examination consists of 19 pages. There are 4 questions. READ THE QUESTIONS CAREFULLY AND ANSWER WHAT IS ASKED. To assist you in answering the examination questions‚ CGA-Canada includes the following glossary of terms. Glossary of Assessment Terms Adapted from David Palmer‚ Study Guide: Developing Effective Study Methods (Vancouver: CGA-Canada‚ 1996). Copyright David Palmer. Calculate Mathematically determine the amount or number‚ showing formulas used and steps taken. (Also Compute). Examine qualities
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Contents 1. Executive Summary 2. The Association 3. Mission/Goals 4. The Brand: - The CGA Designation 5. The Product: The Program of Professional Studies 6. Target Markets - The CGA Brand - The Program of Professional Studies 7. The Competitive Environment 8. The Environment : Critical Issues facing the Accounting Profession in Canada 2|Page 1. Executive Summary Background The Certified General Accountants (CGA) Association‚ one of the four largest professional accounting associations in Canada
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CGA-CANADA FINANCIAL ACCOUNTING 4 EXAMINATION December 2005 Marks Time: 4 Hours Notes: 1. 2. 3. 4. 5. 6. 7. 30 All calculations must be shown in an orderly manner to obtain part marks. Round all calculations to the nearest dollar. Narratives for journal entries are not required unless specifically requested. Assume a December 31 fiscal year-end unless specifically stated otherwise. Assume all amounts are material unless directed otherwise. Assume all companies are public
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Schedule Course Modules Review and Practice Exam Preparation Resources Introduction to Advanced External Auditing Course description and purpose Advanced External Auditing [AU2] is the second of three courses in the auditing stream in the CGA Program of Professional Studies. AU2 elaborates on the concepts and procedures of external auditing introduced in External Auditing [AU1] or an equivalent course. AU2 also introduces you to some of the changes that the auditing profession is facing
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CGA-CANADA ADVANCED EXTERNAL AUDITING [AU2] EXAMINATION March 2012 Marks 30 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded
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CGA-CANADA ADVANCED EXTERNAL AUDITING [AU2] EXAMINATION December 2012 Marks 30 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not
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CGA-CANADA INFORMATION SYSTEMS STRATEGY [MS2] EXAMINATION March 2012 Marks 20 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not
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Answer 1 A – 1 B – 1 C – 2 D – 4 E – 1 F – 3 G – 2 H – 2 I – 1 J – 1 Answer 2 MEMO DATE: Sept 14‚ 2014 TO: Edward Sloane‚ Senior Audit Partner FROM: XXXX‚ CPA‚ CGA Subject: I have been auditing Vehicles For Hope Limited (VHL) for the last five years‚ however during my recent meeting with the accountant I was informed of several changes that have taken place during the last one year. I am writing this memo
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Slide 1 ACCOUNTING THEORY & CONTEMORARY ISSUES (AT1) MODULE ONE Slide 2 ACCOUNTING UNDER IDEAL CONDITIONS Part 1 - Foundation items re the course Part 2 - Present value accounting under certainty Part 3 - Present value accounting under uncertainty Part 4 - Reserve recognition accounting Part 5 - Examination question examples Part 6 - Historical cost accounting Lecture by: Dr. A. L. Dartnell‚ FCGA Year 2009 - 2010 2 Slide 3 PART 1 Foundation Items re the Course Different Course
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CGA-CANADA EXTERNAL AUDITING [AU1] EXAMINATION June 2010 Marks 30 Time: 3 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded for explanations
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