Audit case You are the engagement partner in a firm of chartered accountant and are reviewing the audit fire of a client ABC ltd. the audit manager has recommended that the audit option is qualified because he is in dispute with the directors of ABC ltd. The audit manager wishes the directors to create a large doubtful debts provision against a major debtor that is over six months old. The directors do not witch to alarm the public about the current liquidity problems of their major costumer because
Premium Auditing Internal control Financial audit
Orthodontics is a branch of dentistry dealing with irregularities of the teeth and their correction. An orthodontist is responsible for fixing the patient’s teeth and doing it safely.Orthodontics is a challenging yet rewarding profession. The process is long‚ academically challenging and expensive but it also has the highest average earnings potential out of any job in the USA. The first thing an orthodontist does with the patient is making a diagnosis‚ determining what is wrong‚ and coming up
Premium Dentistry Medicine Physician
Is Teaching a Profession? For the last 50 years educators have devoted a great deal of energy to the debate over whether teaching can be considered a profession. Unfortunately‚ this turns out to have been the wrong question‚ and so led us to the wrong sort of answers. For example‚ there was a very heated debate in the 1960s and 1970s over whether teachers could organize strikes and still claim that they were members of a professional association‚ rather than a union. This controversy only makes
Premium Sociology Professional
is estimated that 180 million Americans were wireless subscribers and had talked a total of 1.1 trillion minutes‚ up one third from the end of 2003 (Humphreys). These social trends are significant as the statistics show how prevalent the use of technology such as cell phones has become in modern day societies. Cell phones now come equipped with multiple functions‚ with one device replacing the functions formally performed by several. The convenience offered by cell phones has promoted their now ubiquitous
Premium Mobile phone
Effect of technological environment on the behavior of employees The effect of development of tools and technology on the evolution of human activity has long been a major concern for researchers of social behaviour. Marx one of the founding fathers of sociology in his works clearly made a connection between the advent of technology and its impact on production. He clearly viewed technology as a key factor that led to development of the productive means and emphasized it importance in shaping socio-economic
Premium Economic growth Technology Information technology
Contents Introduction: The purpose of the essay I. Legal Profession a) Branches b) The United Kingdom of Great Britain and Northern Ireland c) UK Legal System II. Solicitors a) General Practitioner Lawyers b) Traditions c) Origins III. Barristers a) Architects and Executives b) Legal Advisers and Advocates c) Lawyer-Client Relationship IV. Difference between Solicitors and Barristers and different Governing Bodies. a) Bar council or
Premium Lawyer Law Common law
What does it mean to be a Profession? Professions produce uniquely expert work‚ not routine or repetitive work. Medicine‚ theology‚ law‚ and the military are ―social trustee forms of professions. 1 Effectiveness‚ rather than pure efficiency‚ is the key to the work of professionals—the sick want a cure‚ the sinner wants absolution‚ the accused want exoneration‚ and the defenseless seek security. Professionals require years of study and practice before they are capable of expert work. Society is
Premium Non-commissioned officer Profession Professional
Auditing Research Paper “Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria” (Arens A.‚ Elder R. J.‚ Beasley M. S. 2010). Auditing of a company should be done by an independent person that has no affiliation with the company that is being audited. The auditor needs to be educated enough to process the audit. There are three different types of auditors‚ external
Premium Scientific method Research Quantitative research
The teacher as a person cannot be detached from the teacher as a professional. You are this person. Before you become a professional‚ you must possess and develop characteristics which are attuned to the teaching profession. In other words‚ aptitude towards teaching is a significant factor to one’s success as teacher. A good teacher is a humane person looked up to and highly regarded by others. Like you and me‚ a teacher is a breathing‚ feeling and loving person with inborn qualities as well as
Premium Teacher Intelligence Profession
The Role of Technology in National Development Emmanuel O. Egbogah Executive Chairman Emerald Energy Resources F rom the beginning of time‚ man has strived to improve his way and quality of life. The caveman discovered how to make and use tools‚ developed a logical sequence for activities‚ and evolved processes that added value to his life. The totality of the use and application of his knowledge‚ skills‚ tools‚ and materials constitutes what we today describe as “technology.” If natural
Premium Management Strategic management Marketing