1. If a CPA recklessly departs from the standards of due care when conducting an audit‚ she or he will be liable to unknown third parties based on a. strict liability c. negligence b. gross negligence d. breach of contract 2. Under the common law‚ which of the following statements most accurately reflects the liability of a CPA who fraudulently gives an opinion on an audit of a client’s financial statements? c. The CPA is liable only to third parties in privity of contract
Premium Internal control Financial audit Auditing
Standards 2‚ 4‚ and 5 were met in the previously submitted report‚ therefore the associated documents may include identification of these standards but the following narrative will not be included in this revised report. This revised report will only address standards 1 and 3‚ as they are the standards that have been met with conditions. The National Recognition Report states that the following conditions must be met in order to obtain full national recognition: • Candidate pass rate is inconsistent
Premium Assessment Philosophy
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
Premium Aggression Communication Risk
Ministry of Health established the National Drinking Water Quality Standards (NDWQS) in 1983‚ with the most recent revision in 2000 due for circulation for use in 2002. The standards stipulate limits for physical‚ chemical‚ microbiological and radiological parameters and compliance with these standards is mandatory for all private water suppliers. Supporting documentation is available to ensure effective implementation of the standards and include information on the National Programmed for Drinking
Premium Water quality Water supply Total suspended solids
Joel Dejesus Societal Standards Essay Speech and Composition 6th Period Mr. Fields April 7‚2013 Imagine a 6’2" man with broad shoulders‚ deep voice‚ hairy body‚ masculine personality‚ and pink glittery nail polish. His friends give him a hard time about it‚ they say that he is not " a real man". He decides to hang out with more woman and when more and more people start to consider him gay‚ he becomes it. Men do not have the wiggle room to explore the feminine stereotypes.
Free Gender Female Male
by rote does not always mean that information has been digested. For example‚ a student might be able to answer a question asking when Columbus came to the Americas‚ but may not understand the cultural and historical implications of the Age of Exploration‚ and the profound impact that Columbus had on global history. Test takers are not provided with space to process and explore issues on standardized tests because it would make them prohibitively expensive to administer and score. [How does this part
Premium Standardized test Psychometrics Standardized tests
the process for developing nursing standards of practice and identify the different entities that might be involved in developing a standard of practice. Members of this team are nurses themselves and work in their various fields. So when something comes up that needs addressed‚ they meet as a committee and discuss the issue. Then they decide what would be the best action to take for solving the problem. By doing this they are able to come up with the standards we now have. They realize that there
Premium Nurse Standardization Nursing
Exposure Draft Accounting Standard (AS) 9 (Revised 20XX) (Corresponding to IAS 18) Revenue (Last date for Comments: June 07‚ 2010) Issued by Accounting Standards Board The Institute of Chartered Accountants of India 2 Exposure Draft Accounting Standard 9 (Revised 20XX) (Corresponding to IAS 18) Revenue Contents Objective Scope Definitions Measurement of revenue Identification of the transaction Sale of goods Rendering of services Interest‚ royalties and dividends Disclosure Effective
Premium Contract
Corporate governance Ethical Standards Conflicts of InterestIn accordance with the Constitution and the Corporations Act 2001‚ Directors are required to disclose to the Board any material contract in which they may have an interest. In compliance with section 195 of the Corporations Act 2001 any Director with a material personal interest in a matter being considered by the Board will not vote on or be present when the matter is being considered. If the material personal interest is disclosed or
Premium Stock Stock market Short
THE INSTITUTE OF FINANCE MANAGEMENT (IFM) FACULTY COMPUTING‚ INFORMATION SYSTEMS AND MATHEMATICS DEPARTIMENT OF COMPUTER SCIENCE DIPLOMA IN INFORMATION TECHNOLOGY 2013/2014 REPORT TITLE: BUSINESS LAPTOP CENTER WEBSITE ASSIGNMENT NAME FAUZIA NCHIRRAH RAMADHANI SHABANI M REG. NO DIT/13/63597 DIT/13/73601 LECTURE; HERMAN MANDARI MR BY FAUZIA NCHIRRAH RAMADHANI SHABANI M. This is the assignment report is submitted to the lecture
Free Computer Information technology