What is the Difference Between a Cosmetologist and an Esthetician? Although a cosmetologist (with the right training) is sometimes also an esthetician‚ an esthetician is not usually a cosmetologist. That’s because cosmetology incorporates general care for hair‚ skin‚ and nails whereas esthetics‚ as a career‚ is solely about specialized skin care. Licensed estheticians‚ in general‚ have received more advanced training than cosmetologists in various facial beauty treatments‚ makeup application
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Tax Investigation must be clearly separate from Tax Audit. Tax Investigation is an inspection of the tax payers business or individual books‚ records or document in order to ensure the tax payer had reported the correct amount of income and tax that need to pay in accordance with tax laws and provisions. Tax investigation will be carried on by surprise which also known as back duty case. It was conducted on behalf of owner and outsiders like investors. When there is suspected based on detailed and
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Plant and equipment (PPE) 21 D. Trade payables transactions and balances 21 Implementation Plan 25 Executive Summary This report is for Wendig Ltd for the year ended July 2010. The report is focused on highlighting significant audit risks‚ Key assertions and relevant internal controls concerning various segments of the business namely Inventory balances and purchases transactions‚ Trade Receivables and Credit Sale System‚ Property Plant and equipment‚ Trade payables transactions
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the threat to living things. 1. What is the difference between a. and a. Melting Icebergs As the earth warms‚ the icebergs at the North and South Poles melt‚ making it more difficult for polar bears and other cold-weather species to live. Melting icebergs can raise ice levels‚ endangering the safety of coastal residents. 2. What is the difference between a’smart’ and a’smart’? Wildfires Higher temperatures can cause more wildfires.The
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RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT Professor PhD Atanasiu Pop‚ „Babeş-Bolyai” University of Cluj-Napoca‚ e-mail: apop@econ.ubblcuj.ro PhD Student Cristina Boţa-Avram‚ „Babeş-Bolyai” University of Cluj-Napoca‚ e-mail: botaavram@gmail.com PhD Student Florin Boţa-Avram‚ „Babeş Bolyai” University of Cluj-Napoca‚ e-mail: botaavramflorin@yahoo.com ABSTRACT: Analyzing the evolution process of internal audit‚ from its beginnings and so far‚ we can easily notice that internal audit function was
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Chapter 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions Solution of Practising Problems 14-4 BestSellers.com could integrate its online ordering system with its inventory system so that a book shipment is made only after the customer’s credit card company approves the customer’s purchase. Because credit card issuers often transfer funds electronically almost immediately after a sale‚ BestSellers.com could also set up their system to
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Audit Documentation Purpose: 1. Main evidence of procedures‚ work performed on audit 2. Prepare sufficient & appropriate audit documentation on timely basis 3. enhance audit quality 4. facilitate effective review 5. evaluate audit evidence obtained & conclusions reached before finalizing auditor’s report 6. assisting audit team plan & perform for audit 7. assist audit team members’ supervise & direct audit work‚ discharge responsibilities (Quality Control
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DQ 18. Explain how an IT environment affects independent verification. Independent Verification. Verification procedures are independent checks of the accounting system to identify errors and misrepresentations. Information technology drives the financial reporting processes of modern organizations. Automated systems initiate‚ authorize‚ record‚ and report the effects of financial transactions. The completed and stable IT environment can affects independent verification more effective. 20. Discuss
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internal control risks that have an impact on the financial reporting framework in an organization. Q2 (a) Outline four audit procedures you would carry out to verify the following items: i. Leased property ii. Goodwill (b) Makau and Associates‚ an accounting firm‚ are the auditors of Eastview Petroleum Ltd. For the year ended 31 December 2012. You are a member of the audit team and the following information relates to the client: 1. The company has six petrol stations located in different
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What is the difference between a Democracy and a Republic? Almost ALL of the social problems in this country are derived from the fact that Americans don’t even know what kind of government they have! If you are like most people‚ you think that the United States is a democracy. If you do‚ then you are wrong! Recite the pledge of allegiance. Notice that it says "...and to the republic for which it stands." Now open your copy of the constitution to Article IV‚ Section 4. (You do have a copy
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