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Holding and Movements Alcohol Strategy - Credibility
Publisher:
Copyright:
2018 Crown
Holding and Movements Alcohol Strategy - Credibility
Holding and Movements Alcohol Strategy Credibility
GO
Contents
Contents
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Open Section
HMASCR1000: Introduction
HMASCR1050: Scope of this guidance
HMASCR1100: Operational problems not covered by this guidance
Open Section
HMASCR2000: Substantive Credibility Tests
HMASCR2050: What are credibility tests?
HMASCR2100: Should I consider the wider trading activities of the trader?
HMASCR2150: When should credibility checks be carried out, and what am I testing for?
HMASCR2200: What information should I consider testing?
HMASCR2250: What types of credibility tests are there?
HMASCR2300: How do I decide which credibility checks to carry out?
HMASCR2350: What expert resources are available to assist me in credibility testing?
HMASCR2400: When should I approach the operational accountants?
HMASCR2450: When should I recommend computer audit officer involvement?
HMASCR2500: What action should I take where a trader fails certain credibility tests?
Open Section
HMASCR3000: Predictive Analysis
HMASCR3050: What is predictive analysis?
HMASCR3100: How do I decide if a product's price is indicative of duty payment?
HMASCR3150: Could there be a genuine reason for the low price?
HMASCR3200: Why do we need to test the overall credibility of the business?
HMASCR3250: What checks can be used to test the overall credibility of the business?
HMASCR3300: What about the apparent lifestyle of key personnel in the business?
HMASCR3350: What credibility tests should be performed on the goods?
HMASCR3400: Why do we need to consider credibility tests on transporters?
HMASCR3450: Are there any credibility type checks specifically aimed at transporters?
HMASCR3500: What is the principle behind cash reconciliation?
HMASCR3550: What is the practical excise application of cash reconciliation?
HMASCR3600: What if the trader does not handle cash?
Open Section
HMASCR4000: Trend Analysis
HMASCR4050: What is trend analysis?
HMASCR4100: When is trend analysis used?
HMASCR4150: What types of trend analysis checks are there?
Open Section
HMASCR5000: Ratio Analysis
HMASCR5050: What is ratio analysis and what types of test are there?
HMASCR5100: What do we mean by Working Capital and liquidity?
HMASCR5150: What is the Current Ratio and how is it applied?
HMASCR5200: What is the Quick Ratio or Acid Test?
HMASCR5250: What are Efficiency Ratios?
HMASCR5300: What is the Debtors Days test?
HMASCR5350: What is the Creditors Days test?
HMASCR5400: What is the Stock Days test?
HMASCR5450: What is the Working Capital Cycle test?
HMASCR5500: What is the significance of variations in efficiency ratios?
HMASCR5550: What is the Gross Profit Margin test?
HMASCR5600: What is the Mark-up Ratio test?
HMASCR5650: How can Mark-ups be used as an assessment tool?
Open Section
HMASCR6000: Software Credibility
HMASCR6050: Why do we need to consider the credibility of software?
HMASCR6100: What other risks do I need to consider when looking at the credibility of software systems?
HMASCR6150: What is the most common computer audit credibility test?
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