Identify and explain how you would prepare for a health inspection. You may use some concepts learned from HACCP as an example. Personally‚ I would make sure that my restaurant or food service venue I was running is operating above expectations. First off‚ I would start with the overall appearance of the establishment. If a health Inspector was coming to review a fine dining establishment then it would throw off a lot of red flags if it didn’t look like a fine dining experience. I would have my employees
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Deontological Ethics: The theory of Deontology was created by a great philosopher by the name of Immanuel Kant. Kant believes human inclinations‚ emotions and consequences should play no role in moral action; therefore‚ the motivation behind an action must be based on obligation and well thought out before the action takes place. Kant also believed that morality should‚ in theory‚ provide people with a framework of rational rules that guide and prevent certain actions and are independent of personal
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NATURE‚ PURPOSE AND SCOPE OF AUDIT AND REVIEW NATURE‚ PURPOSE AND SCOPE OF AUDIT AND REVIEW 1 “AUDITING” In independent examination 2 NATURE AND DEVELOPMENT The word “audit” comes form the Latin word audire which means “to hear” because‚ in the middle Ages‚ accounts or revenue and expenditure were “heard” by the auditor. Statutory audits (i.e. carried out in accordance with statutory provisions) become mandatory for companies in 1900. At this time the purpose of an audit was to detect fraud‚ technical
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ions Table of Contents Chapter 1 Introducing City of Smithville Welcome………………………………………………………. 4 System Requirements 4 Licensing 4 Running or Removing City of Smithville Running the City of Smithville 5 Removing the City of Smithville 5 General Operating Instructions Opening the City of Smithville 5 Creating a new project 6 Opening an existing project 6 Saving the current project 6 City of Smithville Main Window Adding and posting journal entries 8 Editing/deleting/unposting
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must an ‘assurer’ have in order for you to feel that their statement has high credibility? An assurer must have the knowledge and expertise to assess the truth and fairness of the information being presented by the preparers. Auditors of financial reports need to be trained accountants with detailed knowledge about the complex technical accounting and disclosure issues required to assess the choices made by the financial report preparers. When undertaking an audit‚ the auditor should use professional
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The auditor’s report for the City of Smithville should follow the wording of Illustration 11-2. An unqualified report similar to shown in Illustration 11-2 appears to be appropriate for the year December 31‚ 2014. Nevertheless‚ some students may have issues a “qualified” report for some perceived reason. If so‚ it should use the wording specified in audit guide‚ although most probably will not use the exact wording specified. If not‚ this will provide you with an opportunity to explain to the student
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A rationale statement explains the educational purpose of the curriculum. It expresses the beliefs and understandings of the curriculum developers. A rationale statement guides a curriculum development project in the same way a theoretical framework guides a research project. The rationale is based on the needs identified by your needs assessment. The purpose of a rationale statement is to convince others of the importance of the proposed change/addition‚ and of the logic of the outlined approach
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repeat the same procedure for each of the following lessons. At the end of lessons 2‚ 4‚ 6 and 8 there is a comprehensive assignment that you should complete and submit for marking to the Distance Learning administrator. SUBMISSION PROCEDURE 1. After you have completed a comprehensive assignment clearly identify each question and number your pages. 2. If you do not understand a portion of the course content or an assignment question indicate this in your answer so that your marker can respond to
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Risks…………………………..……..……6 Identifying Specific Controls Relevant to Specific Assertions………………………………………………..……..6 Types of Control Activities that Relate to Financial Statement Assertion……………………………..……..7 STAGE C: OBTAINBING EVIDENTIAL MATTER TO SUPPORT THE ASSESSED LEVEL OF CONTROL RISK…….7 Performing Tests of Controls………………………………………………………………………………………………………7 Nature of Tests of Control…………………………………………………………………………………………………….…….9 Timing of Test of Controls…………………………………………………………………………………………………………..9 Extent of Test
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writing. These skills are ones teachers need to use‚ sure. However‚ since the focus of the workshop is to help teachers teach students‚ I believe it is vital for any professional development to model these skills as well and ask teachers to interact with the skills they will also expect their own students to utilize. Standard 3: UTILIZATION I believe it is very important to allow learners flexibility in this workshop’s implementation. Knowing the schedule of the target audience‚ the secondary
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