IMPACT OF TECHNOLOGY ON THE ACCOUNTING PROFESSION - A STUDY OF A CPA FIRM’S DISASTER RECOVERY PLANNING Stanley X. Lewis‚ Jr.‚ Troy University Eddy J. Burks‚ Troy University Ernest W. King‚ University of Southern Mississippi Carl Smolinski‚ LSU-Shreveport ABSTRACT The results of an ongoing study of professional accounting firms in the U. S existing research methodology and results included in the 2006 IRMA International Conference reporting the strategic planning by a law firm pertaining to its disaster
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The Auditing Process INTRODUCTION Auditing is defined by the American Accounting Association or AAA as “a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users” (cited in Turney et al p. 108). From that definition‚ it is evident that the auditing process consists of three elements: evidence
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15 April 2013 An Overpaid Profession The salaries of athletes in professional sports are becoming increasingly high. A salary cap should be instituted in Major League Baseball because it would level out the playing field‚ lower salaries would increase revenue‚ and because of this athlete’s personas are becoming inflated. Alex Rodriguez makes $29.5 million dollars a year (Ozanian 26); should a 37 year old who has had hip surgery make that much money playing professional baseball? With the establishment
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25. Fraud is an intentional act involving the use of deception that results in a material misstatement of the financial statements. The two types of misstatements that are relevant to auditors are: The misstatement arising from misappropriation- this occurs when someone steals or misuses an organizations assets. Perpetrators are usually employees and occur when they gain access to cash or cash disbursement accounts and can manipulate them. Misstatement arising from fraudulent financial reporting-
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A BUSINESS RISK APPROACH Auditing 6e Larry E. Rittenberg University of Wisconsin–Madison Bradley J. Schwieger St. Cloud State University Karla M. Johnstone University of Wisconsin–Madison Australia • Brazil • Canada • Mexico • Singapore • Spain • United Kingdom • United States Auditing: A Business Risk Approach‚ 6e Larry E. Rittenberg‚ Bradley J. Schwieger‚ Karla M. Johnstone VP/Editorial Director: Jack W. Calhoun Publisher: Rob Dewey Acquisitions Editor: Matthew Filimonov
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Teacher’s profession Teaching is a very difficult job of great responsibility and most specific character. There is a wide variety of work in teaching‚ so people of this profession should be acutely aware of the tasks and aims they face in their work. The first and probably the most important purpose is to liquidate pupils’ ignorance‚ because the most important things in the world are awareness and learning‚ wanting to know every day of your life more and more and more. So a teacher should
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Professions for Women Rhetorical Strategies Writing any type of paper‚ letter‚ research report‚ or really anything at all requires certain elements to capture or ensnare your audience’s attention. These elements are known as rhetorical strategies—diction‚ syntax‚ imagery‚ and descriptive details. Woolf’s essay “Professions for Women” is no different. Speaking for women who cannot‚ wont or are afraid to speak of the injustices and problems of facing the “phantom and obstacles” of the world she speaks
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provide at least two academic (articles/ books) or professional (newspapers‚ articles) references for each topic. i) Ethical issues facing accounting professionals and auditors. ii) Motivation‚ pressures‚ opportunities‚ to commit financial fraud. iii) Role of internal and external auditors in detection and
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A Library Research on INFORMATION TECHNOLOGY AND ITS SIGNIFICANCE IN THE ACCOUNTING PROFESSION IN TODAY’S MODERN SOCIETY Presented to Elizabeth D. Kapulong‚ MA.Ed UST-AMV College of Accountancy As a partial requirement to complete the course‚ English 3 Prepared by The Tributes Members: Sahagun‚ Abbie Rose R. Pelaez‚ Angelica Marie‚ Cantoria‚ Gabrielle Alcid‚ Ariane Santiago Steffany August 22‚ 2012 ABSTRACT Table of Contents I. THE PROBLEM AND ITS BACKGROUND 4 A
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INTRODUCTION; 2 DEFINITIONS 3 Auditing 3 Financial statements: 4 Educational institutions 4 FINANCIAL AUDITING: 5 Objectives of auditing: 5 Primary objects 6 Subsidiary objects: 6 General Principles Governing an Audit of Financial Statements 6 Qualities of an auditor: 7 Types of audit: 7 Statutory audits: 7 Private audits 7 Internal audits: 7 Required procedures: 8 Auditors report: 9 AUDITING OF EDUCATIONAL INSTITUTIONS 9 INTRODUCTION: 9 Background of auditing educational institutions:
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