Recently‚ by the development of the modern technology especially the development of social media‚ there is a discussion about whether modern technology is destroying human communication (Keightley‚2012). Modern technology include social networking sites（SNSs)‚ such as Facebook‚ Twitter and MySpace as well as some other high-tech products include digital cinema‚ robots and so on. Some exports mentioned that those modern technology have negative influence on interpersonal relationship (Clayton‚2014)
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Generally Accepted Auditing Standards Heather Sheetz Accounting 491 Julie Oldham March 28‚ 2008 Generally Accepted Auditing Standards Generally Accepted Auditing Standards or GAAS is “a set of systematic guidelines used by auditors when conducting audits on companies’ finances‚ ensuring the accuracy‚ consistency and verifiability of auditors’ actions and reports” (Lexico Publishing Group‚ 2008). The following paper will explain the elements of GAAS and how GAAS is applied to audits. GAAS
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12.25 A 12.29 D 12.33 D 12.37 A 12.26 D 12.30 B 12.34 A 12.27 A 12.31 A 12.35 C 12.28 C 12.32 C 12.36 D 12.39 a. In this situation‚ scope limitation on accounts receivable audit is created because auditors are unable to obtain sufficient appropriate evidence using alternative procedures. Thus‚ if the amounts of wrong account receivables are material but not pervasive‚ the auditor can issue qualified opinion. If the scope limitation if pervasive‚ meaning the amounts of this prohibition
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Inherent Risk Inherent risk is the susceptibility of an account balance or class of transactions to misstatement that could be material either individually or when aggregated with misstatement in other balances or classes assuming that there were no related internal controls. This risk mainly arises at the level of management and the risk factor generally being high. Factors Affecting Inherent Risk: At the level of financial statement Integrity of management; Management’s experience and
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A.19 To perform an attestation engagement on prospective information or pro forma information‚ accountants must do all of the following except: B. Understand the internal controls used in the processes that generated the information A.20 If a nonissuer wants an accountant to perform an examination of its internal controls‚ the accountant should follow: B. AICPA AT 501‚ “An examination of an entity’s internal control over financial reporting that is integrated with an audit of its financial statements
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Week 1 Purpose of audit – enhance the degree of confidence of intended users in the financial report. Expression of an opinion by the auditor on whether – the FR is prepared‚ in all material respects‚ in accordance with applicable financial reporting framework. Opinion – whether the FR is presented fairly‚ in all material aspects‚ give a true and fair view in accordance with the framework. ASA require auditor to exercise professional judgment and maintain professional skepticism throughout
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ROLE OF TECHNOLOGY IN GLOBALIZATION WITH REFERENCE TO BUSINESS CONTINUITY •Technology is the vital force in the modern form of business globalization. Technology has revolutionized the global economy and has become critical competitive strategy. It has globalized the world‚ which drive all the countries to more ethical standards. This paper attempts to show how Technology revolution is sweeping the globe and the transition from manual to electronic delivery of services both in public and private
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Generally Accepted Auditing Standards Maxx Mayeux ACC/490 February 22nd‚ 2012 Linda Carr Generally Accepted Auditing Standard • Describe how these standards apply to financial‚ operational‚ and compliance audits. • Explain the effect that the Sarbanes-Oxley Act of 2002‚ and the Public Company Accounting Oversight Board (PCAOB)‚ will have on audits of publicly traded companies. • Discuss the additional requirements that are placed on auditors from this act and the actions
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course is to impart learners with knowledge and skills pertaining to the basic principles of nutrition and it importance to human life. Expected Learning Outcomes At the end of the course the learners will be able to: 1. Explain dietetics as a profession. 2. Describe the relationship between dieticians and other health professionals. 3. Discuss the standards and ethics of professional conduct among dieticians. 4. Describe the skills and competencies required in modern dietetics. Course Delivery
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TITLE: A VISION OF TEACHING PROFESSION IN 2025 Priyanka Joshi Junior Research Fellow (J.R.F) Dept. of Education Panjab University‚ Chandigarh
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