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CHHP - 2015 Day 3 (AO#2 - AA - Internal Controls (Physical Security,…
CHHP - 2015 Day 3
AO#2 - AA - Internal Controls
Physical Security
Organization/Process
Authoring Issue
Vetting of Marker Applications
Conflict of Interest/Marker Bias
AO#1 - MA - Price to Charge
Fixed Costs
Variable Costs
Exam Price at Multiples
Additional Insights
AO#3 - Taxation - Employees vs. Self-Employed
Economic Reality/Entrepreneur Test Factors
Control
Ownership of Tools
Risk of Loss/Chance of profit
Ability to Subcontract
Written Contracts
Other Valid
Integration/Organization Test Factors
Economic Dependence
Specific Results Test Factors
Cessation of Relatinoship
AO#4 - FR
Revenue Recognition
Banked Questions (Asset vs. expense)
Bank Questions (Prepaid vs. Intangible)
AO#5 - Lease vs. Buy
Calculation Component (Buy)
Calculation Component (Lease)