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
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was not the case for Fiji during its 1987 and 2000 coup‚ both of which had underlying issues of cultural and ethic indifference. In these examples democracy in Fiji failed to meet the challenge of a legitimate non-indigenous prime minister. From an ethical stance‚ what seemed to bring about the most happiness (democracy) in one country (India) didn’t work so well for another (Fiji). Fiji is not the only example worth mentioning. Other Pacific Islands have also struggled with democracy. Tonga‚ Samoa
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ACKNOWLEDGEMENT I would like to take this opportunity to thank all those who contributed to the finalization of this project report. Firstly‚ I would like to thank Mr. Theophil Assey as my supervisor for helping me out with my project and giving me some ideas on how to go about it. Mr. Godfrey Munguatosha‚ as the course Lecturer who gave me the guidelines of what I was to accomplish by the end of the academic year and helping me to decide what project I should work on. Also I would thank all
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Gillian Clarke- The Field Mouse In the first verse‚ the hay cutting is depicted in a positive light: the hay is cut "Down at the end of the meadow‚ / far from the radio’s terrible news". The distance from the "terrible news" leads us to expect a peaceful description of a harmless farming activity exempt from the violence happening in the outside world. The opening line of the poem sets up this expectation: "Summer‚ and the long grass is a snare drum". There are some images inserted into the scene
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STANDARD COSTS Setting a budget is never easy as it involves predicting the future and therefore uncertainty. The process is not about getting the budget absolutely right; it is about not getting it too wrong. This budget process may be applied to most revenue budgets that deal with income and costs‚ but there is also a requirement to produce a capital budget that covers the purchase‚ sale and replacement of fixed assets. There is normally an investment limit dictated by funding availability and
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Recovery I. Introduction A. Why I have chosen this career? 1. Interested in this field 2. The helping of others II. The job A. Requirements 1. Schooling 2. Volunteer hours B. Expectations 1. Practice III. Different fields & pay rates A. Kinds of nurses B. There requirements (what extra classes they may need to take) C. The pay rates for different fields of nursing. Becoming a nurse or helping people has always been something I’ve
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The age-old double standard of sexuality and gender is a historical and still currently prevalent issue that both male and females both face‚ though one more than the other. A double standard‚ as defined by Merriam Webster‚ is a set of principles that apples differently and usually more rigorously to one group of people or circumstances than to another. It is clearly evident that there are double standards within the sexes regarding sexuality. Women are ridiculed‚ shamed‚ and stigmatized for being
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Fields DeCortier Humanities 1301 Professor Debra Mills December 08 2014 Greek‚ Roman and Gothic Architecture Architectural designs changed greatly since the ancient times. Most famous architectures and sculptures today originated from the Greek and Roman civilizations. Moreover‚ some of the inventions from those civilizations are also being used today‚ such as the arch‚ which originated from Roman architecture‚ and the columns‚ which originated from the Greek architecture. Throughout history‚ these
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General English standard of students Question 1: How bad is the situation? 1. HKEAA recently completed the first administration of the TSA of Primary 3 students to assess their performance against professionally defined competences in Chinese‚ English and Mathematics. Surprisingly‚ there are 25% of students who fail in English. 2. In the 2009 HKCEE and HKALE English examinations‚ there are some unacceptable mistakes such as some students spelled banana wrongly to ‘’banna’’ and ‘’bananna’’
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STANDARD 7 PERSON CENTRED SUPPORT 1. Promote person centred values in everyday work 1.1 Understand how to put person centred values into practice in your day to day work By protecting the rights and promote the interest of the individuals‚ strive to establish and maintained the trust of the each individuals‚ promote individual’s independence while protecting them from harm and danger‚ respect the right of the individuals while making sure that they don’t harm others. 1.2 Understand
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