Internship Report 1. Introduction During April 12th and April 30th‚ I served as an intern for ZhiqinCertified Public Accountants CO.‚ LTD. Foshan City‚ ZhiqinCertified Public Accountants Co.‚ Ltd. is officially registered‚ a certified public accountant firm‚ in 1990‚ a period approved by Guangdong Provincial Department of Finance was established in 2000 began operating a limited company‚ a practicing certificate number is 44060005‚ assets assessment Certificate No. 440 200 756. Since its
Premium Balance sheet Audit Accountant
between United States Generally Accepted Accounting Principles ( U.S. GAAP) and the International Financial Reporting Standards (IFRS) (Schroeder‚ Clark‚ & Cathey‚ 2005). U. S. GAAP are the laws of accounting in the United States. They govern how accountants measure‚ process‚ and communicate financial information about companies to the majority of Americans (Horngren‚ Harrison‚ Jr.‚ & Bamber‚ 2005). Similarly‚ IFRS are principles‚ standards‚ interpretations‚ and the framework adopted by the IASB‚ stating
Premium International Financial Reporting Standards Certified Public Accountant Financial Accounting Standards Board
------------------------------------------------- Memorandum TO: Accountants FROM: ----- SUBJECT: Changes to SAS 115 DATE: September 30‚ 2011 ------------------------------------------------- Overview The American Institute of Certified Public Accountants (AICPA) was founded in 1887‚ the AICPA represents the AICPA represents all Certified Public Accounts (CPA) nationally regarding rules and regulations and also serves as advocate to public interest groups and other professional organizations.
Premium Certified Public Accountant Auditing Financial audit
PHILIPPINES Manila AUDITING THEORY Professional Accounting Practice Related PSA : Preface to PSA and Related Services 1. The following statements relate to the accounting profession: I. To merit public trust and confidence‚ the professional person must convince the public that he will place public service ahead of personal reward. II. A CPA certificate is evidence of basic competence in the discipline of accounting at the time the certificate is granted. III. A code of professional conduct
Premium Certified Public Accountant Audit Accountant
accounting has a lower perceived value than public or private accounting. The current research addresses these three broad areas with a field experiment given at a small southern university. The current findings indicate that students prefer public accounting as their first choice of career while private industry accounting and working for the federal government offer desirable jobs as well. In choosing long-term career paths‚ private accounting and public accounting lead the way. One interesting finding
Premium Certified Public Accountant Accountant
forensic accountant needs to possess and the need for each skill. Forensic accountants are a breed of accountants who play a role of accountants‚ auditors and investigators of possible fraudulent cases in a company. Forensic accountants work towards looking into the financial statements of the company and helping them prevent fraudulent cases by straightening their accounts. They work in the investigations and at times appear in the court as a witness in the fraud cases. Forensic accountants play
Premium Certified Public Accountant Enron scandal Critical thinking
Accounting Exploration Career When people talk about accountant‚ CPA might be the first word that comes out in the mind. It is true that CPA is the most familiar type of accounting work for most of people. However‚ accountant is a person who works in accounting area. And accounting includes plenty of different types of jobs. The diversity in accounting attracts my interest and makes me decide to major in it. Since accounting contains many different kinds of works‚ it offers lots of chances
Premium Certified Public Accountant Accountant
ensuring that quality services are provided within an health organization (Accounting Tools‚ 2013) Major Functions of accountant to that of public certified public accountant Accountants in business organization are invaluable assets which contribute to the success of the business organization. Some of the basic and major roles of the accountants to that of certified public accountant
Premium Finance Certified Public Accountant Accountant
statements. They are officially recognized as authoritative by the Securities and Exchange Commission (SEC) (Financial Reporting Release No. 1‚ Section 101‚ and reaffirmed in its April 2003 Policy Statement) and the American Institute of Certified Public Accountants (Rule 203‚ Rules of Professional Conduct‚ as amended May 1973 and May 1979). Such standards are important to the efficient functioning of the economy because investors‚ creditors‚ auditors‚ and others rely on credible‚ transparent‚ and
Premium Financial Accounting Standards Board International Financial Reporting Standards Generally Accepted Accounting Principles
My career is to become a Certified Public Accountant (CPA)‚ the job is responsible for preparing and analyzing financial reports for individuals and companies. Public accountants work as external consultants and advisors for corporations‚ small businesses‚ non-profits‚ government entities‚ and individuals. Public accountants also ensure that firms run efficiently and profitably by planning‚ implementing and overseeing financial policies and procedures. This career field is rapidly growing each year
Premium Certified Public Accountant Accountant