"When a threat to independence arises an auditor should consider" Essays and Research Papers

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    2014 What to Consider When Creating a Memorial A memorial is a materialistic piece that is intended to make people remember and have an emotional relationship with the event that took place‚ or person that accomplished a goal or made a great sacrifice that made an impact. What deems something or someone worthy of having a monument created? What should be considered when planning and constructing the monument? There are several factors that should be taking into consideration when preparing to erect

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    Opinion Shopping Impair Auditor Independence and Audit Quality? by: Tong Lu Journal of Accounting Research‚ Vol. 44‚ No.3 (Jun.‚ 2006)‚ pp.561-583 Additional articles: Ghosh‚ A.‚ Moon‚ D.‚ (2005). Auditor Tenure and Perceptions of Audit Quality. The Accounting Review‚ Vol. 80(2)‚ pp.585-612. Myers‚ J. N.‚ Myers‚ L. A.‚ Omer‚ T. C.‚ (2003). Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: Case for Mandatory Auditor Rotation? The Accounting

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    Disability When to Consider Applying for Disability Retirement Eligibility Requirements Applying for FERS Disability Retirement Periodic Medical Exams to Keep Your Disability Benefit Changing Your Retirement to Disability Retirement Termination of FERS Disability Benefit Reinstatement of Disability Benefit if it Stops Disability Retirement Computation Reductions in Disability Annuity Cost of Living Adjustments for FERS Disability Retiree Entitlement to Other Benefits-Effect on

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    Auditors Rotation

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    Auditor Rotation | Raising Auditor ’s Independence | Proposed By: Varun Basantani | Auditor Rotation- Raising Auditor ’s Independence ------------------------------------------------- Abstract: The question for mandatory audit rotation has been a concern to academics‚ investors‚ practitioners and the public at large. This paper is designed to determine the relationship between mandatory audit rotations and audit Independence. The paper makes an earnest effort to evaluate the need

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    five factors that every company needs to be aware of when going global‚ these are dimensions with the goal of developing and to maintaining a global competitive advantage. In essence‚ these decisions determine a focus on continuous strategy. These factors are market participation‚ product/services‚ intensity and focus of the company’s activities‚ government’s role in the country to export‚ and coordination in the decision making of the market. When talking about market participation‚ a key interrogative

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    FACTORS TO CONSIDER WHEN CHOOSING A UNIVERSITY Many people around the world have dreams of becoming a very well known person around the world. Many people want to be doctors‚ engineers‚ lawyers‚ etc. For many of these dreams‚ we would need post-secondary education. More than 50% of the jobs in the world need post-secondary education. If someone wants to be a doctor‚ engineer‚ or a lawyer‚ or some other world renowned profession‚ he/she would need to go to university. When choosing a university

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    The Auditor and Fraud

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    EXPLAIN THE RESPECTIVE ROLES AND RESPONSIBILITIES OF MANAGEMENT AND AUDITORS IN THE PREVENTION AND DETECTION OF FRAUD. The primary responsibility for fraud detection lies with management. This arises due to a contractual duty of care. Directors are able to discharge their duty toward prevention and detection of fraud and error in many ways‚ for example: * Complying with the Combined Code on Corporate Governance * Developing a code of conduct‚ monitoring compliance and taking action against

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    What Should You Consider When Buying a Data Logger? What do you know about the Data Logger? Well‚ experts in the industrial world know about this device from A to Z. This compact‚ yet useful device has changed the way we used to monitor critical parameters such as humidity and temperature. Most loggers just will fit in your palm (so compact.) Anyway‚ inside a Data Logger; there are several parts that store and transfer the data to your laptop or the smartphone. OK‚ you are a first-time Data Logger

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    Auditor Quality

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    Auditor Quality 1. Introduction Over the past 20 years‚ research has been carried out to interpret audit quality and still no agreement on the method of measurement for audit quality. This is because audit quality depends on individual understandings‚ and those conceptions rely on whose perspectives are taken into consideration. The International Auditing and Assurance Standards Board’s (IAASB) lately established Framework for Audit Quality (the Framework) in the purpose to systemize the

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    Audit Committee Quality‚ Auditor Independence‚ and Internal Control Weaknesses Yan Zhang‚ Jian Zhou‚ and Nan Zhou* * All authors are from SUNY – Binghamton. We thank two anonymous reviewers for detailed and insightful suggestions that have significantly improved the paper. We also thank workshop participants at the 2006 American Accounting Association Auditing Midyear Meeting and the 2006 American Accounting Association Annual Meeting for comments‚ and Raj Addepalli‚ Shanshan Chen‚ Yujing

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