AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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Taking a gap year a sword with two blades. It strikes me that the students should take a gap year. I think that students should have the time to refresh their mind before joining university. However a sizeable number of people may oppose me. For instance‚ some people say that if the students took a gap year he / she can find a job‚ therefore they would earn money and they will not think about the university anymore. Moreover‚ the gap year makes the students lose their motivation and their
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Generation-X What is Generation-X .the post-baby-boomer’ generation. Generation-X is the word that stands for the children of the baby boomer generation in America. It has been coined as such because of the diversity and lack of homogeneity of this population‚ which stands in sharp contrast with the baby- boomer generation. X stands for the unknown‚ unpredictable variable. .the 52 million Americans born between 1965 and 1981. Technically‚ Generation X is classified as
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The Gender Achievement Gap Rena Godfrey Capella University ED5540 Strategies for Eliminating the Achievement Gap Quarter & Year: Fall 2013 Email: godfreyrena@gmail.com Instructor: Marge Zuba‚ Ed.D. Gender Achievement Gap One of the most interesting and actively debated areas in educational research concerns the gender-based achievement gaps in math and science. Despite research efforts and statistical data backing up the notion that girls are falling
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called the loanable funds model. Draw a graph illustrating the determination of the real rate of interest‚ as described by that model. Be sure to identify the names of each axis‚ and label the curves. Explain and illustrate on that graph what happens in the macro-economy if the level of government spending falls. - In that circumstance‚ what happens to: (explain real briefly) Real GDP Consumption Tax revenue The real interest rate Private sector Investment The government’s Deficit Unemployment
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to the job market‚ there are not many jobs available because most of them are transferred to other countries‚ especially due to discrimination barriers. According to the Brink News article‚ "The Gender Gap in Cybersecurity Can‚ and Should‚ Be Closed"‚ Brooks stated that "In order for the gender gap to disappear‚ society has to change its ideas on women’s true place in American society"(Brooks). This means that women must have the same skills
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The wage gap has yet again received some much deserved scrutiny as the Australian Greens political party‚ a left-wing environmentalist party who have gained increasing support from the Australian public in recent years‚ released on 31 July‚ 2015 that they will be introducing a bill to parliament in the next month which aims to eliminate “salary secrecy” within workplaces by banning “pay gag clauses” and ensuring that existing “gag clauses” are unenforceable. “Gag clauses” are contractual clauses
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What are some factors that contribute to the gender wage gaps over the past years? In the textbook‚ “Human Resources Management in Canada‚” written by Gary Dessler‚ Nita Chhinzer and Nina D. Cole‚ it is stated that‚ “equal pay for equal work specifies that an employer cannot pay male and female employees differently if they are performing the same or substantially similar work.” (Textbook). This quote shows that there is gender-based discrimination‚ especially in the workforce‚ that needs to be overcome
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I believe that the gender pay gap is caused by gender bias. Although the government has already adopted policies that are aimed at reduction of gender inequalities‚ the gender pay gap is still prevalent in the United States. The wages of women can be brought closely in line with the wages of men. It is crucial to explore the major causes why women earl less than men. I agree with the fact that the Equal Rights Amendment Campaign had a positive impact on the labor market in the 1970s. It was found
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Gap Inc. began its journey 1969 as a small retail store in San Francisco‚ California where it concentrated its sales on Levi’s jeans. In its early stages as a small retail business it was known as The Gap. By the end of the 1970’s‚ Donald and Doris Fisher‚ owners of The Gap‚ had expanded The Gap to six stores. The company went public in 1976. By the early 1980’s‚ The Gap had over five hundred stores; largely targeting a teenage customer base. In 1983 the Fishers hired Mickey Drexler as Gap
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