CGAP Certified Government Auditing Professional ® ® CCsA Certification in Control Self-Assessment CfsA ® Certified Financial Services Auditor CERTIFICATION CANDIDATE HANDBOOK www.theiia.org/Certification www.theiia.org/Certification i IMPORTANT NOTE: The information in this handbook describes the application‚ registration‚ and certification processes for those IIA certification candidates who register through IIA Global Headquarters. It is not applicable to candidates
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Factors Influencing Auditor Switch: Evidence from A Shares Companies Listed in Shanghai and Shenzhen Stock Exchange in China BY Deng Zhirui 0930600019 BBA-Accounting Li Lujun 0930600064 BBA-Accounting A Business Project Submitted to the Division of Business and Management in Partial Fulfillment of the Graduation Requirement for the Degree of Bachelor of Business Administration (Honours) Beijing Normal University – Hong Kong Baptist University United International
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Case One a. During the standard-setting process‚ the AICPA developed the first auditing standards and principles to both the public accounting community and non-public entities. The auditing standard was called the Committee on Auditing Procedure and was consigned to evaluate‚ discuss‚ and issue guidance on auditing-related matters. From 1939 to 2002‚ the AICPA’s Auditing Standards Board issued another two set of standards‚ which were Statement on Auditing Procedures and Statements
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True friends always come to you when their help is in need. They try their best to help you without thinking what they can get from it. This invariably wins them love and respect from others‚ for they devote themselves to the happiness of others. Up to the time of my writing this article‚ Aero has been helping me with my selecting the courses with great effort. He is a friendly and zealous guy. I think he has been liked by others since long ago because of his characteristics. He is always brisk
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Yongho Cho 8/26/2012 Weekly Memo #1: Should external/internal auditors be responsible for detecting client fraud? In 2001 Enron‚ the seventh largest energy company in 2001‚ filed for bankruptcy. The event named “Enron Scandal” is considered to be the most shocking incident in American economic history. Bring the country to the edge of disaster‚ the scandal was basically caused by securities fraud which Enron was charge with. The irrationality of accounting and auditing system encouraged U
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I knew none. She quickly said hello to me and then returned to her other friends‚ who she didn’t bother to introduce me to. Needless to say I was ignored all day. I was incredibly sad and homesick. This is why it is important to not misunderstand what I am attempting to claim. I am not trying to say that if your best friend
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responsibilities of internal auditor and external auditor in relation to: I. The design and operations of systems and controls Internal auditor | External auditor | Internal auditing activity is primarily directed at improving internal control. Internal auditors perform audits to evaluate whether the systems and processes are designed and operated effectively as well as providing recommendations for improvement. | External auditors may be called upon to determine if an organization ’s internal controls
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[pic][pic][pic][pic][pic] JOURNAL OF RESEARCH IN NATIONAL DEVELOPMENT VOLUME 8 NO 1‚ JUNE‚ 2010 THE ROLE OF AUDITORS IN FRAUD DETECTION‚ PREVENTION AND REPORTING IN NIGERIA Akinyomi Oladele John Department of Financial Studies‚ Redeemer’s University‚ Mowe E-mail: delejohn21@yahoo.com Abstract This study investigates the role of auditors in the detection‚ prevention and reporting of fraud. Data were obtained from 184 respondents in Nigeria. The findings revealed that the respondents are very concerned about
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definition of friendship is a state of being friends; friendly relation‚ or attachment‚ to a person‚ or between persons; affection arising from mutual esteem and good will; friendliness; amity; good will. That all sounds nice‚ but it doesn’t cover the fact that a true friendship is a relationship that can survive the test of time and remain unconditional. Friendship for most people is a combination of affection‚ loyalty‚ love‚ respect‚ and trust. The general traits of a friendship include similar
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tell you how they feel towards you regardless of how you’d feel while some think of what to say just not to hurt you. These people around us who are not akin to us may be our friends and some may be our enemies. But do we really have levels of friendship? If so‚ then we also have levels for our enemies‚ right? I am pretty sure that in the middle of both kinds of relationship comes Nothingness. Friendship‚ I can say‚ is not just a matter of label nor of status. People who have been friends a
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