Fraud. Accessed at the Fraud Magazine’s website (March 6‚ 2014): http://www.fraud-magazine.com/article.aspx?id=4294983342 American Institute of Certified Public Accountants (AICPA). 2015. Statements on Auditing Standards. Accessed at AICPA web site (March 6‚ 2015): http://www.aicpa.org/research/standards/auditattest/pages/sas.aspx Association of Certified Fraud Examiners (ACFE). 2015. The Fraud Triangle. Accessed at ACFE Web site (March 6‚ 2015): http://www.acfe.com/fraud-triangle.aspx Public Company
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Anderson‚ Olds‚ and Watershed Certified Public Accountants Littleton‚ CO 80123 Audit Committee Apollo Shoes‚ Inc 100 Shoe Plaza Shoetown‚ ME 00001 Anderson‚ Olds‚ and Watershed (AOW) has completed the audit of the financial statements for the year ended December 31‚ 2007 for Apollo Shoes‚ Inc. The financial statements include the balance sheet‚ the income statement‚ the statement of retained earnings‚ and the statement of cash flows. The audit has been performed in accordance with generally
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I plan on being an accountant‚ but I also plan on starting my own business. My boyfriend and I and discussed opening up a hunting store because we’d have a good market for it. I will inherit the farm and my dad’s business as well. I want to also own my own accounting firm. Being an accountant will be very helpful when I plan to work in and open small businesses. I hope to be done with my studying in the spring of 2013 and then unto to take the C.P.A (Certified Public Accountants) exam. If I don’t
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Amicus Curiae American Institute of Certified Public Accountants Allen & Pinnix‚ P.A. Noel L. Allen Raleigh‚ North Carolina Attorneys for Amicus Curiae National Association of State Boards of Accountancy JUSTICE HOBBS delivered the Opinion of the Court. JUSTICE SCOTT does not participate. The Colorado State Board of Accountancy (Board) appeals from a decision by the court of appeals allowing the accounting firm of Zaveral Boosalis Raisch (ZBR) to use the accountant-client privilege‚ see § 13-90-107(1)(f)(I)
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The Institute of Management Accountants (IMA) and the American Institute of Certified Public Accountants (AIPCA) stress the need for their members to follow a code of ethics. The AICPA code is the primary source of guidance for those that practice public accounting while the IMA is concerned with a broader role for accounts and financial professionals that work inside the companies. There are likenesses and there are variances between the two but the main objective is to set professional standards
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The nine major regulatory bodies are: Internal Revenue Service (IRS) which is the federal agency responsible for administering and enforcing the Treasury department revenue laws through the assessment and the collection of taxes‚ determination of pension plan qualifications‚ and related activities‚ Securities and Exchange Commission (SEC) which is an independent federal agency that is responsible for regulating securities market in which stocks and bonds of the major companies is traded‚
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A Study of the Essential Skills‚ Behaviors and Effective Strategies Required for a Successful Career in Accounting Prepared for Prepared by May 22‚ 2013 To: From Date: May 22‚ 2013 Re: Completed Analytical Report of the Accounting Profession Here is the report you requested on April 3rd‚ 2013‚ researching the essential skills‚ behaviors‚ and effective strategies to have a successful career in accounting. Data gathered from online databases support the
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Auditing is an examination and verification of a company’s financial and accounting records and supporting documents by a professional‚ such as a Certified Public Accountant. According to AlBaraka‚ Islamic bank is an institution that mobilizes financial resources and invests that money in an attempt to achieve pre-determined islamically - acceptable social and financial objectives. Both mobilization and investment of money should be conducted in accordance with the principles of Islamic Sha’riah
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Laurent Bailey ACC 501 Module 1 Case May 9‚ 2015 Mr. Dixit To: Serious Reader Company From: Laurent Bailey‚ Sr. Accountant Date: May 4‚ 2015 Subject: Quarterly Review Serious Reader Company‚ I’ve attached our completed income statement to this email‚ but I also wanted to quickly discuss the outcome your results. Overall Result Over the past year you have sold 4300 books‚ which look great on the surface. However you have experienced a severe profit loss. From the
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unforeseen events of the tsunami. Many companies didn’t want to implement the new IFRS standard due to the fact that it would cost them more money because of the earthquake/tsunami disaster‚ also the language of the IFRS is English which many accountants would have to learn to speak the language before applying IFRS. The IFRS wouldn’t be implemented in Japan till roughly 2015-2016 Development and honesty Every nation develops their own rules and regulations when it comes to their GAAP‚ this
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