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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many of our lives. Primo Levi had taught the world about what truth is‚ and the horrors of intolerance. His life experiences have given us valuable lessons that we as individuals have an obligation to learn from so that in generations to come our children will not repeat the same mistakes. We must never forget. We must always remember (“ Primo Levi”) Primo Levi was born on July 31‚ 1919 and died by a suicide attempt. His parents were named Cesare and Ester‚ and his sister was named Anna Marie
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to serve as an aid‚ to improve their qualities in different aspects‚ and to be aware of their shortcomings; second‚ for the students‚ to communicate their views regarding the qualities that review centers should possess. The results indicated that CPA Review School of the Philippines (CPAR) is the students’ preferred accountancy review center in Metro Manila. The result also indicated that the top five (5) qualities that review centers should possess are teaching strategies‚ passing rate‚ faculty
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Multiple Choice—CPA Adapted Chapter 14 – Long Term Liabilities 1. On July 1‚ 2010‚ Spear Co. issued 1‚000 of its 10%‚ $1‚000 bonds at 99 plus accrued interest. The bonds are dated April 1‚ 2010 and mature on April 1‚ 2020. Interest is payable semiannually on April 1 and October 1. What amount did Spear receive from the bond issuance? a. $1‚015‚000 b. $1‚000‚000 c. $990‚000 d. $965‚000 2. On January 1‚ 2010‚ Solis Co. issued its 10% bonds in the face amount of $3‚000‚000
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This exam covers general legal knowledge relating to the business environment‚ a basic knowledge of the law of contracts‚ and an understanding of the responsibilities and risks that arise in business‚ with particular regard to the law relating to corporate entities. Topics: 1. Sources of law 1.1 Identify the sources of different types of law 1.2 Identify the features of the different legal systems 1.2.1 Common law 1.2.2 Civil law 1.2.3 Sharia law 2. Common law and legislation: precedent
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assalamualaikum‚ One of the common challenges faced by Malaysian multinational company is cultural diversity. Culture is the learned‚ shared way of doing things in a particular society. It is the way‚ for example in which its member eat‚ dress‚ greet and treat one another‚ teach their children‚ solve everyday problems‚ and so on ( Schermerhorn‚ Hunt‚ Osborn 2003). Cultural diversity in workplace refers to the range of differences between individuals in an organization. It affects the way in
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elementary children. An assessment of effective classroom management techniques that have been identified for children with ADHD is followed. Working with ADHD children in the classroom‚ and then researching the subject has several advantages. New information that has been learned will be applied very soon in the classroom‚ and the students will benefit from this information. An article was written about a study that was conducted to figure out what the best strategy is when managing ADHD in the
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CPA Program—professional level Ethics and Governance Workshop 3—Corporate social responsibility (Module 5) Presentation Slides 2-slide view Semester 1 2012 Author: Craig Deegan Published by Deakin University on behalf of CPA Australia Ltd‚ ABN 64 008 392 452 © CPA Australia Ltd 2012 The contents and any information contained in this document (Information) are for general information only. They are not intended as professional advice. For any professional advice‚ please consult
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Managing children on watching television The definition for television is a system for transmitting visual images and sound that are reproduced on screens‚ primarily used to broadcast programs for entertainment‚ information‚ and education. The history of television comprises the work of numerous engineers and inventors in several countries over many decades. The first practical demonstrations of television‚ however‚ were developed using electromechanical methods to scan‚ transmit‚ and
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in Sleep” by Louise Bogan and “Shoeing the Currach” by Mary O’Malley are short‚ but intense poems. “Tears in Sleep” is one stanza that is composed of nine lines. “Shoeing the Currach” is three stanzas. The first stanza is five lines‚ the second stanza is five lines‚ and the third stanza is three lines; therefore‚ there are 13 lines total. While “Tears in Sleep” is about the main character crying in their sleep and feeling sadness while being alone at night‚ Shoeing the Currach is about a woman who
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