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There are three levels of measurement: nominal, ordinal, and ratio. Nominal level data is the lowest level of data and is qualitative (word oriented). Ordinal data are assigned numbers reflecting on the order of the relationship between the characters studied. Interval level data is a move from the qualitative scale to the quantitative scale – numbers (Walker, 2009). It also builds on ordinal data and shows an equal value between categories.…
TS1101 Foundations of Information Technology SU01 Operating System Version Scalability Ease of Use Reliability Cost Dual Processor Supported Windows 10 “As long as this condition is met, an NLB cluster can be configured to function as one large RPC server with potentially excellent scalability.” 1 • Battery life improvements. • Performance improvements. . • Better reliability.…
MIS101 – Assignment Template – Trimester 1, 2015 Your Name: Costa Banias Student Number: 215162709 Deakin Email: cbanias@deakin.edu.au Assignment – Part A Question 1: Provide a brief explanation of each of the following security terms and provide an example of each. (~250 Words) o Something the user is, also known as biometrics is a type of authentication system that examines person’s natural physical characteristics. There are various applications that can be undertaken such as retina scans, fingerprint scans, facial recognition and iris scans.…
IUOE 882 includes staff members working as maintenance or operating engineers on Point Grey Campus. It contains multiple bargaining units as it represents members of different professions under different 882 locals. There are three locals: 882, 882B and 882H. Local 882 is composed of Power Engineers certified under provisions of Power Engineers Boiler and Pressure Vessel Safety Act and regulations and trades people are certificated under the Apprenticeship Act & Regulations. (IUOE 882 website) Local 882B is composed of qualified and competent members who work in various occupations besides engineering, such as school districts, municipal office, office buildings, recreational facilities, transportation companies, chemical plants, etc.…
Expectations of the CPA Ontario Rule of Conduct 202.1 Integrity and due care All members mush show professionalism in all the duties and be honest in all their dealings. The expectations of good faith is to require members to be honest and trustworthy in performing professional services. Professional auditors must be honest. If members of dishonest work, this job cannot maintain a good reputation in the public interest.…
Contrast the applicability of the Sarbanes-Oxley Act to domestic public accounting firms versus foreign public accounting firms. Any foreign public accounting firm that prepares or furnishes an audit report shall be subject to the Act in the same manner as a public accounting firm (Gibson, 2013). 9. Describe the recognition of accounting standards by the Commission as provided.…
In this case, E&Y auditors violated several auditing principles among the ten generally accepted auditing standards, and I would like to illustrate specifically four key auditing principles that they violated: 1) Due professional care (General Standards) , 2) Sufficient appropriate evidence (Field Work Standards), 3) Accordance with GAAP and 4) Proper opinion (Reporting Standards) • Due Professional Care Auditors should exercise due professional care when they perform auditing to prepare reports. An auditor should be equipped with the degree…
The immense pressure that an external auditor, AIS security auditor faces daily is immense. This is due to their nature of work, which is under constant scrutiny. Outside factors can also cause the ethical morality and technical skills of the auditors mention above to be under scrutiny if not handled correctly. In the article called How Russian Hackers Stole the NASDAQ by Michael Riley one can see such example of an external factor. Not only must they perform well for their accounting firm, but they must also be in compliance with their client and the government regulations, nevertheless the auditor serves the public first in theory…
These types of accountants usually inspects the customer’s financial statements and the underlying transactions with the aim of forming a professional opinion on the correctness and dependability of the company’s financial statements (p.181). Given the aforementioned explanation about an external auditor, it is apparent that Mattson Financial Services’ auditor did not properly cross checking the records to be in a position to form professional opinions. As the fact that no tests are executed, in place a few computations are done, then the external auditor offers a determination. The problem here is that the Mattson Financial Services may not know whether or not their accounting records are up to standard owing to the auditing style…
Occupation and profession have been used interchangeably. Webster defines occupation as “the work that a person does; a person's job or profession” and profession as “a type of job that requires special education, training, or skill.” They appear to be the synonyms of one another until you gain knowledge and education. A cohort member, Adrienne Jones, stated that an “occupation is something a person does to live while a profession is something a person lives to do”.…
An auditor should ensure that they assess the clients’ financial statement by conforming to existence, rights an obligation, completeness, valuation and presentation and…
The system of accounting regulation is divided between the corporate law and promulgated standards. Over the years, non-government organizations had a significant influence on accounting settings. One of their responsibilities is to address technical issues of accounting activities, enforce adequate auditing mechanisms, and build ethical standards to guarantee the fairness of financial reporting (p.…
• Auditors are expected to declare their independence in order to ensure that their opinions are unbiased, honest and not influenced by the personal relationships with the entity. Therefore, auditors’ opinions and judgements will be more accurate, reliable and objective. (Financial Reporting Council 2011, p.16-29). • Stakeholders use financial statements of an entity to evaluate the business situation to make decisions. However, the financial statements are prepared by the accountants – the internal party, which means they can easily falsify the data for several purposes.…
Upon the completion of this course I have come across topics that have interested me and increased my knowledge especially in the financial and accounting aspect. This course has introduced me to understanding the relationship between financial and accounting in making an effective strategic decision. In as much they sound alike they are different and used in different purposes, both accounts are important to the business but are used for different purposes. Financial statements are requirement for any organisation and are published at the end of a financial period for its stakeholder, shareholder and customers to see, they show reports of performance on a historic basis and what has been achieved over the years. At the time the statement is…