... development of treatment policy for the company staff better and better; promulgate the specific regulations and sanctions relating to the handling of violations of the company regulations, violations of ... their ways of making fraud as follows: Companies have made up its revenue and income, and recorded decrease of costs Recording decrease of costs are often made through capitalization of cost, not ... but a group of people including Board of Directors, Board of Management and Auditing Companies Adverse impacts of fraud are much greater and on many people in the society 1.3.2 Fraud and Errors...
Ngày tải lên: 13/03/2014, 14:20
... Understanding of the Entity and Its Environment and Assessing the Risks of Material Misstatement,” paragraph 119 17 ISA 505, paragraphs 17 18 ISA 505, paragraph 19 The requirements and guidance of ... Auditing and Assurance Standards Board the investment manager, external investment advisors and others, to obtain an understanding of the process by which the relevant investments are valued and independently ... sometimes contain disclaimers and other restrictive language (discussed further on page of this alert), or impose a duty of care in excess of what professional standards otherwise require Auditors...
Ngày tải lên: 23/03/2014, 02:20
explain differences of use of financial statements in accountancy and finance
... investment, and short-term debt assets and liabilities =>shows how much cash comes from sales of the company's goods and services, less the amount of cash needed to make and sell those goods and services ... Structure of presentation • Definition of Financial statements oBalance sheet oIncome statement oStatement of retained earnings oStatement of cash flows • Differences of use of Financial statements ... test, evaluate the accuracy of the accounts, FINANCE Is used for decision of the company’s plant data recording, and the fluctuation of assets and capital Statement of Retained • Earnings Only...
Ngày tải lên: 12/07/2014, 14:20
Auditing Sales and Collection cycle in the auditing financial statements in AVINA – IAFC
... comparison of ratios and comparisons with industry, auditors make an accurate assessment of the situation in the sales and collection cycle • Test of details Table 1.7.2.3 Test of details of of sales ... Function of the sales and collection cycle Handling orders from buyers Consideration and approval of sales on credit Delivering of goods Sending invoices to buyers and recording sales transactions Handling, ... detection of problems and errors can be handled • Preventing and detecting fraud, errors in time • Protecting asset and organization information • Performing the accounting and reporting The system of...
Ngày tải lên: 22/07/2015, 13:45
summary of doctoral thesis research on factors affecting audit quality of financial statements of listed companies in the vietnamese stock market
... auditors 12 The fifth factor of Compliance of ethical standards: High level of The first factor of Level of an industry expertise: With the compliance of ethical standards from auditors/auditor ... distinctive role of audit in the stock market, the required level of industry audit quality because they are able to discover and report errors and unusual expertise is often higher Industry expertise ... The establishment and development of independent audit in Vietnam; legal basis for operation of independent audit of financial reports of listed companies and characteristics of auditing firms...
Ngày tải lên: 25/12/2015, 17:21
Circuit theory of finance and the role of incentives in financial sector reform
... build up specialized knowledge of the enterprises’day-to-day business and liquidity, and of short-term developments of demand and supply in the specific sectors and markets where enterprises operate ... creation of franchise value should go hand in hand with development of a strong regulatory and supervisory regime This should include incentives to align the interests of owners and managers of market ... of CTF .10 I.1.3 Efficiency and stability implications of CTF: the role of incentives 14 I.1.4 Theoretical and methodological features of CTF 16 I.2 FINANCE, GROWTH, AND...
Ngày tải lên: 24/10/2012, 09:33
How group work is used in speaking lesson of the first year major students of english at viet nam university of commerce
... former, 83.3% of the teacher often grouped students of the same sex while only 20% of the students chose it and for the latter, group students of different sexes was the choice of 80% of the students ... classroom activities and a lot of activities are designed based on the theory and characteristics of CLT Richards and Rodgers (1986:165) discuss that the range of exercise types and activities with ... other And most of the teachers (83.3%) often grouped students of the same sex while 16.6% grouped students of different sexes Concerning students’ English proficiency, 83.3 % favored students of...
Ngày tải lên: 07/11/2012, 14:50
An investigation into the style of the english language used in advertising slogans issued by some world - famous airlines
... thought of and taken care of and he is the center point of the producers You’ll love the way we fly –Delta Air Lines Sincerely yours, Aeroflot -Aeroflot The use of first person addresser “we” and ... transmission of information aiming at the public or a certain group of people Because of the non-personal features of advertising, the dissemination and operation of it should be restricted by the law of ... Baselines France Signatures The Netherlands Pay-offs or payoffs and Italy Some others Rip-offs or rip-offs Slogos (the slogan by the logo) 2.2.6.2 Requirements of a good advertising slogan A slogan...
Ngày tải lên: 07/11/2012, 14:54
Evaluation of institutional method used in teaching of english in secondary schools of Haripur District
... teacher’s academic and professional qualifications, experience, teaching methods, number of students in English class, size of class rooms, standard of English, cooperation by the parents and cooperation ... number of students The mental and cultural standards of the pupils must be taken into account for every phase of long-range training involving aims, subject matter and methods COMPOSITION OF CLASS ... FACTOR In view of the nature and range of the subject, it should be obvious that no generalized discussion of the qualifications of the foreign language teacher is profitable The type of instructor,...
Ngày tải lên: 10/04/2013, 10:37
Writing techniques used in classroom
... the subject of the composition and then the students in their groups discuss and make a list of the main ideas that they will write about Then the teacher brings the class together and following ... stages of teaching, kinds of suitable language and so on Although I have made a lot of effort to carry out the work, I myself feel that I cannot have more creation, give out more new and interesting ... compositions on every second line of the page When the students have finished writing, the teacher asks them to count the number of words and write the total at the bottom of the page Then the teacher...
Ngày tải lên: 03/06/2013, 01:26
Foreign Words Used In English
... of the people “My sentiments echo those of the vox populi.” Wanderjahr2 (vahn'der-yahr) [Ger.]: a year or period of travel, especially following one's schooling “The trio took off on their Wanderjahr, ... than in the confines of a museum.” in vino veritas (in vee'no vare'i-toss) [Lat.]: in wine there is truth “By the end of the party, several of the guests had made a good deal of their private lives ... conflict “‘Stay out of it,’ he admonished his friends, ‘I want to handle this guy mano a mano.’” mea culpa (may'uh kul'puh) [Lat.]: I am to blame “His mea culpa was so offhand that I hardly think...
Ngày tải lên: 02/07/2013, 01:25
AN INVESTIGATION INTO THE SENTENCE PATTERNS USED IN TRAVEL ADVERTISEMENTS ON ENGLISH AND VIETNAMESE WEBSITES
... activity of individuals or organizations of manufacturing and services, using modes and means of communications to inform the publics about their demands and ability or the benefits of given goods and ... countries and Vietnam Due to a shortage of time and within the limitation of an M.A thesis, the study only focuses on the analysis and comparison of 10 travel advertisements in each language Design of ... The introduction of the study is aimed to give the background of the study It mentions the rationale, aims of the study, the research methods, scope of the study and the process of research The...
Ngày tải lên: 07/09/2013, 14:03
Color Atlas of Pharmacology (Part 14): Drugs used in Hyperlipoproteinemias
... start of therapy, a prostaglandin-mediated vasodilation occurs (flushing and hypotension) that can be prevented by low doses of acetylsalicylic acid Clofibrate and derivatives (bezafibrate, etofibrate, ... cerivastatin, and atorvastatin, inhibit HMG CoA reductase The active group of L, S, P, and F (or their metabolites) resembles that of the physiological substrate of the enzyme (A) L and S are lactones ... supplementation results in lowered levels of triglycerides, decreased synthesis of VLDL and apolipoprotein B, and improved clearance of remnant particles, although total and LDL cholesterol are not decreased...
Ngày tải lên: 18/10/2013, 00:15
Vocabulary List 5 - Foreign Language Terms Used in English
... meaning of the words in the group 32 naïve Naïve means simple and innocent, the opposite of the meaning of the words in the group 33 bourgeois Bourgeois means characteristics of the middle class and ... innovative and experimental concepts, especially in the arts (adj.) relating to a group of people who develop innovative and experimental concepts, especially in the arts As part of the , Abe’s ... always prepared and asked a lot of questions blasé (bla· za) ¯ (adj.) apathetic to pleasure or excitement as a result of excessive indulgence in something Because Jon works in the music industry, going...
Ngày tải lên: 25/10/2013, 17:20
FOCUS ON - phrasal verbs used in compound nouns
... or pair of scissors, you cut it off He cut off a piece of cheese so that I could taste it One of the kings of England had his head cut off cut off p.v When you stop the supply or flow of something, ... this time of the morn in a Infinitive present tense -ing form past tense past participle cut off & cuts off cutting off cut off cut off cut off cut off p.v When you completely remove part of something ... by the earthquake, and now we're cut off Infinitive present tense -ing form past tense past participle drop off & drops off dropping off dropped off dropped off drop off drop off p.v When you...
Ngày tải lên: 01/11/2013, 12:20
phrasal verbs used in compound nouns
... or pair of scissors, you cut it off He cut off a piece of cheese so that I could taste it One of the kings of England had his head cut off cut off p.v When you stop the supply or flow of something, ... this time of the morn in a Infinitive present tense -ing form past tense past participle cut off & cuts off cutting off cut off cut off cut off cut off p.v When you completely remove part of something ... by the earthquake, and now we're cut off Infinitive present tense -ing form past tense past participle drop off & drops off dropping off dropped off dropped off drop off drop off p.v When you...
Ngày tải lên: 01/11/2013, 15:20
A study of the linguistic features of saying verbs used in political documents in english and vietnamese
... English and Vietnamese; English and Vietnamese will be a contribution to the teaching and - To find out similarities and differences in terms of linguistics learning the two languages Similarities and ... found from of the saying verbs used in political documents in English and the analysis between English and Vietnamese will be of great benefit Vietnamese to Vietnamese learners of English and foreign ... linguistic aspects of saying verbs used in political documents and useful to the teachers and students and those who concern about in English and Vietnamese Due to the limited budget of time, the their...
Ngày tải lên: 26/11/2013, 13:19