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Sunday, January 12, 2014
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Philippine Auditing Standards
t 2014 (10) t January (10)
The Auditing and Assurance Standards Council (AASC) is the body authorized to establish and promulgate generally accepted auditing standards (GAAS) in the Philippines. At present, AASC pronouncements are
Philippine Auditing Standards
mainly adopted from the standards and practice statements issued by the International Auditing and Assurance Standards Board (IAASB). Country-specific standards and practice statements are developed to address specific auditing issues not covered by the IAASB pronouncements.
Business Law and Taxation AUDITING PROBLEMS
The main objective of the AASC in adopting IAASB standards and practice statements is to attain uniformity of the local GAAS with the IAASB pronouncements. This harmonization is expected to enhance the reliability and acceptability of audited financial statements of Philippine companies. The AASC’s objectives, organization and working procedures are set out in the Preface to Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services. The AASC replaced the Auditing Standards and Practices Council (ASPC). A brief history of ASPC is also available AASC Pronouncements
MAS ADVANCED ACCTG 1 AUDITING THEORY QUIZBEE FINANCIAL ACCOUNTING 2008 BY VALIX Financial Acctg. v2 VALIX
The approach and working procedures used by the AASC in adopting AASC pronouncements, as well as the authority attaching to those pronouncements, are set out in the Preface to Philippine Standards on Quality Control, Auditing, Review, Other Assurance and Related Services. Final AASC pronouncements, including those pending approval by the Board of Accountancy and the Professional Regulation Commission, are posted on the AASC website and may be downloaded free-ofcharge.
FINANCIAL ACCOUNTING SOLMAN
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CLICK HERE TO DOWNLOAD: http://www.mediafire.com/download/hpcvputrrhshk2b/Philippine+Auditing+Standards+%28PAS%29+ Copy.zip Posted by Jessa Piano at 11:15 PM
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Business Law and Taxation
What is BUSINESS TAX? Many countries impose corporate tax or company tax on the income or capital of some types of legal entities. A similar tax may be imposed at state or lower levels. The taxes may also be referred to as income tax or capital tax. Entities treated as partnerships are generally not taxed at the entity level. Most countries tax all corporations doing business in the country on income from that country. Many countries tax all income of corporations organized in the country.
CLICK HERE TO DOWNLOAD: http://www.mediafire.com/download/clyh4ejce6n3bax/Business+Law+and+Taxatio n+Reviewer.doc Posted by Jessa Piano at 10:54 PM
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AUDITING PROBLEMS CPAs CAN LEARN HOW TO BETTER DETECT financial statement fraud by understanding the mistakes others made in cases where the SEC imposed sanctions on auditors for their association with fraudulently misstated financial statements. This article focuses on 45 SEC enforcement actions against auditors in the period 1987 to 1997. THE MOST COMMON PROBLEM, IN 80% of the cases, was the auditor’s failure to gather sufficient audit evidence. Many of the cases involved inadequate evidence in areas such as asset valuation, asset ownership and management representations. IN ALMOST HALF OF THE ENFORCEMENT ACTIONS, the SEC alleged the auditors failed to apply GAAP pronouncements or applied them incorrectly. One way firms can deal with this problem is to expand the coverage of technical accounting topics in firm-sponsored training. AUDIT PROGRAM DESIGN WAS A PROBLEM CITED in 44% of the cases. Auditors failed to properly assess inherent risk and adjust the audit program accordingly. The best way for a firm to remedy such deficiencies is to promote more involvement by audit firm executives—partners and managers—in planning the engagement. OTHER COMMON AUDIT PROBLEMS INCLUDE FAILURE to exercise due professional care and the appropriate level of professional skepticism, overreliance on inquiry as a form of audit evidence, deficiency in confirming accounts receivable, failure to recognize related party transactions and assuming internal controls exist when they may not.
CLICK HERE TO DOWNLOAD: http://www.mediafire.com/download/hb244bvdyinbwrd/CPAR+-+Auditing+Problem.doc Posted by Jessa Piano at 10:48 PM
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MAS The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organization make decisions. In contrast, financial accounting is aimed at providing information to parties outside the organization.
CLICK HERE TO DOWNLOAD: http://www.mediafire.com/download/cbh59fg33b90lca/Managerial+Accounting+2010e+-+Cabrera.zip Posted by Jessa Piano at 10:40 PM
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ADVANCED ACCTG 1 GUERRERO – PERALTA Solution Manuals. This is the solution manual for Guerrero Advance Accounting Book ed. 2008.
Volume One CHAPTER 1: Partnership – Basic Considerations and Formation CHAPTER 2: Partnership Operations CHAPTER 3: Partnership Dissolution – Changes in Ownership CHAPTER 4: Partnership Liquidation CHAPTER 5: Partnership Liquidation by Installment CHAPTER 6: Joint Venture CHAPTER 7: Corporation in Financial Difficulty – Liquidation CHAPTER 8: Reorganization and Troubled Debt Restructuring CHAPTER 9: Installment Sales CHAPTER 10: Long-Term Construction Contracts CHAPTER 11: Franchise Accounting
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http://www.mediafire.com/download/qaaeu3vcmd7vw2a/Advanced+Accounting+Part+1+2008+e++SM+-+Baysa+and+Lupisan.zip Posted by Jessa Piano at 10:33 PM
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AUDITING THEORY This subject tests the candidates’ conceptual knowledge and understanding of assurance and related services performed by professional accountants. Candidates should know and understand the nature of assurance and related services particularly independent audits of financial statements, the responsibilities of professional accountants; the audit process; audit objectives, evidence, procedures, auditing standards, and the elements of the independent auditors’ report. In all the areas included, the candidate shall apply the Philippine Standards on Auditing (PSA) and other regulatory laws and regulations in effect at the time of examination.
CLICK HERE TO DOWNLOAD: http://www.mediafire.com/download/d5gabwhu0sy0ouk/Auditing+Theory+Reviewers.zip Posted by Jessa Piano at 10:24 PM
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QUIZBEE PA1 AND TOA QUESTIONS FROM OTHER WEBSITES. HOPE THIS ONE WILL HELP YOU. CLICK HERE TO DOWNLOAD: EASY: http://www.mediafire.com/download/6tbc3b3kgaj8ztl/QUIZ+BEE_PA1+%26+TOA_EASY.doc
AVERAGE: http://www.mediafire.com/download/p503an1q9vbxeyf/QUIZ+BEE_PA1+%26+TOA_AVERAGE.doc
DIFFICULT: http://www.mediafire.com/download/7i4utxx6g2gbxh0/QUIZ+BEE_PA1+%26+TOA_DIFFICULT.doc
CLINCHER: http://www.mediafire.com/view/en1p8rz7u1o4gvk/QUIZ%20BEE_PA1%20%26%20TOA_CLINCHER. doc
Posted by Jessa Piano at 10:06 PM
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FINANCIAL ACCOUNTING 2008 BY VALIX FA 2008 EDITION.
Financial Accountancy (or financial accounting) is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, employees, government agencies, owners, and other stakeholders. Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power CLICK HERE TO DOWNLOAD: http://www.mediafire.com/download/pnci4ys0glwep3e/Financial+Accounting++Conrado+Valix+and+Jose+Peralta+%282008e+-+Volume+2%29.zip Posted by Jessa Piano at 9:51 PM
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Financial Acctg. v2 VALIX Looking for solman of Financial Acctg V2? This is for you!
Financial Accountancy (or financial accounting) is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, employees, government agencies, owners, and other stakeholders. Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power
CLICK HERE TO DOWNLOAD: http://www.mediafire.com/download/h3b110974bi0hqi/Fin.AcctgV2+2011+with+password.rar Posted by Jessa Piano at 9:40 PM
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FINANCIAL ACCOUNTING SOLMAN FEEL FREE TO DOWNLOAD ALL THE FILES.
CLICK HERE TO DOWNLOAD: http://www.mediafire.com/view/ckm8k9sy6lrq8vv/FINANCIAL%20ACCOUNTING%20AND%20REPO RTING%201.pdf
Posted by Jessa Piano at 9:25 PM
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