Aspects of Documentary Evidence
A record must be kept of when a document is received and what has happened to it since its receipt
What is a chain of custody?
What are the seven types of tests that auditors perform?
Federal Bureau of Investigation
What is the FBI?
Assets = Liabilities + Equity
What is the accounting equation?
The year Minecraft was first made public, not fully released
What is 2009?
Original was lost or destroyed without intent/fault of party wanting to use the evidence
The adverse party possesses the original and fails to produce it after written notice OR the party is not in jurisdiction to get it
Original is a public record
Original is too beefy and a summary can be used
What are the reasons a photocopy of an original document can be used?
the possibility that the sample will not be representative of the population
What is sampling risk?
Tampering with, altering, or otherwise changing a documentary piece of evidence
What is concealment of fraud?
The natural balance of an asset account
What is a debit balance?
Eat More Chikin
What is Chick-Fil-A's slogan?
A transparent envelope should be used to store it, with the date received and the examiner’s initials written on the outside.
What are processes relating to the marking of evidence?
a form of statistical sampling that allows an auditor to generalize and make inferences from the sample to the population
What is discovery sampling?
a person who can determine whether a document was written by the person whose signature it bears, has been forged, or has been altered by additions, deletions, obliterations, erasures, or photocopying
What are document experts?
The natural balance of liability & equity accounts
The name of Captain Jack Sparrow's ship.
What is the Black Pearl?
using software to find links between people, places, and events
Link Analysis
to examine a fraudulent check and not recognize it as such
What is nonsampling?
a specialized form of investigation that applies forensic chemistry, microscopy, light, and photography in making determinations about documents
What is document examination?
The ratio used to evaluate a firm's ability to pay its current liabilities
What is the current ratio?
The highest grossing movie of all time.
What is Avatar?
A nine-digit number on a check which identifies the financial institution that backs the check.
What is a routing number?
A written order in the name of the court, requiring a witness to submit to a deposition, give testimony at trial, or report to an administrative body
What is a subpoena?
Abrasions or chemical pen or pencil erasures
Alterations or substitutions
Disguised or unnatural writings
Use of two or more different colors of ink
Charred, mutilated, or torn pages
What are warning signs that documents should be examined by an expert?
All business costs other than the cost of goods sold
What are operating expenses?
The name of the Beatles' first album.
What is Please Please Me?