Table of Contents CONDUCT OF AN AUDIT Audit Preliminaries Procedures that a proposed Auditor must undertake before accepting nomination Before Accepting Nomination After Accepting Nomination Audit Letter of Engagement Terms of Engagement Purpose of Letter of Engagement Main Contents of a Letter of Engagement Sources of information Audit planning Help to the Auditor Audit Preparation Sufficient Knowledge Audit plan memorandum Control Requirements of commencing an Audit Conducting of an Audit...
Table of Contents INTERNAL CONTROL Internal Control Procedure Internal Control Categories Internal Check, Internal control, and Internal Audit Objectives of Internal Control Components of an ICS Need for ICS in small enterprises Elements of good Internal Control System Features of an Internal Control System
Table of Contents AUDIT PROGRAM Objectives of an Audit Program Advantages of Audit Programs Disadvantages of Audit Programs Categories of Audit Programs Standard Audit programs Progressive Programs. AUDIT EVIDENCE Methods of obtaining audit evidence Obtaining of evidence through conducting audit test Types of Audit Evidence Sufficiency, Relevance and Reliability of Audit Evidence
ABSTRACT Finance is a major challenge for the prosperity of SME’S. Implementing revenue, cost and investments financial strategies are major drivers for improved profitability performance in SME’S. Achieving SME profitability by utilizing SME resources in certain situations and circumstances requiring strategic action over time is paramount. Implementation theory provides a way of integrating information from different agents involved in financial strategy implementation. Designing of s...
ABSTRACT Identification of exhaust fan bearing defects has its root foundations in the analysis of frequency modulation and sensing using mostly online techniques. Centrifugal fans are the most commonly used fans in the industry today. They are preferred to axles because they are cheaper and constructed with simplicity. They are used in wind systems in vehicles and buildings and also in delivering gas or minerals. They are suitable for industrial and air pollution processes and systems. Fa...
Introduction Government’s reaction to changes in the gross domestic cycles is critical to the survival of a country’s economy. Implications of government’s action in policy making to tackle recessionary states in the economy have far-reaching consequences. There are few studies that scarcely illuminate the problem of whether the government should use economic stimulus to aid a country regain economic strength during times of recession. Economic stimulus includes fiscal policies like...
INTRODUCTION An efficient capital market is one in which it is not possible to earn a higher return on assets (shares, bonds, treasury bills, options, etc.) invested in than the market return Allen, Brealey and Myers (2011). In an efficient market all available information on assets is incorporated into the stocks and the investors cannot earn a risk-weighted return. In strongly efficient markets, current prices of stocks reflect all information which does not have to be publicly available....
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