Group of: Mervat ‚ Salema‚ Ola‚ and Noha MBA Port Said Group 1- Segmentation: Geographically: Port Said Governorate Demographically: Key early years customers should include: * parents ( Working parents‚ high income ‚ well educated ‚ good English background) * Students (3-5 years old ) ‚ disciplined ‚who are in need to: -- - Enhance physical‚ social‚ intellectual‚ language and emotional development. - Have reading‚ writing and getting them “ready”
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What is SAS SAS is an abbreviation for Statement of Auditing Standards‚ which provides guidelines on generally accepted auditing standards. Accounting Standard Board (ASB) issues them on matters that deal with the preparation and issuing of audit reports for non-users. Statement of Auditing Standards has different sections - each dealing with professional standard with an assigned standard number. SAS 115 It establishes the procedures and process of communicating internal control related matters
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AUDIT DELAY AND THE TIMELINESS OF CORPORATE REPORTING: MALAYSIAN EVIDENCE Raja Adzrin Raja Ahmad* Khairul Anuar Kamarudin* * Lecturers‚ MARA University of Technology‚ Malaysia ABSTRACT This paper investigates the determinants of audit delay in Malaysia. The sample comprises 100 companies listed in the Kuala Lumpur Stock Exchange during the period 1996-2000. Descriptive statistics indicate the audit delay to be more than 100 days for the five years under study with a minimum standard deviation of
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everyone. So‚ each one of us must be aware of our actions and must exhibit appropriate behavior at all times for through our actions we influence other people and people tends to imitate our actions. There is a saying that goes “Anumang gawa ng matanda‚ sa mata ng bata ay tama”. Second‚ learning is an internal process that may or may not lead to a behavior. Here‚ the individual internally processed the acquired knowledge and consequences of the action plays a vital role. If the action has a positive
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Mandatory Audit Partner Rotation‚ Audit Quality‚ and Market Perception: Evidence from Taiwan* WUCHUN CHI‚ National Chengchi University HUICHI HUANG‚ Syracuse University YICHUN LIAO‚ National Taiwan University HONG XIE‚ University of Kentucky 1. Introduction Mandatory audit partner rotation has existed in the United States since the 1970s‚ when the American Institute of Certified Public Accountants (AICPA) required that audit partners in charge of Securities and Exchange Commission (SEC) audits be rotated
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Quality School LEADERSHIP | A QUALIT Y S CHOOL LE A DE RSHI P I s s ue Brief How Rigorous Are Commonly Used Principal Performance Assessment Instruments? Januar y 2012 Measuring Principal Performance Quality School LEADERSHIP High-performing and dramatically improving schools are led by strong principals. The Quality School Leadership (QSL) services developed by American Institutes for Research gives educators the tools they need to hire and assess their leaders. Our Quality
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1 Chapter 7: Audit Evidence I. Definition: Evidence – information used by the auditor to draw conclusions on the fair presentation of the financial statements. Audit objectives suggest the types of evidence to accumulate. II. Decisions on evidence accumulation A. Which audit procedures to use. General Objectives: Six TRAOs Eight BRAOs Four PDAOs Accounting Cycles: Five Management Assertions Specific Objectives: At least: Six TRAOs Eight BRAOs Four PDAOs Audit Procedures: At least one
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Lab 106 Static and Kinetic Frictions Objectives: Our objectives are to measure the static and kinetic frictional forces using force sensors. Also‚ to determine the coefficient of static and kinetic frictional forces‚ amd the relationship between the frictional forces. Background/Sketch: **attached** Data Analysis: Cart= 82.45g Normal (N) Static (N) Kinetic(N) 100g 1.78 0.63 0.477 200g 2.76 0.83 0.716 300g 3.74 1.19 1.163 400g 4.72 1.67 1.520 500g 5.71 1.79 1.699 600g 6.69 1.88 1.670 1.00kg
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1. Introduction Piele SA started a budget committee consisting of the chief accountant‚ a cost accountant‚ a technical director‚ and heads of the production departments. The committee was formed to help develop a budget using the zero-based budgeting system. Piele SA’s budget was based on the expected level of activity in sales that the firm expected to generate during the year. Piele SA started its budget from zero‚ and continued to re-evaluate and adjust targets throughout the operating year;
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theft. D. Expected effectiveness of controls. 13. The risk that an auditor’s procedures will lead to the conclusion that a material misstatement does not exist in an account balance when‚ in fact‚ such misstatement does exist is referred to as A. Audit risk B. Inherent risk C. Control risk D. Detection risk 14. Evidential matter concerning proper segregation of duties ordinarily is best obtained by A. Preparation of a flowchart of duties performed by available personnel. B. Inquiring whether
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