Auditing procedures: Five assertions: 1. Occurrence: Define: transactions and events that have been recorded have occurred and pertain to the entity. Explain: sales and purchases shown in the income statement belong to the company and are real‚ that is they actually took place. 2. Completeness: Define: all transactions and events that should have been recorded have been recorded. Explain: all the individual transactions making up the balances in the income statement are recorded; no sales
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city public schools varies greatly. The achievement gap in education refers to the disparity in academic performance between students of different socioeconomic make up. An average of a 22% difference between white and black students exists on the achievement gap scale. The no child left behind act passed in 2001 aimed to reform schooling. It hoped to close the achievement gap. However‚ as we see today it did not entirely work because a large gap in achievement between the socioeconomic classes still
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Gender Income Gap Diane Smith ENG 122 English Composition II Instructor Stephanie Derisi August 30‚ 2014 Gender Income Gap In American society today there is an imbalance in the gender income gap between men and women in the work force. Many factors such as discrimination‚ productivity‚ educational background and disproportional hours worked contribute to this ongoing challenge. While many are skeptical‚ others remain to have strong beliefs that women and men are treated equally. In most
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Achievement Gap 1 The Gender Achievement Gap Clint Overstreet 2 The No Child Left Behind Act requires that states bring students up to the "proficient" level on state tests and individual schools have to meet state “adequate yearly progress.” This mandate targets not only all “typical” students‚ but students from all demographics. With this factor of accountability‚ as well as school success‚ many researchers have studied the gap in educational
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strategy will use consumers and existing customers as a basis‚ and then critically examine the organisation from this angle to internal business. For this paper‚ Gap 360 Ltd has been selected as a case study. Gap 360 Ltd is a company which focuses on the gap year travel industry‚ their strategic aim is to become the leading brand in the UK gap year travel market. However‚ this aim cannot be achieved without thoroughly comprehending their position‚ relative to three environmental forces through a situational
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MZUMBE UNIVERSITY SCHOOL OF BUSINESS DEPARTMENT OF ACCOUNTING AND FINANCE PROGRAMME: MSC. ACCOUNTING AND FINANCE COURSE: AUDITING AND ASSURANCE SERVICES CODE: ACC5221 NATURE: TERM PAPER STUDENT NAME: HAMAD OTHMAN RUBEA REG NO: MSC/AF/MOR/010/T.12 LECTURER: MR. KASHESHI TASK: Discuss the business risk that may face any organization and the Auditors concern about these risks. DATE OF SUBMISSION AND PRESENTATION: 17th DEC 2012 TABLE OF CONTENTS Pages 1.0 NTRODUCTION ...................
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Corporate Social Responsibility The process of building a corporate social responsibility: Corporations while they need to conduct a strategy to become socially responsible‚ they usually passes through a process that leads it at the end to achieve what is called by “Civil learning”. In order to achieve this level –which is the highest level of a corporate social responsibility- ‚ they are two dimensions: • The organizational level • The societal level The case of Nike as famous corporate
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Post completion audit aims to evaluate the efficiency and effectiveness of the capital budgeting decision that the management has implemented. It compares between the planned and the actual outcome‚ costs and the use of resources‚ results and benefits. It contains all assumptions that were made during the decision-making period. It is one of the ongoing continuous processes through which the organisation learns and improves. Recent research suggests that capital budgeting involves far more than
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ACHIEVEMENT GAP IN SCHOOLS The Achievement Gap in Schools and What Can Be Done to Close it Laura L. Pandiani Assumption College Abstract This paper explores the struggle of the achievement gap in schools. The achievement gap refers to the inequality in educational achievement among groups of students determined as disadvantaged minorities and those of less disadvantaged‚ usually white. The gap is a constant battle with no clear way as to how to fix it. The achievement gap can be observed
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evidence 4. Evaluate the evidence and decide whether management assertions correspond to reality and GAAP - Objectivity – an objective state of mind – intellectual honesty and impartiality. Having a lack of bias in designing and performing the audit work. - Due professional care – observance of the rules of professional ethics and CAS. Doing the work to the best of your ability Examination standards - Planning and supervising - Understanding the system on internal control of the
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