By Dodwell‚ William J: The CPA Journal‚ August 1 2008 • New Frontiers: Training Forensic Accountants Within The Accounting Program By Vinita Ramaswamy: Journal of College Teaching & Learning‚ September 2007 • The increasing demand for forensic accountants: www.bnet.com • World: The Thompson Memo In Theory And Practice By Christopher A.Wray and Robert K. Hur • Before and After Enron: CPAs’ Views on Auditor Independence By Deborah L. Lindberg and Frank D. Beck: The CPA Journal
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Page 1 Locker Room Talk Ethical Case April 18‚ 2010 Page 2 The Locker Room Talk Ethical Case outlines a situation that is an ethical dilemma for CPA Albert Gable who has performed personal financial planning for Larry and Susan Wilson. The Wilson’s‚ in their discussions with Mr. Gable regarding their personal finances‚ mentioned that in the past they have had marriage problems but have worked through the problems and are not seeking a divorce. Gable and the Wilson’s became personal
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Solutions for Chapter 1 Auditing: Integral to the Economy Review Questions: 1-1. The special function performed by the public accounting profession is the attestation to the fairness of the financial statements of clients. The special function ensures the reliability and integrity of the financial reporting system. Judge Burger described the special function as "certifying the public reports that collectively depict a corporation’s financial status‚" which involves "a public responsibility transcending
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ILALA BOMA CPA REVIEW CLASS P.20 ABDULKARIM T.KISUGURU THEORETICAL FRAMEWORK OF ACCOUNTING THEORIES INTRODUCTION In this topic we consider various theories of financial accounting. Perhaps‚ therefore‚ we should start by considering what we mean by a ‘theory’. Theory.‚ which has a Greek root‚ .Theoria. meaning to .behold or view.. A popular definition given by Kerlinger defines theory as .a set of interrelated constructs (concepts)‚ definitions and propositions that present a systematic view
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1. Calculate the revised product costs for the four pens‚ based on the activity information collected by Dempsey1. Calculate the revised product costs for the four pens‚ based on the activity information collected by Dempsey1. Calculate the revised product costs for the four pens‚ based on the activity information collected by Dempseyvvv1. Calculate the revised product costs for the four pens‚ based on the activity information collected by Dempsey1. Calculate the revised product costs for the four
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purchasing the power from a local utility company instead of internal production‚ and it would provide a $300‚000 saving per year. Jennifer Ritchie‚ CPA and financial controller for the company‚ should report the result to Bill Rintoul(CEO) faithfully according to the Code of Ethics for Professional Accountants. Introduction Jennifer Ritchie is the CPA and financial controller for Mercer Manufacturing Company. David Jenner is the manager of the company’s power department. In addition‚ then tend to
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the career opportunity is given to a foreign person‚ and then they have to be re-trained for other jobs. Not only are the US people affected by outsourcing in career and future earnings‚ but their sense of security is affected too. Many CPA firms in US outsource the tax preparation work to India but rarely inform their client of this practice. This is unacceptable from ethical point of view since a client must
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determination is typically made by an experienced auditor who is in a position to make a important decisions. The auditor wants to make this decision early‚ before incurring any significant cost that cannot be recovered. With Smackey Dog Food‚ Keller CPA had time to devote to the audit and therefore accepted the job. 2. The auditor identifies why the client wants or needs an audit. This information is likely to affect the remaining parts of the planning process. 3. To avoid misunderstandings‚ the
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Careers in Accounting One of the major careers being practiced today is accountancy. Thousands of people are completing their degrees in accounting because there seems to be a bright future for accountants with the appropriate qualifications. Accountants‚ in their career‚ help ensure that the organizations are running more efficiently‚ public records are kept more accurately‚ and taxes are paid properly and on time. They perform important functions by offering a wide volume of business and accounting
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Undergraduate Programs Office and Advising Center College of Business Florida State University Post Office Box 3061110 Tallahassee‚ FL 32306-1110 RBB 328 Phone: 850-644-3892 FAX: 850-644-7332 E-mail: ugprog@cob.fsu.edu Website: http://www.cob.fsu.edu/undergrad/ B.S. DEGREE IN ACCOUNTING REQUIREMENTS FOR THE ACCOUNTING MAJOR 2011 - 2012 Admission Requirements for the Accounting Major: The Accounting major is a limited access program. To be admitted to the major‚ students must (1) have completed
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