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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The Concept of Public Administration Historically‚ Governments have attempted to develop sound governance and public administration to support social‚ political and economic development. However‚ changing in political and economic context have made it increasingly difficult to determine what constitute the principles‚ foundations‚ quality and effectiveness of public administration. (UNECOSOC‚ 2005) The present report presents some initial thoughts and recommendations about the methodology that can
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Harvard Concept (Fisher and Urgy) "Getting to Yes" (also called the Harvard concept) describes a method called principled negotiation to reach an agreement whose success is judged by three criteria: 1. It should produce a wise agreement if agreement is possible. 2. It should be efficient. 3. It should improve or at least not damage the relationship between the parties. The authors argue that their method can be used in virtually any negotiation. Issues are decided upon by their merits
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Concepts of Leadership | | Leadership is a process by which a person influences others to accomplish an objective and directs the organization in a way that makes it more cohesive and coherent. Program directors and managers can use this resource to inspire staff to higher levels of teamwork. This article defines concepts of leadership in terms of what a leader must be‚ know‚ and do. Reprinted with permission from Donald Clark. | Good leaders are made not born. If you have the desire and
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Concept Of Motivation The reason I am in college is to get a degree in business administration. I want to enhance my knowledge to run my company. I have the motivation to be successful. Nothing can hold me down or back from‚ where I would like to be in five years from now. Motivation is the concept of‚ setting your mind to what you believe that you can achieve. Anyone has the ability to do what he or she want to achieve as long as there motivated to work hard to get where their wanting to be.
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The Concept Of Religion Beshoy Yassa REL/133 Week One The Concept Of Religion Religion is substantial to each person and to the community all over the planet. Each person can study‚ judge‚ and have their personal views with regards to the Bible and their cultures. Some people promote for harmony and calmness in the essentials of religion and the faith solely on one God. One must know the religious beliefs like prayer‚ praising‚ pilgrimage‚ and ceremonies in order for one to acquire information
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Motivation Concepts Keydra Tyner PSY 320 August 18‚ 2010 Keisha Pou‚ LPC Motivation Concepts Sigmund Freud‚ a Jewish Austrian neurologist that developed a wonderful theory in 1915 that stated all behavior is motivated and that the primary purpose of someone’s behavior was to serve the satisfaction of needs. This serves to be true in two or more situations in the common workplace. For instance‚ if company morale is low‚ there is a very slim chance that the company as a whole
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ACCOUNTING CONCEPTS What are the Account Concepts? In order to maintain uniformity and consistency in preparing and maintaining books of accounts‚ Certain rules or principles have been evolved. These rules/principles are classified as concepts and conventions. These are foundations of preparing and maintaining accounting records. “Accounting concept refers to the basic assumptions and rules and principles which work as the basis of recording of business transactions and preparing accounts
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Peer-Reviewed Concept Analysis Article Grand Canyon University Theoretical Foundations for Nursing Roles and Practice: NUR-502 July 24‚ 2013 Peer-Reviewed Concept Analysis Article Woman-centered care in childbirth is the process in which a woman can make choices‚ be involved in‚ and has control over her care and relationship with her physician or midwife (Maputle & Donavon‚ 2013). Woman-centered care is a philosophy of care which gives priority to the wishes and needs of the female
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delivering the desired satisfactions more effectively and efficiently than competitors do. The Selling Concept. This is another common business orientation. It holds that consumers and businesses‚ if left alone‚ will ordinarily not buy enough of the selling company’s products. The organization must‚ therefore‚ undertake an aggressive selling and promotion effort. This concept assumes that consumers typically sho9w buyi8ng inertia or resistance and must be coaxed into buying. It also assumes
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