substantial source of protein to complement Nigerian carbohydrate meals. Sadly Nigerians inclination to go into business in the fields where thousands have already made their fortune has led to the ulter neglect of such lucrative area of snail farming in Nigeria or export at international market. Many people see snails here and there. Some people take it as meat. But quite a number don’t know how to go about rearing them. This is made worse because snails‚ which belong to the family of animal called MOLLUSCA
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THE PROBLEMS FACING THE NIGERIA JUDICIARY SYSTEM THE JUDICIAL SYSTEM IN NIGERIA Nigeria operates a federal political structure under the Constitution of the Federal Republic of Nigeria‚ 1999. The Federation consists of 36 (thirty six) States and a Federal Capital Territory. This constitution vests the legislative‚ executive and judicial powers of the Federal Republic of Nigeria in the National Assembly‚ the Executive and the courts established there under respectively. The powers of the States are
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In recent years‚ as the collapse of some renowned companies‚ the issue of audit independence turns to be more and more concerned by the international regulators. Independence is the cornerstone of the auditing profession‚ and auditor’s opinion is suspect if lack of independence. However‚ in some circumstances‚ some potential threats of audit independence would be generated as jointly provision of non-audit and audit services to the audit client. Although it will create threats to independence‚ some
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requirement as per the Banking and Financial Institutions Act 2006. Results of this study deliberate that‚ the risks management and corporate governance related activities of internal auditors are incorporated merely as statutory obligations and do not provide additional value to the stakeholders. We assert that that internal auditing in Tanzania commercial banks is still embracing the conservative approach which is primarily concerned with compliance and monitoring rather than adopting value added approach
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Language is not the only problem faced by international students in UK. Nowadays with the growth of global economy‚ rising people are aware of the importance of education as well. As stated by Coughlan‚ there are a significant increasing number of students who are studying abroad in countries like UK where people think that they can receive high-quality education. Meanwhile‚ their study career in UK‚ although language probably will be a principal problem for international students to face‚ there
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Internal and Governmental Financial Auditing and Operational Auditing Review Questions 26-1 Internal auditors who perform financial auditing are responsible for evaluating whether their company’s internal controls are designed and operating effectively and whether the financial statements are fairly presented. This responsibility is essentially the same as the responsibility of external auditors who perform financial audits. The two types of auditors are also similar in that they both must
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they encounter an array of obstacles. Apart from the problem of language being a communication barrier‚ international students also suffer from hindrances such as integrating into another culture‚ adapting to climate changes‚ and even the unfortunate case of racial discrimination. This essay will explore the financial difficulties experienced by some students‚ culture shock‚ and lastly‚ the sense of alienation of the students. The first problem for many international students is to understand the
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Safeguard of auditor independence (i)Established An Audit Committee We support the given measure as Sarbanes-Oxley Act of 2002‚ Section 204 requires auditors reports to audit committee (www.sarbanes-oxley.com).First‚ such committee is independent non-executive directors provide auditors an independent point of reference than executive directors of the company. Second‚ it enhancing the independence of auditors by provides a direct channel of communication between top management and the auditors. As such
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a) The Report’s main points The report identifies the complexities that exist within the economic paradigms with relations to uncertainties and economic instability that have characterized the markets and businesses at large. The report analyzes the imperatives of organizations identifying efficient approaches to governance‚ risk and compliance (GRC). This is a sensitization on the part of various business organizations and entities about business environment that involves a number of risks and
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NATURE of AUDITING‚ ATTESTATION AND ASSURANCE SERVICES Let us understand a few terminologies before going further in the discussion of the details of auditing and assurance since these terms will be used often throughout the text. Auditing‚ attestation and assurance services are often used interchangeably because they encompass the same decision-process: defining the decision problem‚ defining the alternative choices‚ identifying and obtaining information relevant to the decision problem‚ evaluating
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