Sunday, June 28, 2020

Goal Statement Essay - Writing a Great Goal Statement Essay

<h1>Goal Statement Essay - Writing a Great Goal Statement Essay</h1><p>A objective proclamation article can help you in defining your objectives for the future and helping you to accomplish them. It is an imaginative method for depicting precisely what you need and what you will do to arrive. Perhaps the best thing about an objective proclamation paper is that it gives you thoughts to consider that can assist you with being fruitful. You can utilize the exposition to persuade yourself to get things done and make changes to your life and the world around you.</p><p></p><p>Writing an objective proclamation article isn't anything but difficult to do. It requires a great deal of thought and arranging. This isn't something that should be possible with only a couple of days. It should be done after some time and as the experience of composing courses, while you construct your certainty to write.</p><p></p><p>The best thing a bout an objective explanation exposition is that you can complete it before you go into school. This will give you sufficient opportunity to get the material together and get all the data you have to place into it. An objective explanation article ought to incorporate your own story and the objectives you might want to achieve. You ought to likewise incorporate your loved ones who can go along with you in your objectives. This will assist with building your confidence.</p><p></p><p>Students need to endeavor to get their advanced degree. Be that as it may, they can get exceptionally debilitated in the event that they don't accomplish the objectives they set for themselves. With an objective explanation paper, they can be urged to proceed with their instruction and simultaneously ensure that they have the necessary aptitudes to prevail in their courses.</p><p></p><p>The most significant thing about composing expositions for understudies to communicate their own objectives is that they should see how they can apply this data in their lives. On the off chance that they see how they can utilize this data, they will find that they will appreciate composing and will turn out to be progressively fruitful. They will acquire certainty and the best thing about objective explanation expositions is that they won't be repetitive.</p><p></p><p>The initial phase recorded as a hard copy an objective proclamation paper is to assemble the correct articulation of data and compose it appropriately. It ought to be clear and succinct with the goal that the data it contains is anything but difficult to peruse and comprehend. The teacher will pass judgment on the exposition dependent on the measure of exertion you put into the project.</p><p></p><p>There are a few regular blunders to maintain a strategic distance from when composing an objective explanation article. Probably the greatest mi sstep that understudies submit isn't giving models. They have to realize what to look like for models on the web and from other people who have utilized them in their composition. A model can likewise tell the peruser the best way to improve their own work. A decent objective explanation ought to have the option to help its own announcements with the proof it contains.</p><p></p><p>In composing expositions for understudies to communicate their objectives, you should ensure that you keep the standards. You can discuss your objectives, utilizing instances of past understudies' accomplishments. Be that as it may, you have to attempt to keep your objectives as sensible as could be expected under the circumstances. As an understudy, you should make a solid effort to help other people accomplish their objectives and far superior, you should discover approaches to assist yourself with accomplishing them.</p>

Thursday, June 18, 2020

Standards For Accounting and Review Services - Free Essay Example

r Answer D is correct because the SSARS requirements do not apply to either the processing of financial data for clients of other CPA firms or to consulting on accounting matters. See AR 100 for these and additional services to which the SSARS do not apply. 54. Statements on Standards for Accounting and Review Services establish standards and procedures for which of the following engagements? a) Assisting in adjusting the books of account for a partnership. b) Reviewing interim financial data required to be filed with the SEC. ) Processing financial data for clients of other accounting firms. d) Compiling an individual’s personal financial statement to be used to obtain a mortgage. Answer D is correct. The SSARS apply when a CPA either compiles or reviews the financial statements of a nonpublic entity. 55. Blue Co. , a privately held entity, asked its tax accountant, Cook, a CPA in public practice, to reproduce Blue’s internally prepared interim financial statements on Cook’s microcomputer when Cook prepared Blue’s quarterly tax return. Cook should not submit these financial statements to Blue unless, as a minimum, Cook complies with the provisions of a) Statements on responsibilities in Tax Practice. b) Statements on Standards for Accounting and Review Services. c) Statements on Responsibilities in Unaudited Financial Services. d) Statements on Standards for Attestation Engagements. Answer B is correct because Statements on Standards for Accounting and Review Services apply (AR 100) and require that the CPA who wishes to submit such financial statements to a client must, at a minimum, meet the compilation requirements. 56. A CPA should not submit unaudited financial statements of a nonpublic company to a client or others unless, as a minimum, the CPA complies with the provisions applicable to a) Compilation engagements. b) Review engagements. c) Statements on auditing standards. d) Attestation standards. Answer A is correct. A n accountant should not submit such information unless he has, at a minimum, complied with the provisions applicable to a compilation engagement. . 57. An accountant who is not independent of a client is precluded from issuing a a) Compilation report on historical financial statements. ) Compilation report on prospective financial statements. c) Special report on compliance with contractual agreements. d) Report on consulting services. Answer C is correct because providing special reports is an attestation service and therefore requires the accountant to be independent. 58. Which of the following replies does not include a portion of the â€Å"Special Committee on Assurance Services† definition of assurance services? a) A consulting service. b) Improve the quality of information. c) Improve the context of information. d) For decision makers. Answer A is correct because the Special Committee on Assurance Services, also referred to as the Elliott Committee, defined assurance services as independent professional services -not a consulting service-that improve the quality of information, or its context, for decision makers. 59. In connection with the element of inspection, a CPA firm’s system of quality control should ordinarily provide for the maintenance of a) A file of minutes of staff meetings. b) Undated personnel files. c) Documentation to demonstrate compliance with its policies and procedures. ) Documentation to demonstrate compliance with peer review directives. Answer C is correct. The requirement is to determine what inspection, an element of quality control, should include. Answer C is the most accurate because it provides for maintenance of documentation of the various quality control policies and procedures. Thus, it is all encompassing. Answers A, B, and D, while desirable, relate to more specific areas and are thus less complete than C. 60. Which of the following is not an element of quality control for a CPA firm? a) Independence, integrity and objectivity. ) Acceptance and continuance of clients and engagements. c) Engagement supervision. d) Monitoring. Answer C is correct. Engagement supervision is not an element of quality control. The five elements of quality control are (1) independence, integrity, and objectivity, (2) personnel management, (3) acceptance and continuance of clients and engagements, (4) engagement performance, and (5) monitoring. 61. As guidance for measuring the quality of the performance of an auditor, the auditor should refer to a) Statements of the Financial Accounting Standards Board. ) Generally accepted auditing standards. c) Interpretations of the Statements on Auditing Standards. d) Statements on Quality Control Standards. Answer B is correct because auditors are responsible for compliance with generally accepted auditing standards and comparison of their performance against these standards is appropriate. 62. A basic objective of a CPA firm is to provide professional services t o conform with professional standards. Reasonable assurance of achieving this basic objective is provided through a) Continuing professional education. ) A system of quality control. c) Compliance with generally accepted reporting standards. d) A system of peer review. Answer B is correct because a system of quality control is necessary to provide a CPA firm with reasonable assurance that it is conforming to generally accepted auditing standards. 63. Which of the following types of services is most directly designed to improve the quality of information, or its context, for decision makers? a) Assurance services b) Attestation services c) Audit services d) Consulting services Answer A is correct because the Special Committee on Assurance Services (the Elliott Committee), defined assurance services as independent professional services that improve quality of information, or its context, for decision makers. The Elliott Committee defined assurance services as: â€Å"Independent pr ofessional services that improve the quality of information, or its context, for decision makers. † Assurance services include all attestation (including audit) services, plus a variety of other services which will be developed in the future; note, however, that tax and consulting services are not considered assurance services. 4. In performing an attestation engagement, a CPA typically a) Supplies litigation support services. b) Assesses control risk at a low level. c) Expresses a conclusion about the assertion on the subject matter. d) Provides management consulting advice. Answer C is correct because, when performing an attest engagement, a CPA expresses a conclusion about the assertion on the subject matter. 65. Which of the following professional services would be considered an attest engagement? a) A management consulting engagement to provide computerized advice to a client. ) An engagement to report on compliance with statutory requirements. c) An income tax engagement to prepared tax returns. d) The compilation of financial statements from a client’s accounting records. Answer B is correct because a report on compliance with statutory requirements might be structured as an attest engagement in which the required written assertion relates to such compliance. 66. The technical standards that apply to consulting services engagements require the practitioner to do all of the following except a) Maintain independence from the client. ) Give support for and clearly identify an estimates any quantifiable results that are based on estimates. c) Obtain an understanding concerning the nature, scope, and limitations of the consulting advisory services engagement to be performed. d) Take no position which might impair the practitioner’s objectivity. Answer A is correct because independence is not required. 67. A CPA firm’s personnel partner periodically studies the CPA firm’s personnel advancement experience to ascertain whether individuals increased degrees of responsibility. This is evidence of the CPA firm’s adherence to prescribed standards of a) Quality control. b) Due professional care. c) Supervision and review. d) Fieldwork. Answer A is correct because the seventh quality control standard requires that a firm establish policies and procedures pertaining to personnel advancement. 68. Williams Co. , a large international CPA firm, is to have an â€Å"external peer review. † The peer review will most likely be performed by a) Employees and partners of William Co. who are not associated with the particular audit being reviewed. ) Audit review staff of the Securities and Exchange Commission. c) Audit review staff of the Philippine Institute of Certified Public Accountant. d) Employees and partners of another CPA firm. . Answer C is incorrect because the Philippine Institute of Certified Public Accountants does not have an audit review staff available for peer reviews. 69. The objective of quality control mandates that a public accounting firm should establish policies and procedures for professional development which provide reasonable assurance that all entry-level personnel a) Prepared working papers which are standardized in form and content. ) Have the knowledge required to enable them to fulfill responsibilities assigned. c) Will advance within the organization. d) Develop specialties in specific areas of public accounting. Answer B is correct because one of the quality control considerations for a firm of independent auditors is that the policies and procedures for professional development should be established to provide reasonable assurance that personnel have the knowledge required to enable them to fulfill responsibilities assigned. 0. A CPA establishes quality control policies and procedures for deciding whether to accept a new client or continue to perform services for a current client. The primary purpose for establishing such policies and procedures is a) To enable the auditor to attest to the integrity or reliability of a client. b) To comply with the quality control standards established by regulatory bodies. c) To minimize the likelihood of association with clients whose management lacks integrity. ) To lessen the exposure to litigation resulting from failure to detect irregularities in client financial statements. Answer C is correct because policies and procedures should be established for deciding whether to accept or continue a client in order to minimize the likelihood of association with clients whose management lacks integrity. 71. Within the context of quality control, a primary purpose of personnel management activities is to enable a CPA firm to provide personnel within the firm with a) Technical training that assures proficiency as an auditor. ) Professional education that is required in order to perform with due professional care. c) Knowledge required to fulfill assigned responsibilities to consulting engagement s. d) Knowledge required in order to perform a peer review. Answer C is correct the quality control standards relate to a firms accounting and auditing practice. 72. A CPA in public practice must be independent in fact and appearance when providing which of the following services? |Preparation of a |Compilation of |Compilation of | | |tax return |financial forecast|personal financial| | | | |statements | |A |Yes |No |No | |B |No |Yes |Yes | |C |No |No |Yes | |D |No |No |No | Answer D is correct. An auditor need only be independent when providing attestation services. Preparing tax returns and compiling forecasts or financial statements are not considered attestation services, therefore the CPA need not be independent. 73. The first general standard requires that the examination of financial statements is to be performed by a person or persons having adequate technical training and a) Independence with respect to the financial statements and supplementary disclosure. b) Exercising professional care as judged by peer reviewers. ) Proficiency as an auditor which likely has been acquired from previous experience. d) Objectivity as an auditor as verified by proper supervision. Answer C is correct because the first general standard requires that the examination be performed by a person or persons having adequate technical training and proficiency as an auditor which has been achieved by formal education and by previous experience. 74. Rogers Co. , CPAs, policies require that all members of the audit staff submit weekly time reports to the audit manager, who then prepares a weekly summary work report regarding variance from budget for Rogers’ review. This provides written evidence of Rogers Co. ’s professional concern regarding compliance with which of the following generally accepted auditing standards? a) Quality control. b) Due professional care. c) Adequate review. d) Adequate planning. Answer D is correct because the weekly time reports are being used to meet the first standard of fieldwork. The work is to be adequately planned, and assistants, if any, are to be properly supervised. Thus, the budget is prepared during the planning stage of the audit and the analysis of variances from budget is used as a part of the supervision process. 75. The third general standard states that due care is to be exercised in the performance of the examination. This standard means that a CPA who undertakes an engagement assumes a duty to perform each audit a) As a professional possessing the degree of skill commonly possessed by other in the field. b) In conformity with generally accepted accounting principles. c) With reasonable diligence and without fault or error. d) To the satisfaction of government agencies and investors who rely upon the audit. Answer A is correct because the level of skill necessary is that commonly possessed by other professionals in the same employment. 6. The exercise of due professional care requires that an auditor a) Examine all available corroborating evidence. b) Critically review the judgment exercised at every level of supervision. c) Reduce control risk below minimum. d) Attain the proper balance of professional experience and formal education.. Answer B is correct because the exercise of due professional care (the third general standard) requires critical review at every level of supervision of the work done and the judgment exercised by those assisting in the audit. 77. When an accountant is not independent, the accountant is precluded from issuing a a) Compilation report. b) Review report. c) Management advisory report. d) Tax planning report. Answer B is correct because AR 100 requires the accountant who performs a review to be independent (because it is an attestation service). 78. If requested to perform a review engagement for a nonpublic entity in which an accountant has an immaterial direct financial interest, the accountant is a) Independent because the financial interest is immaterial and, therefore, may issue a review report. ) Not independent and, therefore, may not be associated with the financial statements. c) Not independent and, therefore, may not issue a review report. d) Not independent and, therefore, may issue a review report, but may not issue an auditor’s opinion. Answer C is correct. Reviews are a form of attestation service, and an accountant may not maintain independence when an immaterial direct financial interest is held in a client when performing attestation services. 79. The concept of materiality would be least important to an auditor when considering the a) Effects of a direct financial interest in the client upon the CPA’s independence. b) Decision whether to use positive confirmations of accounts receivable. c) Adequacy of disclosure of a client’s illegal act. d) Discovery of weakness in a client’s internal control structure. Answer A is correct because the auditor may not have any di rect financial interest in a client, regardless of materiality.

Sunday, June 14, 2020

Compare and Contrast Essay Topics for Your C1 English Comprehension Exam

<h1>Compare and Contrast Essay Topics for Your C1 English Comprehension Exam</h1><p>There are various approaches to compose C1 English Comprehension test expositions, anyway with regards to thoroughly analyze paper points for your C1 ESL test, you should be particularly cautious. Thoroughly analyze subjects with regards to an exposition will help evaluate your potential as an interpreter and translator. They additionally help you to see all the more obviously what you ought to anticipate from being surveyed for your potential as a translator.</p><p></p><p>When composing your C1 English Comprehension test exposition, you ought to guarantee that the article reflects both your expertise level and your comprehension of the theme. By deciding to complexity and think about point regions, you will get comfortable with how your capacities to decipher the topic identifies with your potential as an interpreter. At the point when you are applying for fu nction as an interpreter or translator, it is useful to see how the subject is seen in various social settings, or if the theme is found similarly by various gatherings of people.</p><p></p><p>One of the most significant themes that you should expound on so as to investigate exposition themes for your C1 English Comprehension test is English. Seeing how different societies see the English language is significant to understanding the contrasts between what is anticipated from you and what is anticipated from an interpreter or translator. You ought to have the option to offer a precise understanding of the social setting wherein the topic is seen. In addition to the fact that you should have great English abilities, however you ought to likewise have solid comprehension of how to impart adequately in English when speaking with local speakers of English.</p><p></p><p>The next piece of thoroughly analyze paper themes for your C1 English Co mprehension test is with regards to deciphering the English artistic structure being referred to. Most subjects will expect you to inspect a specific abstract work. You will likewise need to investigate the interpretation procedure that the writer of the book used to communicate their considerations, regardless of whether they may have written in a progression of verses, or whether they composed as a solitary paragraph.</p><p></p><p>The next piece of look into exposition subjects for your C1 English Comprehension test is the utilization of various kinds of dialects to communicate the thoughts communicated in the book being referred to. For instance, Spanish has indistinguishable guidelines for pronouns from English, in spite of the fact that they are not similar pronouns. They are not the same as English pronouns, and you should realize how to communicate in Spanish utilizing colloquialisms and other non-standard articulations. By looking at this piece of the English artistic type, you will figure out how to communicate in a manner that is adequate in most situations.</p><p></p><p>It is additionally essential to consider how various individuals see various parts of the topic when investigating exposition themes for your C1 English Comprehension test. This implies you should consider how various societies see the book being referred to. Sometimes, the writer of the book knows about the contrasts between various social gatherings, though in different cases the writer is ignorant of the contrasts between various social groups.</p><p></p><p>The last piece of look into article themes for your C1 English Comprehension test is the consideration of a 'this part' segment. By including a 'this part' you ought to guarantee that the paper centers around one specific part of the book being referred to. The title of the book ought to show the focal point of the exposition. For instance, if the book is t itled The Little Prince by Antoine de Saint-Exupéry, at that point you ought to incorporate an exposition about the book's depiction of culture and how it identifies with deciphering and interpreting.</p><p></p><p>Compare and difference article themes for your C1 English Comprehension test can be testing. In any case, recollect that the more spotlight you place on the various parts of the book, the almost certain you are to become familiar with it. This is the reason you should be mindful so as to pick the correct article themes to expound on so as to look into exposition points for your C1 English Comprehension exam.</p>

Thursday, June 4, 2020

Easy Essay Topics For Macroeconomics

Easy Essay Topics For MacroeconomicsAn easy essay topic for macroeconomics is hard to come by. The truth is that all too often people have an idea about what they want the paper to be about and that's the only topic they allow themselves to write about. It is certainly not easy writing a perfect essay, but that's just the nature of a free market economy and free enterprise. Of course if you are going to create a paper it should reflect your personality as well as your learning skills.You can find plenty of topics for a good essay on the internet and over the course of time. My personal favorite is using essay as a test in school and creating an outline for the entire class. In doing this you can write the outline for each student who is assigned to it and provide the same outline for all the students who have a need for it. This helps the class as a whole and you as well as the teachers get to keep track of who's taking the test and what problems they are encountering.There are some free essay writing websites available on the internet which will help you with your essay topics. These essay writing websites are great because they provide you with homework and if you complete it then they give you a total grade. One of my favorite topics to write on is social issues and current events. For example, if you were to write an essay about gun control it would be a very interesting topic.You will need to plan out the essay. Once you have a good outline in place you can work on the content, and the essay will come to you in sections. Take some time to check out what you're interested in and how much research you will need to do in order to fit into the essay. Then you can begin to write and keep your eyes open for things that might be helpful to the topic.Make sure you take advantage of all the free sites that are available on the internet. It may seem like a lot of work, but it is a lot of fun! There are some groups online that have a lot of great resources to help yo u.All in all, the essays that you write are great for a portfolio and a way to showcase your ability as a writer. That's why I recommend that you take some time to study all the topics that you would like to write about. It is also important to plan your essays well before you begin the actual writing process.Writing is an art and writing on an easy essay topics for macroeconomics is not difficult. With enough practice, you can create a perfect article.