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AICPA Essays and Term Papers
Auditor LiabilityThroughout the Eighties and into the Nineties the question of
liability has become more prevalent in the practice of public accounting.
Recently, the AICPA has been lobbying for liability reform in cases
involving negligence or malpractice by public accountants. Opposition to
this lobbying has ...
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Auditor LiabilityThroughout the Eighties and into the Nineties the question of liability has become more prevalent in the practice of public accounting. Recently, the AICPA has been lobbying for liability reform in cases involving negligence or malpractice by public accountants. Opposition to this lobbying has ...
| | Save Paper - Premium Paper - Words: 2099 - Pages: 8 |
In Process RanddPURCHASED IN-PROCESS RESEARCH AND DEVELOPMENT
When one company purchases another, it absorbs the acquired firm’s assets and liabilities onto its balance sheet. One part of the acquired company that belongs to neither area is in-process research and development. “Acquired in-process ...
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Accounting EthicsWhen examining the effect of open marketing on the
accounting it is important to view it from three
perspectives: the
client's, the profession's, and society's. Additionally,
two key areas
that are affected by marketing must be addressed,
these are concerning competition, and ethical ...
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Accounting EthicsWhen examining the effect of open marketing on the profession of
accounting it is important to view it from three perspectives: the
client's, the profession's, and society's. Additionally, two key areas
that are affected by marketing must be addressed, these are concerning
competition, and ...
| | Save Paper - Premium Paper - Words: 1838 - Pages: 7 |
The Continuous AuditIntroduction:
Continuous auditing model that provides external auditors the opportunity to audit clients continuously or on a more frequent basis while reducing the possibility of compromising auditor independence. The continuous auditing models proposed in the literature often are developed ...
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SEC's Concept Release On International Accounting StandardsThis memo summarizes the issues presented in the SEC's concept release on International Accounting Standards. These issues include: the five elements of global financial reporting; exceptions to rules for foreign private issuers using accounting standards that differ from GAAP; and the three ...
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The WorldCom ScandalThe WorldCom Scandal
Corporate America was in a state of turmoil in the year 2002. Market sentiment had already been shaky with the looming threat of a global recession the year before when the devastating events of 9/11 took place. This was followed by the collapse of the energy giant, Enron ...
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