Advancement of Accountancy Profession in Nigeria: A Collaborative Effort of Practicing Accountants and the Academia By Abubakar Salisu B. Sc‚ M.Sc‚ MBA‚ ACA‚ AMNIM Lecturer‚ Department of Accounting‚ Ahmadu Bello University‚ Zaria. ABSTRACT The Nigerian environment of accountancy profession has found it difficult to bring together accountants in the academics and in practice for the advancement of the profession. Whereas the accountants in practice are viewed as the real professional
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Auditor Responsibility The expectation is that an auditor should be held responsible for the quality of his/her work. This is because a major error or omission by the auditor can result in a false opinion. Auditors have a moral‚ professional and legal responsibility. In the Companies Act 2006‚ Section 507 prevents auditors knowingly or recklessly causing an audit report to include any matter that is “misleading‚ false or deceptive in a material way”. To be proved in cases of civil liability
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Book analysis: Sirque du Freak by Darren Shan It´s impossible to put down! Introduction The book I read was called Cirque du Freak. This is a quick and easy to read thriller for the whole family. Darren Shan tells this 266 page "true story" about his life as a child wonderfully. This story is an attention grabber and once you start‚ it will be hard to put down. Setting The setting itself is pretty simple. It starts in what I assume is about a fifth or sixth grade classroom and then falls
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Booker T vs. WEB Du Bois Booker T. Washington and W.E.B. Du Bois both had their own individual approaches for dealing with Black America’s poverty‚ discrimination‚ and segregation problems at the end of the 19th and beginning of the 20th centuries. Their opposing strategies both greatly assisted their race through the times of struggle. They fought for the same thing‚ but had different ways of handling the situation in order to change the country at that time. Although WEB Du Bois’ strategy
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The main symptoms of cri du chat are first and foremost is that when they are babies they have a very distinct high pitched cry that sounds like that of a cat‚ which explains the name cat cry syndrome‚ intellectual disabilities‚ delayed development and low birth weight. The other symptoms are abnormality of the voice‚ cognitive impairment‚ low set‚ posteriorly rotated ears‚ microcephaly (head is smaller than expected)‚ muscular hypotonia (decreased muscle tone)‚ round face‚ wide nasal bridge and
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The story of Du Tenth is an upsetting rollercoaster ride. Du Tenth‚ a mistress‚ and Li Jia‚ a scholar‚ found love in each other despite their circumstances. Li Jia went from a wealthy scholar to a poor beggar all in the name of love. Only to throw it all away in the end. The best option to show the emotion between Du Tenth and Li Jia was number two. I chose to use Photoshop to create my four scenes. The scene I am capturing is when Du Tenth and Li Jia are on a boat sailing to Li Jia’s home to the
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really thought-provoking themes in your poems‚ and I think were largely successful in doing so. I think if you just revisit some specific aspects of each piece‚ they could be even stronger. In “L’appel du vide”‚ I thought your poem perfectly captured the feelings associated with the phrase “l’appel du vide”‚ itself. At the beginning‚ your word choices of “shattering”‚ “cut”‚ and “jagged”‚ all of which have negative connotations‚ started to create a darker‚ ominous tone. However‚ by the end the speaker
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“certificate of achievement for excellence in financial reporting” by the Government Finance Officers Association? What is the significance of this award? Yes‚ it is significant because it is the highest form of recognition in the area of governmental accounting and financial reporting‚ and its attainment represents a significant accomplishment by a government and its management. (Page 13) b) What are the key issues addressed in the letter of transmittal? Major initiatives in the city of Charlotte
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1. Cirque du Soleil combined street performers‚ clowns‚ acrobats‚ and gymnasts to present feats and create theater and dance dramas. Besides the circus performance‚ Cirque du Soleil has multimedia division‚ which has released feature film and television special. It also created an IMAX large-format film. Moreover‚ Cirque du Soleil keeps diversifying its commercial activities in publishing and merchandising by opening store on the property of Walt Disney world Resort in Florida. Regarding the stage
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Question 1 Use the data below to answer Parts (a) through (c). Show all calculations in your solutions. On January 1‚ 20X2‚ Haika Inc. purchased 60% of the outstanding voting shares of Selina Co. for $3‚000‚000. On that date‚ Selina’s shareholders’ equity consisted of retained earnings of $2‚000‚000 and ordinary shares of $1‚000‚000. Selina’s identifiable assets and liabilities had fair values that were equal to their carrying values on January 1‚ 20X2‚ except for the following: | Fair value
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