Examiners’ commentaries 2011 Examiners’ commentaries 2011 21 Principles of sociology – Zone A Important note This commentary reflects the examination and assessment arrangements for this course in the academic year 2010–11. The format and structure of the examination may change in future years‚ and any such changes will be publicised on the virtual learning environment (VLE). Comments on specific questions Section A Answer all parts of question 1 (50 marks in total) Question 1 Sociologists
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more basic concepts in fraud deterrence and detection is the fraud triangle. The fraud triangle is also known as Cressey’s Triangle‚ or Cressey’s Fraud Triangle. Cressey’s Fraud Triangle gets its name from Donald Cressey. Cressey was one of the “nations leading experts on the sociology of crime”. He authored a few books including Other People’s Money‚ Theft of the Nation‚ and co-authored Principles of Criminology with Edwin H. Sutherland. Cressey is honored by many anti-fraud organizations‚ including
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How the Fraudsters Fool the Auditors History of financial statement frauds acquisition accounting related party transactions non existent bank accounts - relationship with auditors overstated bank balance off balance sheet accounting misleading disclosures Changes occurring from Sarbanes Oxley Higher standards for corporate governance and accountability Creating an independent regulatory framework for the accounting profession Enhancing the quality and transparency of financial reports Developing
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present day forensic accounting plays a huge role in many of the court cases publicized by the media. With the spotlight on the profession‚ this is a good opportunity to discuss the following topics: 1) Five skills that a forensic accountant needs to possess. 2) The role of a forensic accountant within a courtroom environment. 3) Analyze the legal responsibility a forensic accountant has while providing service to a business. 4) Examine two cases where forensic accountants
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Accountant Essay In today’s society every business needs to assess and analyze their net income and budget in order to be successful. For this specific purpose‚ there are accountants. There are 3 types of accountants‚ CMA(Certified Management Accountants)‚ CGA(Certified General Accountant) and CA(Chartered Accountants). All 3 of them have a specific job. A CMA accountant usually works directly for a company. At this position the person’s duty is to record and report different expenses in order
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Career: Accountant/Auditor A Day in the life of a Accountant/Auditor Accountants keep track of payments‚ financial positions‚ and transfers of capital or income for individual or institutional clients. Some are responsible for examining the tax implications of those actions. Accountants must be comfortable with numbers‚ but must also spend a considerable amount of time reviewing other people’s work and‚ in particular‚ delivering bad news. As a “financial physician” (a term that cropped up more
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Overview A CA (Chartered Accountant) is a professional accountant who has earned the CA title through training and practical experience obtained from the CICA (Canadian Institute of Chartered Accountants). The institute‚ which has over 66‚000 members‚ conducts research into current business issues and sets accounting and auditing standards for all types of businesses. A CA is a complete professional in the field of Accountancy - informed in the subjects of Accountancy‚ Auditing‚ Business Management
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The Role of an Accountant American InterContinental University Accounting Abstract Recently I was asked to give a speech at a high school career fair. The main focus of my speech is discussing my role as an account and what students should know. In this presentation I will present the students with the main objectives of accounting. I will also inform them of the terminology of the accounting process or financial reporting. Then I want to talk about how accounting
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yourself for this career. The basic overview of this job is how businesses keep control of their incomes and assets over periods of time. Accountants interact in variations of activities besides recording transaction for business and readying financial statements which include computing costs and the efficient gains from new technologies that businesses use. Accountants participate in game plans for consolidations and acquisitions‚ quality management‚ creating and using information to track financial
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Chartered Accountants were the first accountants to form a professional body‚ initially established in Britain in 1854. The Edinburgh Society of Accountants (formed 1854)‚ the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception.[1] The title is an internationally recognised professional designation. Chartered Accountants work in all fields of business and finance‚ including audit‚ taxation
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