1. If a CPA recklessly departs from the standards of due care when conducting an audit‚ she or he will be liable to unknown third parties based on a. strict liability c. negligence b. gross negligence d. breach of contract 2. Under the common law‚ which of the following statements most accurately reflects the liability of a CPA who fraudulently gives an opinion on an audit of a client’s financial statements? c. The CPA is liable only to third parties in privity of contract
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Pre-seen exam information Semester 1 2014 Exam cases: • The impact of online shopping on shopping centres in Australia • Management and leadership: Mary Schapiro • Australian Beverages Ltd CPA Program Global Strategy and Leadership © CPA Australia Ltd 2014 Page 2 of 25 Global Strategy and Leadership Case Scenario 1: The impact of online shopping on shopping centres in Australia The Australian shopping centre industry comprises companies that build‚ develop‚ and manage shopping
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CPA Program—professional level Ethics and Governance Workshop 3—Corporate social responsibility (Module 5) Presentation Slides 2-slide view Semester 1 2012 Author: Craig Deegan Published by Deakin University on behalf of CPA Australia Ltd‚ ABN 64 008 392 452 © CPA Australia Ltd 2012 The contents and any information contained in this document (Information) are for general information only. They are not intended as professional advice. For any professional advice‚ please consult
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Multiple Choice—CPA Adapted Chapter 14 – Long Term Liabilities 1. On July 1‚ 2010‚ Spear Co. issued 1‚000 of its 10%‚ $1‚000 bonds at 99 plus accrued interest. The bonds are dated April 1‚ 2010 and mature on April 1‚ 2020. Interest is payable semiannually on April 1 and October 1. What amount did Spear receive from the bond issuance? a. $1‚015‚000 b. $1‚000‚000 c. $990‚000 d. $965‚000 2. On January 1‚ 2010‚ Solis Co. issued its 10% bonds in the face amount of $3‚000‚000
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MBA Vs. CPA The topic describes exactly the position I was in for a few years. It was very difficult for me to make up my mind which route to go after I graduate. And now I am almost there and I am so glad that I got a chance to research into the subject matter. I researched the history‚ the advantages and disadvantages‚ requirements of the degree and the exam‚ and I also compared the salary. And now I am fairly certain that the path I will take is get an MBA degree and then take the CPA exam.
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I would like to start off with a simple‚ yet powerful quote‚ “You miss 100% of the shots you don’t take.” -Wayne Gretzky. This quote does truly speak levels‚ which is why when I take shots I go big or I go home. I want to become a registered CPA and I would like to become the President of the University of Central Florida’s Phi Beta Lambda. I believe I can achieve these goals because of how I have adapted‚ developed‚ and changed over just my high school years. I would like to start off by saying
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delivered are explained below‚ including the issuance of the uniform course completion certificate. This course is divided into seven modules or lessons which are ordered sequentially and entitled Course Introduction (10 Minutes); Module 1: Your License To Drive (23 Minutes); Module 2: Right of Way (52 Minutes); Module 3: Traffic Control Devices (44 Minutes); Module 4: Controlling Traffic Flow (52 Minutes); Module 5: Alcohol and Other Drugs (84 Minutes); Module 6: Cooperating With Other Roadway
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difference between business ethics and CSR 7.4 strategy vs ethics 7.5 Leadership and ethics 7.4 leaders vs ethics 7.6 leaders making decisions about vision‚ mission‚ aims and objects etc leaders are establishing or shaping the ethics and values profit maximising org dilemma 7.6 Traits approach 7.8 be efficient VS unequal income distribution ( directors remuneration) or damage to the environment‚ treatment to employees etc biological basis: personality‚ metal ability and physical
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------------------------------------------------- Probationary License ------------------------------------------------- Although most people think that getting a probationary license is a waste of time‚ I know that the more effort and time you put into something‚ the easier and safer the experience will be for you in the end. There are so many benefits that come along with this primary license that if you just ignore it‚ then anything afterward will be on you. This means‚ it would
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12‚ 2012 License to Procreate The question “should people procreate” is a very opinionated one. There is no right or wrong answer just a personal opinion based on facts to support it‚ I happen to side with Hugh Lafollette in his essay “Licensing Parents”. I will argue that before people are allowed to procreate they should have to obtain a license which gives them the right to produce and raise children. Otherwise they should not be allowed any children until they have the license. First I will
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