AU Section 316 Summary

I am doing an essay on article 86 and 91 of the Uniform Code of Military Justice. Article 86—Absence without leave and Article 91—Insubordinate conduct toward warrant officer, noncommissioned officer, or petty officer I will start out with article 91 section 15 text of statute 2 willfully disobeys the lawful order of a warrant officer , non-commissioned officer, or petty officer. In my essay I will give both facts and opinion on the matter of these articles .In fact in of the case article 91 does not apply in the situation that involves me and fellow NCO’s because in article 91 chapter 15 subparagraph 2, I did not willfully disobey an order . In order to disobey an order the first must be given

The goal in the life of a college student is graduating and getting the dream job in the career field that is chosen. To achieve this goal takes more than just having the knowledge and heart for the career; it also takes technical skills to be able to perform the tasks. The Auditor: An Instructional Novella stretches beyond the standard textbooks to reveal the principles and practices of auditing as they are in the real world. The book consists of a few key aspects such as: targets students’ natural curiosity about the field of accounting, supports traditional teaching tools, shapes the potential challenges that awaits public accountants.

Because peoples heritage is part of their culture. The more you understand about it the more you understand the person and the reason they do some of the things they do. You have a heritage and it is why you were brought up with the beliefs and standards. You want people to respect that, so you should give the same respect. It’s also a part of history which has helped us evolve throughout this world. You may not like it or agree with it, but you should at least learn a bit about it before you make a decision and still respect it.

All outcomes in red are observations to be carried out by assessor. The information given indicates the types of things assessor will be looking for

Using the table template list 2 or 3 examples of legislation specific to each of the 3 headings and a brief summary what each piece of legislation will mean in your work as a home based childcarer.

On Wednesday, February 24, 2016, I conducted an interview with Professor Clarissa Wilkerson, JD, CPA. As an accounting major, I am extremely interested in pursuing a career in accounting and am a student in Professor Wilkerson’s class. Her enthusiastic personality continues to inspire me to pursue a career in this field. After explaining my career goals and the details of this assignment, she gladly accepted when I asked if she would be willing to conduct an interview to help me complete this interview report. Professor Wilkerson received her Master’s degree in Taxation from Georgia State University. She is also a licensed Certified Public Accountant (CPA), and has considerable experience in the field of accounting. A few of the topics we discussed were: the importance of teamwork, the way technology is changing accounting, the value of understanding finance and economics in relation to accounting, and the usefulness of receiving a degree in accounting and earning a CPA license.

As part of the budget announced February 11, 2014, the federal government proposed changes to the requirements for filing a Section 156 election for closely related groups on form GST25. These changes take effect January 1, 2015.

The five fundamental ethical principles of the Australian Accounting Profession as listed in APES 110 Code of Ethics of the Australian Accounting Profession are integrity, objectivity, and professional competence and due care, confidentiality and professional behaviour.

Bill A.3080 was first introduced in January 2014 and has been re-introduced every year. Since 2014, it has been referred to the corrections committee in the Assembly and the Crime Victims, Crime and Correction committee in the Senate. From 2014 to 2016, the bill was sponsored by Senator Bill Perkins and this year the Senate sponsor is Senator Kevin Parker (A.3080, 2017). As of this year in the Assembly, there are 46 co-sponsors and 11 multi-sponsors all of them being Democrats. For the Senate, there are seven Democratic sponsors as of this year. The bill in both Houses has had trouble moving past the committees they are referred to for several years. On the Corrections committee, seven of the Assemblymembers have co-sponsored

Accountants are relied upon to be trustworthy and maintain high ethical standards. It is because of the nature of the profession that puts them in a position of trust with people who rely on their professional judgment and guidance in making decisions. These decisions are extremely important in accounting and more so that companies that have high ethical standard or main good ethical culture spend enormous time to train the staffs about the conduct that is expected of them.

The Model of Trust Enhancement was established to enhance and maintain the public’s trust in the accounting profession. Over the last two decades, the ethics of the accounting profession has been questioned and public trust destabilized, in particular for auditors, due to the Enron debacle. The fact that an auditing firm would assist their clients with publishing an inadequate set of financial statements shows their willingness to violate laws and regulations (Sims & Brinkmann, 2003). According to the textbook, “Because trust is essential, even the appearance of an accountant’s honesty and integrity is important. The auditor, therefore, must not only be trustworthy, but he or she must also appear trustworthy” (Duska, Duska & Ragatz, 2011, p. 116). The majority of statements filed inadequately have a substantial impact on the credibility of the accounting profession as a whole. Sullivan (n.d.10) states that a CPA must possess a high level of trust, by applying professional judgment and enhancing the three trustworthy characteristics (ability, benevolence, and integrity) when resolving accounting ethics dilemmas (slide 3).

Businesses, investors, creditors rely on accounting ethics. The accounting profession requires honesty, consistency with industry standards, and compliance with laws and regulations. The ethics increase the responsibility and integrity of accounting professionals, and public trust. The ethical requirements influence the management behavior and decision-making. The financial scandal of Enron and Arthur Anderson demonstrates the failure of fundamental ethical framework, such as off-balance sheet transactions, misrepresentation of financial statements, inaccurate disclosure, manipulations with earnings, etc. The confronted accounting profession and concern for ethics in businesses forced regulators to revise the conceptual framework of accounting processes.

AU section 316 actually requires the detailed analysis of those areas by the auditing committee. However, “[the] audit committee and its agents and the internal audit staff, should consider incorporating their understanding and experience into a continuous improvement process,” (Zmag), because risk assessment doesn’t stop when the audit ends. Auditors will continue to assess fraud risks for as long as they perform audits, so in order to improve their skills of searching for risk from audit-to-audit, they need to be able to apply their understanding and experience. “New fraudulent financial reporting methodologies […] will continue to emerge and evolve in the markets [,]” (Zmag), meaning that fraud is always changing. Auditors must be able to continuously learn from theirs and other’s experiences. They

During my time at Accounting Firm X I learned many lessons that apply not only to accounting and the principles and practices associated with that subject, but also to life as a professional in a real world work setting. The purpose of this essay is to highlight my experiences at Accounting Firm X to shed light upon key learning experiences that can contribute to a holistic educational experience. In this essay I will first describe my goals and expectations. Next, I will go in to detail about my daily routine and how these exercises contributed toward the overall experience. I will then explore the overall lessons learned from my time spent at the firm.

Accounting is the language of business. It is a profession that is being guided by principles, concepts, conventions, laws, etc. All these fundamental building blocks serve as common and general compasses to all practitioners of the profession. In some cases, they are nation-wide tailored, while in other cases, they are universally tailored. Accounting as a living, practical, dynamic and realistic profession covers so many areas of social, economic (business), and governmental activities. Surely, any endeavour that involves monetary and material activities create a room for the services of Accounting. Many of the human endeavours for which the accounting profession plays significant (some times inevitable) roles include; Banking, Insurance, Manufacturing, Farming Contracting, Oil and Gas, Mining, Transportation (Air, Land and Sea), Educational Institutions, Churches, Ministries, ICT, Hire Purchase, Local Government Authorities, Estate Businesses, Export and Import Businesses, Bill of Exchange Transactions, Royalties Transactions, Consignment Transactions, Stock Market Transactions, Sports, Entertainment, Hospitals and Hospitality Industry, etc.