and accountability mechanisms to communities and other stakeholders. Mechanisms for promoting ownership and accountability through participatory planning deserve increased attention. Issues of governance go beyond ensuring better management of the public sector. They include a concern for increasing ownership by different stakeholders at different levels. One strand of the research focuses on centralization/decentralization to answer questions about what responsibilities within education systems
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Duncan, the lead audit partner at Arthur Anderson the Accounting Firm for Enron, underscores the penalty that accountants may face under professional accountability. Duncan had pleaded guilty to obstruction of justice when he was involved in the connection with document shredding. The scandals have made some big implications on the profession as a whole. One being the decision from the Public Company Accounting Oversight Board (PCAOB), created by the Sarbanes-Oxley Act (SOA) of 2002, in April 2003
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Paige Williams Auditing Professor Risler September 11, 2013 Chapter 1 Homework 16.) The relationship between the three different types of services is found in the text in figure 1-3 on pg. 10 of our textbook. Audit services are a form or type of attestation service and attestation services are a form of assurance services. Example | Type of Service | 1 | 1 | 2 | 2 | 3 | 3 | 4 | 2 | 5 | 2 | 6 | 2 | 7 | 2 | 8 | 2 | 9 | 2 | 10 | 3 | 1-21 Example | Type of Auditor
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To: George Pham, Partner Subject: Educational Progress George, I have now been attending college for seven quarters, towards my goal of graduating with my bachelor’s in Accounting and preparing myself to sit for the CPA exam. In those seven quarters, I have finished transfer requirements to transfer from Highline to Central Washington University (CWU), was able to transfer CWU, I was accepted to the College of Business with a focus in accounting, and completed two of the six quarters needed
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LEIGH ANN WALKER, STAFF ACCOUNTANT Leigh Arm Walker graduated from a major state university in the spring of 1989 with a bachelor's degree in accounting.! During her college career, Walker earned a 3.9 grade point average and was involved in many extracurricular activities, including several student business organizations. Her closest friends often teased her about the busy schedule she maintained and the fact that she was, at times, a little too "intense." During the fall of 1988, Walker
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注册管理会计师认证(CMA)： --企业会计和财务人员的黄金认证 《注册管理会计师认证手册》：注册管理会计师认证 要求及信息指南 Welcome to the CMA Program! 欢迎报考注册管理会计师认证考试 The Institute of Management Accountants is dedicated to excellence within the management accounting profession. The Certified Management Accountant (CMA®) designation was developed in 1972 to provide an objective measure of an individual’s knowledge and competence in the field of management accounting. Only the CMA program recognizes the unique proficiencies required for success
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firms may have subordinates, or non-CPAs, working for them they cannot or should not use their CPA authority to influence others in doing what could be contrived as unethical and or illegal actions. Without integrity and objectivity attributes, the public trust of a CPA will diminish. The second is the General Standards Rule and seems to govern four main aspects of any type of CPA work: competence, professionalism, planning and leading, and using any and all relevant data for services rendered
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LEIGH ANN WALKER, STAFF ACCOUNTANT Leigh Arm Walker graduated from a major state university in the spring of 1989 with a bachelor's degree in accounting.! During her college career, Walker earned a 3.9 grade point average and was involved in many extracurricular activities, including several student business organizations. Her closest friends often teased her about the busy schedule she maintained and the fact that she was, at times, a little too "intense." During the fall of 1988, Walker
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Management Accounting as tools of daily job routine The hospitality industry consists of broad category of fields within the service industry that includes lodging, restaurants, event planning, theme parks, transportation, cruise line and additional fields within the tourism industry. The hospitality industry is a several billion dollar industry that mostly depends on the availability of leisure time and disposable income. A hospitality unit such as a restaurant, hotel, or even an amusement park
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Chapter Ch t 1 The Changing Role g of Managerial Accounting in a y Dynamic Business Environment McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved. Learning Objective 1 McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved. Define Managerial Accounting g g Managerial accounting is the process of Identifying Measuring Analyzing Interpreting Communicating information 1-3 Learning Objective 2
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