History of Cathay Pacific (http://www.cathaypacific.com/cpa/en_INTL/aboutus/cxbackground/history) 1.1 The early years Cathay Pacific Airways was found on 24 September in 1946. American Roy C Farrell and Australian Sydney H de Kantzow are the founders. As a matter of fact‚ the airways based in Shanghai in 1940‚ but the two men moved to Hong Kong and set up the airline eventually. The two men put up HK$1 to register the airline. (http://en.wikipedia.org/wiki/Cathay_Pacific) 1.2 Company
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Accounting 408 Review Questions Test 1 1. Independent CPAs perform audits on the financial statements of public companies. This type of auditing can best be described as a. an activity whose purpose is to search for irregularities. b. a discipline that attests to financial information presented by management. c. a professional activity that measures and communicates financial and business data. d. a regulatory function that prevents the issuance of
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Why I am Pursuing an MBA Degree I decided to pursue an MBA in order to further my career in accounting. I realize that’s a pretty boring answer‚ but it’s the truth. The next question is: Why do I think it will enhance my accounting career? The answer to that question requires a bit more background information. I started my career in accounting in 1989‚ prior to receiving my bachelor’s degree. My career took a turn into management in 1997 when I was offered a branch manager’s position with the
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to keep an easy track of instead of depending on filing papers. 2. The case states that the CPA served as their accountant for almost 40 years providing a wide range of accounting and business issues. The CPA had the responsibility to follow up on the tip that was provided of possible fraud and carefully monitor and test the systems to make sure there was no fraud. The auditor failed to do so. The CPA must exercise due professional
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1. Sources of GAAP and basic framework and concepts ........................................................... 3 2. Reporting net income ................................................................................................... 14 3. Income statement: Income from continuing operations ................................................................................ 17 Discontinued operations ...............................................................................
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employees strive to achieve organizational goals. References Areavibes. (2014). North Hollywood Demographics. Retrieved from http://www.areavibes.com/los+angeles-ca/north+hollywood/demographics/ CPA Review. (2013). How to become a CPA. Retrieved from http://www.cpaexam.com/how-to-become-a-cpa/#.U3MP_F7XEpE FCC. (2014). Telephone Consumer Protection Act of 1991. Retrieved from http://www.fcc.gov/document/telephone-consumer-protection-act-1991 H & R Block. (2013). H & R Block Newsroom. Retrieved
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number‚ size and intricacy of businesses all over the world. Accountant is the term use for the practitioner of the said course. A graduate of B.S. Accountancy is considered a professional accountant if he or she is an official board passer of the CPA Board Examination. Every company or corporation‚ here in our country as well as from other countries in the world‚ searches for professional accountants that can be functional for their business. A professional accountant is offered with an innumerable
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where other CPA are employed as well. She has to make sure that they don’t have access to the client’s information. 2. This depends on what information Elmyra is posting on her website‚ what is mentioned in the quotes and if the quotes are true.She cites several prominent clients she has worked with‚ of whom she provides links to their websites‚ and she included quotes from her happy clients. According to rule 502 of the rules of conduct‚ a member in public practice (Elmyra‚ CPA) shall not seek
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Case 4: Aaron Jones‚ CPA‚ is auditing the current year’s financial statements of Low Company‚ a publicly traded company. Aaron notices some major fluctuations in Low’s fourth quarter of the previous year’s financial statement balances. He is aware that security holders of publicly traded company stock that does not separately report fourth quarter results often “impute” such results by subtracting data based on third quarter interim balances from the year-end balances. Thus‚ companies should report
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public accountants. Topics include the CPA profession and the auditor’s role‚ planning the audit‚ audit reporting and required communications‚ evaluating internal controls‚ audit programs for current assets and liabilities‚ and audit programs for other business cycles. This graduate-level course is 6 weeks. To enroll‚ speak with an Enrollment Advisor. Topics and Objectives The CPA Profession and the Role of the Auditor •Identify professional standards for CPAs. •Explain the importance and demand
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