Auditing Documentation: Purpose, Characteristics, and Types

Definition of Working Papers

Working papers are records prepared by the auditor. They document the work performed, the information collected, and the methods, procedures, and tests conducted, along with the conclusions reached. They serve as supporting documentation for each and every action taken by the auditor.

Objectives of Working Papers

The basic objectives are:

  • Collecting evidence from the implementation of the work and the means by which the auditor has formed an opinion.
  • To be useful in carrying
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Digital Signal Processing: Complex Numbers, Transforms, and Filters

Complex Numbers

Given


Polar Form

Systems

Sampler

Time

equals

taking samples every T seconds.

Frequency

equals

extensively

and frequency

Decimator

Time

This eliminates one of every M samples.

Frequency

The amplitude scale

and the frequency is multiplied (expanded) by M. The stage is divided by M.

The sampling frequency should be:

Insertaceros

Time

Insert L-1 zeros between samples

Frequency

Divide (compresses) the frequency by a factor L and the amplitude is unchanged. The stage is multiplied by L.

Retardation

Time

Delays

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Probability Distributions and Sampling Methods

Probability Density Function

A function used to compute probabilities for a continuous random variable. The area under the graph of a probability density function over an interval represents probability.

Uniform Probability Distribution

A continuous probability distribution for which the probability that the random variable will assume a value in any interval is the same for each interval of equal length.

Normal Probability Distribution

A continuous probability distribution. Its probability density function

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Understanding Numbers, Data, and Visualizations

Writing About Numbers

1. Use Miller’s ‘W’s’ to give context

  • ‘The Ws’: what, when, where, who.
  • ‘Relevance, simplicity, plausibility’
  • Take care with jargon or technical language
  • Interpret and/or provide analogies to explain numbers

2. Use the GEE method to write about patterns

  • Generalise, Example, Exception

3. Prose, table or chart? Consider

  • Extent and complexity of the information
  • Audience
  • Story: is the overall pattern or particular values?
  • Attention: what is most important?

Describing Data

li>  <li>Turning life processes into

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Understanding Mathematical Functions: Key Concepts and Definitions

RELATIONSHIP: A relationship exists between two sets if there is a link between them. These sets may be different or may occur within the same set.

ROLE: This is a relationship with two key features:

  • Existence: For each element of the set of departure, there is another element in the set of arrival to which it is linked.
  • Uniqueness: Each element of the set of departure is bound to a single element in the set of arrival.

SET OF DEPARTURE: The first set involved in the relationship.

SET OF ARRIVAL: The

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Key Math Concepts: Definitions and Theorems

A magnitude is anything that can be measured or counted.

Direct and Inverse Proportionality

Magnitudes directly proportional: If one magnitude is multiplied by a number, the other is divided by the same number automatically. For example, speed and time are inversely proportional; their product is constant.

Magnitudes inversely proportional: If one magnitude is multiplied or divided by a number, the other is divided or multiplied by that number, respectively.

Sequences

A sequence is an infinite set of

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