electronic devices and circuits 2e by salivahanan free download

... demands Power electronics is all about using electronic devices and circuits with storage ement to control the level of voltage and current, either in the form of AC or DC Powerelectronics circuits ... Trang 1Power Electronics: Devices and Circuits5.1 Introduction Power electronics is an enabling technology for all electrical and electronic apparatusrequiring electric ... Conversion by SwitchingThe characteristics of power conversion by power electronics converters are summarized 4 Power Electronics technologies are based on switching on and off the power source by power

Ngày tải lên: 31/07/2014, 14:20

... attestation and audit reputations and competitive advantages by preserving integrity and objectivity when performing assurance services Professional Services Virtually all work performed by CPAs ... advisory service offered by public accounting firms 1.16 The elements of expanded-scope auditing include: (1) financial and compliance audits, (2) economy and efficiency audits, and (3) program results ... activity, and notify candidates whether they passed or failed After satisfying state requirements for education and experience, successful candidates are awarded the CPA certificate by a state

Ngày tải lên: 20/01/2018, 10:54

... affected by auditors’ responsibility for the general standards and standards of field work 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 55 4 List the standards of reporting and identify how these standards ... for attestation standards and explain how attestation standards differ from generally accepted auditing standards 6 List and explain the important features of quality control standards for an accounting ... practice standards are issued by the AICPA Auditing Standards Board (in the form of Statements on Auditing Standards) and the Public Company Accounting Oversight Board (in the form of Auditing Standards)

Ngày tải lên: 20/01/2018, 10:54

... health and safety, food and drug administration, environmental protection, and equal employment opportunity) 3.2 AICPA auditing standards require that: a audit team members have an understanding and ... rights and obligations, valuation and allocation, accuracy, classification, and understandability) about amounts and disclosures in the financial statements Trang 83.19 Four “cycles” and accounts ... Valuation and allocation, Rights and obligations, and Presentation and disclosure When applied to source documents, it might work for the completeness assertion ExistenceOccurrenceValuation and allocationRights

Ngày tải lên: 20/01/2018, 10:55

... establish an understanding between client and public accounting firm of the terms of the engagement and the nature of the work  Helps avoid quarrels and misunderstandings between client and auditor ... reporting and the materiality of the items included therein 4 The nature and condition of the client’s records and internal controls 5 The needs for supervision and review of work performed by assistants ... 17 Audit documentation of preliminary adjusting and reclassifying entries 18 Memoranda of review notes and unfinished procedures (all cleared by the end of the fieldwork.) 4.24 The most important

Ngày tải lên: 20/01/2018, 10:55

... information and communication channels and content (including the accounting system and its reports), designing and implementing control procedures, and monitoring, supervising, and maintaining ... wage rates, and deductions is provided by personnel Authorization of hours worked (executed by employees) is provided by production Based on these authorizations, accounting calculates and records ... and responsibility • Presence of an internal audit function • Human resource policies and practices 5.11 The purpose of risk assessment is to identify and control for those factors, events, and

Ngày tải lên: 20/01/2018, 10:55

... activities and accounting in a revenue and collection cycle is: 1 Receiving and processing customer orders Entering data in an order system and obtaining a credit check 2 Delivering goods and services ... successMake rewards positive and generous Make rewards punitive, stingy and politicalGive constructive positive and negative feedback Give feedback that is always critical and negativeCreate a cooperative ... father was wealthy, and I need to be wealthy too  My friends admire cars, and I need to have an expensive one Ideological motivations  The company sells tobacco and alcohol, and doesn’t deserve

Ngày tải lên: 20/01/2018, 10:55

... activities and accounting in a revenue and collection cycle is:1 Receiving and processing customer orders Entering data in an order system and obtaining a credit check 2 Delivering goods and services ... 57, 58, 60, 61, 67, 68, 69, 70 5 Describe some common errors and frauds in the revenue and collection cycle, and design some audit and investigation procedures for detecting them 23, 24, 25 26, ... supporting documentation of shipment is in order, and care should be taken to record sales and receivables as of the date goods and services were shipped, and cash receipts on the date the payments

Ngày tải lên: 20/01/2018, 10:55

... can be found in accounts payable and cash disbursements 7 Describe some common errors and frauds in the acquisition and expenditure cycle, and design some audit and investigation procedures for ... by missing overstated assets and understated liabilities Therefore, they need to audit for the existence of assets and the completeness of liabilities 8.12 Typically, when auditing prepaids and ... by being both technically competent and objective Once satisfied as to these points, the auditors should discuss the nature and scope of the internal audit program with the internal auditor and

Ngày tải lên: 20/01/2018, 10:55

... materials and labor in a production process 3 Identify and describe considerations involved in the observation of physical inventory and tests of inventory pricing and 4 Describe some common errors and ... recorded and none omitted (completeness)(3) Independent check on materials and labor used Recorded labor and material transactions are valid (occurrence)(4) Issue forms secure and used by authorized ... description, and quantity Trang 5• The last receiving reports and shipping documents used, and the number of the next unused item • The condition of the inventory • Any inventory on hand that is

Ngày tải lên: 20/01/2018, 10:55

... shareholders’ equity, and statement of cash flows) and the related footnote disclosures b This statement means that the auditors complied with the general standards and standards of field work, ... auditors: 1 are trained and proficient 2 are independent 3 exercise due professional care 4 plan and supervise the work 5 obtain an understanding of the entity and its environment 6 gather ... report and that Thomas’s report thereon will be relied upon (and, where applicable, referred to) by Michaels  Thomas has knowledge of the relevant financial reporting requirements for statements and

Ngày tải lên: 20/01/2018, 10:55

... sheet accounts and transaction cycles, the auditor (1) uses analytical procedures to examine the revenue and expense accounts and (2) scans revenue and expense accounts for large and unusual entries ... audit committee communications 11.2 Revenue and Expense Sales revenue and sales Dividend and interest Gain or loss on asset disposals Property, plant and equipmentReceivables Investments ProductionFinance/Investment ... and activities that fall within each time period are: 1 Between the beginning of the year and end of year: Interim tests of controls and substantive procedures 2 Between the end of the year and

Ngày tải lên: 20/01/2018, 10:55

... Members in government and industry cannot subordinate their judgment to superiors and produce misleading financial statements Members in government and industry must be candid and not omit information ... objectivity and integrity, and 2 Impress Marvin Harper (and the board of directors) that they must be able and willing to accept primary responsibility for the financial statements as their own,and 3 ... ReviewCheckpoints Exercise, Problems, and Simulations 1 Understand general ethics and a series of steps for 2 Reason through an ethical decision problem using the imperative, utilitarian and generalization principles

Ngày tải lên: 20/01/2018, 10:55

... rules and policies about accounting and disclosures required or encouraged by the SEC Trang 4Staff Accounting Bulletins contain unofficial but important interpretations of Regulation S-X and Regulation ... Securities and Exchange Act 2 Increasing both the monetary fines and imprisonment penalties for violations of the Securities and Exchange Act 3 Increasing the imprisonment penalties for mail fraud and ... monetary fines and imprisonment penalties for the alteration and destruction of documents 5 Increasing the period over which records must be retained by accounting firms C.24 Joint and several liability

Ngày tải lên: 20/01/2018, 10:55

... unrestricted random selection, a series of random numbers is identified and the random numbers are matched to numbered items in the corresponding population When using systematic random selection, a random ... provided by systematic random selection and other selection methods c Correct Because systematic random selection bypasses items between selection, a limitation may occur if the population is not randomly ... selection is characterized by the auditor selecting sample items in a nonsystematic fashion c Incorrect Systematic random selection uses a random starting point and then bypasses a fixed number

Ngày tải lên: 20/01/2018, 10:55

... random numbers between 1 and 9,000 and select the associated check For systematic random selection, you would choose a random starting point, calculate the sampling interval, and proceed through the ... sample items and a listing of items selected and examined by the auditor  Results of the tests of controls performed on each item selected  Information regarding the number of deviations and the ... when using unrestricted random selection, identifying random numbers between 0001 and 5,000 would provide you with the item selected If you are concerned about discarding random numbers 5,001 through

Ngày tải lên: 20/01/2018, 10:55

... programs, selection of prepackaged software and programs, and testing of programs • Testing and validating new programs and developing proper implementation and “back out” plans prior to placing the ... data and transactions • Periodically reviewing entity policies and procedures for acquiring and developing software or programs for continued appropriateness and modifying thesepolicies and procedures, ... description of each) are: 1 Plan and Organize: Summarizes how information and technology can be used within an entity to best achieve its goals and objectives 2 Acquire and Implement: Focuses on identifying

Ngày tải lên: 20/01/2018, 10:55

... protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, ... terminals, assume Si diode “off” and Ge diode “on” Trang 21 For v i  1.4 V Si diode is “on” and vo = 0.7 V For v i < 1.4 V Si diode is open and level of v o is determined by voltage divider rule: ... 07458 Many of the designations by manufacturers and seller to distinguish their products are claimed as trademarks Where those designations appear in this book, and the publisher was aware of

Ngày tải lên: 21/11/2019, 17:12

... in industry and as a food and Benzaldehyde in the synthesis of dyes and pharmaceuticals and as a flavoring agent 389 Butanone as an industrial solvent and in dry-erase Cyclohexene and synthetic ... 4-Methylpentan-2-one and mining silver and gold 749 1-Phenylpropan-2-one and the manufacture of amphetamine and methamphetamine 750 Heptanal as a flavoring agent and in cosmetics 752 Benzophenone and plastic ... Saturation and Unsaturation in Fats and Oils 199 Chapter Summary and Key Terms 201 Chirality, enantiomers, and diastereomers 208 5.1 Defining Configurational Isomers, Enantiomers, and Diastereomers

Ngày tải lên: 12/04/2021, 14:02

... Cd and Se, find the weight fractions of Cd and Se in the compound and grams of Cd and Se needed to make 100 grams of CdSe d A Se-Te-P glass alloy has the composition 77 wt.% Se, 20 wt.% Te and ... the access and download so that only your students can download the solutions, no one else Word format may be available from the author Please check the above website Report errors and corrections ... engineering and instantaneous strains due to a temperature change are the same Historically, mechanical and civil engineers measured extension by monitoring the change in length, ΔL; and the instantaneous

Ngày tải lên: 21/08/2020, 09:48