ACC 3401 Audit and Professional Ethics │LECTURE 1│ Concepts of Auditing Learning Objectives After the lecture‚ students should be able to: describe the nature‚ purpose and scope of an audit; describe various basic principles and concepts of auditing and explain their importance in the actual audit procedures; and describe the professional framework within which auditors must operate. 1. Accounting vs. Auditing Accounting - the process of recording‚ classifying‚ summarizing and
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PROFESSOR SUBMITTED BY: HEMANSHI ANDLEY CLASS: 8TH SEMESTER ROLL NO: 1689 PREFACE This assignment throws glimpse on the important aspect of the Equity and trust-‘CONCEPT OF EQUITY’. The law relating to equity is largely built on precedent. The rules have been built upon by previous situations which they have dealt with. Equity" may generally be defined as the correction of a defect or error in the law. This idea
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pregnancies‚ not the number of fetuses. A woman who has given birth once after a pregnancy for at least 20 weeks of gestation is called primipara while a woman who has given birth 2 or more times at 20 or more weeks of gestation is termed as multipara. Coping mechanisms are patterns of behavior toward managing and resolving various problems‚ events and stressors. (Mc Kinney et al.‚ 2005) Becoming a parent can be one of the most awe-inspiring and beautiful transitions in a person’s life‚ but it can also
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wind and water mills‚ mosques and churches. There are different ways of classifying settlements. Settlements can be classified in the following ways: 1. Rural/urban classification 2. Pattern classification 3. Function classification CONCEPT OF SETTLEMENT The study of settlement is of great importance to human geography. Man cannot do but live and settle in a geographical area. He is a social animal thus‚ he cannot live in isolation and so has settlement made up of different group of
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using a gate. Here the person who make a decision is called “Gatekeeper”. At first it is widely used in the field of psychology and later it occupies the field of communication. Now it’s one of the essential theories in communication studies. Concept: The Gatekeeper decides what information should move to group or individual and what information should not. Here‚ the gatekeeper are the decision makers who letting the whole social system. The gatekeeper is having its own influence like social
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Concept of Ethnicity Concept of Ethnicity is being interpreted by many school of thoughts. Ethnicity has turned out to be conspicuous in prominent and insightful thoroughly considering the most recent 50 years. In the late 1960s a couple key works fortified the development of a confusing collection of writings. Ethnicity is a fervently idea. Since it rose as a critical type of aggregate personality in the 1960s‚ it has been appropriated by a wide range of individuals for a wide range of purposes
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TIMESHARE CONCEPTS A. WHAT A TIMESHARE IS (VACATION OWNERSHIP OR FRACTIONAL OWNERSHIP) A timeshare is a program in which a group of people shares use of a property by dividing among themselves the rights to use the property for specific time periods. Although the property is usually a residential project such as a condominium‚ developers have applied the timesharing concept to other types of properties‚ such as houseboats‚ campgrounds‚ and recreational vehicle parks. Virtually all timeshares
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Biohome Concept Statement People affected by biochemical components‚ specifically radiation‚ zinc‚ and lead being released into the air‚ soil and most importantly water because of an Earthquake is a disaster where people could be forced to live in a temporary or emergency shelter. The focus for these shelters will be to accommodate the physical‚ psychological and sociological needs for people in search of housing. An emphasis on maintaining a sense of self‚ social and cultural identity will
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Concepts of Sociology Essay. Culture Values‚ beliefs‚ behaviours‚ practices‚ and objects that constitute a peoples way of life. This is referred to as Culture. It takes two forms; material culture and non-material culture. Material culture being a physical trait and non-material culture being a non-physical trait. A prime example of a physical trait for a material culture in Ireland for example would be our national flag or a shamrock. This represents our culture and is recognised world-wide
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higher pricing point until the items reaches to the final consumers i.e. the customers. Market intermediaries is also known as Middlemen or Distributed intermediaries. There are four basic types of marketing intermediaries in the marketing concept. They are as follows: a. Agent b. Distributor c. Wholesalers d. Retailers Agents: can be regarded as an independent individuals or company the whose function is to act as the primary selling arm of the producers. Agents take possession
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