Introduction The topic of the report is an exploration of a career option and a Tax Auditor at Canada Revenue Agency. The purposes of this report are to not only prepare myself for the position by examining and learning but also introduce a different field of work to colleagues All residents in Canada must pay a tax and Canada Revenue Agency (CRA)‚ formally known as Revenue Canada‚ is a federal agency that has as its main function the administration of Canadian tax laws for most of the provinces
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2.0. FACTORS TO CONSIDER WHEN BUYING FROM ABROAD (Ng’holombi D.W. –BBA Procurement & Logistics Management‚ CPSP) 2.1. Identifying a Supplier: An international buyer‚ among other things to consider is where he or she is going to source his or her requirements. To many buyers especially who are starting this transaction‚ always suffer a lot of problems and some times they end into buying from unreliable suppliers. It is very important to put in mind that‚ identifying a supplier is a professional
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Auditor Responsibility The expectation is that an auditor should be held responsible for the quality of his/her work. This is because a major error or omission by the auditor can result in a false opinion. Auditors have a moral‚ professional and legal responsibility. In the Companies Act 2006‚ Section 507 prevents auditors knowingly or recklessly causing an audit report to include any matter that is “misleading‚ false or deceptive in a material way”. To be proved in cases of civil liability
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SUMMARY OF THE INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF NIGERIAN ENAMELWARE PLC. NAME OF THE COMPANY: Nigerian Enamelware Plc. NAME OF THE AUDITORS: Akintola Williams Deloitte‚ Charted Accountant‚ Lagos Nigeria. SOURCE OF INFORMATION: Annual Report & Accounts 2012. SCOPE: The financial statement audited by the auditors include; the balance sheet‚ profit and loss account‚ statement of cash flow‚ value added statement‚ financial summary‚ significant accounting policies and other
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PRACTICE - EXERCISE Prior to coming for Lead Auditor course‚ read each of the following questions carefully and answer with reference to ISO 9001:2008. Try to identify the applicable clause number in each case. . 1. Does the standard require Quality objectives to be measured? Yes the Standard requires Quality Objectives to be mesured. For the continual improvement of the organisation we require the Quality Objectives to be measured. The Quality Objectives shall be measurable
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decade owing to partly serious corporate governance deficiencies‚ among other challenges. As a result‚ the research serves to highlight‚ hint and encourage all the relevant stakeholders to establish proper corporate governance structures in which the auditor is tasked to review and evaluate the effectiveness and efficient of the structures. Corporate governance measures and other incentives are unveiled by the top-level management in various companies to create a platform for companies to transform
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and accountability Factors to Consider When Planning a Programby Kate Kenworthy‚ M.Ed.‚ A.T.C.‚ C.S.C.S. & Stephen A. Rodrigues‚ M.Ed.‚ P.E.S. Personal trainers develop and implement exercise programs based on their clients’ specific needs. You will not be a very successful trainer if you fail to develop individualized programs. Generic‚ one-size-fits-all programs will not address the specific needs and goals of all of your clients. Considering multiple variables when creating a program will help
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Providing Services When Threat May Exist Monique Reed BSHS/408 February 15‚ 2015 Melinda Barker Providing Services When Threat May Exist Working with children can be difficult and time consuming because you never know what is going on unless they allow you into their world. Children will only allow a stranger in if they are scared of someone‚ have trust‚ or they know you well. This can serve as a difficult situation when a child is the victim of abuse or neglect and the outcome can lead to a negative
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mandatory rotation of audit firms to ensure the appropriate level of independence ’ of auditors. Majority of studies conclude that the detrimental effects of firm rotation on the quality of the audit work by far outweigh its positive effects as a safeguard against various independence and quality threats. Frequent changes of audit firms‚ whether resulting from mandatory rotation or otherwise‚ introduce threats to independence and operational difficulties that make audit failure more likely. Many
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An observation takes place when practitioners watch the children who are within their care and take notes of what they see or hear. Observations help identify individual children’s needs in order for them to be met. Taking regular observations of children help practitioners discover children’s interests as well as new skills and abilities. Similarly‚ observations give professionals the chance to monitor children’s progress and plan next steps to further children’s development. Main reasons for observation:
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