Peters and Associates Memorandum Date: June 28‚ 2014 To: Peters and Associates Accounting Department Cc:Bobby Peters‚ Auditor Joanne Hubbard‚ Senior Deputy Auditor From:Kiona Peters‚ Junior Accountant Subject: SAS 112 and 115 Regulation Rule Changes Purpose Of the many recent auditing standards issued by the AICPA‚ SAS No. 112 seems to be generating many questions. Therefore‚ the GAQC sponsored a member-only conference call titled‚ The Impact of SAS No. 112 on Governmental Financial Statement
Premium Financial audit Audit Auditing
student organization Media event memorandum to: CU Hockey Team Captain FROM: SUBJECT: STUDENT ORGANIZATION MEDIA EVENT PROPOSAL DATE: 12/10/12 UCD HOCKEY CLUB FUNDRAISING INITIATIVE ’Puck-A-Thon: 24 Hours of UC Denver Hockey’ I. Situation: The University of Colorado‚ Denver Hockey Club is the first club sports team on the Denver Campus. The team was granted club status by the UCD Office of Student Life. The 2010-2011 Season marked the inaugural season for the ice hockey team
Premium Ice hockey National Hockey League United States
AUDIT PLANNING AND CONTROL 1.0 LEARNING OBJECTIVES After studying this chapter‚ readers should be able to understand: ! The general concept of audit strategy. ! The Importance of audit strategy as an effective plan for an audit. ! Internal control systems‚ evaluation and assessment. ! Audit documentation. ! Relationship with experts. ! Audit risks and its relative importance to audit. ! Components of audit risks. ! How to assess audit risks. 1.1 INTRODUCTION Auditing has developed over many years
Premium Internal control Auditing Audit
Shirley A. Hicks Criminal Justice Individual Project Unit 4 1. Due process of law Is a basic‚ constitutional guarantee that every one legal proceedings are going to be honest which nobody are going to be given notice of the proceedings and a chance to be detected before the govt. acts to require away one’s life. liberty‚ or property. Conjointly a constitutional guarantee that a law shall not be unreasonable‚ arbitrary‚ or capricious. The Fifth Amendment It implies
Premium Jury
Republic of the Philippines OFFICE OF THE PRESIDENT COMMISSION ON HIGHER EDUCATION CHED MEMORANDUM ORDER (CMO) No. 30 Series 2004 SUBJECT: REVISED POLICIES AND STANDARDS FOR UNDERGRADUATE TEACHER EDUCATION CURRICULUM In accordance with the pertinent provisions of Republic Act (RA) No. 7722‚ otherwise known as the “Higher Education Act of 1994”‚ and for the purpose of rationalizing the undergraduate teacher education in the country to keep pace with the demands of global competitiveness‚ the
Free Education Teacher
Income Tax Return Assignment You have your own CPA tax practice and you are greeted with new clients: Albert and Jenny Cunningham and their two children. You meet with them and they give you the information shown below. They would like you to prepare their tax return for 2013. They would like to file married filing jointly. NOTE: Reference to the “current tax year” below for the taxpayers‚ Albert and Jenny‚ it is for the calendar year 2013. Albert and Jenny Cunningham (both 42 years
Premium Taxation in the United States Insurance Taxation
Critical Thinking Assignment Part I 1) I chose the Islam worldview i)The Question of Origin-- Islams believe that man came into being through a long process of evolution. They believe the evolutionary process which produced man in its form today took millions of years‚ and man evolved from lower forms of animal life. In their belief‚it was only small types of animals in the beginning‚ and in the course of time animals got larger and eventually one of these animals developed into man
Premium Islam Christianity Jesus
Tax evasion Definition Tax evasion is an unlawful practice which has the effect of reducing the government revenue needed for the provision of infrastructure‚ public services and public utilities. (Otosanya ‚ 2009). Spicer (1975) also stated that‚ tax evasion “ tax evasion result in a loss of tax revenues‚ impair the chances of realizing the distributional or equity goal of taxation‚ and if they become widespread‚ as they have in recent times‚ then more tax payer‚ may lose faith in the tax administration
Premium Tax Taxation
Define due process and its origins The definition of due process according to Wilson (2009) is protection against arbitrary deprivation of life‚ liberty‚ or property as guaranteed in the 5th and 14th amendments. Throughout the history of the United States‚ its constitutions‚ statues and case law have provided standards for fair treatment of citizens by federal‚ state and local governments. “Due process is one of the most controversial.” Doctrines currently applied by the Supreme Court. Due process
Free United States Constitution Fourteenth Amendment to the United States Constitution United States Bill of Rights
in interest rate policy and regulations may affect the group’s profitability. Strengths Leading market position in Canadian financial services industry RBC is Canada’s largest bank as measured by assets and market capitalization and one of the North America’s leading diversified financial services companies. In personal and business banking‚ RBC ranks in top one or two positions in most of the retail products. In asset management it is the top mutual fund provider among Canadian banks‚ the
Premium Bank Financial services