How do you cite your own work in APA?

How do you cite your own work in APA?

Student’s own work

1. Student name.
2. Year of essay/assignment.
3. Title of essay/assignment (in italics).
4. Module code/title (if relevant).
5. Institution.
6. Unpublished essay/assignment.

How do you cite a working paper in APA 7th edition?

Author, initials. (year). Title of the working paper (Series Title and number – if there is one). Place of publication: Publisher.

How do you cite a PDF in APA 7th edition?

In an APA citation, cite a PDF the same way you would cite a webpage, and include the PDF link as the URL. In Chicago style, after the title, you can add the same description without brackets (separated by a period).

Can I cite a working paper?

Working Papers may be cited without seeking prior permission from the author. Posting a paper on this site does not preclude simultaneous or subsequent publication elsewhere, including other Working Papers series. The copyright of a Working Paper is held by the author or by his or her assignee: see Copyright Statement.

What is Working Paper in accounting?

In other words, working papers are reports prepared by accountants that summarize evidence found in client documents and are used by accountants to prepare financial statements. …

How do you cite an unpublished paper?

You will cite unpublished work the same as you would published work, with the author’s last name and the year the work is in progress or was completed. Keep in mind that authors are protected by copyright law against unauthorized use of their unpublished research.

What are some common types of working papers?

While there are many different types of working papers, three of the most common are interview summaries, worksheets, and reperformance documents. Each of these working papers document a different type of audit evidence and test, but all should include some basic information.

What does an audit working paper generally include?

Audit working papers refer to the documents that prepare by or use by auditors as part of their works. Those documents include the summary of the client’s nature of the business, business process flow, audit program, documents or information obtained from the client as well as audit testing documents.

What matters affect the form and content of working papers?

Factors affecting the auditor’s judgment about the quantity, type, and content of the working papers for a particular engagement include (a) the nature of the engagement, (b) the nature of the auditor’s report, (c) the nature of the financial statements, schedules, or other information on which the auditor is reporting …

Who is the owner of audit working papers?

Ownership of Audit working papers “The working paper belongs to the auditor not to the client, as the auditor is an independent contractor and not the agent of the client”. “The working papers prepared by the auditor are the property of the auditor”.

How will you verify goodwill?

To verify the value of goodwill auditor has to examine the purchase agreement. Auditor should find out from the purchase agreement that the amount of this asst is correct. Good will usually appear in the balance sheet at cost. There is no legal compulsion to write it.

Who can audit a foreign branches of a company?

(1) Where a company has a branch office, the accounts of that office shall be audited by the company’s auditor appointed under section 224 or by a person qualified for appointment as auditor of the company under section 226, or where the branch office is situate in a country outside India, either by the company’s …

Why are audit working papers reviewed?

Working papers are important because they: are necessary for audit quality control purposes. provide evidence that an effective audit has been carried out. increase the economy, efficiency, and effectiveness of the audit.

Which of the following is disadvantage of continuous audit?

1. Alteration of Figures. In case of continuous audit, the auditor checks the books of accounts in several visits. There is a possibility that the figures maybe altered and client’s staff may tamper books of accounts after the auditor has checked them on previous days.

Which audit evidence is more reliable?

Audit evidence is more reliable when it exists in documentary form, whether paper, electronic, or other medium (for example, a contempo- raneously written record of a meeting is more reliable than a subse- quent oral representation of the matters discussed). audit evidence provided by photocopies or facsimiles.

What is sufficient audit evidence?

Sufficiency is the measure of quantity of audit evidence i.e. the amount of evidence obtained must be enough that it can be used and considered by the auditor. Sufficient appropriate audit evidence is obtained by applying appropriate audit procedures keeping the risk assessment in consideration.

Why the auditor needs evidence?

Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers. Auditors need audit evidence to see if a company has the correct information considering their financial transactions so a C.P.A. (Certified Public Accountant) can confirm their financial statements.

What is reliable audit evidence?

Reliability. The reliability of evidence depends on the nature and source of the evidence and the circumstances under which it is obtained. Evidence obtained directly by the auditor is more reliable than evidence obtained indirectly.

What are examples of audit evidence?

Examples of auditing evidence include bank accounts, management accounts, payrolls, bank statements, invoices, and receipts. Good auditing evidence should be sufficient, reliable, provided from an appropriate source, and relevant to the audit at hand..

What are the eight types of audit evidence?

Terms in this set (8)

• physical examination. inspection or count or tangible assets.
• confirmation. receipt of written or oral repsonse from independent 3rd party, verifying accuracy of info requested by auditor.
• inspection (documentation)
• recalculation.
• client inquiries.
• re-performance.
• analytical procedures.
• observation.

What is the most persuasive evidence in auditing cash?

Although the bank statements are in the possession of the client, they originated outside of the client and, relative to the other responses, they are the most persuasive.

What is the primary purpose of audit documentation?

The objective of audit documentation: Before the auditor could make a conclusion on financial statements whether those financial statements are free from material misstatement or they contain the misstatement, the auditor needs to make sure that they have enough evidence to support their conclusion.

Which of the following is the best example of a corroborating evidence?

The best example of the corroborating evidence is Purchase Orders, which are helpful in obtaining the information. c . The sales invoice can be used as a supporting document from which relationship between accounts receivable and credit sales are established which in turn throws highest level of evidence. b .

Which of the following is the most objective type of evidence?

Which of the following is the most objective type of evidence? the physical count of securities and cash. Evidence is generally considered appropriate when: it has the qualities of being relevant, objective, and free from known bias.

Which of the following is an example of objective evidence?

The term includes any statement of fact that somebody documented and based on verifiable tests, observations, or measurements. Evidence that is objective may, for example, be a test log, test report, review report, or non-conformance report.

When the auditor becomes aware of or suspects noncompliance with laws and regulations?

Answer: When an auditor discovers or suspects noncompliance with a law or regulation (illegal act), unless the matters involved are inconsequential, the auditor should: 1. Obtain an understanding of the nature and circumstances of the act.

Why does the auditor divide the financial statements into smaller segments?

Using the cycle approach makes the audit more manageable. Why does the auditor divide the financial statements into segments around the financial statement cycles? The approach aids in the assignment of tasks to different members of the audit team.