Peters and Associates Memorandum Date: June 28‚ 2014 To: Peters and Associates Accounting Department Cc:Bobby Peters‚ Auditor Joanne Hubbard‚ Senior Deputy Auditor From:Kiona Peters‚ Junior Accountant Subject: SAS 112 and 115 Regulation Rule Changes Purpose Of the many recent auditing standards issued by the AICPA‚ SAS No. 112 seems to be generating many questions. Therefore‚ the GAQC sponsored a member-only conference call titled‚ The Impact of SAS No. 112 on Governmental Financial Statement
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May 3‚ 2010 Tax File Memorandum Subject Peaceful Pastures Funeral Home Incorporated prepaid income treatment. Facts Peaceful Pastures Funeral Home Inc. is an accrual basis taxpayer who sells prepaid goods and services to clients that will be provided for them at the time of their death. Goods and services are refundable upon the purchasers request at any time until the contracts are fulfilled. Peaceful Pastures Funeral Home Incorporated is in need of determining the period of recognition
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The abilities an individual possesses are an accumulation of their previous life experiences and the various competences which have been practiced for many years. Often times‚ these skills are overlooked and taken for granted as we never actually think about them in terms of their effect on our potential career choices. After thinking about my personal skills‚ I compiled a list which included; communication‚ cooperation‚ patience‚ listening‚ helping others and perseverance; all skills which I have
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AUDIT PLANNING AND CONTROL 1.0 LEARNING OBJECTIVES After studying this chapter‚ readers should be able to understand: ! The general concept of audit strategy. ! The Importance of audit strategy as an effective plan for an audit. ! Internal control systems‚ evaluation and assessment. ! Audit documentation. ! Relationship with experts. ! Audit risks and its relative importance to audit. ! Components of audit risks. ! How to assess audit risks. 1.1 INTRODUCTION Auditing has developed over many years
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Personal Writing: The College Experience The biggest adaptation I have had to make in my life was moving to college. Not only was it totally different from high school in relation to the content of classes and homework‚ but it was also completely different from my home life. I was living on my own‚ with new surroundings and new people. Needless to say‚ this was something like I had never experienced before. Generally‚ college classes aren’t that much more difficult than high school courses. The
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Personal experiences With Irony Life is full of irony. Everywhere you look there are situations that contrast what is expected. Evidently‚ many of my interests turned out to be ironic twists. I love concerts‚ experiencing live music with friends is one of the best things in life. Seeing my favorite band play right before my eyes is a site like no other‚ well if I could see it. Concerts are great –for tall people. But for the “vertically challenged” it gets a little difficult. I either see heads before
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Running Head: NURTURE: INFLUENCE OF PERSONAL EXPERIENCES Nurture: Influence of Person Experiences Paul Brar HSP 3M One might assume that it is normal for a person to show their true personality‚ or emotions. However‚ as one does this‚ do people realize why one would act a certain way? Since the beginning of time‚ psychologists have been trying to discover whether our environment or genetics determine who we are. Scientists realized that it is mainly the way a person is raised‚ as
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During my time as a Boy Scout‚ I have obtained many awards for my excellence‚ some acknowledged by others‚ and others merely personal. When I first joined‚ a grade schooler among high schoolers‚ I had not made much of myself in scouts or in school. However‚ through academic competition at school‚ I started to challenge myself. In grade six‚ I received Honor Roll. Moving on to Junior High‚ I received the Scholars Award and participated in Honor Society. Additionally‚ I played guitar in the music program
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Those were some of the questions I had to answer as I was filling out my paperwork. But as I got to the question asking if I had diabetes‚ I got more nervous than ever. I immediately pictured myself passing out on the floor and being rushed to the hospital in mid-tattoo. So considering I thought I was going to pass out‚ I ate so many caramels before I sat down thinking it would be a good sugar rush‚ but surprisingly‚ the second the needle touched my skin‚ I was absolutely fine. I think when Melinda
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situation to light by writing a memorandum to his supervisor‚ Sergeant O’Malley. The memorandum documented Officer Flores’s recent contact with Martha Vazquez during a call for service on 3-29-16. Corporal Aguiar was concerned with the behavior that Flores had displayed while handling the call for service. INVESTIGATION: I was contacted by Deputy Chief Mike Olivieri on April 19th and called to a meeting in regards to a memorandum written by Corporal Aguiar. The memorandum was in regard to the behavior
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