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The purchase of term life insurance can be easy FREE ACCA BOOKS KAPLAN F8 EXAM KIT 2021-2022- FREE ACCOUNTING B00KS and painless. The online shopper can search the web for term life insurance rates and find enough information to make a decision very quickly. The key to shopping for life insurance is pre-determining the amount that you need and the type of term policy to cover that need. Once you resolve these two issues then you are able to go online knowing exactly what you are looking for and that is a major time saver.

Single Needs Purchases

1.Final Expense Fund – Final Expense insurance is a basic FREE ACCA BOOKS KAPLAN F8 EXAM KIT 2021-2022- FREE ACCOUNTING B00KS single need purchase. Shopping for final expense is the simplest single need life insurance purchase that you will ever make. Determine the amount that you want for burial expense and go shopping for it online.

2.Mortgage Life Insurance – Mortgage life insurance is another basic single need that you can shop for online. This is a decreasing term policy that is issued to cover the mortgage balance on your home.

3.Readjustment Period – This is another single needs purchase. This policy is purchased to provide an income for the beneficiary for a pre-determined length of time.

The combination of all of these needs can be purchased in one or two policies as well. You will shop with greater confidence and purpose if you can pre-determine the amount that you need. The type FREE ACCA BOOKS KAPLAN F8 EXAM KIT 2021-2022- FREE ACCOUNTING B00KS of policy is your next decision. Do you need a Mortgage policy for 10, 15, 20, or 30 years? Level Term insurance is usually purchased for income replacement. How many years do you need your income replaced? When you answer these questions then you are off and running. There may be a waiver of premium rider available with your term policy. This rider will pay your policy premium should you become disabled. Make sure that you are comparing your term policy with and without this rider.

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FREE ACCA BOOKS KAPLAN F8 EXAM KIT 2021-2022- FREE ACCOUNTING B00KS

108 PAPER   F8  : AUDIT    AND   ASSURANCE

The intended   user of  an audit  report free ACCA BOOKS books pdf  for  a company   is usually  the  shareholders.   A not-for- profit   organisation    does not  have shareholders.   The  responsible   party  for  both  a company and  a NFP will   be  the  directors.   Auditors   will   be  the  practitioner     and  all  audits   require sufficient   appropriate    evidence  on which  to  base the  audit  opinion.

109 B

The financial  statements   may still  be manipulated   to  show  a break  even position   or to  meet a  specific   target   or  objective    imposed   on  the   organisation.    Audit   reports   are  publicly available   as taxpayers free ACCA BOOKS books download pdf  have  a right  to  see the  financial   statements    and  associated   audit report.  The time  required   for  the  audit  will  depend  on  many  factors  such as complexity   of the  organisation    and  its transactions,    the  volume   of  transactions,    etc,  as is the  case with company  audits.

110 C

A local government    department  free ACCA BOOKS study materails  needs to  ensure  it has enough  income  to  pay its expenses. A cut  in funding   from  central  government    means the  organisation   must  either  find  income from   other   sources  or  must  cut  its  costs,  or  a combination    of  both.  An  audit  report   for  a government    department    may need to  refer  to  going  concern  uncertainties    in the  same way as for  a company.

REVIEW  AND  REPORTING

111 B

The Chairman's  statement   forms  part  of the  other  information    published  with  the  financial statements.   Other  information    may be financial   or non-financial.    The auditor   must  read this information free accounting books to  ensure  it is consistent   with  the  financial   statements   and their   knowledge   of the  entity  obtained   during  the  audit.  There  is no requirement    to  provide  an opinion   on the Chairman's  statement.

112 0

The audit  report   should  include  a section  headed  'Other  ACCA BOOKS study materails Information'    which  describes  the auditor's    responsibilities     in   respect   of  the   other   information,     such  as  the   Chairman's statement.     The   inconsistency     between    the   Chairman's    statement     and   the   financial statements   should  be described  in this section.

113 C

Inconsistencies     between     the    other    information   free download for pdf   and   the    financial    statements     may undermine   the  credibility   of the  audit  report  as it may be perceived  that  the  auditor   has not identified   the  inconsistencies    and therefore    the  audit  was  not  performed    properly.   If the inconsistencies    are  not  brought   to  the  attention exam preparation & tutoring   of  the  user  they   may  be  misled  by  the incorrect   or inconsistent   information.

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