consolidated financial statements. Other topics include the professional responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income. Week 1 - Topic 1: Reporting Issues Objectives Differentiate among the services provided by auditors. Explain procedures for reporting accounting changes and error corrections. Describe the professional responsibilities of accountants in financial reporting.
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| Unit Plan | | | | | |Unit Code & |UBAF 2023 AUDITING | | |Unit Title: |
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Topics include: audit and other reports, statistical sampling in auditing, attestation standards, reporting on future-oriented information, accountant's legal liability, Securities & Exchange Commission practice, professional ethics and using technology in auditing. Catalog Description Prerequisites: Sophomore standing; minimum grade of "C-" in ACCT 311. Topics include: audit and other reports, statistical sampling in auditing, attestation standards, reporting on future-oriented information
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1) Promotes Uniform Certification and licensing standards for CPA’s ch. 1 4 sections:1 Auditing & Attestation, Financial Accounting and Reporting, Regulation (REG), Business Environment and Concepts (BEC) *All CPA candidates must pass the Uniform CPA Examination to qualify for a CPA certificate and license (i.e., permit to practice) to practice public accounting. While the exam is the same no matter where it's taken, every state/jurisdiction has its own set of education and experience requirements
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HOW TO BECOME A TEXAS CPA Prepared for Dr. Michael Newman By AMANDA LEOPOLD OCTOBER 21, 2015 CONTENTS EXECUTIVE SUMMARY…………………………………………………………………………………….……………….1 INTRODUCTION……………………………………………………………………………………………………….……….2 ELIGIBILITY REQUIREMENTS ………………………………………………………………………………….…………2 Education…………………………………………………………………………………………………………….2 Good Moral Character……………………..………………………………………………………………….3 UNIFORM CPA EXAMINATION ………………………………………………………………………………….…….3 Application & Fees…..
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non-CPA employee can earn approximately $61,250, while a CPA can earn $67,375 in the same position. Now that I have your attention I will guide you through the process of becoming a Certified Public Accountant in Texas. Before applying for the CPA exam you must first meet educational requirements. In Texas you are required to obtain a Baccalaureate with 150 semester hours (Becker). Of the 150 semester hours, you are required to have 30 upper level hours in accounting that are above the principle
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Date 1 2 3 4 Topic Jan 5 Accounting Information Systems and Firm Value Accountants as Business Analyst Jan 12 Data Modeling Relational Database and Enterprise Systems Jan 19 Sales and Collections Business Process In Class Lab (Bring Laptop with Microsoft Access 2010 or 2013 Installed) Jan 26 Purchase and Payments Business Process Conversion Business Process Feb 2 Integrated Project In Class Lab (Bring Laptop with Microsoft Access 2010 or 2013 Installed) MID-TERM EXAM – Ch
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BUSINESS ENVIRONMENT AND CONCEPTS Section 1: Business Structure 1. The uniform law, issued in 1984 by the Committee on Corporate Laws of the American Bar Association, that regulates the formation, operation, and termination of corporations is A. The Model Business Corporation Act B. The Uniform Commercial Code C. The Revised Model Business Commercial Code D. The Standard Incorporation Act 2. Which of the following statements is true? A. The exchange of stock for services rendered is not
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little too "intense." During the fall of 1988, Walker interviewed with several public accounting firms and large corporations and received six job offers. After considering each of her offers at length, she accepted an entry-level position on the auditing staff of a "Big Six" accounting firm. Walker was not sure whether she wanted to pursue a partnership position with her new employer. But, she believed that the training programs the firm provided and the breadth of experience she would receive from
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SCHOOL OF ACCOUNTANCY COLLEGE OF BUSINESS UNIVERSITI UTARA MALAYSIA COURSE CODE : BKAA3023 COURSE NAME : AUDITING AND ASSURANCE II PRE-REQUISITE : AUDITING AND ASSURANCE I _____________________________________________________________________ 1. SYNOPSIS This is a continuation of Audit and Assurance 1. It intends to strengthen and enhance the students’ understanding in auditing. Among the topics that will be discussed are code of ethics, auditors’ liability and in-depth explanations on
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