interested applicants for Principal I positions. The National Educators Academy of the Philippines (NEAP) administers and conducts the test in coordination with the Schools Divisions Offices (DOs) through the Regional Offices (ROs). For more information on the Principal’s Test‚ read DepEd Order No. 97‚ s. 2011‚ the Revised Guidelines on the Allocation and Reclassification of School Head Positions. Announcements ADVISORY (July 14‚ 2015) The schedule for the conduct of the 2015 Principals’ Test is reset to
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Accounting Education: an international journal Vol. 20‚ No. 2‚ 203– 222‚ April 2011 Adding Value to Audit Education through ‘Living’ Cases JULIE DRAKE University of Huddersfield‚ UK Received: November 2009 Revised: July 2010 Accepted: September 2010 ABSTRACT This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in
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which exceeds materiality of $50‚000. c. The auditor should either propose an audit adjustment so that the unadjusted statement amount is less than materiality‚ and/or perform more testing to obtain a better estimate of the population misstatements. The additional testing will likely focus on receivables and inventory because they have the largest estimated misstatements. 9-28 a. The following terms are audit planning decisions requiring professional judgment: Preliminary judgment about materiality
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Time: Sadler Commission was formed in the year 1917 under the presidentship of Dr. Michael E. Sadler‚ the Vice Chancellor of the university of Leeds. It is also known as Calcutta University Commission of 1917. Object: The main objective of the Commission was ’to inquire into the condition and prospects of the University of Calcutta and to consider the question of a constructive policy in relation to the question it presented’. Besides the Commission was to determine the ideals and standard of
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The Law Commission In the United Kingdom‚ the supreme law-making body is Parliament. Through this‚ the government introduces numerous laws to implement its political agenda. The Law Commissions was set up by the Law Commission Act 1965 to “keep under review of all the law‚” s3(1)‚ being one the many influences on Parliament to make or repeal laws. Independent from the government and their politically generated views‚ the body is headed by five Law Commissioners‚ headed by the Chairman‚ also known
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* Admission * Photo Gallery * Contact Us | | | INTRODUCTION TO HUNTER COMMISSION - 1882 | | | UNIT STRUCTURE | 1. | Learning Objectives | 2. | Introduction | 3. | Hunter Commission of 1882 1. | Aims and Objectives of the Commission | 2. | Its Recommendations on Primary Education | 3. | Its Recommendations on Secondary Education | 4. | Assessment of the Recommendations of the Commission | | 4. | Let Us Sum Up | 5. | Further Readings | 6. | Answers to Check Your Progress
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Fundamental concepts of f/s audit Materiality misstatement of accounting information. is a matter of professional judgment Audit risk The auditor expresses an inappropriate audit opinion when the financial statements are materially misstated‚ Evidence (more than “per discussion with client) Major phrases of audit: Client acceptance/continuance; Preliminary engagement activities; Establish materiality and assess risks; Plan the audit ;Consider and audit internal control; Audit business processes and
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Q1 - What is the relationship between the risk assessment process and the collection of audit evidence? The risk assessment process happens at the very beginning of the engagement and is to determine the level of risk present in the company. The risk assessment phase is when the auditor assess the client’s situation‚ conducts an independence threat analysis and decides whether to accept the client or not. The risk assessment is influenced by various factors such as the degree to which external
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Joint Commission As reviewing the Joint Commission‚ I learned a lot of information that I didn’t know. Joint Commission accreditation can be earned by many types of health care organizations‚ including hospitals‚ doctor’s offices‚ nursing homes‚ office based surgery centers‚ behavioral health treatment facilities‚ and providers of home care services. There are several different types of health care facilities accredited by the Joint Commission such as‚ Ambulatory Health Care‚ Behavioral Health
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6/9/2013 The Joint Commission has a list of national patient safety goals were set in place to guide improvements in safety of patients and to help highlight any problem areas within the healthcare systems regarding patient’s safety (The Joint Commission‚ 2013). The goals created for patient’s safety are listed and described through evidence based solutions in order to assess each goal. The Joint Commission focuses on several topics‚ all of include an importance
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