irrational exuberance in the financial statements

... so the cost of the bank will also be lower than other banks in the same industry Analysis of the bank's NIM Net interest margin (NIM) is a measurement comparing the net interest income a financial ... shows that the higher the interest rate differential, the higher the profit of the unit Thereby considering which form should increase to bring profit to the bank Figures from the financial statements: ... billion, with the main contribution coming from a sharp drop in deposit interest, helping NIM's net profit margin expand by 0.8% since the beginning of 2020 ACB's high net interest income margin (NIM)...

Ngày tải lên: 15/10/2021, 23:47

... Audit Assertions are the implicit or explicit claims and representations made by the management responsible for the preparation of financial statements regarding the appropriateness of the various elements of financial statements and disclosures. The financial audit assertions are about the trueness and fairness of the financial statement (include the footnotes statement)  ... working papers in auditing financial statements 3 Chapter 2: Current situations of designing audit procedures in auditing the financial statements of listed companies implemented by AAC Auditing ... With the help of this tool, auditor can check the weak points of internal control and suggest improving it 2.2.1.6 Ownership of working papers:  The working papers prepared during the engagement, including those prepared  by the client for the auditor, are the property of the auditor. The only time anyone else, including...

Ngày tải lên: 13/01/2020, 13:48

... keeping the reliability of the accounting information stated in the final financial statements presented to the certain related parties in the establishment The financial information existing in ... and other investing departments in the field of the sector in which the investor is executing his investment The policies of the investors include considering the return for the risk in their investments ... collapse of the financial markets through the authentication in the financial data and information The accounting reservation helps the external auditor increasing the assertion of the financial information...

Ngày tải lên: 16/01/2020, 17:20

... working papers in auditing financial statements +CHAPTER 2: Current situations of designing audit procedures in auditing the financial statements of listed companies implemented by AAC Auditing ... regarding the appropriateness of the various elements of financial statements and disclosures The financial audit assertions are about the trueness and fairness of the financial statement (include the ... the confirmed balance and the balance in subsidiary ledger, they can the reconciling receivable to find the problem and write the result in this table The reference will lead the auditor to the...

Ngày tải lên: 17/04/2021, 09:49

... issue of the financial statements -After the financial statements have been issued To determine whether subsequent events require adjustment in financial statements, the auditor carries out the following ... communicates the auditor’s findings to the users of the financial statements The audit process 2.1 Planning phase Auditing standards require the auditors must have a plan before performing the audit ... occurring between the date of the financial statements and the date of the auditor’s report that require adjustment of, or disclosure in, the financial statements have been identified However the...

Ngày tải lên: 22/09/2022, 11:27

... provision in financial statements audit .17 1.2.1 The meaning of the process of auditing sales revenue and providing services in financial statements audit 17 1.2.2 Objectives for auditing ... position in the economy in the transition period under the market mechanism and strengthening the association enter economic development in Vietnam With the function of verifying and expressing opinions ... investors On the other hand, the item of sales and service provision is easily changed, distorted in the direction of the owner, can be increased to polish the financial situation of the business...

Ngày tải lên: 03/03/2023, 17:02

... essential for ensuring the integrity of financial reporting.Actual independence in auditing refers to auditors maintaining an unbiased attitude during the auditing process, while perceived independence ... process.Factors affecting independent auditor’s independence in auditing financial statementsNumerous researchers globally, including those in Vietnam, have examined the factors affecting auditor independence ... and fair opinion on the financial information, free from any external influence or bias.The credibility and trustworthiness of financial statements are significantly influenced by the independence...

Ngày tải lên: 16/12/2023, 21:03

... planning stage for upcoming audits.The scientific way of filing the file makes it easy for auditors to find the information contained in the file, saving time in the working process The branch enforces ... marking the completion of the reporting stage.At XYZ Company, the review process after the cut-off date involves interviewing the Board of Directors and examining relevant documents, including minutes, ... reflects the total amounts, confirming the correctness of the financial statements.- From the aggregated data, the auditor calculates the volatility of the revenue target Through the inspection, the...

Ngày tải lên: 10/01/2024, 15:22

... of financial auditing. Firstly , the thesis has outlined the basic theory of fixed assets in the audit of corporate financial statements, thereby seeing its influence on the audit work of financial ... Accounting department: Managing and monitoring financial situations, implementing the process of cost and revenue accounting, and promptly informing the BOD of the Company's financial issues The Information ... assets in the financial statements are determined in accordance with the provisions of accounting standards and regimes To make comments on the items related to fixed assets in the financial statements,...

Ngày tải lên: 09/11/2024, 15:59

... Globalization: the Role of Institution Building in the Financial Sector _ The Case Study of China Globalization: the Role of Institution Building in the Financial Sector -The Case Study of China August, ... resources The micro economic entities in the financial system initiate financial innovation through seeking for financial resources, resulting in improved efficiency of the whole financial market The ... efforts in the application of information technology, in exploring on-line banking business as well as in promoting non-bank financial institutions Efforts should be made in upgrading financial...

Ngày tải lên: 18/10/2013, 07:15

... that in a well-functioning system of financial markets, finance is al- ways forthcoming at the going price? There are two snags: Financial markets are not always well functioning, and the going ... tranche If the equity tranche was held by the originating institution, this institution would in fact have the proper incentives to investigate the creditworthiness of the borrowers ... borrowers before lending them money and originating the mortgage; after all, the risks of making a mistake in this decision would mainly hit the originating institution... Texasspecific...

Ngày tải lên: 17/02/2014, 21:20

... affecting the fraud and errors 11 2.4 Related Theory 13 2.4.1 The Control Fraud Theory 13 2.4.2 The ―Fraud Created the Market‖ Theory 15 2.5 The common method to fraud in auditing financial statements ... and errors in the audit of financial statements 36 5.2.1 Ministry of Finance still performs a key role in releasing auditing standards: 37 5.2.2 Take legal proceedings against the whole organizations ... auditing companies 40 5.3.1 Strengthen controlling the internal quality of auditing companies 40 5.3.2 Strengthen procedures for detecting fraud in auditing program 40 5.3.3 Improve the training...

Ngày tải lên: 13/03/2014, 14:20

... the financial services industry Findings presented how the model has supported debt collection efforts, improved customer relations, and provided a positive image for the financial services industry ... industry The process whereby deploying the Three Cs model in an attempt to transform XYZ Financial Services into a culture of value was based on the themes that emerged within four dimensions Internal ... things with them There will be a lot of making up over the next few years I would also like to acknowledge my father, George Kawa’a Hubbell III for the fire he instilled in me growing up and the...

Ngày tải lên: 03/06/2014, 00:52

... not give opinion on financial statements as of 31 December 2007. The findings and associated recommendation are presented within the Section VII of the report. The OAG would urge the Senior ... conduct an annual regularity audit of all institutions in Kosovo to determine: • Whether the financial statements give a true and fair view; • Whether the financial records, systems and transactions ... the financial statements of budget organizations for the previous year providing the AG’s opinion on whether or not the financial statements give a true and fair view of the finances of such...

Ngày tải lên: 19/06/2014, 21:20

... the matters discussed in the preceding paragraphs, we are not in the position to and we do not express an opinion on the Municipality’s financial statements in accordance with the IPSAS “Financial ... Determined whether the Municipality’s financial statements were prepared in accordance with IPSAS “Financial Reporting under the Cash Basis of Accounting”; • Compared the Municipality’s financial ... resulting from our audit of the Municipality financial statements. The Municipality comments if any are included in Annex 2. A. Accounting and financial reporting process Finding # 1 The...

Ngày tải lên: 19/06/2014, 21:20

... REPUBLIKA KOSOVO REPUBLIC OF KOSOVA Klina Municipality Komuna e Klines Opstina Klina Annual Financial Report For the year ending on 31 December 2007 This is trial ... used fees determined in the previous internal Municipality regulation dated 03.05.2002. The issued licenses that we are inspected and which are charged by fees based on internal Municipality ... September 2007. Due to the above error the Urbanism Department has charged less and the difference is in amount of EUR 17,572 from the selected population of invoices in amount of EUR 49,332....

Ngày tải lên: 19/06/2014, 21:20

... Investors' reaction to the recommendations of analysts published in the Financial Post "Hot Stock... Levinzon, Roman ProQuest Dissertations and Theses; 1998; ProQuest Central pg. ... n/a Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without ... permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without...

Ngày tải lên: 30/09/2015, 16:44

... quy hoch th hin cỏc chớnh sỏch nh nc vic s dng t v thc hin cỏc mc tiờu phỏt trin kinh t xó hi - QHSD mang tớnh kh bin: nhu cu phỏt trin kinh t ca xó hi ca cỏc a phng cú th thay i theo tng giai ... 2016, tng din tớch khu cụng nghip l 137,30 chim 43,49% din tớch t sn xuõt kinh doanh, tng 100% so vi nm hin trng - t c s sn xut kinh doanh dch v D kin n nm 2016, din tớch t c s sn xut kinh doanh ... theo nh hng phỏt trin kinh t - xó hi ca huyn cng nh ton tnh Ngh An Din tớch t giao thụng tng 67,69 so vi nm hin trng D kin n nm 2016 din tớch t giao thụng ca huyn mi l 2.299,78 S din tớch t giao...

Ngày tải lên: 21/03/2013, 10:46

... nhân UBND UBND x· Các tổtỉ chøckinh tÕ xã C¸c chức kinh tế C¸c tỉ chøc kh¸c Các tổ chức khác Biểu đồ 3.1: Hiện trạng sử dụng đất theo đối tƣợng sử dụng * Phân theo mục đích sử dụng a Đất nơng ... thơng hồn chỉnh đủ khả phục vụ tốt cho nhu cầu vận tải, sinh hoạt, phục vụ đắc lực cho chuyển dịch cấu kinh tế theo định hƣớng phát triển kinh tế - xã hội huyện nhƣ tồn tỉnh Nghệ An Diện tích đất ... đất đai thực mục tiêu phát triển kinh tế THƯ VIỆN ĐIỆN TỬ TRỰC TUYẾN xã hội - QHSDĐ mang tính khả biến: nhu cầu phát triển kinh tế xã hội địa phƣơng thay đổi theo giai đoạn nên cần có chỉnh lý...

Ngày tải lên: 21/03/2013, 14:28

... huyn, bao gm dõn tc cựng chung sng l Kinh, Thỏi, Th Trong ú dõn tc Kinh chim ti 70,6% dõn s ton huyn T bao i nay, gia ngi theo o v khụng theo o, ngi dõn tc Kinh, Thỏi hay Th, cú tớn ngng v bn sc ... biệt gắn chặt với phát triển kinh tế- xã hội nên quy hoạch sử dụng đất đai tợng kinh tế- xã hội thể đồng thời tính chất: Kinh tế, kỹ thuật pháp chế Trong đó: - Tính kinh tế: Thể băng hiệu sử dụng ... Sử Dụng Đất Theo Lãnh Thổ + Quy hoạch tổng thể sử dụng đất đai nớc; + Quy hoạch sử dụng đất đại theo cấp tỉnh; + Quy hoạch sử dụng đất đại theo cấp huyện; + Quy hoạch sử dụng đất đại theo cấp xã;...

Ngày tải lên: 11/11/2014, 22:10