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Study sets matching "auditing"

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Study sets matching "auditing"

22 terms
Audit
Flow for Purchases
Purchase Procedures
Cash payment procedures
Substantive testing of Accounts payable
1. Purchase Requisition (PR)... 2. Purchase Order (PO)... 3. Receiv…
1. Pre-number PR's, PO's and Checks... 2. Separate Purchasing de…
8. Physical Control over unused checks... 9.Pre-numbered checks…
1. Analytical Procedures- A/P turnover , Horizontal analysis,…
Flow for Purchases
1. Purchase Requisition (PR)... 2. Purchase Order (PO)... 3. Receiv…
Purchase Procedures
1. Pre-number PR's, PO's and Checks... 2. Separate Purchasing de…
14 terms
Audition
Auditory Mechanisms
Basilar Membrane
Sound waves
Variations
-mechanisms differ across species depending on needs, differ…
-contains hearing receptors, sounds of different frequencies…
-sound travels in waves like light... -initiated by 3 things: ... 1…
-variations in amplitude effect perception of loudness (dB)... -…
Auditory Mechanisms
-mechanisms differ across species depending on needs, differ…
Basilar Membrane
-contains hearing receptors, sounds of different frequencies…
14 terms
audit
Audit program:
Audit procedure:
Reliability of evidence:
Relevance of evidence:
a list of the audit procedures for an audit area or an entire…
An audit procedure is a detailed instruction that explains th…
the degree to which evidence can be believable or worthy of t…
must pertain to or be relevant to the audit objective that th…
Audit program:
a list of the audit procedures for an audit area or an entire…
Audit procedure:
An audit procedure is a detailed instruction that explains th…
36 terms
audition
human range of hearing
basilar membrane
length of basilar membranes
ear drum
20-20000 hz ... low frequency extremes- fish... high frequency extr…
hearing receptors, sounds of diff frequencies are processed a…
short in reptiles... long in mammals... longer= wider frequency range
compressed air molecules cause ear drum to be pushed in... less…
human range of hearing
20-20000 hz ... low frequency extremes- fish... high frequency extr…
basilar membrane
hearing receptors, sounds of diff frequencies are processed a…
12 terms
Audition
frequency
hertz (Hz)
Amplitude
decibles (dB)
is the number of sound waves, or cycles, per second.
is the technical measure of cycles per second; 1 hertz equals…
refers to the vertical size of the sound waves - that is, the…
a measure of the physical pressures that occur at the eardrum
frequency
is the number of sound waves, or cycles, per second.
hertz (Hz)
is the technical measure of cycles per second; 1 hertz equals…
11 terms
Audit
customer order
sales order
bill of ladeling
sales invoice
request for merchandise by a customer
document for communicating the description, quantity and rela…
written contract between the carrier and the seller of the re…
document or electronic record indicating the description and…
customer order
request for merchandise by a customer
sales order
document for communicating the description, quantity and rela…
132 terms
Audit
акт инвентаризации
банковские реквизиты
безвозмездно
брак
stock-taking report
account details
on a gratis basis
damage
акт инвентаризации
stock-taking report
банковские реквизиты
account details
20 terms
Audition
if a tree fell in a forrest and no one…
sound frequency
basilar membrane
sound waves
sound waves would be produces, and the auditory siesta (is pr…
humans can hear 20-20 000 Hz, other animals vary in ranges de…
continued hearing receptors. a longer basilar membrane means…
vibrations through a medium. slower than light waves, initiat…
if a tree fell in a forrest and no one…
sound waves would be produces, and the auditory siesta (is pr…
sound frequency
humans can hear 20-20 000 Hz, other animals vary in ranges de…
45 terms
audition
a tempo
accelerando
al fine
allegretto
in time; generally implies a return to the original rate of s…
gradually faster
to the finish
light and moderately quick, but not as fast as allegro
a tempo
in time; generally implies a return to the original rate of s…
accelerando
gradually faster
65 terms
AUDIT
Purpose of Audit
Fair Presentation Framework
Mgmt Responsibilities
Auditor Responsibilites
Opinion if FS presented fairly in all material aspects with a…
Requires compliance with the requirements of the framework an…
1) Prepare and fairly present FS in accordance with applicabl…
1) Express an opinion based on the audit.... 2) Have appropriate…
Purpose of Audit
Opinion if FS presented fairly in all material aspects with a…
Fair Presentation Framework
Requires compliance with the requirements of the framework an…
56 terms
AUDIT
Sampling Risk
Non sampling risk
Statistical sampling
Ways to minimize NONSAMPLING risk
the risk that an auditor reaches an incorrect conclusion beca…
the risk that the auditor reaches an incorrect conclusion for…
allows the quantification of sampling risk of sampling risk i…
1) collect appropriate evidence... 2) analyze evidence properly…
Sampling Risk
the risk that an auditor reaches an incorrect conclusion beca…
Non sampling risk
the risk that the auditor reaches an incorrect conclusion for…
30 terms
Audition
What is sound?
What is the role of the outer ear or p…
The eardrum collects..... which can be…
What are the three ossicles in the ear…
Periodic compressions and rarefactions of air,water or other…
To capture the sound and amplify it by funnelling it into sma…
Vibrations
HAS... Hammer, anvil and stirrup. They trasmit the vibration to…
What is sound?
Periodic compressions and rarefactions of air,water or other…
What is the role of the outer ear or p…
To capture the sound and amplify it by funnelling it into sma…
37 terms
Audition
sound waves
amplitude / intensity
Frequency
Hertz
a longitudinal wave consisting of compressions and rarefactio…
For a wave or vibration, the maximum displacement on either s…
How many waves can pass a given point per second, measured in…
Equal to one cycle per second. How frequency of waves is meas…
sound waves
a longitudinal wave consisting of compressions and rarefactio…
amplitude / intensity
For a wave or vibration, the maximum displacement on either s…
42 terms
Audition
sound frequency
human's frequency range
longer basilar membrane
sound waves
detection varies across species
20 - 20,000Hz
allows detection of wider range of frequencies
initiated by vibrating object or sudden burst of air that cau…
sound frequency
detection varies across species
human's frequency range
20 - 20,000Hz
24 terms
Audition
Pitch
Loudness (Intensity)
Middle ear
Ossicles
Frequency of sound waves. Measured in Hz = cycles/sec. An inc…
Amplitude of sound waves. Measure in decibels. An increase in…
Part of the ear that amplifies sound (needed because inner ea…
Part of the ear that vibrates when the tympanic membrane vibr…
Pitch
Frequency of sound waves. Measured in Hz = cycles/sec. An inc…
Loudness (Intensity)
Amplitude of sound waves. Measure in decibels. An increase in…
61 terms
Audition
sound
frequency
amplitude
sections of the ear
compressions and expansions of air or water
the number of compressions per second, measured in Hz (relate…
the energy of the sound, how high the waves are (related to v…
outer, inner, middle
sound
compressions and expansions of air or water
frequency
the number of compressions per second, measured in Hz (relate…
17 terms
Audition
A receptor
What does the receptor respond to?
Adequate stimulus
example of adequate stimulus
A cell for a particular form of energy ... ex: sound... Converts in…
Adequate stimulus
energy form for specialized receptor ... The Pattern of info mak…
Vibrations are the adequate stimulus for this sense. (could b…
A receptor
A cell for a particular form of energy ... ex: sound... Converts in…
What does the receptor respond to?
Adequate stimulus
57 terms
audit
Audit
Allocation of Responsibility
Auditors Test Management Assertions
Audit Procedures for Obtaining Audit E…
Offers positive assurance that financial statements are prese…
The financial statements are management's responsibility. The…
Existence or occurrence ... Completeness ... Valuation or allocatio…
Inspections ... Observations... Inquiry... Confirmation... Recalculation…
Audit
Offers positive assurance that financial statements are prese…
Allocation of Responsibility
The financial statements are management's responsibility. The…
37 terms
audit
An auditor plans the audit to obtain... _…
____ / ___ is the likelihood that a... __…
As the auditor's planned level of... ____…
As the auditor's acceptable level of _…
Reasonable assurance... material
Audit Risk... material
materiality... evidence
audit risk... evidence
An auditor plans the audit to obtain... _…
Reasonable assurance... material
____ / ___ is the likelihood that a... __…
Audit Risk... material
18 terms
Audition
Stimulus
2 types of sound waves
Perceptual dimensions of sound
pitch
vibrations of molecules in the air. They alternately condense…
compressed and rarified
pitch, loudness and timbre
frequency
Stimulus
vibrations of molecules in the air. They alternately condense…
2 types of sound waves
compressed and rarified
36 terms
Audit
Audit Opinion
Hierarchy of Audit Evidence
Standard Risk Assessment Audit Procedu…
Relevant Assertions for Account Balanc…
MR DIM REPPORTS CRAME... Management Responsibility... to Design, Im…
AEIO... Auditor's direct personal knowledge & observation... Extern…
FIVE CARROT CARS... Footing (add down), Cross Footing (add acros…
CVER... Completeness... Valuation, Allocation, Accuracy... Existence…
Audit Opinion
MR DIM REPPORTS CRAME... Management Responsibility... to Design, Im…
Hierarchy of Audit Evidence
AEIO... Auditor's direct personal knowledge & observation... Extern…
16 terms
Audition
Pitch
Hertz
Loudness
Timbre
A perceptual dimension of sound; corresponds to the fundament…
Cycles per second
A perceptual dimension of sound; corresponds to intensity;; i…
A perceptual dimension of sound; corresponds to complexity
Pitch
A perceptual dimension of sound; corresponds to the fundament…
Hertz
Cycles per second
11 terms
Audition
Sound
Sound waves
Auditory structures (5)
Cochlea
Mechanical energy caused by vibrating objects
Movement of air
Pinna... Auditory canal... Tympanic membrane... Ossicles... Cochlea
Hair cells
Sound
Mechanical energy caused by vibrating objects
Sound waves
Movement of air
81 terms
Audit
Audit
Demand for Reliable Information will i…
Information Risk
Why do we have audits?
Systematic process focusing on evidence that relates to manag…
Complexity, remoteness, time sensitivity, consequences
Risk of misleading information
For the fundamental need to resolve information asymmetry
Audit
Systematic process focusing on evidence that relates to manag…
Demand for Reliable Information will i…
Complexity, remoteness, time sensitivity, consequences
18 terms
Audit
Types of Audit
Sales Tax
Pay roll tax
Income tax... (permanent and temporary di…
Tax - assess the accuracy of the tax returns filed... operationa…
government agents make sure the appropriate amount of tax is…
taking taxes off paychecks
Permanent- an accounting transaction that the company reports…
Types of Audit
Tax - assess the accuracy of the tax returns filed... operationa…
Sales Tax
government agents make sure the appropriate amount of tax is…
23 terms
Auditions
bajnokság
vélemény
egyetértés
egyet nem értés
league
opinion
agreement
disagreement
bajnokság
league
vélemény
opinion
35 terms
Audition
What is the stimulus for the auditory…
Range of hertz in which you can hear
Wavelength correlates with
Amplitude coorelates with
condensing and pulling apart of air molecules
15-20,000 Hertz
pitch
loudness and volume
What is the stimulus for the auditory…
condensing and pulling apart of air molecules
Range of hertz in which you can hear
15-20,000 Hertz
audit
financing process
purchasing process
human resource management process
inventory management process
business obtains capital through borrowing or soliciting inve…
acquiring goods and services to support operations
hiring professionals to perform various functions in accordan…
accumulating / allocating costs in inventory and making adjus…
financing process
business obtains capital through borrowing or soliciting inve…
purchasing process
acquiring goods and services to support operations
47 terms
Audition
Pitch
Loudness
Timbre
Human Range
frequency of vibration measured in hertz.
function of sound wave intensity. decibals
provides information about the nature or complexity of the so…
20-20,000 hz
Pitch
frequency of vibration measured in hertz.
Loudness
function of sound wave intensity. decibals
74 terms
audit
managers
owners
audit risk
auditors only can give
agents
principals
risk auditor will inadvently give clean opinion on financial…
reasonable assurance
managers
agents
owners
principals
20 terms
Audit
Fraud Triangle/Fraud Diamond
Four methods to test controls
Tracing
Vouching
Motivation Opportunity Rationalization... -----------------... Capa…
Inquiry... Observation... Inspection... Reperformance
Working from source document forward to fin. statements (comp…
Working backwards from the fin. statements to the source docu…
Fraud Triangle/Fraud Diamond
Motivation Opportunity Rationalization... -----------------... Capa…
Four methods to test controls
Inquiry... Observation... Inspection... Reperformance
24 terms
Audition
Audition
Different Species
Sound/Audible Frequency
Bailar Membrane
- translation of sound wavs from vibrating objects into psych…
- mechanisms vary depending on the species needs ... - example:…
- audible frequency detection is determined in part by the ev…
- varies in length across species (shortest in amphibians/rep…
Audition
- translation of sound wavs from vibrating objects into psych…
Different Species
- mechanisms vary depending on the species needs ... - example:…
41 terms
Audition
amplitude... frequency... complexity
db = 20 log 10 (p/po)
humans can hear frequencies bh 20 and…
timbre
loudness... pitch... timbre
...
...
related to complexity of the waveform - complex waveforms can…
amplitude... frequency... complexity
loudness... pitch... timbre
db = 20 log 10 (p/po)
...
81 terms
Audit
assurance services
attest services
audit services
Principal
independent professionals that improve the quality of informa…
smaller part of assurance services, when a practitioner is en…
smaller part of assurance and attest services, to make sure t…
absentee owner, provides capital and hires agent to manage re…
assurance services
independent professionals that improve the quality of informa…
attest services
smaller part of assurance services, when a practitioner is en…
14 terms
Audition
Amplitude
Frequency
Pinna
Auditory canal
intensity; peak to trough; perceived as differences in loudness
# of compressions per second; pitch; unit: hertz (1 cycle/sec…
Funnel shaped outer ear made of skin and cartiladge
channel leading from the pinna to the tympanic membrane
Amplitude
intensity; peak to trough; perceived as differences in loudness
Frequency
# of compressions per second; pitch; unit: hertz (1 cycle/sec…
10 terms
Audition
Sound waves vary in two ways
Outer Ear parts
Middle Ear
Inner ear
Amplitude... Frequency
Pinna... Auditory Canal
Tympanic membrane (eardrum)... Ossicles- malleus, incus, stapes
Cochlea... Vestibular Apparatus
Sound waves vary in two ways
Amplitude... Frequency
Outer Ear parts
Pinna... Auditory Canal
13 terms
Audition
Pinna (Outer Ear)
Tympanic Membrane (Outer Ear)
Auditory Ossicles (Middle Ear)
Eustachian Tube (Middle Ear)
Collects sound waves and directs them to external auditory ca…
Ear drum; located at end of outer ear and beginning of middle…
1. Malleus 2. Incus 3. Stapes... Amplify & transmit sound waves…
(Auditory tube/pharyngo-tympanic tube) tube that opens in the…
Pinna (Outer Ear)
Collects sound waves and directs them to external auditory ca…
Tympanic Membrane (Outer Ear)
Ear drum; located at end of outer ear and beginning of middle…
10 terms
Audit
Identify 3 categories for classifying…
Give 2 examples of general IT controls…
Identify 2 types of application controls
List 3 levels of materiality from larg…
1. Automated... 2. Manuel... 3. Manuel with auto processes
1. IT Seperation of duties... 2. System Access Controls
1. Input Controls... 2. Process Controls
1. Planning Materiality... 2. Performance Maeriality ... 3. Misstat…
Identify 3 categories for classifying…
1. Automated... 2. Manuel... 3. Manuel with auto processes
Give 2 examples of general IT controls…
1. IT Seperation of duties... 2. System Access Controls
26 terms
Audition
Amplitude
Anvil
Basilar Membrane
Cochlea
The height of a wave. For sound, it corresponds to the percep…
Also known as the incus, it is the second of the ossicles fou…
The flexible membrane that runs the length of the cochlea and…
A fluid-filled tube, coiled like a snail shell, in the inner…
Amplitude
The height of a wave. For sound, it corresponds to the percep…
Anvil
Also known as the incus, it is the second of the ossicles fou…
30 terms
Audit
Management's Responsibility for F/S... MR…
Auditor's Responsibility... REPPORTSCRAME
Conditions that indicate possible frau…
Report on Unmodified Opinion
Managements ... Responsibility... for F/S... Design,... Implementation,... &…
R - section heading = auditor's Responsibility... E - express op…
Pressure... Opportunity... Rationalization
Title... Addressee (not mgmt)... Intro... Mgmt's Responsibility - MR D…
Management's Responsibility for F/S... MR…
Managements ... Responsibility... for F/S... Design,... Implementation,... &…
Auditor's Responsibility... REPPORTSCRAME
R - section heading = auditor's Responsibility... E - express op…
10 terms
Audition
Scala vestibuli
Scala Media
Base
Apex
Perilymph
(Cochlear Duct) Endolymph
Narrow and stiff... high frequency
Wide and floppy... low frequency
Scala vestibuli
Perilymph
Scala Media
(Cochlear Duct) Endolymph
33 terms
Audition
Human Audible Zone
Basliar Membrane
Eardrum Pushed Inwards
Eardrum Pushed Outwards
20-20000 Hz
Houses the hearing receptors that process sound of different…
Band of compressed air molecules causes ear drum to be pushed…
Band of less dense air particles causes the eardrum to move o…
Human Audible Zone
20-20000 Hz
Basliar Membrane
Houses the hearing receptors that process sound of different…
12 terms
audition
3 principle regions
auricle(pinna)
tympanic membrane
3 ossicles of middle ear
external, middle, inner
flap of elastic cartilage containing ceremonies glands
separates the outer ear from the cavity of the middle ear
stapes, incus, handle of the malleus
3 principle regions
external, middle, inner
auricle(pinna)
flap of elastic cartilage containing ceremonies glands
21 terms
audition
three dimensions of sound?
speed of sound in air
speed of osund in water
fourier analysis
amplitude... freq... phase
1100 feet/ sec in air
5x faster
analyzing complex waves into simpler components (sine waves
three dimensions of sound?
amplitude... freq... phase
speed of sound in air
1100 feet/ sec in air
Audition
Frequency
Amplitude
Complexity
Place Code
corresponds to our perception of pitch
corresponds to our perception of loudness
corresponds to our perception of timbre
Cochlea encodes different (especially high) frequencies at di…
Frequency
corresponds to our perception of pitch
Amplitude
corresponds to our perception of loudness
26 terms
Audition
Ear is a transducer
Audition
External Auditory Canal length
EAC shape
Converts acoustical energy to electrical energy
process associated with hearing
2-3 cm
curved, irregular shaped
Ear is a transducer
Converts acoustical energy to electrical energy
Audition
process associated with hearing
9 terms
Audition
Fourier Transforms
Binaural fusion
Temporal Time Differences
intensity differences
-preformed by the cochlea... -sound wave = amplitude vs time... -de…
where info from the two ears first interact, critical for sou…
-for low frequencies... -ACN, MSO medial (contralateral) MSO lat…
-high frequencies... -head is an obstacle... -ipsilateral anteroven…
Fourier Transforms
-preformed by the cochlea... -sound wave = amplitude vs time... -de…
Binaural fusion
where info from the two ears first interact, critical for sou…
65 terms
Audition
acoustical
mechanical
hydraulic
mechanical (2)
air molecule compression waves
tissue vibration
liquid compression waves
tissue compression
acoustical
air molecule compression waves
mechanical
tissue vibration
17 terms
audition
hearing
bones/muscles
hearing: frequency
determines pitch
highly adaptive... we hear a wide range of sound sources... sound f…
_______ in ear detect moving air molecules and pressure changes
number of wavelengths passing a given point in a given amount…
short waves= high pitch... long waves= low pitch
hearing
highly adaptive... we hear a wide range of sound sources... sound f…
bones/muscles
_______ in ear detect moving air molecules and pressure changes
29 terms
Audition
Primary cortex
Secondary cortex
Association Cortex
receptors, thalamic relay nucleia, pri…
___ receives input from thalamic relay nuclei, first cortical…
___ receives most inputs from primary sensory or other second…
___ receives input from more than one sensory system, integra…
The hierarchical organization of sensory systems related to s…
Primary cortex
___ receives input from thalamic relay nuclei, first cortical…
Secondary cortex
___ receives most inputs from primary sensory or other second…
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