Concept and significance of Auditing The word ‘audit’ is derived from the latin word ‘audire’ which means to hear. In the olden times‚ when frauds or errors were suspected as regards receipts and payments in business or to verify tax amount payable to the king‚ explanations would be heard from persons responsible for keeping accounts. Today‚ audit is more than just cash verification. It is reporting about the financial position of an organization as disclosed by the Profit and Loss account
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Assessing the Development of Voluntary Internet Financial Reporting and Disclosure in Egypt A Thesis submitted for the Degree of Doctor of Philosophy By Doaa Abd El Rehim Mohamed Aly BSc in Accounting MSc in Financial Accounting Department of Accounting and Finance Hull Business School 2008 To My Mum Acknowledgement I would like to express my sincere thanks and great respect to those who helped and encouraged me towards the completion of this research. I wish to give special thanks and to
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ACADEMIC LEARNING AND LANGUAGE LEARNING GUIDE Reporting Verbs In academic writing‚ you will often need to refer to the research of others‚ also called secondary sources. A reporting verb is a word which is used to talk about or report on other people ’s work. Reporting verbs can be used to great effect‚ but the difficulty with using them is that there are many‚ and each of them has a slightly different and often subtle meaning. Introduction In academic writing‚ it is important to present
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Gujarat University Syllabus for Choice Based Credit System Master of Arts For the Academic Year 2012-2013 & Until further notice 1 Design and structure of the Course: 2012-2013‚2013-2014‚2014-2015 Department English Se mes ter I No. ENG401 ENG402 ENG403 ENG404 ENG405 ENG406S English II ENG407 ENG408 ENG409 ENG410EA ENG410EB ENG411EA ENG411EB ENG412S English English III IV ENG501 ENG502 ENG503 ENG504EA ENG504EB ENG505EA ENG505EB
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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 fund if these funds are projected to have high growth potential‚ which would translate into a higher return than if the investor were to invest in a US growth fund
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Applied Auditing Audit of Plant‚ Property and Equipment – Lecture Definition Property‚ plant and equipment are tangible items that: a) are held for use in the production or supply of goods or services‚ for rental to others‚ or for administrative purposes; and b) are expected to be used during more than one period. Recognition An item of PP&E should be recognised only if its cost can be measured reliably and it is probable that future economic benefits associated with the item will
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The internal environment: * Strategic competitiveness and above – Average returns result when Internal organization (What a firm can do : function of resources‚ capabilities‚ and core competencies) matches External environment ( What a firm might do : function of opportunities in the firm’s external environment → Competitive Advantage * Competitive advantage key points: * No competitive advantage lasts forever. * Over time‚ rival use their own unique resources‚ capabilities‚ and
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A Tutorial on JasperReports‚ iReport and JFreeChart Página 1 de 21 A Tutorial on Reporting in JAVA using JasperReports‚ iReport and JFreeChart Onur Derin‚ oderin(a)softhome.net‚ Parsera Information Technologies This tutorial aims to get the reader acquianted with the three of the open source JAVA reporting tools‚ namely JasperReports[1]‚ iReport[2] and JFreeChart[3]. A.What is a Report? B.How are JasperReports‚ iReport and JFreeChart related? JasperReports iReport JFreeChart C.Creating a Sample
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Accounting Ordinance due to publicizing the annual reports with false information. This ethical issue connects to fraudulent financial reporting by management personnel and accountants. Fraudulent financial reporting is defined to be misstatements of accounts and disclosure of a company’ financial statements publicized to investors. Most of such issue involves two kinds of misstatements which are intentional mistakes and serious omissions of accounts and disclosure in financial statements in order
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accountants and propose ideas on how to repair the image of accountants. Let us begin by defining what ethics mean and what it really means to be ethical according to the AICPA (Amlie). BACKGROUND According to Louwers‚ ethical behavior can be defined in two ways; “(1) ethical behavior is that which
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