(A) Rules-based accounting standard Rule-based systems are fairly simplistic‚ consisting of little more than a set of if-then statements‚ but provide the basis for so-called "expert systems" which are widely used in many fields. The concept of an expert system is this: the knowledge of an expert is encoded into the rule set. When exposed to the same data‚ the expert system AI will perform in a similar manner to the expert. Rule-based systems are a relatively simple model that can be adapted to
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Auditing‚ Attestation‚ and Assurance Services Paper Jane Johnson Contemporary Auditing I ACC/491 Auditing‚ Attestation‚ and Assurance Services Paper Introduction Auditing is a subset of attestation‚ which is a subset of assurance. These services‚ which are governed by several organizations‚ are unique in their own way. Because of the constantly changing role of the auditor‚ particularly since the Sarbanes-Oxley Act of 2002‚ different types of services have become necessary. In this
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Standard 3 Area of Knowledge 1 The health & Safety Laws that apply to my working environment are: Health & Safety at work Act 1974 COSHH 2002 RIDDOR (reporting of injuries‚ diseases and dangerous occurrences) If a hazardous substance such as bleach is not used appropriately and stored correctly it could become a risk to a YP if used inappropriately. This would come under COSHH Not reporting a serious injury a YP or member of staff sustains is breaking the law and regulations. An
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will show that the US Generally Accepted Accounting Principles (GAAP) are set by the Financial Accounting Standards Board (FASB)‚ where as the International Accounting Standards (IAS) are set by the International Financial Reporting Standards (IFRS). This report will also state the similarities and differences between these standards. In addition‚ the following report will use relevant examples to evaluate current accounting problems and issues in the USA related to international convergence of accounting
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English 101 02-17-2014 Double Standards Do you have a pet peeve? If so‚ what is it? Is it that of people talking on their cell phone while in the checkout line in a grocery store? Or‚ drivers not using their blinkers while changing lanes? Well‚ one of my biggest pet peeves is double standards or hypocrites. It really bothers me when people say one thing and with their actions do the exact opposite. In the book King Leopold’s Ghost‚ there are three characters that display the most hypocrisy
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audit 3. The auditor and client must come to an agreement about “the terms of the engagement” (Arens‚ etal‚ 2010) 4. The auditor must develop a strategy and gather all auditors and specialists When it comes to Smackey: 1. The auditor accepted Smackey as a client 2. The auditor was informed that Smackey needs the audit to obtain more financing from the bank – the bank required an audit 3. The auditor and Smackey need to talk and come to an agreement about the “terms of the engagement”
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produce credible results and "had the potential to undermine investor confidence in the integrity of the securities markets" (The Treasury‚ 2006). As a consequence a number of countries have reviewed their arrangements for independent oversight of the auditing profession. The United States‚ for example‚ has introduced tough external audit regulation under the Sarbanes-Oxley Act of 2002. Canada has also introduced a regulator with extensive powers‚ including a national inspections unit as independent monitor
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Philadelphia‚ PA 19104-2875 Douglas Ziegenfuss College of Business and Public Administration Old Dominion University Norfolk‚ VA 23529 dziegenf@odu.edu November 28‚ 2010 We thank the Institute of Internal Auditors for access to the Global Auditing Information Network (GAIN) database. We thank Chris Hogan‚ Barry Brian‚ and seminar participants at the University of Tennessee for their helpful comments. a Corresponding author The Impact of Internal Audit Function Quality and Contribution on
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Notes - ISO 9000 Standards ISO 9000 Standards Browse the web sites: http://www.iso.org/iso/home.htm http://www.ansi.org/ http://www.bsi-global.com/ There are three types of quality standards: 1 Product standards. These set safety and functionality requirements for products. 2 Quality Control standards. These lay out the statistical techniques which can be used to make inferences about the proportion of defective products and so on. 3 Quality Assurance standards. These standards talk about the management
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ENGLISH-SECTION ONE Question One: Visual Text I. What does this cartoon suggest about belonging? The image shown suggests that the talking cartoon character feels he needs to isolate himself from the world until it is a happy place again that he wishes to live in. It is as if he only wishes to belong to places in which he believes are positive. II. What features of this cartoon suggest this message? The main reasons that suggest this is the text shown from the cartoon character and his body
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