinsic motives include status gaining mentality, personal failures and / or addictions, perceived lack of appreciation / value, and cognitive dissonance.
Personal deviance includes addictions, vices, and negative habits as well as unusual interaction and communication style. Non-conforming aesthetics and low morale and poor attitude are also listed as personal deviants. Professional deviants include unusual work schedule, misuse of company perquisites, inadequate productivity, and unreliability.
Regarding how to assess the risk of fraud, auditing standards emphasize consideration of a client's susceptibility to fraud regardless of the auditor's beliefs about the likelihood of fraud and management's honesty and integrity. SAS 1 states that when exercising professional skepticism, an auditor neither assumes that management is dishonest nor assumes unquestioned honesty (in other words, to be as close to neutral as possible). SAS 99 provides guidance to auditors in assessing the risk of fraud.
Next, the Professor goes over sources of information gathered to assess fraud risks. Communication among the audit team, inquiries of management, risk factors, and analytical procedures are all sources through which information can be gathered to assess the risk of fraud. Fraud assessments must be documented and reported (including the discussion, procedures, specific risks, reasons, other conditions, results, and the nature of the communications with management and audit committee).
Responding to the risk of fraud is also covered. If fraud is discovered, the overall conduct of the audit must be changed to respond to identified fraud risks (such as assigning more experienced personnel to the audit or even a fraud specialist). Audit procedures must be designed and performed to address risks that have already been identified (in other words, tailor your system so that any fraud that has already occurred cannot happen again). The appropriate audit procedures necessary to address specific fraud risks depends on the account being audited and the type of fraud risk identified.
Fraud: What, why and Who? 4:20
Characteristics of Fraudsters 5:20
Gender of Perpetrator 6:53
Age of Perpetrator 10:43
Employment Tenure 12:35
Position of the Perpetrator 13:40
Fraud 14:40
Types of Fraud 17:26
Burden of Proof 20:32
Class Exercise to recognize fraud
(easy to do along with the class) 20:35 - 1:14:20
Motive 1:14:20
Autonomy 1:14:58
Deviance 1:15:56
The fraud triangle 1:16:49
Assessing the Risk of Fraud 1:19:26
SAS 99 - 1:20:30
Sources of Information Gathered to asses fraud risks 1:21:43
Documenting Fraud Assessment 1:22:18
Responding to the Risk of Fraud 1:22:49
Specific Fraud Risk Areas 1:23:53
Trust but Verify 1:24:32
wn.com/Fraud Auditing Prof. Helen Brown
Lecture 11: Fraud Auditing
By Professor Helen Brown
This lecture focuses on fraud. Fraud is defined (in this lecture) as any intentional act or omission designed to deceive others, resulting in the victim suffering a loss and/or the perpetrator achieving a gain. After going over possible incentives for partaking in fraud, the Professor goes over characteristics of fraudsters. Most workplace fraudsters are first-time offenders. Also, the size of the loss incurred by the firm is usually directly related to the position of the perpetrator - for example, a low ranking, standard employee leads to a smaller loss than if somebody like a CEO committed fraud, which would most likely lead to a very big loss.
Many statistics regarding fraud are shown and discussed. For example, 67% of perpetrators are male while the remaining 33% are female. The median loss caused by males is approximately $232,000 while the median loss caused by female is approximately $100,000. The median age seems to range between 36 and 45 (middle age).
Following the discussion of statistics regarding fraud, the Professor moves on to discuss the concept of fraud in greater detail. There are three general categories of fraud. Management fraud, for example, can include fraudulent financial reporting, which is essentially high ranking employees (managers) take unethical actions (i.e. alter financial statements) to meet earnings objectives. Misappropriation of assets involves theft of an entity's assets. Corruption is defined as any scheme in which an individual uses his or her influence in a business transaction to obtain an unauthorized benefit contrary to that person's duty to his or her employer. Out of the three, asset misappropriation is by far the "most popular." However, it also causes the least median loss compared to corruption ($250,000) and financial statement fraud ($4.1M). A chart is also shown detailing the different types of fraud.
Following a lengthy class exercise, items that could entice an individual to partake in fraud are further discussed. Extrinsic motives include unrealistic performance and profit expectations, excessive financial pressures, complexity of industry, and instability of financial climate. Intrinsic motives include status gaining mentality, personal failures and / or addictions, perceived lack of appreciation / value, and cognitive dissonance.
Personal deviance includes addictions, vices, and negative habits as well as unusual interaction and communication style. Non-conforming aesthetics and low morale and poor attitude are also listed as personal deviants. Professional deviants include unusual work schedule, misuse of company perquisites, inadequate productivity, and unreliability.
Regarding how to assess the risk of fraud, auditing standards emphasize consideration of a client's susceptibility to fraud regardless of the auditor's beliefs about the likelihood of fraud and management's honesty and integrity. SAS 1 states that when exercising professional skepticism, an auditor neither assumes that management is dishonest nor assumes unquestioned honesty (in other words, to be as close to neutral as possible). SAS 99 provides guidance to auditors in assessing the risk of fraud.
Next, the Professor goes over sources of information gathered to assess fraud risks. Communication among the audit team, inquiries of management, risk factors, and analytical procedures are all sources through which information can be gathered to assess the risk of fraud. Fraud assessments must be documented and reported (including the discussion, procedures, specific risks, reasons, other conditions, results, and the nature of the communications with management and audit committee).
Responding to the risk of fraud is also covered. If fraud is discovered, the overall conduct of the audit must be changed to respond to identified fraud risks (such as assigning more experienced personnel to the audit or even a fraud specialist). Audit procedures must be designed and performed to address risks that have already been identified (in other words, tailor your system so that any fraud that has already occurred cannot happen again). The appropriate audit procedures necessary to address specific fraud risks depends on the account being audited and the type of fraud risk identified.
Fraud: What, why and Who? 4:20
Characteristics of Fraudsters 5:20
Gender of Perpetrator 6:53
Age of Perpetrator 10:43
Employment Tenure 12:35
Position of the Perpetrator 13:40
Fraud 14:40
Types of Fraud 17:26
Burden of Proof 20:32
Class Exercise to recognize fraud
(easy to do along with the class) 20:35 - 1:14:20
Motive 1:14:20
Autonomy 1:14:58
Deviance 1:15:56
The fraud triangle 1:16:49
Assessing the Risk of Fraud 1:19:26
SAS 99 - 1:20:30
Sources of Information Gathered to asses fraud risks 1:21:43
Documenting Fraud Assessment 1:22:18
Responding to the Risk of Fraud 1:22:49
Specific Fraud Risk Areas 1:23:53
Trust but Verify 1:24:32
- published: 02 May 2013
- views: 3793
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2:22
Hall Monitor Helen (OFFENSIVE)
VINE: @brandonLOVESYOU
INSTAGRAM: www.instagram.com/brandonbored
SNAPCHAT: fun_brandon
FA...
published: 08 Nov 2015
Hall Monitor Helen (OFFENSIVE)
Hall Monitor Helen (OFFENSIVE)
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- published: 08 Nov 2015
- views: 9258388
3:58
HELEN BROWN - trailer
HELEN BROWN
Trinidad Piriz / Daniel Marabolí
Una mujer que viaja a Berlín en busca de nu...
published: 13 Dec 2012
HELEN BROWN - trailer
HELEN BROWN - trailer
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- published: 13 Dec 2012
- views: 2591
8:58
Helen Brown & Marienne Violin @ BCM - Palma de Mallorca 02.08.2011
published: 12 Aug 2011
Helen Brown & Marienne Violin @ BCM - Palma de Mallorca 02.08.2011
Helen Brown & Marienne Violin @ BCM - Palma de Mallorca 02.08.2011
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- published: 12 Aug 2011
- views: 6993
4:46
HAULFITS || Helen Brown
Muy buenas a todos!! Bienvenidos un día más al canal. Hoy os traigo una esoecie de haul pe...
published: 22 Jun 2016
HAULFITS || Helen Brown
HAULFITS || Helen Brown
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- published: 22 Jun 2016
- views: 95
65:11
Overview of Auditing and the Profession - Prof. Helen Brown
Lecture 2: Overview of Auditing and the Profession
By Professor Helen Brown
This lecture ...
published: 02 May 2013
Overview of Auditing and the Profession - Prof. Helen Brown
Overview of Auditing and the Profession - Prof. Helen Brown
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- published: 02 May 2013
- views: 4190
5:50
Earth Girl Helen Brown - I Walked All Night
From Earth Girl Helen Brown's "Story of an Earth Girl" EP, released by Forest Family Recor...
published: 24 Mar 2011
Earth Girl Helen Brown - I Walked All Night
Earth Girl Helen Brown - I Walked All Night
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- published: 24 Mar 2011
- views: 9092
6:16
Lypocodium & Helen Brown - Musulmanism (Swallen Remix)
Buy here: http://www.beatport.com/release/musulmanism/304970
Artist(s): Lypocodium & Hele...
published: 28 Jan 2011
Lypocodium & Helen Brown - Musulmanism (Swallen Remix)
Lypocodium & Helen Brown - Musulmanism (Swallen Remix)
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- published: 28 Jan 2011
- views: 10012
36:22
Audit Plan & Program - Prof. Helen Brown
Lecture 13: Audit Plan & Program
By Professor Helen Brown
This lecture of focuses on the ...
published: 02 May 2013
Audit Plan & Program - Prof. Helen Brown
Audit Plan & Program - Prof. Helen Brown
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- published: 02 May 2013
- views: 6550
6:45
Helen Brown on Good Morning
Helen Brown on Good Morning
published: 18 Jun 2012
Helen Brown on Good Morning
Helen Brown on Good Morning
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- published: 18 Jun 2012
- views: 563
2:43
Earth Girl Helen Brown - Girl of My Dreams
New Project 12
published: 27 Jul 2012
Earth Girl Helen Brown - Girl of My Dreams
Earth Girl Helen Brown - Girl of My Dreams
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- views: 1405
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0:29
It was primarily a fiction magazine until Helen Gurley Brown became editor in 1965 # Quiz # Question
# Quiz # Question
published: 30 Jun 2016
It was primarily a fiction magazine until Helen Gurley Brown became editor in 1965 # Quiz # Question
It was primarily a fiction magazine until Helen Gurley Brown became editor in 1965 # Quiz # Question
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3:16
Dany T , Helen Brown - "Love" (Hypnotic Frames Records) 2016 - Techno
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Love
Catalogue: HYF064
Rele...
published: 27 Jun 2016
Dany T , Helen Brown - "Love" (Hypnotic Frames Records) 2016 - Techno
Dany T , Helen Brown - "Love" (Hypnotic Frames Records) 2016 - Techno
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- published: 27 Jun 2016
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3:11
Dany T , Helen Brown - "Hate" (Hypnotic Frames Records) 2016 - Techno
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Hate
Catalogue: HYF064
Rele...
published: 27 Jun 2016
Dany T , Helen Brown - "Hate" (Hypnotic Frames Records) 2016 - Techno
Dany T , Helen Brown - "Hate" (Hypnotic Frames Records) 2016 - Techno
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4:01
Fat Cat Blues ( Extended Version ) Written And Performed By Helen Brown
Live @ The Bradford Arms Folk Club, Ivetsey Bank
published: 26 Jun 2016
Fat Cat Blues ( Extended Version ) Written And Performed By Helen Brown
2:59
Grapefruit Moon Performed By Helen Brown
Live @ The Bradford Arms Folk Club, Ivetsey Bank
published: 26 Jun 2016
Grapefruit Moon Performed By Helen Brown
1:31
LIKE STARS IN HEAV'N MARY HELEN BROWN
Recital Mujeres compositoras del siglo XIX y XX
Auditorio del C.S.M.V
8 de junio de 2016
I...
published: 25 Jun 2016
LIKE STARS IN HEAV'N MARY HELEN BROWN
LIKE STARS IN HEAV'N MARY HELEN BROWN
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3:16
Dany T , Helen Brown - "Love" (HYF064) Techno
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Love
Catalogue: HYF064
Rele...
published: 21 Jun 2016
Dany T , Helen Brown - "Love" (HYF064) Techno
Dany T , Helen Brown - "Love" (HYF064) Techno
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3:11
Dany T , Helen Brown - Hate (HYF064) Techno
Artist: Dany T, Helen Brown
Release: Love and Hate e.p.
Track: Hate
Catalogue: HYF064
Rele...
published: 21 Jun 2016
Dany T , Helen Brown - Hate (HYF064) Techno
Dany T , Helen Brown - Hate (HYF064) Techno
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2:19
14 June 2016
published: 14 Jun 2016
14 June 2016
14 June 2016
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45:25
Audits of Internal Control & Control Risk - Prof. Helen Brown
Lecture 8 (lecture 10?): Audits of Internal Control & Control Risk
by Professor Helen Brow...
published: 02 May 2013
Audits of Internal Control & Control Risk - Prof. Helen Brown
Audits of Internal Control & Control Risk - Prof. Helen Brown
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172:06
The Audit Process, Planning, and Risk Analysis - Prof. Helen Brown
Lecture 7: The Audit Process, Planning, and Risk Analysis
by Professor Helen Brown
The le...
published: 27 Jul 2012
The Audit Process, Planning, and Risk Analysis - Prof. Helen Brown
The Audit Process, Planning, and Risk Analysis - Prof. Helen Brown
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22:29
Auditing: Legal Liability: Lecture 3 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd
Lecture 3
Legal Liability
January 31s...
published: 06 Feb 2014
Auditing: Legal Liability: Lecture 3 - Professor Helen Brown Liburd (Spring 2014)
Auditing: Legal Liability: Lecture 3 - Professor Helen Brown Liburd (Spring 2014)
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36:44
Auditing: Overview of Auditing & Assurance: Lecture 1 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Liburd
Lecture 1
Overview
1/24/14
Please visit our webs...
published: 28 Jan 2014
Auditing: Overview of Auditing & Assurance: Lecture 1 - Professor Helen Brown Liburd (Spring 2014)
Auditing: Overview of Auditing & Assurance: Lecture 1 - Professor Helen Brown Liburd (Spring 2014)
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55:48
Auditing: Audit Sampling: Lecture 14 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Liburd
Lecture 14
Audit Sampling
4/18/14
Please visit o...
published: 29 Apr 2014
Auditing: Audit Sampling: Lecture 14 - Professor Helen Brown Liburd (Spring 2014)
Auditing: Audit Sampling: Lecture 14 - Professor Helen Brown Liburd (Spring 2014)
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75:31
Auditing: Professional Standards: Lecture 2 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd
Lecture 2
Professional Standards
Janu...
published: 04 Feb 2014
Auditing: Professional Standards: Lecture 2 - Professor Helen Brown Liburd (Spring 2014)
Auditing: Professional Standards: Lecture 2 - Professor Helen Brown Liburd (Spring 2014)
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24:15
Auditing: Professional Ethics: Lecture 5 - Professor Helen Brown Liburd (Spring 2014)
Principles of Auditing: Professor Helen Brown Liburd
Lecture 5
Professional Ethics
Februar...
published: 18 Feb 2014
Auditing: Professional Ethics: Lecture 5 - Professor Helen Brown Liburd (Spring 2014)
Auditing: Professional Ethics: Lecture 5 - Professor Helen Brown Liburd (Spring 2014)
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85:28
Fraud Auditing - Prof. Helen Brown
Lecture 11: Fraud Auditing
By Professor Helen Brown
This lecture focuses on fraud. Fraud ...
published: 02 May 2013
Fraud Auditing - Prof. Helen Brown
Fraud Auditing - Prof. Helen Brown
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Audits of Internal Control & Control Risk - Prof. ...
The Audit Process, Planning, and Risk Analysis - P...
Auditing: Legal Liability: Lecture 3 - Professor H...
Auditing: Overview of Auditing & Assurance: Lectur...
Auditing: Audit Sampling: Lecture 14 - Professor H...
Auditing: Professional Standards: Lecture 2 - Prof...
Auditing: Professional Ethics: Lecture 5 - Profess...
Fraud Auditing - Prof. Helen Brown...
photo: AP / Wally Santana
Taiwan mistakenly fires supersonic missile towards China
Edit The Times of India 01 Jul 2016
BEIJING. A Taiwanese warship on Friday "mistakenly" fired a supersonic "anti-ship missile" towards China as it celebrated 95th anniversary of the ruling Communist Party amid assertions by President Xi Jinping ruling out independence for Taiwan ... "The missile was launched by operational error ... "We firmly oppose the 'Taiwan independence' secessionist activities," Xi said at the ceremony ... Stay updated on the go with Times of India News App....
photo: AP / Keith Srakocic
What Gives Mr. Trump The Right To Make Promises On Behalf Of The Future?
Edit WorldNews.com 01 Jul 2016
Article by WN.com Correspondent Dallas DarlingPerhaps a more fundamental question than to why politicians change their positions on certain issues is what gives a person the right to make binding decisions on behalf of the future ... Indeed, what would the United States be like if politicians never changed their views on slavery, civil rights or economic policies that included more people ... (Dallas Darling is the author of Politics 501....
photo: UN / Rick Bajornas
How Australia turned its back on the world's refugee crisis
Edit CNN 01 Jul 2016
(CNN)As the world works to resolve a major international refugee crisis, Australia just wants them to go away. At the recent World Humanitarian Summit in Istanbul, U.N. Secretary-General Ban Ki-moon called on the international community to find new long-term solutions for refugees ... There are only a handful of signatories to the Refugee Convention in Southeast Asia, and Australia is one of them. Read More ... Refugees turned back at sea ... ....
photo: AP / Matt Dunham
Tories plunged into civil war as Boris Johnson pulls out of race to become PM
Edit Belfast Telegraph 01 Jul 2016
The Conservative party has collapsed into accusations of betrayal and treachery as the party's first leadership contest in a decade gets under way. Tensions are high after Boris Johnson sensationally dropped out of the race at the first hurdle following a shock intervention against his leadership bid from Cabinet minister Michael Gove. Share Go To ... "He's ripped the Tory party apart ... She launched her leadership campaign yesterday morning....
photo: AP
20 buried in landslide in China
Edit The Hindu 01 Jul 2016
Keywords. China, Landslide, Guizhou Province ....
« back to news headlines
Smith Treble Boosts Academy (St Helens RFC Ltd)
Edit Public Technologies 01 Jul 2016
St Helens RFC Ltd) ... Albeit only from a cross kick on the last to their tall left winger who towered above Kev Brown to pluck the ball out of the air ... Nobody was at their best but there was an encouraging debut off the bench both for this season and at this level after a long time out with injury for Evan Bullen but stand out player for his commitment, bravery (nice golf ball for a cheekbone) and willingness to work was Kev Brown....
Super League Briefing
Edit Sporting Life 01 Jul 2016
B Thaler.Wakefield (6) v St Helens (5). Wakefield coach Chris Chester has added former St Helens prop Anthony Walker to his squad after recalling him from his loan spell at Whitehaven ... St Helens are without prop Lama Tasi through injury but hope to have second-rower Atelea Vea back and Jack Ashworth is also back in the reckoning ... St Helens 44 Wakefield 4, Wakefield 16 St Helens 20 ... Wakefield W W L L W L St Helens W L L L L W....
The end of Jobson Grothe?
Edit Sydney Morning Herald 01 Jul 2016
POST SCRIPT. Great news, reports Chris Moe of Bensville ... If only readers paid for wedding announcements like this they could restock the Fairfax coffers like they did during the rivers of gold era of newspaper journalism ... "I'd have thought that there would be a lot of things more important to be outraged about," wrote Barrie Brown ... RIP Jobson ... Helen Pitt Letters co-editor Advertisement. ....
Green slime invasion choking Denver’s City Park lake
Edit Denver Post 01 Jul 2016
Mark Parisi, an assistant manager for Wheel Fun Rentals, works on repairing foot paddle boats on Ferril Lake near the Boat House at City ParkPhoto by Helen H ... Too much nitrogen and other contaminants wash from Denver streets into water that flows through the Denver Ditch, which was hand-dug in the 1860s to irrigate a then-brown city ... An algal bloom has taken over Ferril lake at City Park in Denver, ColoradoPhoto by Helen H....
Queen's University graduations July 1, 2016 - full list of results
Edit Belfast Telegraph 01 Jul 2016
Helen CARLIN ... Andrew Thomas BROWNE ... William Thomas David BROWNE ... Aimee BROWNE ... Rebecca Anna Helen SMYTH. Megan Sara Helen SPRATT ... Helen CARLIN ... Andrew Thomas BROWNE ... William Thomas David BROWNE ... Aimee BROWNE ... Rebecca Anna Helen SMYTH. Megan Sara Helen SPRATT ... Eoin BROWN. Ryan BROWN ... Adam Geoffrey BROWN. Anthony Gerard BROWN. Julia Sarah Margaret BROWN ... Helen Olivia STEWART ... Ailbhe Helen BRADY. Aoife BROWN. Conor BROWN ... Helen CLOSE ... Leah Helen McVEIGH....
One of IJM's longest-running cases ends in justice for two girls (IJM - International Justice Mission)
Edit Public Technologies 01 Jul 2016
Nearly eight years after sisters Helen* and Emilia* were sexually abused by a neighbor, their cause was looking hopeless ... Helen, 14, and Emilia, 10, were referred to IJM in 2009 after an older man in their community followed each of them separately to an outdoor bathroom and sexually assaulted them while their parents were away at work. Helen was 6 at the time, and Emilia was 3....
The NS Podcast #157: Michael, May and mayhem
Edit New Statesman 01 Jul 2016
In this second podcast of the week, Helen and Stephen examine the latest in leadership battles ... what does Laurie want from the Labour party now? (Helen Lewis, Stephen Bush, Laurie Penny)....
Charles To Perform At Grand Final (St Helens RFC Ltd)
Edit Public Technologies 01 Jul 2016
(Source. St Helens RFC Ltd). BBC Radio 2 and Radio 6 Music presenter Craig Charles will perform a DJ set ahead of the First Utility Super League Grand Final at Old Trafford on October 8 ... St Helens RFC Ltd ... (noodl. 34359203) ....
Squad Announced (St Helens RFC Ltd)
Edit Public Technologies 01 Jul 2016
(Source. St Helens RFC Ltd). SAINTS have named their 19-man squad for Sunday's First Utility Super League clash at Wakefield Trinity Wildcats ... Keiron Cunningham will select his 17 from.. 1 ... Morgan Knowles ... St Helens RFC Ltd....
We're hiring! Apply to be tech and digital culture writer at the New Statesman
Edit New Statesman 01 Jul 2016
The New Statesman is looking for a new staff writer for its award-winning website. " data-adaptive-image-768-img="" data-adaptive-image-1024-img="" data-adaptive-image-max-img="">. The New Statesman is hiring a science and technology writer, who will work predominantly on the magazine’s website ... Please apply with a CV and a covering letter to Deputy Editor Helen Lewis on helen @ newstatesman co uk by 12pm on Friday 8 July 2016 ... ....
Kings' Dustin Brown unhappy with loss of captaincy
Edit Toronto Sun 01 Jul 2016
After eight seasons and two Stanley Cup titles as the Los Angeles Kings' captain, Dustin Brown thought he deserved better. Brown doesn't agree with the Kings' decision to strip him of their captaincy this summer, and he aired his differences with team management Thursday in a phone interview ... "Ultimately, I understand the decision and I respect the decision," Brown said ... Brown didn't want to be rid of that burden, however....
College student from Newark fights to get healthy as she waits for transplant
Edit NJ dot com 01 Jul 2016
Khara Brown, a college student from Newark, is the essence of strength and hope ... The lyrics of an inspirational song play softly in the background as Khara Brown describes the tumultuous past year of her young life. ... Brown really is "The World's Greatest,'' her favorite song of strength and hope to explain how she's battling back from a devastating illness that struck last year ... Brown was raised in a Christian household....
Turner Ready For Big Game (St Helens RFC Ltd)
Edit Public Technologies 01 Jul 2016
(Source. St Helens RFC Ltd). JORDAN Turner knows how important Sunday's game is. Saints lie just outside the top four and travel to the Wildcats in a vitally important match. 'We need to win every game but I think everyone in the League is in a similar position too,' he said. 'No one can afford to lose points including those at the top. This game is important for us ... It's a role he is comfortable with ... It suits my game ... St Helens RFC Ltd....
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