Syllabus Certified General Accountants Association of Canada 100 – 4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 www.cga-canada.org © CGA-Canada, 2013 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Printed in Canada ISBN for an individual volume: 978-1-55219-599-4 About CGA-CANADA _________________________________________
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INTRODUCTION A financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion. The audit opinion is intended to provide reasonable assurance that the financial statements are presented fairly, in all material respects, and/or give a true and fair view in accordance with the financial reporting framework. The purpose of an audit is to enhance the degree of confidence of intended users
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The Revenue System of The Seafood Seasonings of Smith Island Company COMPANY BACKGROUND The Seafood Seasonings of Smith Island Company (SSoSI) of Norfolk, Virginia provides a variety of seafood spices and sauces for steaming shellfish, seasoning fish and shellfish after cooking, creating seafood dips, and mixing fish and shellfish “cakes.” SSoSI was founded in 1995 by Antonia Lipton, the Owner and Chief Operating Officer (OCOO). Ms. Lipton started the Company from her kitchen in Virginia
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Otherness: Essays and Studies 1.1 October 2010 Haunting Poetry: Trauma, Otherness and Textuality in Michael Cunningham’s Specimen Days Olu Jenzen Early conceptions of trauma are intimately linked not only with modernity but specifically with the height of industrialisation (Micale and Lerner 2001). This is converged in the opening of Specimen Days particularly in the image of an industrial accident at the ironworks where a young man is killed by the stamping machine. His young brother, replacing
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Corporate Financial Accounting and Reporting Tim Sutton second edition Corporate Financial Accounting and Reporting We work with leading authors to develop the strongest educational materials in business and finance, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether
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Examination of the Potential Consequences for the Jaguar Brand resulting from its takeover by TATA Motors of India. Pg.-2 Acknowledgements: This research would not have been possible without the support and assistance of Mr. Gareth Williams, the dissertation supervisor. I am also very grateful to all the experts at Audi, BMW and Jaguar Dealerships (Leeds) and to the people who agreed to share
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Butterworth-Heinemann is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s
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More Than a Numbers Game A Brief Histor y of Accounting Thomas A. King John Wiley & Sons, Inc. More Than a Numbers Game More Than a Numbers Game A Brief Histor y of Accounting Thomas A. King John Wiley & Sons, Inc. Copyright © 2006 by Thomas A. King. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or
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accounting fraud and auditor legal liability c a S eS inc lu de d in t hiS Se ction 4 89 99 4.1 Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants . . . . . . . . . . . 4.2 Comptronix Corporation 4.3 Cendant Corporation . . . . . . . . . . . . . . . . . . . . . . Identifying Inherent Risk and Control Risk Factors . . . . . . . . . . . . . . . . . . . . . . . . 111 119 127 137 Assessing the Control Environment and Evaluating Risk of Financial Statement
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Transactions and Strategies Economics for Management This page intentionally left blank Transactions and Strategies Economics for Management ROBERT J. MICHAELS Mihaylo College of Business and Economics California State University, Fullerton Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Transactions and Strategies: Economics for Management Robert J. Michaels Vice President of Editorial, Business: Jack W. Calhoun Publisher: Joe Sabatino
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