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INTI ACCA CLUB (IAC)

INTI ACCA CLUB (IAC). Monday, April 23, 2012. Test of controls - F8. Test of control (TOC) or compliance testing is an audit procedure that aims to test whether the company's internal control systems are operating effectively. In exam, TOC is required when the question asks for procedures on the "systems". Do not suggest substantive procedure. Again, suggesting TOC is a common sense thing. From the previous article on audit procedures, I have explained about AEIOU CR. Stocktake (counting inventory) - TOC...

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INTI ACCA CLUB (IAC) | intiacca.blogspot.com Reviews

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INTI ACCA CLUB (IAC). Monday, April 23, 2012. Test of controls - F8. Test of control (TOC) or compliance testing is an audit procedure that aims to test whether the company's internal control systems are operating effectively. In exam, TOC is required when the question asks for procedures on the systems. Do not suggest substantive procedure. Again, suggesting TOC is a common sense thing. From the previous article on audit procedures, I have explained about AEIOU CR. Stocktake (counting inventory) - TOC...

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INTI ACCA CLUB (IAC) | intiacca.blogspot.com Reviews

https://intiacca.blogspot.com

INTI ACCA CLUB (IAC). Monday, April 23, 2012. Test of controls - F8. Test of control (TOC) or compliance testing is an audit procedure that aims to test whether the company's internal control systems are operating effectively. In exam, TOC is required when the question asks for procedures on the "systems". Do not suggest substantive procedure. Again, suggesting TOC is a common sense thing. From the previous article on audit procedures, I have explained about AEIOU CR. Stocktake (counting inventory) - TOC...

INTERNAL PAGES

intiacca.blogspot.com

1

INTI ACCA CLUB (IAC): Assessing creditworthiness using 5C - FFM, F9

http://intiacca.blogspot.com/2012/04/assessing-creditworthiness-using-5c-ffm.html

INTI ACCA CLUB (IAC). Tuesday, April 10, 2012. Assessing creditworthiness using 5C - FFM, F9. This refers to how capable is the customer in repaying the debt. Statement of cash flows provide an indicator of such capacity so bank might require a projected statement of cash flows from customer. Customer should have sufficient assets so that in the event of making losses, he/she can continue to run the business. Capital can also refers to debt vs equity level so bank is interested at gearing ratio. Assessin...

2

INTI ACCA CLUB (IAC): Impact of ethics on strategy formulation - P1, P3, P5

http://intiacca.blogspot.com/2012/04/impact-of-ethics-on-strategy.html

INTI ACCA CLUB (IAC). Saturday, April 7, 2012. Impact of ethics on strategy formulation - P1, P3, P5. Recently, ethics is becoming very important in modern business environment. Investors are increasingly following the approach of ethical investment. Where they only invest in companies that undertake ethical behaviour. It is important to understand that if ethics is applicable to corporate behaviour at all, it must therefore be a fundamental aspect of mission. INTI ACCA CLUB (IAC). Test of controls - F8.

3

INTI ACCA CLUB (IAC): September 2011

http://intiacca.blogspot.com/2011_09_01_archive.html

INTI ACCA CLUB (IAC). Tuesday, September 27, 2011. ISA 320 gives this definition:. Performance materiality means the amount or amounts set by the auditor at less than materiality for the financial statements as a whole to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds materiality for the financial statements as a whole. Note that the setting of PM requires the exercise of professional judgement. INTI ACCA CLUB (IAC). Tuesday, Se...

4

INTI ACCA CLUB (IAC): November 2011

http://intiacca.blogspot.com/2011_11_01_archive.html

INTI ACCA CLUB (IAC). Wednesday, November 30, 2011. What opinion to give? Firstly, I will introduce the word " pervasiveness. This is one important factor to consider. Something is pervasive if it:. 1 Affects the whole financial statements, eg. no longer going concern. 2 Does not affect the whole financial statements but is itself very significant, eg. unreasonable accounting estimates were used. 3 Non-disclosure of something fundamental to users' understanding of the financial statements. This is becaus...

5

INTI ACCA CLUB (IAC): Value engineering - F5, P5

http://intiacca.blogspot.com/2012/04/value-engineering-f5-p5.html

INTI ACCA CLUB (IAC). Monday, April 9, 2012. Value engineering - F5, P5. Currently, we can see that accountant has started to change role to become a hybrid accountant. Hybrid accountant. Has both accounting knowledge and an in depth understanding of the operating functions or commercial processes of the business. Creation of value. Becomes one of the roles for management accountant. This is an important part of performance management as it leads to competitive advantage. For a camera, a number of functi...

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intiacca.blogspot.com

INTI ACCA CLUB (IAC)

INTI ACCA CLUB (IAC). Monday, April 23, 2012. Test of controls - F8. Test of control (TOC) or compliance testing is an audit procedure that aims to test whether the company's internal control systems are operating effectively. In exam, TOC is required when the question asks for procedures on the "systems". Do not suggest substantive procedure. Again, suggesting TOC is a common sense thing. From the previous article on audit procedures, I have explained about AEIOU CR. Stocktake (counting inventory) - TOC...

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