speaker nostalgically dotes on their experience and craftsmanship for their trade throughout the poem. The speaker himself, may actually be the author, as he "grew up on a small farm...[in] Northern Ireland." (pg. 335). Heaney uses alliteration, internal rhyme and simile to bring out the theme of admiration for family and identity in family legacy. Heaney uses alliteration to strengthen the respect and admiration the speaker has for his father and grandfather.…
There are six steps to become a licensed veterinarian. The earning of two degrees’, the courses that are recommended, the extra certifications required to specialize in particular fields, the testing to pass on to the next step to become a licensed veterinarian, the veterinary experience to get on your feet and an idea of what is expected, and lastly, the interview process. Once a student has gone through all six steps, then the student is transitioning into a doctor of veterinary medicine. To…
The integration of the GAAS, the AICPA, the PCAOB and the IAS Background Information The Generally Accepted Auditing Standards refers to standards that are used to audit Private Corporations (Sunder, 2010 P. 100). The standards are divided into three categories. The categories include; fieldwork standards, reporting standards as well as general standards. The general standards address the individual’s qualifications to become an auditor as well as the minimum standards for the work product.…
The Sarbanes-Oxley Act has a goal “To protect investors by improving the accuracy and reliability of corporate disclosures…” and was passed with the intent of ending self-regulation and increasing independence of public accounting firms, increasing internal controls, and management accountability and enhancing transparency in financial reporting and information.…
activities for investigation purpose, which are performed by accountant in practice. The work of the forensic auditor is to investigate the financial affairs of the organization and most importantly includes investigation of any fraudulent activity. Internal auditor can use a third party forensic auditor for this purpose and than report the findings to the Board and audit committee. Why We Need Forensic Audit: Fraudulent activities lead to forensic audit. We can categorize fraudulent activities…
the same time. Finally, there was an anonymous phone call made in 1997 from a person who warned of the illegal practices BFA was engaging in. The only that Arthur Andersen did that might be construed as reacting appropriately was the writing of an internal memo that alluded to the phone call. But the suit alleges that the matter ended there. 5. For Arthur Andersen to regularly give a company like BFA copies of its audited financials, which are then distributed to investors, is a dubious…
In the “Blindsided by Bankruptcy” case study written by Clancy Martin, an owner of a chain of jewelry stores is on the verge of bankruptcy . The attorney says it is time to file Chapter Eleven. Chapter 11 is the legal allowance of business reorganization for the sake of the business’ solvency, liquidity, and future profitability . Then Rudolph Bultmann, the local Rolex rep, calls. He claims the owner need not worry about the five million already owed and that he would like to make a three…
Because there are a number of ways that a company could manipulate inventory numbers to misstate the final account balance, auditors must be diligent to prevent fraud or human error. A misstatement in inventory can have two effects: increase the value of the account and thus the company; and, increase cost of goods sold and thus increase revenue. One of the most important jobs for an auditor is to inspect the physical inventory itself. This tests two key assertions: existence and accuracy. The…
Did you know that service members are claiming false travel expenses on their travel claims? Senior Enlisted Leaders should understand the importance of implementing basic training and education in the preparation and review of travel claims because it will prevent fraud. This paper will cover the background, implementation of training, and impact of filing a false travel claim. Background Service members are required to complete a travel claim for reimbursement upon completion of…
Read Creating a Lean Culture: Chapter 1 and answer the following questions: 1. Select and discuss a service organization. You can select an organization that you have worked with, been a member of or one that you read about. Note: The organization cannot be Toyota or other ones that are mentioned in our textbooks. I have never worked for or been a member of a service organization. However, I have read about multiple service organization. One service in particular that I have read about…