Long term Work history 09/2012 – 09/2013 Agribank, Dong Nai – Apprentice (Accountant) - Check and arrange accounting records - Domestic remittance - Switch over organizations’ salary of the employees and expenses - Help customers to make a deposit or transfer of money => Build up specialist knowledge about accountancy such as general ledger accounting, budget forecasting, reports and cash-flow analysis, cash handling. 04/ 2012 – 08/2012 ACB, HCMC - Apprentice (Auditing) - Arrange documents
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Enron Corporation, which existed through the means of accounting and security fraud. Some brief information on the Enron Corporation is that it was “A U.S. energy-trading and Utilities Company that housed one of the biggest accounting frauds in history. Enron's executives employed accounting practices that falsely inflated the company's revenues, which, at the height of the scandal, made Enron become the seventh largest corporation in the United States. Once the fraud came to light, the company
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Task 1 Introduction: Auditing is an accounting system which is used in business. It made by an independent group or body to examine a business' financial transactions and statements. The only purpose of auditing is to present an accurate account of a company's financial business transactions. This practice is used for companies to make sure that they are trading financially fairly and also that the accounts they are presenting to the general public or shareholders are true and justified. These
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andregulators.[5] Practitioners of accounting are known asaccountants. The terms 'accounting' and 'financial reporting' are often used as synonyms. Accounting can be divided into several fields includingfinancial accounting,management accounting,auditing, and tax accounting.[6]Accounting information systems are designed to support accounting functions and related activities. Financial accounting focuses on the reporting of an organization's financial information, including the preparation offinancial
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CHAPTER 1 The Problem Introduction Small-scale business, small-scale industry and small-scale entrepreneurship are used interchangeably to mean a small-scale industry firm. Its deliberation was to refer to the operational definition. Therefore, small businesses are common in many countries, depending on the economic system in operation. A reasonable number of business establishments for instance, small-scale enterprise of different sizes and nature in Nigeria at large and Benue State in particular
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| US | JAPAN | CHINA | GERMANY | NETHERLAND | FRANCE | PROFESSIONALISM | Regulation environment:1. accounting is regulated by private-sector body(FASB), but government underpins the authority of its standards. 2. no legal requirement for the publication of FS3. each state has its own corporate statutes and not rigorously enforced. Reports rendered to local agencies are often unavailable to the public4. only listed companies have compulsory requrirements for FR at the federal level as specified
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Complete overview of an Audit Executive summary A financial audit refers to the verification of the financial statements of a company by an audit firm in order to express a professional opinion regarding their credibility. This process begins when a client approaches the auditor if deemed reputable the auditor accepts he begins by planning how to carry out the audit. This is done by assessing several factors such as risk, materiality etc. and then obtaining feedback in order to draw up the audit
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..............................................................................................................2 II. purpose and service....................................................................................................3 III. HistorY............................................................................................................................3-5 IV. The Downfall.....................................................................................................
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(AIS) is a “discipline that informs theory and practice in accounting and auditing, in a way that draws upon information systems, broadly defined. In so doing, AIS employs theory and practice from the cognate disciplines of MIS and computer science as well as from accounting, auditing, other business disciplines including management and marketing, and the disciplines of economics, psychology, sociology, philosophy, and history.” (American Accounting Association) The Importance of Accounting Information
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Since the profession of forensic accountant has been utilized more frequently in the courtroom, analytical skills take an even more important role when the judicial system is involved. “Those in a forensic accounting career combine their accounting, auditing and investigative skills to analyze and
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