Auditing Burlingham Bees Essay - 1591 Words

Burlingham Bees 1. AU 329 a. Based on the standards, describe the guidelines for developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence (para. 9-22). i. .09 Reliance on substantive tests: may be derived from tests of detail, from analytical procedures, or from a combination of both. The decision about which procedure to use is based on the auditor’s judgment. ii. .10 Level of assurance: analytical procedure may provide effective level of assurance for some assertions, but some of the assertions may be more effective to reach desired level of assurance by using test of details. iii. .11 Identifying potential misstatement: identifying†¦show more content†¦Monthly amounts will generally be more effective than annual amounts and comparisons by location or line of business usually will be more effective than company-wide comparisons. The level of detail that is appropriate will be influenced by the nature of the client, its size and its complexity. Generally, the risk that material misstatement could be obscured by offsetting factors increases as a clients operations become more complex and more diversified. Disaggregation helps reduce this risk. 2. a) Develop a precise expectation, using the detailed or disaggregated data provided, for ticket revenues for the 2008 fiscal year. Weekend 25% more than weekday: X= weekday attendance per game 1.25 X = weekend attendance per game 10% more attendance with promotion Weekday attendance= (7*1.1*X)+(43-7)*X=43.7 X Weekend attendance= (10*1.25X*1.1)+(29-10)*1.25X=37.5X Attendance equation= [(7*1.1*X)+(43-7)*X]+[(10*1.25X*1.1)+(29-10)*1.25X]=434348=total attendance X= =434348/81.2=5349.1133 43 + 29 = 72 games in 2008. 434348/72 = 6,032 people per game 6032 X .25 = 1508 1508 + 6032 = 7540 ( 25% increase in weekend games) 7540 (29) + X (43) = 434348 X = 5016 (avg. attendance per weekday game) total sales per weekday game: 5,016 * .30 = 1,504.8 * 10 = 15,048 5,517.6 * .30 = 1,655.28 * 10 = 16,552.8 5,016 * .35 = 1,755.6 * 6 = 10,533.6 5,517.6 * .35 = 1,931.16 * 6 = 11,586.96 5,016 * .20 = 1,003.2 * 4 = 4,012.8 5,517.6 *Show MoreRelated8.3: Burlingham Bees1075 Words   |  5 Pages8.3: Burlingham Bees Using Analytical Procedures as Substantive Tests Using Analytical Procedures as Substantive Tests 1. The requirements related to developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence is provided by the reorganized Audit Standard 2305 Substantive Analytical Procedures effective December 31, 2016 in the following list: a. â€Å"Analytical procedures are an important part of the audit processRead Morewall board12806 Words   |  52 Pages9 Auditing Cash and Revenues C A S ES INC LU DE D IN T HIS SE CTION 9.1 Wally’s Billboard Sign Supply . . . . . . . . . . . . . . . . 259 . . . . . . . . . . . . . . . . . . . . . . . . . . 279 The Audit of Cash 9.2 Henrico Retail, Inc. Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales 9.3 Longeta Corporation . . . . . . . . . . . . . . . . . . . . . . . . 285 Auditing Revenue Contracts 9.4 Bud s Big Blue Manufacturing Read MoreDeveloping Management Skills404131 Words   |  1617 Pagescareers in technology, engineering, and law. In college, students with a knowing style tend to major in the physical sciences, engineering, law, and computers. In business, they tend to select careers in areas where numbers and data predominate (e.g., auditing, ï ¬ nance), and they prefer jobs that have a technical problem-solving emphasis (Kolb, Boyatzis, Mainemelis, 2000; Cool Van den Broeck, 2007). Planning Style Individuals who score high on the planning style are inclined toward structure, preparation

How important was Martin Luther in influencing the course...

How important was Martin Luther in influencing the course of the Reformation? Martin Luther played a vital role in the start of the Reformation, his actions from 1517 allowed people to start forming their own opinions on religion and the church. Between 1517 and 1522 Martin Luther wa pivotal in the course of the Reformation. On the 31st October 1517 Martin Luther nailed the 95 Theses on a door of All Saint’s Church in Wittenburg, provoked by indulgences sold by John Tetzel in villages around Germany; he was selling to relatives of people who had died. This money was needed in order to pay back debts to the Fugger bank for buying Albrecht of Brandenburg third bishopric and to build St Peter’s Church. This Theses was addressed to Pope Leo†¦show more content†¦After Luther was excommunicated at Worms in 1521, many princes ignored Charles V who outlawed Luther and his books.Philip of hesse formed the luteran league of Torgau, with an aim to ensure the Edict of Worms was not implemented, which was attepting to stop the spread of Lutheranism b y banning books and teachings.At the Diet of Speyer in 1526 held by Archduke Ferdinand I of Austria the protestant princes for the first time professed their faith. Charles V wanted to support princes due to the threat of the Ottoman Empire but he also wanted to suppress Lutheranism. The diet concluded that the princes would have princely autonomy, which allowed the princes to adopt new religion without fear. â€Å"Each one [prince] is to rule and at as he hopes to answer to God and his Imperial majesty.† This made Lutheranism spread much easier. In 1531 the League of Schmalkalden was formed by Philip I Landgrave of Hesse and John Frederick which was a territorial political movement to break from Rome giving them economic advantages as money would go to their territories rather than to Rome. Members of this intended for this to replace the Holy Roman Empire.They would confiscate church land and expel Catholic leaders, this lasted for fifteen years without opposition, until th e Schmalkaldic War from 1546-1547 which Charles V and his allies fought the league and won. But this league allowed Lutheranism to be established firmly therefore theShow MoreRelatedThe Reformation And Its Impact On The Early Modern Period1622 Words   |  7 PagesThe reformation was a drastic event in the early modern period that launched Europe into a massive conflict of widespread violence, through both political and religious factors. The political scene had remained very much the same before the beginning of the reformation in 1517, with many philosophers sharing similar ideas on how to handle the issues of sovereignty and private property. Religion was a long debated factor before the reformation however was brought inadvertently to the forefront ofRead MoreThe Protestant Information1329 Words   |  6 PagesThe event of this transformation was violent and interesting at the same time. Religious institutions that exist today are the result of the war and transformation of p eople’s ideology. The history and the reason behind the formation are well documented and analyzed based on the events. The explanation behind the reformation is detailed and expansive enough to provide the reader a wider perspective on the origins of Christian churches. People can now understand how their ancestors have transformedRead MoreChristianity as a Unifying Influence in the History of Europe6059 Words   |  25 PagesChristianity as a Unifying Influence in the History of Europe Europe was a Christian creation, not only in essence but in minute detail The above statement can perhaps best sum up the relationship between Christianity and Europe throughout the ages. Christianity has been the strongest single influence in the history of Europe. Regardless of the century, no discussion would be complete without reference being made, at least in small part, to the Church. It is true that in recent centuriesRead MoreEssay on Queen Elizabeth I: Changing the Course of England2839 Words   |  12 Pagesthe throne and during her reign, she was a great ruler with many successes that changed the course of England and its history. Elizabeth’s father was King Henry VIII. Many of Henry’s decisions and actions had an effect on what Elizabeth would be required to do when she became queen. The most prominent and important political affair that she would have to attend to was the church (Elizabeth I BBC). Henry believed very strongly in Catholicism. In 1521, he was given the title of â€Å"Defender of theRead MoreAdvantage Disadvantage of Custodial Community4387 Words   |  18 Pagessentence should not be abolished is that it serves as justice to the victim of the crimes. And what does justice really means by? Justice is defined as a judgment and punishment of a party who has allegedly wronged others. As Quoted by the renowned Martin Luther king, injustice anywhere is a threat to justice everywhere. That is what the non-custodial sentence actually is, an injustice towards the victims by giving lenient sentence to the criminals. Justice is to be given to the victims and not to thoseRead MoreMed ia Propaganda9887 Words   |  40 PagesMedia propaganda Propaganda is a form of communication that is aimed at influencing the attitude of a community toward some cause or position. As opposed to impartially providing information, propaganda, in its most basic sense, presents information primarily to influence an audience. Propaganda often presents facts selectively (thus possibly lying by omission) to encourage a particular synthesis, or uses loaded messages to produce an emotional rather than rational response to the information presentedRead MoreImportance of Intercultural Communication to Ist7702 Words   |  31 PagesChapter 4 - The Deep Structure of Culture Introduction Our interpretation of reality determines how we define the world and how we interact in that world. We believe the source of how a culture views the world can be found in its deep structure. It is this deep structure that unifies and makes each culture unique. Meaning of the Deep Structure of Culture Although many intercultural communication problems occur on the interpersonal level, most serious confrontations and misunderstandings are asRead MoreStudy Guide9234 Words   |  37 PagesChapter 1 - Conley 1. Some people accuse sociologists of observing conditions that are obvious. How does looking at sociology as â€Å"making the familiar strange† help counter this claim? How does sociology differ from simple commonsense reasoning? Sample answer: Sociologists may appear to study conditions that are obvious, but by making the familiar strange, they are able to move beyond commonsense reasoning and use evidence to really understand a topic. For example, students will say that they planRead MoreLogical Reasoning189930 Words   |  760 PagesNoncommercial You may not use this work for commercial purposes (for example, by inserting passages into a book that is sold to students). (3) No Derivative Works You may not alter, transform, or build upon this work. An earlier version of the book was published by Wadsworth Publishing Company, Belmont, California USA in 1993 with ISBN number 0-534-17688-7. When Wadsworth decided no longer to print the book, they returned their publishing rights to the original author, Bradley Dowden. The current

Checkers Dwight D. Eisenhower and Richard Nixon free essay sample

Onions famous Checkers Speech Is to inform Americans as to why he used $18,000 from a group of his supporters and to persuade them of the truth. He also alms to reveal the flaws In the standing government. The audience of the speech Is American citizens who were of voting age at the time and who owned a television. Or radio with which to watch or listen to the public address. The genre is a political speech. Richard Onions stance is expressing his story and his reasoning behind it. The media and design is a public announcement made on television and dreamed over the radio.Nixon begins his speech by addressing and connecting to the audience saying My Fellow Americans. He comes before his audience wanting to truthfully address the situation in which both his honesty and integrity have been questioned. He says that using the money from his supporters was not morally wrong but he regrets doing It. We will write a custom essay sample on Checkers: Dwight D. Eisenhower and Richard Nixon or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He then states that he did not use the money for personal reasons but to pay for political and campaign expenses. He states that he has proof that he did not use the money for personal reasons In the form of an Independent audit.Nixon then gives the audience a brief background of his financial history of relying on himself for the state of his finances. He says the only gift he was given that he kept was a dog name Checkers who was given to him by someone who read that he and his family were trying to get a dog. Nixon begins to close his speech by saying that he is addressing the people of America to gain their confidence as a fellow American. He is not asking for their support in running for Vice President, he is simply asking for them to hear his side of the story.He then begins to talk about the flaws in the current executive officers and how the country is in great danger of becoming corrupt with communism. He then says that President Truman played a great deal In getting the country into this mess and that the best person to get them out of the situation and make American the great country It once was is Dwight Eisenhower. Nixon wraps up his speech saying that he doesnt want to quit running for a political position, but cares more about not hurting Eisenhower chances at being the peoples choice for president.

The Alphabet Is A .- B -... C -.-. D -.. E . F ..-. G --. H .... I ..

The Alphabet is: A .- B -... C -.-. D -.. E . F ..-. G --. H .... I .. J .--- K -.- L .-.. M -- N -. O --- P .--. Q --.- R .-. S ... T - U ..- V ...- W .-- X -..- Y -.-- Z --.. 1 .---- 2 ..--- 3 ...-- 4 ....- 5 ..... 6 -.... 7 --... 8 ---.. 9 ----. 0 ----- There you have it! There are also puncuation marks but not included here. I History, the morse code was first transmitted from one point to another in 1844. It was developed by just looking at the printing press collection of letters and by counting each letter, a pattern was found where the letters E, T, I, A, N, R, M are the most numerous and so they are given shorter morse codes. that does not take as long to transmit words. This was the basis of long distance communication and Telegraph was born. Signals travelled along the poles beside rail road tracks since the rail road was cross-country and was a direct route between Telegraph repeater sites (evey 40 miles the signal needs to be repeated) and it was easy to evesdrop as rela ys were used at the sites. For more information, check your encyclopedia or CD-ROM version. Morse Code Morse code is composed of dots and dashes, it's used by commercial and amateur stations in everywhere on earth. It was developed by just looking at the printing press collection of letters and by counting each letter, a pattern was found where the letters E, T, I, A, N, R, M are the most numerous and so they are given shorter morse codes, that does not take as long to transmit words. This was the basis of long distance communication and Telegraph was born. Signals travelled along the poles beside rail road tracks since the rail road was cross-country and was a direct route between Telegraph repeater sites (every 40 miles the signal needs to be repeated) and it was easy to drop as relays were used at the sites. The inventer of Morse code is Samuel F. B. Morse. Samuel was born in Charlestown, Massachusetts on April 27, 1791. He entered Yale University when he was 14 years old, and went to England to study art when he finished university. He went back to United States in 1815 and married Lucretia Pickering Walker in 1818. In 1825, his wife died, while he was away from the city. He learned his wife died after three days because the lack of transportation. So he thought of a way to send message over great distances with the use of an electromagnet, wires and batteries. He quitted his career of being an artist and starting to work on his invention. He applied for a patent on his invention in 1837. He sent the first message from Capital in Washington on May 24, 1844. The message is,"What hath God wrought!" and it's received in Baltimore almost as soon as it was sent!! The Alphabet and the Numbers are: A .- B -... C -.-. D -.. E . F ..-. G --. H .... I .. J .--- K -.- L .-.. M -- N -. O --- P .--. Q --.- R .-. S ... T - U ..- V ...- W .-- X -..- Y -.-- Z --.. 1 .---- 2 ..--- 3 ...-- 4 ....- 5 ..... 6 -.... 7 --... 8 ---.. 9 ----. 0 ----- T he punctation are: Period ._._._ Comma __..__ Interrogation ..__.. Colon ___... Semicolon _._._. Quotation Mark ._.._. SOS ...___... Start _._ End ._._. Understand ._. Wait ._... Error ........ ------------------------------------------------------------------------------

Ernest Hemingway and Mary Welsh

Ernest Hemingway and Mary Welsh life the writer, whose novels were read all around the whole world and who women were crazy about, seemed not to have known the happiness of this great feeling. So what was the story of Ernest Hemingway and Mary Welsh? Ernest belonged to that rare type of men who believed that any serious passion for women should end with a marriage. Being married for the third time, in 1944 in a London pub Ernest saw a pretty blonde and fell in love. Mary Welsh was a charming blonde, an American, a daughter of a woodcutter, who studied to become a journalist (Meyers). By the time of meeting with Hemingway she was thirty-six years, and she was married. On the eighth day of dating the writer came up to her and in the presence of all said: I want you to marry me. I want to be your husband (Reynolds). Mary asked Hemingway to stop talking nonsense, as both of them were married. However, the follow-up meeting in a Paris hotel put everything in the right place, and they fell into the arms of each other. For a few days they maintained their strength with champagne and joyful amazement of being together. Two years later, in March 1946, Hemingway and Mary Welsh got married.. After the wedding dinner the couple quarreled. The next morning, as Mary recalled, sober Hemingway happily announced, Let us never get married again! She replied, Definitely not with each other. He added, Not with anyone else. I still love you (Meyers). In such a way they made it up. Undoubtedly, to be a wife of a genius is interesting, but it is also incredibly difficult Mary forgave Hemingway his rudeness, heavy drinking and even adultery only because he was incredibly talented. Hemingways children criticized their mother for lack of will. You do not understand, she said, I am a wife, not a cop (Reynolds). They lived together for fifteen years. In fact, it was a long and happy marriage. Nevertheless, their children accused Mary Welsh of the fact that she helped Hemingway to die. In the last years of life the writer repeatedly tried to kill himself One day Mary found her husband charging a gun. She tried to distract him, joking that it would be nice to start writing a suicide note. Still, Hemingway was persuaded to go to a clinic. Mary rented a room in a nearby hotel and spent all the days with her husband. She was the only person with whom Ernest could speak without any fear of being suspected of madness. In his last year, he repeatedly tried to kill himself. After trying to shoot himself, he wanted to jump out of a plane by which he was being taken to the Mayo Clinic in Rochester, but it did not work as the door would not open. At the hospital Hemingway was treated with electroshock (Reynolds). This caused a partial loss of memory, vision, and even more severe depression. When asked to write a few simple suggestions for a book about Kennedy, after a few hours of fruitless efforts Hemingway started crying in the presence of his doctor. It was too humiliating for him to realize that, being a great writer, he could not make up e ven the most primitive phrase. He once said that if he felt his hopelessness, then he would not hesitate to leave this life. Early in the morning of July 2, 1961, Ernest Hemingway fulfilled his promise Mary knew it was meant for him. Mary Welsh outlived him by a quarter of a century and prepared Hemingways Parisian memories as a book A Moveable Feast to print. This novel is considered the best work of Ernest Hemingway.

A Writing-Competence Matrix

A Writing-Competence Matrix A Writing-Competence Matrix A Writing-Competence Matrix By Mark Nichol The effectiveness of any nonfiction manuscript is contingent on at least three factors: the writer’s level of expertise in the subject matter, their reportorial aptitude, and their writing ability. (By extension, the performance of other potential contributors a developmental editor, a copy editor, a proofreader in the execution of their responsibilities is also significant. Consider references to â€Å"the writer† here to mean the editorial â€Å"committee† that participates in the development of a given formally produced writing project.) Subject-Matter Expertise The writer’s level of expertise may be at one of three levels: expert, learner, or amateur. The subject-matter expert may or may not have professional or scholarly credentials. However, the writer is assumed to be knowledgeable about the writing project’s topic to the extent that no further corroborative research (fact-checking) is necessary. The expert may benefit from some guidance from a developmental editor regarding the need to acquire additional data, but they are virtually self-sufficient when it comes to collecting and utilizing background material. An example of an expertly researched project is a work of scholarly writing produced by a university professor that pertains to their area of expertise. The subject-matter learner is a generalist who has a well-developed facility for acquiring the background knowledge and an aptitude for understanding the topic to the extent that they can write about it authoritatively, although a moderate amount of fact-checking may be necessary. A developmental editor may need to consult with the learner about additional or more effective research methods and the extent to which sources are utilized, but the learner has a good grasp of the necessity of thorough research and documentation. An example of a learner’s writing is a magazine article written about a new technological breakthrough by a lay writer who covers such subject matter. A subject-matter amateur, however, also a generalist, may lack the skill to develop a sufficient understanding of the topic and may therefore produce an inadequate manuscript, and the writing project may require extensive revision based on additional research, if such a step is taken at all. The amateur may need to be reminded about backing up the manuscript with corroborating research, and may require extensive guidance as to how to acquire the necessary data. An example of this level of writing is a newspaper article about the controversy surrounding a complicated legal issue by a reporter with no background in legislation or public policy. Reportorial Aptitude The same three levels of competence apply in terms of reporting skills. An expert reporter understands the scope of the manuscript assignment and how to obtain information from sources, whether people or documents. They also have the expertise and training to successfully draw valuable material from interview subjects and other sources of information. The expert usually requires little or no guidance from a developmental editor in organizing their approach to obtaining direct information. A learner reporter may need some guidance in strategizing how to determine who to interview, and how, but has an aptitude for comprehending how to gather data, insights, and comments, and will be able to competently carry on a conversation with people in possession of the information they need. An amateur reporter may be largely ignorant of the significance of the topic and may be at a loss as to where to begin and where to progress from that beginning once it is discovered, and may not have a knack for preparing for interviews and, worse, for digressing from stock questions to follow interesting new tangents. A developmental editor may need to provide extensive advice about obtaining firsthand information. Writing Ability A writer’s skill in composition can also be judged on these three levels. An expert writer is able to seamlessly integrate background research with information collected in the course of consulting with interview subjects and, just as important, has the aptitude for crafting a deftly organized and eloquently and elegantly written manuscript with a consistent tone, an authoritative voice, and an effective argument or presentation. The expert will likely need a minimum of assistance in developing a manuscript. The learner writer, although they have not necessarily mastered the craft of writing, recognizes the fundamentals of assembling a manuscript from raw materials and, possessing some talent in ordering their thoughts and expressing them effectively, should need no more than a moderate amount of developmental aid. The amateur writer often requires extensive coaching in the art of writing. The amateur may lack a command of the basic rules of grammar and syntax, and is likely to have only a modest vocabulary and an insufficient amount of creativity to craft effective prose, failing to understand how active sentence construction, concise description, and vivid word choices enhance a composition. Conclusion Before a book proposal is accepted or a book manuscript is commissioned, or an article is assigned, one of the tasks of an editor charged with coordinating the publication is to, at least informally, determine where on the matrix of subject-matter expertise, reportorial aptitude, and writing ability an author’s level of competence lies. (Think of a scorecard with a three-by-three grid, like a tic-tac-toe box, as an evaluative tool.) The degree of competence may differ in each of the categories, but the author’s comprehensive skill level will generally rest in one of the three degrees (expert, learner, or amateur). Diagnosing the author’s competence in the three components of comprehensive authorial talent will help an editor predict how much developmental and line editing and fact-checking a given manuscript will require and how viable the project is, or whether it is viable at all. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:The Royal Order of Adjectives Do you "orient" yourself, or "orientate" yourself?Punctuation Is Powerful

Case study Example | Topics and Well Written Essays - 500 words - 106

Case Study Example In this case, monetary compensation is not the most effective reward since they can be motivated by reassuring comments. The advice is consistent with the expectancy theory in that motivation is the basis for improving performance and outcome of the job tasks among the employees. The implication is that the executive management should create an organisational culture that supports employees to undertake their tasks by providing the necessary resources. On the other hand, the comments are in line with the valence aspect of the expectancy theory that suggests that how employees take the outcomes or rewards for their performance is the basis for their motivation to perform higher and better colleagues (Hall, Stammerjohan & Cermignano, 2011). Nonetheless, the advice is also in accordance with the equity theory that suggests that employees always expect the executive management to show fairness when rewarding for job inputs and outputs. Same is the case with Conaty’s advice where employees who feel unsatisfied with performance appraisal system may not commit themselves to working for the company. Yes, because employee recognition is a way of making the workers believe that the organisation values their efforts and recognises them as being instrumental to the success and achievements colleagues (Hall, Stammerjohan & Cermignano, 2011). In this case, acknowledging the employees who have survived layoff encourages them to put more effort in their work thus they will show dedication and commitment in undertaking the job tasks. On the other hand, employee recognition at the personal level is a way of establishing close relationships with the workers. In this regard, recognising efforts and dedication by using encouraging words and statements motivates employees more than the financial rewards. After the some employees have been dismissed from their