Канал: Angela Besino

RESOURCES EVENTS AGENTS APPROACH

RESOURCES EVENTS AGENTS APPROACH

ENTERPRISE RESOURCE PLANNING (ERP)

ENTERPRISE RESOURCE PLANNING (ERP)

IMPROPERLY ACCUMULATED EARNINGS TAX FOR CORPORATIONS

IMPROPERLY ACCUMULATED EARNINGS TAX FOR CORPORATIONS

ACCOUNTING FOR LABOR | Employee and Employer Contribution and Taxes

ACCOUNTING FOR LABOR | Employee and Employer Contribution and Taxes

ACCOUNTING FOR LABOR | Wage Plans

ACCOUNTING FOR LABOR | Wage Plans

QUATERLY INCOME TAX FOR CORPORATIONS AND PARTNERSHIPS

QUATERLY INCOME TAX FOR CORPORATIONS AND PARTNERSHIPS

ACCOUNTING FOR FACTORY OVERHEAD | Computation of Factory Overhead Variances | Variable and Fixed OH

ACCOUNTING FOR FACTORY OVERHEAD | Computation of Factory Overhead Variances | Variable and Fixed OH

ACCOUNTING FOR FACTORY OVERHEAD | Activity Based Costing

ACCOUNTING FOR FACTORY OVERHEAD | Activity Based Costing

ACCOUNTING FOR FACTORY OVERHEAD | Allocation of Service Department Costs

ACCOUNTING FOR FACTORY OVERHEAD | Allocation of Service Department Costs

ACCOUNTING FOR FACTORY OVERHEAD | Computation of Factory Overhead Rate

ACCOUNTING FOR FACTORY OVERHEAD | Computation of Factory Overhead Rate

ANNUAL INCOME TAX FOR CORPORATIONS AND PARTNERSHIPS | Documents | Procedures and Provisions

ANNUAL INCOME TAX FOR CORPORATIONS AND PARTNERSHIPS | Documents | Procedures and Provisions

ANNUAL INCOME TAX FOR CORPORATIONS AND PARTNERSHIPS | BIR Form 1702

ANNUAL INCOME TAX FOR CORPORATIONS AND PARTNERSHIPS | BIR Form 1702

ACCOUNTING FOR MATERIALS | Accounting for Scrap, Spoiled Goods and Defective Goods

ACCOUNTING FOR MATERIALS | Accounting for Scrap, Spoiled Goods and Defective Goods

ACCOUNTING FOR MATERIALS | Accounting of Materials Cost

ACCOUNTING FOR MATERIALS | Accounting of Materials Cost

ACCOUNTING FOR MATERIALS | Methods of Costing Materials

ACCOUNTING FOR MATERIALS | Methods of Costing Materials

ACCOUNTING FOR MATERIALS | Objectives of Materials Costing

ACCOUNTING FOR MATERIALS | Objectives of Materials Costing

FINANCIAL AND MANAGEMENT REPORTING SYSTEMS | Data Analytics

FINANCIAL AND MANAGEMENT REPORTING SYSTEMS | Data Analytics

FINANCIAL AND MANAGEMENT REPORTING (MRS) | Responsibility Accounting

FINANCIAL AND MANAGEMENT REPORTING (MRS) | Responsibility Accounting

FINANCIAL AND MANAGEMENT REPORTING SYSTEMS | General Ledger System (GLS)

FINANCIAL AND MANAGEMENT REPORTING SYSTEMS | General Ledger System (GLS)

QUARTERLY INCOME TAX FOR INDIVIDUALS, ESTATES AND TRUSTS | Mixed Income Earners | BIR FORM 1701Q

QUARTERLY INCOME TAX FOR INDIVIDUALS, ESTATES AND TRUSTS | Mixed Income Earners | BIR FORM 1701Q

JUST IN TIME SYSTEM | Accounting and Backflush Accounting

JUST IN TIME SYSTEM | Accounting and Backflush Accounting

JUST IN TIME SYSTEM | Benefits and Accounting

JUST IN TIME SYSTEM | Benefits and Accounting

JUST IN TIME SYSTEM | Characteristics and Elements

JUST IN TIME SYSTEM | Characteristics and Elements

CONVERSION CYCLE | Accounting in a Lean Manufacturing

CONVERSION CYCLE | Accounting in a Lean Manufacturing

CONVERSION CYCLE | World Class Companies

CONVERSION CYCLE | World Class Companies

CONVERSION CYCLE | Traditional Mnufacturing Environment

CONVERSION CYCLE | Traditional Mnufacturing Environment

EXPENDITURE CYCLE PART 2 | Fixed Assets Procedures | Physical System

EXPENDITURE CYCLE PART 2 | Fixed Assets Procedures | Physical System

EXPENDITURE CYCLE PART 2| Fixed Asset Procedures | Conceptual System

EXPENDITURE CYCLE PART 2| Fixed Asset Procedures | Conceptual System

EXPENDITURE CYCLE PART 2 | Payroll Processing | Physical System

EXPENDITURE CYCLE PART 2 | Payroll Processing | Physical System

EXPENDITURE CYCLE PART 2 | Payroll Processing | Conceptual System

EXPENDITURE CYCLE PART 2 | Payroll Processing | Conceptual System

TAXATION FOR MIXED INCOME EARNER, ESTATES AND TRUSTS | Documentary Requirements and Filing

TAXATION FOR MIXED INCOME EARNER, ESTATES AND TRUSTS | Documentary Requirements and Filing

TAXATION FOR MIXED INCOME EARNER, ESTATES AND TRUSTS | BIR Form 1701

TAXATION FOR MIXED INCOME EARNER, ESTATES AND TRUSTS | BIR Form 1701

JOB ORDER COSTING | Accounting for Manufacturing Costs

JOB ORDER COSTING | Accounting for Manufacturing Costs

JOB ORDER COSTING | Source Documents

JOB ORDER COSTING | Source Documents

JOB ORDER COSTING | Job Cost Sheet

JOB ORDER COSTING | Job Cost Sheet

EXPENDITURE CYCLE | Physical System

EXPENDITURE CYCLE | Physical System

EXPENDITURE CYCLE | Conceptual System

EXPENDITURE CYCLE | Conceptual System

BIR Filing | Individuals Earning Purely Compensation Income | BIR Form 1700 | BIR Form 2316

BIR Filing | Individuals Earning Purely Compensation Income | BIR Form 1700 | BIR Form 2316

REVENUE CYCLE | Physical Systems

REVENUE CYCLE | Physical Systems

REVENUE CYCLE | Conceptual Systems

REVENUE CYCLE | Conceptual Systems

COST VOLUME PROFIT ANALYSIS | Degree of Operating Leverage

COST VOLUME PROFIT ANALYSIS | Degree of Operating Leverage

COST VOLUME PROFIT | Margin of Safety

COST VOLUME PROFIT | Margin of Safety

COST VOLUME PROFIT ANALYSIS | Break Even Point in Units and Revenues

COST VOLUME PROFIT ANALYSIS | Break Even Point in Units and Revenues

COST VOLUME PROFIT ANALYSIS | Introduction

COST VOLUME PROFIT ANALYSIS | Introduction

ETHICS, FRAUD, AND INTERNAL CONTROL | Internal Control Concepts III

ETHICS, FRAUD, AND INTERNAL CONTROL | Internal Control Concepts III

ETHICS, FRAUD AND INTERNAL CONTROL | Internal Control Concepts II

ETHICS, FRAUD AND INTERNAL CONTROL | Internal Control Concepts II

ETHICS, FRAUD AND INTERNAL CONTROL | Internal Control Concepts I

ETHICS, FRAUD AND INTERNAL CONTROL | Internal Control Concepts I

ETHICS, FRAUD AND INTERNAL CONTROL | Fraud and Accountants

ETHICS, FRAUD AND INTERNAL CONTROL | Fraud and Accountants

ETHICS, FRAUD AND INTERNAL CONTROL | Business Ethics

ETHICS, FRAUD AND INTERNAL CONTROL | Business Ethics

TAXATION OF INDIVIDUALS | Sample Computation of Income Tax Due

TAXATION OF INDIVIDUALS | Sample Computation of Income Tax Due

TAXATION OF INDIVIDUALS | Income Tax Due

TAXATION OF INDIVIDUALS | Income Tax Due

TAXATION OF INDIVIDUALS | Allowable Deductions

TAXATION OF INDIVIDUALS | Allowable Deductions

TAXATION OF INDIVIDUALS | Passive Income

TAXATION OF INDIVIDUALS | Passive Income

TAXATION OF INDIVIDUALS | Income Tax Rates

TAXATION OF INDIVIDUALS | Income Tax Rates

TAXATION OF INDIVIDUALS | Categories of Income and Rates

TAXATION OF INDIVIDUALS | Categories of Income and Rates

TAXATION OF INDIVIDUALS | Sources of Income

TAXATION OF INDIVIDUALS | Sources of Income

TAXATION OF INDIVIDUALS | Classification of Taxpayers

TAXATION OF INDIVIDUALS | Classification of Taxpayers

COST ACCOUNTING CYCLE | Preparation of Cost of Goods Sold

COST ACCOUNTING CYCLE | Preparation of Cost of Goods Sold

COST ACCOUNTING CYCLE | Accounting for Cost of Goods Sold

COST ACCOUNTING CYCLE | Accounting for Cost of Goods Sold

COST ACCOUNTING CYCLE | Parts of Cost of Goods Sold

COST ACCOUNTING CYCLE | Parts of Cost of Goods Sold

INTRO TO TRANSACTION PROCESS | Processing and Coding

INTRO TO TRANSACTION PROCESS | Processing and Coding

INTRO TO TRANSACTION PROCESS | Documentation Techniques

INTRO TO TRANSACTION PROCESS | Documentation Techniques

INTRO TO TRANSACTION PROCESS | File Structures

INTRO TO TRANSACTION PROCESS | File Structures

INTRO TO TRANSACTION PROCESS | Computer System

INTRO TO TRANSACTION PROCESS | Computer System

INTRO TO TRANSACTION PROCESS | Manual System

INTRO TO TRANSACTION PROCESS | Manual System

COST FORMULA | Labor and Factory Overhead

COST FORMULA | Labor and Factory Overhead

COST FORMULA | Materials Cost

COST FORMULA | Materials Cost

COST FORMULA | General

COST FORMULA | General

COST CLASSIFICATION | Responsibility and Manufacturing

COST CLASSIFICATION | Responsibility and Manufacturing

COST CLASSIFICATION | Recognition, Activity and Relevance

COST CLASSIFICATION | Recognition, Activity and Relevance

COST CLASSIFICATION | Management Function and Traceability

COST CLASSIFICATION | Management Function and Traceability

COST CONCEPTS | Costs vs Expense

COST CONCEPTS | Costs vs Expense

BASIC PRINCIPLES OF TAXATION | Similar Items and the BIR

BASIC PRINCIPLES OF TAXATION | Similar Items and the BIR

BASIC PRINCIPLES OF TAXATION | Situs Elements and Classification

BASIC PRINCIPLES OF TAXATION | Situs Elements and Classification

BASIC PRINCIPLES OF TAXATION | Limitations on Power to Tax

BASIC PRINCIPLES OF TAXATION | Limitations on Power to Tax

BASIC PRINCIPLES OF TAXATION | Limitations on Power to Tax

BASIC PRINCIPLES OF TAXATION | Limitations on Power to Tax

BASIC PRINCIPLES OF TAXATION | Sound Tax System

BASIC PRINCIPLES OF TAXATION | Sound Tax System

BASIC PRINCIPLES OF TAXATION | State Powers

BASIC PRINCIPLES OF TAXATION | State Powers

BASIC PRINCIPLES OF TAXATION | Concepts and Bases

BASIC PRINCIPLES OF TAXATION | Concepts and Bases

INFORMATION SYSTEM ON THE ACCOUNTANTS PERSPECTIVE | Role of Accountants in AIS

INFORMATION SYSTEM ON THE ACCOUNTANTS PERSPECTIVE | Role of Accountants in AIS

INFORMATION SYSTEM ON THE ACCOUNTANTS' PERSPECTIVE | Organizational Structure and AIS

INFORMATION SYSTEM ON THE ACCOUNTANTS' PERSPECTIVE | Organizational Structure and AIS

INFORMATION SYSTEM ON THE ACCOUNTANTS' PERSPECTIVE | The Information Environment 2

INFORMATION SYSTEM ON THE ACCOUNTANTS' PERSPECTIVE | The Information Environment 2

INFORMATION SYSTEM ON THE ACCOUNTANTS' PERSPECTIVE | The Information Environment Part 1

INFORMATION SYSTEM ON THE ACCOUNTANTS' PERSPECTIVE | The Information Environment Part 1

INTRODUCTION TO COST ACCOUNTING | Uses of Cost Data

INTRODUCTION TO COST ACCOUNTING | Uses of Cost Data

INTRODUCTION TO COST ACCOUNTING | Objectives

INTRODUCTION TO COST ACCOUNTING | Objectives

INTRODUCTION TO COST ACCOUNTING | Comparison with Financial and Management Accounting

INTRODUCTION TO COST ACCOUNTING | Comparison with Financial and Management Accounting

INTRODUCTION TO COST ACCOUNTING | Nature and Scope

INTRODUCTION TO COST ACCOUNTING | Nature and Scope

Partnership

Partnership

Completing the Accounting Cycle

Completing the Accounting Cycle

Statement of Cash Flows and Notes to FS

Statement of Cash Flows and Notes to FS

Financial Statements

Financial Statements

Accounting Worksheet

Accounting Worksheet

Management Representation Letter

Management Representation Letter

Entity's Going Concern Assumption

Entity's Going Concern Assumption

Subsequent Events

Subsequent Events

Contingencies

Contingencies

Responsibilities on Related Party Transactions

Responsibilities on Related Party Transactions

Auditor's Responsibilities in Related Party Transactions

Auditor's Responsibilities in Related Party Transactions

Related Party Transaction

Related Party Transaction

Computer Assisted Audit Techniques

Computer Assisted Audit Techniques

Audit Procedures in a CIS Environment

Audit Procedures in a CIS Environment

Procedures in Auditing CIS Activities

Procedures in Auditing CIS Activities

Database Management System

Database Management System

Internal Control in PCs and Online Computer Systems

Internal Control in PCs and Online Computer Systems

CIS Application Controls

CIS Application Controls

CIS General Controls

CIS General Controls

Characteristics of Computer Information System Environment

Characteristics of Computer Information System Environment

Internet

Internet

Network

Network

Software

Software

Hardware

Hardware

Data

Data

Procedures in Evaluating sample Results for Substantive Test of Details

Procedures in Evaluating sample Results for Substantive Test of Details

Audit Procedures for Sample Results for Substantive Test

Audit Procedures for Sample Results for Substantive Test

Audit Procedures for Sample Results

Audit Procedures for Sample Results

Factors that Affects Sample Size for Tests of Controls

Factors that Affects Sample Size for Tests of Controls

Uses of Sampling

Uses of Sampling

Common Methods in Selecting Samples

Common Methods in Selecting Samples

Two Types of Sampling Risk

Two Types of Sampling Risk

Approaches to Sampling

Approaches to Sampling

Selecting Items for Testing

Selecting Items for Testing

Substantive Procedure to Audit Shareholders' Equity

Substantive Procedure to Audit Shareholders' Equity

Substantive Procedures to Audit Long term Liability

Substantive Procedures to Audit Long term Liability

Substantive Procedures to Audit Current Payables

Substantive Procedures to Audit Current Payables

Substantive Procedures to Audit Prepaid Expense

Substantive Procedures to Audit Prepaid Expense

Substantive Procedures to Audit Investment Securities

Substantive Procedures to Audit Investment Securities

Substantive Procedures to Audit PPE and Intangible Assets

Substantive Procedures to Audit PPE and Intangible Assets

Substantive Procedure to Audit Inventory

Substantive Procedure to Audit Inventory

Substantive Procedure to Audit Receivables

Substantive Procedure to Audit Receivables

Substantive Procedure to Audit Cash

Substantive Procedure to Audit Cash

Audit Documentation Part 2

Audit Documentation Part 2

Audit Documentation Part 1

Audit Documentation Part 1

Audit Procedures Part 3

Audit Procedures Part 3

Audit Procedures Part 2

Audit Procedures Part 2

Audit Procedures

Audit Procedures

Audit Evidence Part 2

Audit Evidence Part 2

Audit Evidence

Audit Evidence

Investing and Financing Cycles

Investing and Financing Cycles

Conversion Cycle

Conversion Cycle

Personnel and Payroll Cycle Part 2

Personnel and Payroll Cycle Part 2

Personnel and Payroll Cycle Part 1

Personnel and Payroll Cycle Part 1

Expense or Disbursement Cycle

Expense or Disbursement Cycle

Revenue or Receipt Cycle Part 3

Revenue or Receipt Cycle Part 3

Revenue or Receipt Cycle Part 2

Revenue or Receipt Cycle Part 2

Revenue or Receipt Cycle Part 1

Revenue or Receipt Cycle Part 1

Transaction Cycles

Transaction Cycles

Auditor's Responsibility on Non compliance

Auditor's Responsibility on Non compliance

Non compliance with Laws and Regulations

Non compliance with Laws and Regulations

Risk Factors on Misappropriation of Assets

Risk Factors on Misappropriation of Assets

Risk Factors on Fraudulent Financial Reporting

Risk Factors on Fraudulent Financial Reporting

Identification and Assessment of Mistatement Due to Fraud

Identification and Assessment of Mistatement Due to Fraud

Material Misstatement Due to Fraud or Error

Material Misstatement Due to Fraud or Error

Substantive Procedures

Substantive Procedures

Tests of Controls

Tests of Controls

Further Audit Procedures

Further Audit Procedures

Assessment of Inherent and Control Risks

Assessment of Inherent and Control Risks

Financial Statement Assertions

Financial Statement Assertions

Auditor's Responsibility on the Internal Control Deficiency

Auditor's Responsibility on the Internal Control Deficiency

Audit Procedures in Assessing Significant Risks

Audit Procedures in Assessing Significant Risks

Risk of Material Misstatements

Risk of Material Misstatements

Internal Controls Relevant to Audit

Internal Controls Relevant to Audit

Preventive, Detective and Corrective Controls

Preventive, Detective and Corrective Controls

Control Activities

Control Activities

Monitoring and Communication

Monitoring and Communication

Entity's Risk Assessment Process

Entity's Risk Assessment Process

Control Environment

Control Environment

Inherent Limitations of Internal Control

Inherent Limitations of Internal Control

Cardinal Principles of Internal Control

Cardinal Principles of Internal Control

System of Internal Control

System of Internal Control

Risk of Material Misstatement

Risk of Material Misstatement

Inherent Risk

Inherent Risk

Other Factors the Auditor needs to Understand in the Client Entity

Other Factors the Auditor needs to Understand in the Client Entity

Auditor's Understanding of the Entity's Business Model

Auditor's Understanding of the Entity's Business Model

Auditor's Understanding of the Client's Structure and Governance

Auditor's Understanding of the Client's Structure and Governance

Scope of the Auditor's Understanding of the Client

Scope of the Auditor's Understanding of the Client

Risk Assessment Procedures

Risk Assessment Procedures

Audit Program

Audit Program

Factors to Consider to What Extent IA Provide Direct Assistance to EA

Factors to Consider to What Extent IA Provide Direct Assistance to EA

Consideration in the Work of Internal Audit Function

Consideration in the Work of Internal Audit Function

Auditor's Responsibility with the Work of An Expert in the Audit of FS

Auditor's Responsibility with the Work of An Expert in the Audit of FS

Use of the Work of An Expert and Their Attributes

Use of the Work of An Expert and Their Attributes

Audit Risk Model and Its Relationships

Audit Risk Model and Its Relationships

Audit Risk

Audit Risk

Concept of Materiality and the Auditor's Responsibility

Concept of Materiality and the Auditor's Responsibility

Audit Strategy and Reveiw of Audit Team Members' Work

Audit Strategy and Reveiw of Audit Team Members' Work

Audit Planning

Audit Planning

Acceptance of a change in Engagement

Acceptance of a change in Engagement

Contents of an Audit Engagement Letter

Contents of an Audit Engagement Letter

Misstatement on the Previous Audit and the Audit Engagement Letter

Misstatement on the Previous Audit and the Audit Engagement Letter

Reaudit of the Successor Auditor

Reaudit of the Successor Auditor

Other Communication and Its Use by the Successor Auditor

Other Communication and Its Use by the Successor Auditor

Communication Between Predecessor and Successor Auditor

Communication Between Predecessor and Successor Auditor

Predecessor and Successor Auditor

Predecessor and Successor Auditor

Pre engagement Procedures

Pre engagement Procedures

Demand and Its Attributes Part 3

Demand and Its Attributes Part 3

Demand and Its Attributes (Part 2)

Demand and Its Attributes (Part 2)

Demand and Its Attribute

Demand and Its Attribute

Types of Audit and Auditors

Types of Audit and Auditors

Government, Forensic and Social Audit

Government, Forensic and Social Audit

Compliance, External and Internal Audits

Compliance, External and Internal Audits