Which item is least appropriate? Standard testing Techniques include: a. Re-performance b. Observation c. Corroboration d. Analytical
Question:
Which item is least appropriate?
Standard testing Techniques include:
a. Re-performance
b. Observation
c. Corroboration
d. Analytical review
e. Inspection
f. Reconciliation g. Expert opinion h. Interviews i. Assumptions j. Review of published reports/research k. Independent confirmation l. Mathematical models m. Questionnaires n. Comparison o. User satisfaction surveys
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Financial accounting, Financial management, Cost accounting, Human resource management, Business communication and report writing. Financial accounting : • Journal entries • Financial statements including balance sheet, Profit & Loss account, Cash flow statement • Adjustment entries • Ratio analysis • Accounting concepts • Single entry accounting • Double entry accounting • Bills of exchange • Bank reconciliation statements Cost accounting : • Budgeting • Job order costing • Process costing • Cost of goods sold Financial management : • Capital budgeting • Net Present Value (NPV) • Internal Rate of Return (IRR) • Payback period • Discounted cash flows • Financial analysis • Capital assets pricing model • Simple interest, Compound interest & annuities
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