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
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
Read MoreProbability 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
Read MoreUnderstanding 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
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
Read MoreKey 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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