...Chapter Four Professional Accounting in the Public Interest, Post-Enron Purpose of the Chapter When the Enron, Arthur Andersen, and WorldCom debacles triggered the Sarbanes-Oxley Act of 2002 (SOX), a new era of stakeholder expectations was crystallized for the business world and particularly for the professional accountants that serve in it. The drift away from the professional accountant’s role as a fiduciary to that of a businessperson was called into question and reversed. The principles that the new expectations spawned and renewed resulted in changes in how the professional accountants are to behave, what services are to be offered, and what performance standards are to be met. These standards have been embedded in a new governance structure and in guidance mechanisms, which have domestic and international components. The influence of the International Accounting Standards Board (IASB) and the International Federation of Accountants (IFAC) will be as important as that of SOX in the long run. This chapter examines each of these developments and provides insights into important areas of current and future practice. Building upon the understanding of the new stakeholder accountability framework facing clients and employers developed in earlier chapters, this chapter explores public expectations for the role of the professional accountant and the principles that should be observed in discharging that role. This leads to consideration of the implications for services to be...
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...GMAT Vocabulary List MovieHONG abaft (adv.) on or toward the rear of a ship The passengers moved abaft of the ship so as to escape the fire in the front of the ship. abandon (v.; n) to leave behind; to give something up; freedom; enthusiasm; impetuosity After failing for several years, he abandoned his dream of starting a grocery business. Lucy embarked on her new adventure with abandon. abase (v.) to degrade; humiliate; disgrace The mother's public reprimand abased the girl. The insecure father, after failing to achieve his own life-long goals, abased his children whenever they failed. abbreviate (v.) to shorten; compress; diminish His vacation to Japan was abbreviated when he acquired an illness treatable only in the United States. abdicate (v.) to reject, renounce, or abandon Due to his poor payment record, it may be necessary to abdicate our relationship with the client. aberrant (adj.) abnormal; straying from the normal or usual path The aberrant flight pattern of the airplane alarmed the air traffic controllers. His aberrant behavior led his friends to worry the divorce had taken its toll. abeyance (n.) a state of temporary suspension or inactivity Since the power failure, the town has been in abeyance. abhor (v.) to hate By the way her jaw tensed when he walked in, it is easy to see that she abhors him. The dog abhorred cats, chasing and growling at them whenever he had the opportunity. abject (adj.) of the worst or lowest degree ...
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...cover next page > title author publisher isbn10 | asin print isbn13 ebook isbn13 language subject publication date lcc ddc subject : : : : : : : : : : : cover next page > < previous page page_i next page > Page i 1100 Words You Need to Know Fourth Edition Murray Bromberg Principal Emeritus Andrew Jackson High School, Queens, New York Melvin Gordon Reading Specialist New York City Schools . . . Invest fifteen minutes a day for forty-six weeks in order to master 920 new words and almost 200 useful idioms < previous page page_i next page > < previous page page_ii next page > Page ii © Copyright 2000 by Barron's Educational Series, Inc. Prior edition © Copyright 1993, 1987, 1971 by Barron's Educational Series, Inc. All rights reserved. No part of this book may be reproduced in any form, by photostat, microfilm, xerography, or any other means, or incorporated into any information retrieval system, electronic or mechanical, without the written permission of the copyright owner. All inquiries should be addressed to: Barron's Educational Series, Inc. 250 Wireless Boulevard Hauppauge, NY 11788 http://www.barronseduc.com Library of Congress Catalog Card No. 00-030344 International Standard Book Number 0-7641-1365-8 Library of Congress Cataloging-in-Publication Data Bromberg, Murray. 1100 words you need to know / Murray Bromberg, Melvin Gordon. p. cm. Includes index. ISBN 0-7641-1365-8 1. Vocabulary. I. Title: Eleven hundred words you need...
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...62118 0/nm 1/n1 2/nm 3/nm 4/nm 5/nm 6/nm 7/nm 8/nm 9/nm 1990s 0th/pt 1st/p 1th/tc 2nd/p 2th/tc 3rd/p 3th/tc 4th/pt 5th/pt 6th/pt 7th/pt 8th/pt 9th/pt 0s/pt a A AA AAA Aachen/M aardvark/SM Aaren/M Aarhus/M Aarika/M Aaron/M AB aback abacus/SM abaft Abagael/M Abagail/M abalone/SM abandoner/M abandon/LGDRS abandonment/SM abase/LGDSR abasement/S abaser/M abashed/UY abashment/MS abash/SDLG abate/DSRLG abated/U abatement/MS abater/M abattoir/SM Abba/M Abbe/M abbé/S abbess/SM Abbey/M abbey/MS Abbie/M Abbi/M Abbot/M abbot/MS Abbott/M abbr abbrev abbreviated/UA abbreviates/A abbreviate/XDSNG abbreviating/A abbreviation/M Abbye/M Abby/M ABC/M Abdel/M abdicate/NGDSX abdication/M abdomen/SM abdominal/YS abduct/DGS abduction/SM abductor/SM Abdul/M ab/DY abeam Abelard/M Abel/M Abelson/M Abe/M Aberdeen/M Abernathy/M aberrant/YS aberrational aberration/SM abet/S abetted abetting abettor/SM Abeu/M abeyance/MS abeyant Abey/M abhorred abhorrence/MS abhorrent/Y abhorrer/M abhorring abhor/S abidance/MS abide/JGSR abider/M abiding/Y Abidjan/M Abie/M Abigael/M Abigail/M Abigale/M Abilene/M ability/IMES abjection/MS abjectness/SM abject/SGPDY abjuration/SM abjuratory abjurer/M abjure/ZGSRD ablate/VGNSDX ablation/M ablative/SY ablaze abler/E ables/E ablest able/U abloom ablution/MS Ab/M ABM/S abnegate/NGSDX abnegation/M Abner/M abnormality/SM abnormal/SY aboard ...
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...THE STUDENT'S PRACTICAL DICTIONARY ; fNdkoq ; CONTAINING English words with English and Hindi Meanings and Pronunciation in Deva Nagri Character with an Appendix containing Familiar Foreign Words and Phrases and Abbreviations in Common use. FIFTEENTH EDITION Thoroughly Revised,Improved,Enlarged and Illustrated PRICE 3 RUPESS ALLAHABAD RAM NARAIN LAL PUBLISHER AND BOOKSELLER 1936 ISCII text of dictionary taken from from TDIL's ftp: anu.tdil.gov.in pub dict site I N 1.m I Pron 1.m a Det 1.ek, abatement N abbey N 1.kmF, GVtF, GVAv, mdApn, b A, 2.yAg, smAE ag jF vZmAlA kA Tm a"r tTA -vr, 2.tk mphlA kESpt pzq vA -tAv , aback Adv 1.acAnk, ekAek, 2.pFC abandon VT 1.CoX nA, yAg nA, yAgnA, tjnA, d d 2.EbnA aAj^ nA nOkrF CoXnA, apn kodrAcAr aAEd mCoX nA, d , nA d d abandoned A 1.CoXA h,aA, Enjn-TAn, 2.EbgXA h,aA, iEdy lolp, lMpV, drAcArF, aAvArA , , abandonment N 1.pZ yAg, sMpZ aAmosg, EbSkl CoX nA d , abate VI 1.km honA, GVnA, DFmA honA abate VT 1.km krnA, GVAnA, DFmA krnA, m@ym krnA, rok nA, smA krnA d 1 1.IsAiyo kA mW, gz\ArA, kVF, mW, , , 2.mht aADFn sADao kF mXlF k , abbot N 1.mht, mWDArF, mWAEDkArF abbreviate VT 1.km krnA, s" krnA, CoVA krnA, p sAr EnkAlnA abbreviation N 1.s" , GVAv, sAr, lG,!p, skt, p 2.sE" pd yAf, fNd yA pd kA lG!p ^ , abdicate VTI 1.-vQCA s CoXnA, yAg krnA, tjnA, pd yAg krnA abdication N 1.pd yAg abdomen N 1.X, V, k"F, udr p p , abdominal A 1.udr sMbDF, V kA p abduct VI 1.BgA l jAnA, EnkAl l...
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