the prevention and detection of fraud rests with both those charged with governance of the entity and with management. ISA/HKSA 240 (Clarified) also provides expanded operational guidance for auditors to consider the existence of material misstatement due to fraud in a financial statement audit. It emphasizes the auditor’s increased responsibility for detecting fraud‚ and the auditor is now required to be more proactive in searching for fraud during the whole audit process
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A contract of employment is a category of contract used in labour law to attribute right and responsibilities between parties to a bargain. On the one end stands an "employee" who is "employed" by an "employer". It has arisen out of the old master-servant law‚ used before the 20th century. Put generally‚ the contract of employment denotes a relationship of economic dependence and social subordination. In the words of the influential labour lawyer Sir Otto Kahn-Freund‚ "The relation between an employer
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academic sources must be used in supporting your answers. Please use APA format for all cited sources‚ including your reference page. The questions and requirements are as follows: * Explain the differences between criminologists‚ criminalists‚ and forensic psychologists and their respective areas of study. * Discuss the differences between white-collar crime and blue-collar crime. Which types of crime are measured by the Federal Bureau of Investigation (FBI) in the Uniform Crime Reports? Which
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enough to pay the bills. By the early 1990’s‚ Phar-Mor declared bankruptcy due to fraudulent financial reporting and misappropriation of assets‚ making it one of the largest frauds in U.S. history. Below‚ we will use auditing standard AU 316.85 Appendix A in conjunction with the video “How to Steal $500 million” to analyze how incentives/pressures‚ opportunities‚ and attitudes/rationalizations allowed for fraud to start and continue at Phar-Mor. Incentives/Pressures Annual reoccurring losses
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Pentacyclic Triterpene Distribution in Various Plants – Rich Sources for a New Group of Multi-Potent Plant Extracts Sebastian Jäger 1‚*‚ Holger Trojan 1‚ Thomas Kopp 1‚ Melanie N. Laszczyk 2 and Armin Scheffler 1 1 2 Carl Gustav Carus-Institute‚ Am Eichhof 30‚ D-75223 Niefern-Öschelbronn‚ Germany Betulin-Institute‚ Blumenstrasse 24‚ D-64297 Darmstadt‚ Germany; E-Mail: m.laszczyk@betulin-institut.de (M-N.L.) * Author to whom correspondence should be addressed; E-Mail: sebastian.jaeger@carus-institut
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Principal’s Test | Department of Education 1 of 2 HomeAbout DepEdK to 12ResourcesContact Us Home » K to 12 » Assessments and Examinations Principal’s Test The National Qualifying Examination for School Heads (NQESH)‚ also known as the Principal’s Test‚ serves as a mechanism for selecting school heads in the public education sector. The Principal’s Test is open to all interested applicants for Principal I positions. The National Educators Academy of the Philippines (NEAP) administers and conducts
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1. What was Francis Henry Galton’s major contribution to forensic science? Francis Henry Galton’s major contribution to forensic science was fingerprinting. Although he wasn’t the first person with the idea of fingerprinting‚ he was more successful with the idea and the scientific knowledge that he knew. 2. Who is known as "the father of forensic toxicology" and why? Mathieu Orfila is known and “the father of forensic toxicology”. In 1814 he published the first book on poisons and how
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How would you characterise employee representation in the UK workplace? To what extent do you agree with the argument that the UK is ‘lightly regulated’ in this regard? Introduction This paper seeks to analyse the characteristics of employee representation in the UK and concerns about is the UK ‘lightly regulated’ in regard of the employee representation. Employee representation can be known as the right of workers to seek a union or an individual to represent them to negotiate with their organizations
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Editorial Inflation‚ Employment and Money by Fred E. Foldvary‚ Senior Editor The economy of the United States is booming‚ and wages are starting to rise. Many economists fear that wage increases will push prices up‚ and that this inflation should be stopped. The way inflation is typically dealt with is to raise interest rates to reduce investment‚ slow down the growth of the economy‚ and so hold down that nasty inflation. If that reduces
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Accounting Fraud Case Review the SEC’s case against Waste Management in order to answer the following questions: What were the incentives for committing the fraud? What was the relationship between management and the auditors? Why didn’t the auditors prevent the fraud? What (specifically) accounting methods were used to fraudulently inflate Waste Management’s profits? What accounting methods did they use to try to conceal part of the fraud? What were the financial and social costs of the fraud and
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