forensic accountant needs to possess and the need for each skill. Forensic accountants are a breed of accountants who play a role of accountants‚ auditors and investigators of possible fraudulent cases in a company. Forensic accountants work towards looking into the financial statements of the company and helping them prevent fraudulent cases by straightening their accounts. They work in the investigations and at times appear in the court as a witness in the fraud cases. Forensic accountants play
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Accounting Exploration Career When people talk about accountant‚ CPA might be the first word that comes out in the mind. It is true that CPA is the most familiar type of accounting work for most of people. However‚ accountant is a person who works in accounting area. And accounting includes plenty of different types of jobs. The diversity in accounting attracts my interest and makes me decide to major in it. Since accounting contains many different kinds of works‚ it offers lots of chances
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between United States Generally Accepted Accounting Principles ( U.S. GAAP) and the International Financial Reporting Standards (IFRS) (Schroeder‚ Clark‚ & Cathey‚ 2005). U. S. GAAP are the laws of accounting in the United States. They govern how accountants measure‚ process‚ and communicate financial information about companies to the majority of Americans (Horngren‚ Harrison‚ Jr.‚ & Bamber‚ 2005). Similarly‚ IFRS are principles‚ standards‚ interpretations‚ and the framework adopted by the IASB‚ stating
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Article IV Sec. 32 Continuing Professional Education (CPE Program) All certified public accountants shall abide by the requirements‚ rules‚ and regulations on continuing professional education to be promulgated by the Board‚ subject to the approval of the Commission‚ in coordination with the accredited national professional organization of certified public accountants or any duly accredited educational institutions. For this purpose‚ a CPE Council is hereby created to implement the CPE program.
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A. and Meek‚ G. K.‚ 1999‚ International Accounting 3rd ed.‚ New Jersey‚ Prentice Hall. 5. Haller‚ A. and Raffournier‚ B.‚ 2003‚ International Accounting‚ 2nd ed.‚ London‚ International Thomson Business Press. 6. Japanese Institute of Certified Public Accountants‚ 2006‚ ‘History of Accounting and Auditing System in Japan ’‚ online‚ date accessed 18th February 2006. Available from: http://www.jicpa.or.jp/n_eng/e-history.html/
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I will need to complete the Application for Certified Public Accountant Credential Form along with all supporting documents. In addition to the application‚ I will need to send the Convictions and Pending Charges disclosure form‚ the Personal Chronological Resume of Accounting Experience form‚ the Verification
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an independent examination of companies financial statements by an auditor. He then gives his opinion on whether the financial statements give a true and fair view in an audit report. b. Definition by the Hong Kong Institute of Certified Public Accountants (HKICPA): the objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared ‚ in all material respects‚ in accordance with an identified financial reporting framework
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segment of accountants liability to their clients. In this case‚ accountants were found negligent to the creditors. At this time‚ accountants were not liable to creditors because they were not primary beneficiaries and “ordinary negligence is insufficient for liability to third party because of lack of privity of contract between the third party and the auditor‚ unless the third party is primary beneficiary” (Arens et. 2012). As a result of this case‚ Common Law states that certified public accountants
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prevailing competitive global structure of| | |the economy. Companies use accounting information to evaluate the business situations around the world. It is | | |therefore necessary that future accountants‚ businessmen‚ entrepreneurs and economists must be trained properly on| | |how to generate and interpret this financial information. | |Purpose
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record changes in valve. An Accountant is a practitioner of accountancy‚ which is the measurement‚ disclosure or provision of assurance about financial information that helps managers‚ investors‚ tax authorities and other decision makers make resource allocation decisions. Accounting has always been an interest of mine. Since I was a child‚ I have always wanted a career in accountancy. Therefore the career I have chosen is to be a Public Accountant. Public Accountants work under the accounting industry
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