CGAP Certified Government Auditing Professional ® ® CCsA Certification in Control Self-Assessment CfsA ® Certified Financial Services Auditor CERTIFICATION CANDIDATE HANDBOOK www.theiia.org/Certification www.theiia.org/Certification i IMPORTANT NOTE: The information in this handbook describes the application‚ registration‚ and certification processes for those IIA certification candidates who register through IIA Global Headquarters. It is not applicable to candidates
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B.C. Home » Agriculture » Apiculture Ministry of Agriculture What is Apiculture? Apiculture is the management and study of honeybees. Apiculture is derived from the honeybee’s Latin name Apis mellifera‚ meaning ‘honey gatherer’. Since bees do not collect honey but nectar from which honey is made‚ the scientific name should actually be Apis mellifica meaning ‘honey maker’. Although apiculture refers to the honeybee‚ the vital role all bees play in the pollination of crops and flowering plants
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Financial Statements Paper Part Two The financial condition of a company as reported in the company’s financial statements for a period gives company management the information needed to make vital business decisions including the decision to expand in nature or how to determine industry trends in nature by using a trend analysis. In this paper‚ I will discuss Landry’s Restaurants management assessments of the financial condition and explain whether or not those assessments agree with my previous
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Non-Audit Services and Knowledge Spillovers: An Investigation of the Audit Report Lag Angela Walker and David Hay1 University of Auckland Acknowledgements: We gratefully acknowledge helpful comments by Robert Knechel‚ Yi-Hsing Liao‚ and participants at the International Symposium on Audit Research in Maastricht and the Australian National Centre for Audit and Assurance Research workshop at Australian National University. This research was supported by a grant from the University of Auckland under
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Managerial Auditing Journal Emerald Article: Audit evidence: the US standards and landmark cases Rocco R. Vanasco‚ Clifford R. Skousen‚ Richard L. Jenson Article information: To cite this document: Rocco R. Vanasco‚ Clifford R. Skousen‚ Richard L. Jenson‚ (2001)‚"Audit evidence: the US standards and landmark cases"‚ Managerial Auditing Journal‚ Vol. 16 Iss: 4 pp. 207 - 214 Permanent link to this document: http://dx.doi.org/10.1108/02686900110389151 Downloaded on: 30-04-2012 References: This
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HISTORY This Income Statement also known as the Earnings Statements or statement of operation‚ is one of the four Financial Statement used by accountants‚ business owner’s‚ and investors. The Income Statement provides a detailed look into how profitable a business has been over a designated period of time. OBJECTIVES To be able to give Accounting Technology students quick reference when it comes to Income Statements. WHAT IS INCOME STATEMENT? This income statement tells how much
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system of analyzing and verifying summarized business/financial transactions and reporting their results. Accounting is more than just adding numbers and being good at math. Accountants have to “ensure that financial records are accurate and that taxes are paid properly on time.” (Bureau of Labor Statistics [BLS]‚ 2012‚ para. 1). There are several different types of accounting. These types include‚ auditors‚ forensic‚ public‚ tax professional‚ financial advisor‚ and consultants. It takes a lot of hard
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Reason: There is no control to ensure that the actual raw material signed in is actually received and used. 2. The inventory control department uses weekly reports of production and standard formula to calculate ingredient use. Reason: There is no way of ascertaining the actual raw materials used. 3. The inventory control department prepares purchase requisitions. Reason: This is not an authorized way of preparing purchase requisitions. MAINTENANCE PARTS AND SUPPLIES 1. The practice
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1. The rationale for choosing Colgate-Palmolive as a company for potential investors Colgate-Palmolive is a global company that needs no further introduction to potential investors. Although best known for its namesake Colgate brand of oral hygiene products‚ the company’s stable of brand names extends far beyond applications for the mouth. The company is also the proprietor of Irish springs soap‚ Speed Stick deodorant‚ Palmolive dish soap‚ and even Science Diet pet foods. The super company has more
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Page - 1 - of 4 CHAPTER 1 Audit and Review 1 WHAT IS AN AUDIT An audit has been defined as “an independent examination of‚ and expression of opinion on‚ the financial statements of an enterprise by a duly appointed auditor in pursuance of a relevant statutory or professional obligation”. Independent – an auditor is remote from the enterprise that he/she is reporting on. This independence is defined by law and professional practice. Opinion – an auditor gives an opinion. He does not certify
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