average d. median average 3. easy d Auditors are responsible for determining whether financial statements are materially misstated‚ so upon discovering a material misstatement they must bring it to the attention of: a. regulators. b. the audit firm’s managing partner. c. no one in particular. d. the client’s management. 4. easy c The FASB definition of materiality emphasizes what class of financial statement users? a. Regulators. b. Informed investors. c. Reasonable persons
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The Gender Achievement Gap Rena Godfrey Capella University ED5540 Strategies for Eliminating the Achievement Gap Quarter & Year: Fall 2013 Email: godfreyrena@gmail.com Instructor: Marge Zuba‚ Ed.D. Gender Achievement Gap One of the most interesting and actively debated areas in educational research concerns the gender-based achievement gaps in math and science. Despite research efforts and statistical data backing up the notion that girls are falling
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execution of the strategy at various stages First you have to decide how you are going to tackle the audit. That’s the big picture. It could be that you decide there are no good internal controls. Your strategy would then be to not do any TOCs and concentrate on substantive procedures. Having decided that then you have to plan how you will use substantive procedures to get sufficient appropriate audit evidence. If your strategy is not to do any tests of control‚ then the detailed plan will take that
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It’s important to clarify that the term “achievement gap” stems from the deficit ideology itself. As Gloria Ladson-Billings has incessantly urged‚ the term “education debt” is much more fitting. This term allows us to conjure long term solutions for inequities that have historically accumulated. However‚ as mentioned before‚ the literature on the disparity of academic performance‚ is still debated between the two main groups of the deficit ideology and the education debt. We will take a closer into
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1001EHR Employment Relations Assessment Item 2: ESSAY Several explanations have been put forward to explain why the gender-wage gap persists in Australia. Pick two and critically evaluate each. Within Australia’s workforce history‚ there has been a strong presence of the gender wage gap between men and women. The differences in wages between men and women still seem to persist in today’s society (Sap 1993). A study by van Wanrooy (2009) suggests that even though there is an increase of women
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Beginning the Audit Report Kimberly Cummings ACC/546 January 19‚ 2015 Jacob Mathews Beginning the Audit Report MEMORANDUM January 19‚ 2015 To: Senior Partner From: Kim Cummings Re: Apollo Shoes Audit Dear Senior Partner: As you know‚ our firm has been selected to perform the Apollo Shoes audit. The planning process has been the most delicate stage as we want to ensure we have a solid audit approach. The team I select will be dedicated in meeting the objectives and strategies for completing the
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Minorities Fall Victim to Achievement Gap The achievement gap continues to be up for major discussion in America’s schools. Researchers‚ reformers‚ and educators alike are baffled by the achievement gap‚ for they have no concrete idea why it occurs or any stable solution to solve this growing problem. The achievement gap can be seen through-out grades‚ test scores‚ drop-out rates‚ and graduation rates. To show the extend of the achievement gap‚ Harold Berlak‚ a Senior Research Fellow at the Applied
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questionnaire. Descriptive statistical analysis‚ exploratory factor analysis and reliability analysis were conducted. The study results indicate the rather high expectations of hotel guests regarding service quality. ‘Reliability‚’ ‘empathy and competence of staff‚’ ‘accessibility’ and ‘tangibles’ are the key factors that best explained customers’ expectations of hotel service quality. The results of the quantitative assessment of perceived service quality may provide some insights on how customers rate
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Bagranoff and Henry article‚ cited in footnote 3‚ and the list of GAS in the Sayana article‚ cited in footnote 1. Experts say that generalized audit software (GAS) is the most common computer-assisted audit tool (CAAT) used in recent years. There are many reasons today for IT auditors to use a GAS‚ but to quote an article from this Journal‚ "Performing audits without using information technology is hardly an option."1 This article will inform IT auditors of the profitable return on learning and using
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Theories of auditing There are several different theories that may explain the demand for audit services. Some of them are well known in research and some of them are more based on perceptions. Figure 1 illustrates four audit theories according to Hayes et al. (2005). The policeman theory claims that the auditor is responsible for searching‚ discovering and preventing fraud. In the early 20thcentury this was certainly the case. However‚ more recently the main focus of auditors has been to provide
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