Aicpa

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    Auditing

    The stock market for long-term investment no longer, rather, in 1928, the stock market had become a place where everyday people truly believed that they could become rich. Stocks had become the talk of every town. Discussions could be heard at every corner about stocks. Newspapers reported average people making millions off of the stock market. With so many people buying, the prices increased. Over a series of several days in October 1929 the market dropped a few times, but banks and companies were

    Words: 1869 - Pages: 8

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    Cpa V Cma

    Choosing a career as a certified accountant has become more complicated –that is choosing between becoming a CPA or a CMA. Never the less, receiving a certification in either of these two has the benefits of a higher salary, greater job opportunities and the chance of getting paid for your talent. Moreover, both Certified Public Accountant (CPA) and Certified Management Accountant (CMA) designations are highly recognized certifications in the accounting profession, but each has its distinct set

    Words: 1398 - Pages: 6

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    Capstone Case Study on Organizational Architecture: Arthur Andersen Llp

    CAPSTONE CASE STUDY ON ORGANIZATIONAL ARCHITECTURE: ARTHUR ANDERSEN LLP 1. Discuss the environmental, strategic and organizational changes that occurred over the life of Andersen in the context of Figure 11.1. Architectural design of firm may vary among companies. There are most common categories are business environment, strategy, and organizational architecture. Business environment of Andersen includes technology that was used effectively; structure of its markets, regulations which helped

    Words: 2128 - Pages: 9

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    The Fraud Triangle

    The Fraud Triangle Abstract In 2002 SAS No. 99, Consideration of Fraud in a Financial Statement Audit describes the difference between material misstatements due to errors and intentional fraud and defines two types of intentional fraud: fraudulent financial reporting and misappropriation of assets. SAS No. 99 also introduced D. R. Cressey’s theory of the fraud triangle which is so named because it consists of three conditions that are generally present when fraud occurs: incentive/pressure

    Words: 2106 - Pages: 9

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    Memo

    Memo To: Clients From: CC: Firm CPA’s Date: Re: SAS 112- Statement of Accounting Standards In May of 2006, the AICPA Auditing Stands Board published the SAS-112 in previous years there where changes made to the auditing standards that had an effect on the auditing procedures performed on financial statements. The new standards of changes are described in SAS-112. This memo will clarify the requirements of the new standards and how it will affect your business.   The terms below are

    Words: 352 - Pages: 2

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    Ethics

    of opinion with top management on an accounting or financial reporting matter:  A. Inform the SEC B. Terminate employment with the entity C. Seek legal advice before taking any action D. All of the above 5. The Public Interest Principle in the AICPA Code of Professional Conduct recognizes:  A. The importance of integrity in decision making B. The primacy of stakeholder groups C.

    Words: 2936 - Pages: 12

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    Us Gaap

    statements. The Governmental Accounting Standards Board (GASB) in the United States is responsible for codifying the rules of GAAP that is referred to as US GAAP. In the United States, the American Institute of Certified Public Accountants (AICPA), The Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC) provide guidance, assistance, and enforcement of the standard acceptable practices of accounting. GAAP is used to prepare all the financial documents

    Words: 1368 - Pages: 6

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    Legality and Ethicality of Financial

    are being reported. These three important components of accounting go hand and hand when to come down to enforcing laws are the Sarbanes-Oxley act, the AICPA Code of Conduct and the Generally Accepted Accounting Principles. Sarbanes- Oxley was created to protect investors from Corporations that may try to do fraudulent accounting activities. AICPA Code of Conduct sets standards for the professionalism and auditing for private companies, non-profit organizations, federal, state and local governments

    Words: 1155 - Pages: 5

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    North Face Case Study

    Cindy Bachan Kaplan University AC503 Advanced Auditing Unit 3 Just For FEET, Inc. Case Study Professor Louis Beaubien December 14, 2011 1. Prepare common-sized balance sheets and income statements for Just for Feet for the period 1996 – 1998. Also compute key liquidity, solvency, activity, and profitability ratios for 1997 and 1998. Given these data, comment on what you believe were the high-risk financial statement items for the 1998 Should auditors insist that their clients

    Words: 1200 - Pages: 5

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    Ifrs Versus Gaap

    establish a uniform financial statement accounting standard across the world (AICPA, “What is IFRS”). These standards will create a consistency among financial statements, and will allow external uses better comparability from one entity to another, regardless of the entity’s country of origin. IFRS was developed by the International Accounting Standards Board, IASB, a London based organization established in 2001. The AICPA was a founder member of this board, and, while not in direct affiliation thereof

    Words: 1106 - Pages: 5

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