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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PA1 EXAMINATION BLUEPRINT 2010/2011 Effective Date: December 2010 This document is the property of: CGA-Canada 100-4200 North Fraser Way Burnaby‚ British Columbia Canada V5J 5K7 Phone: 604 669-3555 Fax: 604 689-5845 www.cga.org/canada Updated: May 17‚ 2010 CGA-Canada PA1 Examination Blueprint 2010/2011 Table of Contents About the Examination Blueprint ......................................................................................................................... 2 PA1 Examination
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MODULE 4 ASSIGNMENT Note: Before you begin this assignment case‚ please click the Module 4 assignment link in the online course navigation pane for instructions on how to collaborate with your discussion group on the case analysis and response. (100 minutes) Carroway Clothing Limited Carroway Clothing Limited (CCL) is a Canadian-controlled private corporation (CCPC) that was incorporated 10 years ago. CCL follows accounting standards for private enterprises (ASPE). It is owned by two brothers‚ Chip
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Practice – PA1 Module: 4 Module Title: Case analysis approach Lectures and handouts by: Ronald Wong‚ CFP‚ CGA Copyright © The Certified General Accountants Association of British Columbia. All rights reserved. 2012-13 Module 4 - Index Part Content 1 Module Notes: Topics 4.1 to 4.5 2 Self-test case: Mystic Exploration Ltd. (Steps 1 to 3) 3 Self-test case: Mystic Exploration Ltd. (Steps 4 to 6) 4 Self-test case: Mystic Exploration Ltd. (Steps 7 to 9) 2 Part 1 – Module Notes Overview: •
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Course Schedule Course Modules Review and Practice Exam Preparation Resources Module 1: Case analysis approach Getting started Before you begin Module 1‚ please read the Introduction to PA1 for important information on how to study this course and complete the competency-based assignments. For an overview of your assignment responsibilities in this course‚ check the course schedule in the navigation pane. Online discussion instructions that outline the steps for starting work
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PA1: ISSUES IN PROFESSIONAL PRACTICE PRACTICE EXAMINATION 1 PA1 Before starting to write the examination‚ make sure that it is complete and that there are no printing defects. This 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
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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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MARK 343 1. WHAT IS STANDARDISATION VS CUSTOMISATION? - should aim for a standardised or country tailored strategy - standardisation: offering a uniform product regionally or worldwide - this type of policy capitalises on the commonalties in customer’s needs across countries. - Goals= minimize costs - 5 forces for standardised approach; o Common customer needs o Global customers o Economies of scale o Time to market o Regional market agreements - Customisation: a country- tailored
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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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