Cendant Corporation [1] (a) Related parties make decisions based on information provided through financial statements. It is the auditor’s responsibility to plan and perform audit engagement to offer reasonable assurance that the financial statements are correct and fair. (b) The two main categories of fraud that affect financial reporting include misstatements arising from fraudulent financial reporting and misstatements arising from misappropriation of assets. (c) Factors that auditor’s should
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Week 5: Sarbanes-Oxley Act (SOX) Summary ACC/291 10 June 2013 Judith Bines Introduction The Sarbanes-Oxley Act‚ also known as SOX‚ is a federal law that requires publicly traded companies to individually certify the accuracy of their financial information. The law was enacted as a reaction to corporate accounting scandals that
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1.1 Summarise key aspects of legislation‚ regulatory requirements and codes of practice relating to own role and responsibilities. Teachers always have to protect themselves and the best way to do it is to follow the rules of the code of practice. Being a teacher makes me automatically an example for my students therefore I must not discriminate‚ abuse (physically or verbally)‚ dress inappropriate‚ and be late or messy. The Code of Professional Practice comes in support of all teachers as
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Legal and Regulatory Environment of Human Resources Affirmative Action Affirmative action is defined as positive steps taken to increase the representation of women and minorities in areas of employment‚ education‚ and business from which they have been excluded. Affirmative action refers to policies that take race‚ gender‚ or ethnicity into account in an attempt to promote equal opportunity. It is supposed to maximize diversity in all levels of society and to redress disadvantages
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UNIT 2: ROLES AND RESONSIBILITIES AND RELATIONSHIPS IN LIFELONG LEARNING UNIT NUMBER: M/503/1232 – OUTCOME 1.1 LEVEL 4 1.1 Summarise the key aspects of legislation‚ regulatory requirements and codes of practice relating to own role and responsibilities 1.The first aid trainer is governed by a number of legislative Acts designed to ensure the overall safety and welfare of the trainer and their students. Some of these Acts have lead to the creation of generic Codes of Practice. The parent company
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Aspects of Public Health Public Health: “the science and art of preventing disease‚ prolonging life‚ and promoting health through the organized efforts of society” – Sir Donald Acheson‚ Public Health in England‚ 1988. The health of the public has been a national concern for as long as there has been civilization. The reason for this is that when the public are generally unhealthy they cannot work as well and therefore that nation cannot advance socially‚ economically or intellectually‚ that is until
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Is It Important For Teenagers To Pay Attention To World News? What does one think when they hear the world “world news”? Do they think of countries that are bombing each other‚ politicians who keep arguing‚ or the United Nations? Well‚ whatever it is that comes to mind that should not be a reason why you should not watch the news. Teenagers should be aware of what is going on in our world today because they can make a difference‚ they will have a better understanding about the world and lastly
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Attention Attention Definition; Attention is the cognitive process of selectively concentrating one aspect of the environment while ignoring other things. We are particularly attentive to stimuli that appear exceptionally bright‚ large‚ loud‚ novel or high in contrast. Attention We also pay greater attention to stimuli that are particularly meaningful or are relevant to our motivations. E.g.‚ If we are hungry ‚we are more apt to be sensitive to food and food related stimuli. It also
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The Marketing Environment: Wal-Mart Corporation The Marketing Environment: Wal-Mart Corporation Wal-Mart is one of the world’s greatest assets to most people. It provides consumer’s a place they can go to virtually get anything they need from‚ car repairs‚ to groceries‚ prescription’s‚ even the latest toys and electronics. With all that said‚ this paper relates to the different forces in business that affects business: competitive‚ economic‚ political + legal + regulatory‚ technological‚ cultural
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Summarise the key aspects of current legislative requirements and codes of practice relevant to your subject and type of organisation within which you work My role as a dementia awareness trainer and assessor requires me to have an understanding of the wide range of legislations and codes of practice affecting my work role. These provide guidelines to protect staff and learners‚ whilst in the teaching environment. As an assessor‚ I need to ensure the welfare and safety of learners‚ whilst supporting
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