paper will discuss three facets of the counseling profession: the current state of the profession‚ potential threats to the profession and the future of the profession. Analysis of the Counseling Profession Current State of the Counseling Profession While the profession of counseling is a little over 100 years old it is only recently that it has come into its own in terms of parity and respect among other professionals‚ legislators and the public. Licensure is now available in every state lending
Premium Counseling Social media Future
Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
Premium Invoice Financial audit General ledger
The Profession of Arms The United States Army Professionalism is a calling – not a job. “Let the buyer trust” Professions relationship with the layperson is governed by the dictum Credat Emptor. Understanding the meaning of a Profession‚ Balancing Roles of the Professional leader and the Army’s Professional Culture will help explain what the Human Resource Sergeant Role in the Army Profession means. Profession-Embrace‚ understand‚ and competently practice the expertise of the profession. The
Premium Soldier Military United States Army
International Accounting – Chapter 1 1. Explain why an individual investor might want to invest in an international growth fund. An individual investor might want to invest in an international growth fund if they are seeking to become more diversified. During times when the US stock market is poorly performing‚ it is likely that its foreign counterparts will be doing well because the two markets often have an inverse relationship. An investor might also want to invest in an international growth
Premium Investment Finance Asset
1. An audit charter should: A. be dynamic and change often to coincide with the changing nature of technology and the audit profession. B. clearly state audit objectives for‚ and the delegation of‚ authority to the maintenance and review of internal controls. C. document the audit procedures designed to achieve the planned audit objectives. D. Outline the overall authority‚ scope and responsibilities of the audit function. Answer:_____D______________________ 2. Which of the following
Premium
3.3 In God We Trust Feel like Christ and you will be a Christ; feel like Buddha and you will be a Buddha. It is feeling that is life‚ the strength‚ the vitality‚ without which no amount of intellectual activity can reach God. – Swami Vivekananda (1863-1902)‚ the Indian Spiritual leader of the Hindu religion (Vedanta). He was a disciple of the 19th century Indian mystic-saint Sri Ramakrishna. He was the founder of the Ramakrishna Order of Monks. Trust is independent. God said it – I believed
Premium Christianity Jesus Buddhism
There is a debate that is as controversial as police officers holding a degree and that is whether the law enforcement career is a profession or craft. Although‚ the classification of police work as a craft‚ trade‚ or a profession was the subject of intense controversy‚ there appeared to be little doubt that the trend toward professionalization was exerting a powerful impact on the field of law enforcement. Many officers argue that policing is a craft that you must have passion for and academies
Premium Police Learning Skill
stewards of the people‚ other resources‚ and profession entrusted to our care. By our oath‚ we are morally committed to support and defend the Constitution. By its characteristics of trust‚ honorable service‚ military expertise‚ stewardship‚ and spirit de corps; we as Army professionals are responsible for acting as a “steward of the Army Profession while adhering to the highest standards of the Army’s ethic.” The ADRP 1 describes the Army culture of trust and its inherent relationship with the Army
Premium
5-52 Trend analysis‚ common-size financial statements‚ and ratios are presented for the Brody Corporation in Figure 5.4. Assume that you are auditing Brody ’s financial statements for the year ended 12/31/X8. You have performed tests of controls over the recording of gross sales and believe that the system is operating effectively and that 7 percent represents an accurate estimate of the increase in gross sales for 20X8 over the amount for 20X7. You should also assume that the financial statements
Premium Generally Accepted Accounting Principles Balance sheet Financial statements
Burlingham Bees 1. AU 329 a. Based on the standards‚ describe the guidelines for developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence (para. 9-22). i. .09 Reliance on substantive tests: may be derived from tests of detail‚ from analytical procedures‚ or from a combination of both. The decision about which procedure to use is based on the auditor’s judgment. ii. .10 Level of assurance: analytical procedure
Premium Revenue Income statement Net income