AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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Taking a gap year a sword with two blades. It strikes me that the students should take a gap year. I think that students should have the time to refresh their mind before joining university. However a sizeable number of people may oppose me. For instance‚ some people say that if the students took a gap year he / she can find a job‚ therefore they would earn money and they will not think about the university anymore. Moreover‚ the gap year makes the students lose their motivation and their
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The Truth about the Food Industry Food Inc. is an eye opening documentary about the food industry in America. It examines the less known facts about the food industry. Our nation’s food industry is controlled by only a few companies who are in control of their consumers’ health‚ the livelihood of the American farmer‚ and the safety of its works. We have bigger chicken breast and there are no longer any seasons for fruits and vegetables in the supermarkets anymore. This new type of farming has
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which promises success and security to everyone in exchange for hard work alone. When reality falls short of this ideal‚ people are more inclined to bend the rules to obtain what they deserve. In his chapter‚ "The Rules about the Rules"‚ Stephen Carter indicates that Americans "care far more about winning than about playing by the rules" (180). Although Americans have a competent understanding of morality‚ their moral integrity is placed secondary to success. As a result‚ Americans are willing
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Rafael Yee World Geography 11/12/2012 Rafael Yee World Geography 11/12/2012 Elimination of Darien´s Gap Who will it truly benefit? Intro Darien´s Gap is an undeveloped‚ thick forest dividing Panama from Colombia. It is very short‚ about 160km‚ but because of the thickness of the forest and swamps it is very difficult to pass through it to go to Colombia. There is a wide debate that has been going through a long time ago deciding whether to open it or not. There are many reasons and
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Wage Gap: The Other 23 Cents Imagine you and your co-worker – same position‚ same hours‚ same qualifications‚ same gender‚ and overall very similar – get your paychecks back and they got paid 1‚000 dollars while you get paid 770‚ 690‚ or even 550 dollars for the equal amount of work. That doesn’t seem fair now does it? Most of you probably would say no. So‚ let’s change it a little bit‚ same scenario‚ but this time you are either a minority sex or race compared to your white coworker‚ is that fair
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The Gender Achievement Gap Rena Godfrey Capella University ED5540 Strategies for Eliminating the Achievement Gap Quarter & Year: Fall 2013 Email: godfreyrena@gmail.com Instructor: Marge Zuba‚ Ed.D. Gender Achievement Gap One of the most interesting and actively debated areas in educational research concerns the gender-based achievement gaps in math and science. Despite research efforts and statistical data backing up the notion that girls are falling
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delivered his "closing the gap" report in parliament on the state of Australia’s Aboriginal and Torres Strait Islander peoples’ health and wellbeing. We think it would be useful for us all to take a break from the statistics and consider some fundamental questions. Numbers and targets are important when it comes to addressing need but we often forget that sound policy comes from sound principles and motivations. In terms of national policy we began this journey to "close the gap" as a result of the national
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to the job market‚ there are not many jobs available because most of them are transferred to other countries‚ especially due to discrimination barriers. According to the Brink News article‚ "The Gender Gap in Cybersecurity Can‚ and Should‚ Be Closed"‚ Brooks stated that "In order for the gender gap to disappear‚ society has to change its ideas on women’s true place in American society"(Brooks). This means that women must have the same skills
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What are some factors that contribute to the gender wage gaps over the past years? In the textbook‚ “Human Resources Management in Canada‚” written by Gary Dessler‚ Nita Chhinzer and Nina D. Cole‚ it is stated that‚ “equal pay for equal work specifies that an employer cannot pay male and female employees differently if they are performing the same or substantially similar work.” (Textbook). This quote shows that there is gender-based discrimination‚ especially in the workforce‚ that needs to be overcome
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