Suchergebnisse

In the fight against Money Laundering, the effectiveness of the task known as the Suspicious Activity Report (SAR), undoubtedly, constitutes one of the main protection shields for Obligated Subjects to their prevention with Risk-Based Approach (RBA). It stands as one of the most relevant sources of information for the analytical work of a Financial Intelligence Unit (FIU). It is the starting point for subsequent investigation, prosecution and application of criminal measures, and it is an incentive of great importance for decision-making in administrative, criminal and criminological policies for its confrontation in its dual profile: as a Risk, and as a Crime. And all this at an accelerated pace since, in addition to its seriousness, by the devastation it represents to the stability of a country's socio-economic financial order, its implementation and effectiveness, is being permanently monitored and qualified by international agencies specialized in the matter, and whose reports work as a basic criterionto measure Country- Risk, and therefore a true radar for attracting lawful investments. Then again, it becomes necessary to understand the guidelines for an effective SAR, and understand, in order to mitigate its impact, the most common reasons for its non-compliance, as a consequence of infractions to specific legal frameworks, that can make the whole Anti-Money Laundering system of a country, ineffective. Definitely, the presentation of a SAR with Quality,Timeliness and Accuracy, directly affects the mitigation of the Risk of Financial Crime, in pursuit of the health of businesses and the economy.

Audit quality is very important because high audit quality will produce reliable financial statements as the basis for decision making. The profession of a public accountant is like a double edged sword. On the one hand, auditors must pay attention to credibility and professional ethics, but in the other hand auditors must also face pressure from clients in various decision making. This study attempts to develop a conceptual framework that can capture the construct of audit quality, therefore it can capture the complexity found in audit quality research. This research indicates that partially or simultaneously the competence, independence and professional ethics have a positive and significant effect on audit quality. Therefore, if someone has high competence, independence and professional ethics, will be the better the quality of the audit. Quality audit is very important to ensure that the accounting profession fulfills its responsibilities to investors, the general public and the government and other parties who rely on audited financial reports by upholding high ethics. If an auditor has challenged established professional standards, the audit quality produced by the auditor will be very low. But the higher the auditor obeys the ethics of the auditor, the higher the audit quality produced. Keywords: competence, independence, professional ethics and audit quality

Writing is drawing, it is building an identity, a room of your own; it is to pronounce the world in many voices to transform it. It is an intersubjective construction and a political action that goes through the externalization of cultural codes and places from where it is enunciated (Freire, 2005) until it reaches the readings and interpretations of others, that is, to the public sphere. Writing is presented to us as a historical possibility of memory, of the dispute for power, truth and knowledge, but also as a path that is traveled to find aesthetic pleasure and reaffirm ourselves in the vastness of the finite, in the babel of the singular. and in the vanity of showing ourselves with our emotions and thoughts, or what is the same, of being and being in the world. ; Escribir es dibujar, es construir una identidad, una habitación propia; es pronunciar el mundo a muchas voces para transformarlo. Es una construcción intersubjetiva y una acción política que pasa por la exteriorización de los códigos culturales y lugares desde donde se enuncia (Freire, 2005) hasta llegar a las lecturas e interpretaciones de otras y otros, es decir, a la esfera de lo público. Escribir se nos presenta como posibilidad histórica de la memoria, de la disputa por el poder, la verdad y el conocimiento, pero también como camino que se recorre para encontrar placer estético y reafirmarnos en la vastedad de lo finito, en la babel de lo singular y en la vanidad de mostrarnos con nuestras emociones y pensamientos, o lo que es lo mismo, de ser y estar en el mundo. ; Escrever é desenhar, é construir uma identidade, um quarto próprio; é pronunciar o mundo em muitas vozes para transformá-lo. É uma construção intersubjetiva e uma ação política que passa pela externalização de códigos e lugares culturais de onde se enuncia (Freire, 2005) até chegar às leituras e interpretações alheias, ou seja, à esfera pública. A escrita apresenta-se-nos como uma possibilidade histórica de memória, de disputa de poder, verdade e saber, mas também como caminho ...

"Prepared by the Special committee on governmental accounting of the American institute of accountants."--p. 4. ; At head of title: American institute of accountants. ; Mode of access: Internet.

ABSTRACT: Many factors, including Sarbanes-Oxley, fueled an increase in demand for accountants in recent years, particularly those who are professionally certified, so that demand exceeded supply in the U.S. (Anonymous 2007) and elsewhere (Hambly 2007). Future challenges facing the profession, such as implementing XBRL and IFRS, may also increase demand, perhaps again creating shortages. It is within this context that we examine the issue of the shortage of accountants by focusing on factors that affect supply. We study trends in two types of data: graduation rates for accounting majors (i.e., the number of accounting graduates divided by total business majors) and CPA exam candidacy. The former provides a measure of the total pool of potential CPA exam candidates and the latter is the subset of those who are attempting to become professionally certified. Various studies have observed a decline in CPA exam candidacy and have proposed that it results from the additional education requirement associated with the 150-hour rule (e.g., Allen and Woodland 2006). Several states have reacted by allowing candidates to take the CPA exam with 120 hours of education rather than 150 hours in order to increase supply. Following this line of reasoning, we should observe declines in candidacy and graduation rates only in states that have adopted the 150-hour requirement, but not in states that retained the 120-hour requirement. However, in our extension of existing studies that did not segment data by type of jurisdiction, we find similar rates of decline regardless of whether the candidacy requirement changed to 150 hours or remained at 120 hours. Thus, while some individuals may be deterred by the additional education costs, the finding of no jurisdictional difference in graduation and candidacy rates suggests that policy makers need to consider a variety of issues to comprehensively address shortages in the supply of accountants.

Cover -- Title Page -- Copyright Page -- Table of Contents -- Chapter 1 -- What is a Trust? What is an Estate? -- What is a trust? -- Decedent's estates -- Chapter 2 -- The Fundamentals of Fiduciary Accounting -- Fiduciary accounting under the UPAIA -- Distinguishing income from principal under the UPAIA -- The allocation of disbursements -- Practice exercise 2-1 -- Chapter 3 -- Taxation of Trusts and Decedent's Estates: An Overview -- Introduction -- Defining passive income -- Accounting periods -- Section 645 election -- Accounting methods -- Estimated tax -- Tax identification number -- Chapter 4 -- Gross Income for Trusts and Decedent's Estates -- Items to include -- Treatment of property distributed in-kind -- Chapter 5 -- Ordinary Deductions and Credits -- Trade or business expense -- Income-producing activities -- Interest -- Taxes -- Losses and bad debts -- Depreciation, amortization, and depletion -- Deductions and credits in respect of a decedent: Section 691(b) -- Deduction for estate taxes paid: Section 691(c) -- Deductions that may be allowable for estate tax purposes -- Qualified business income deduction for trusts and estates -- Charitable contribution deductions -- Suspension of miscellaneous itemized deductions subject to the two-percent floor -- Deduction in lieu of exemption -- Tax credits -- Chapter 6 -- The Income Distribution Deduction -- Defining DNI -- Distinguishing simple trusts from complex trusts -- Section 651(a): Deduction for distributions to beneficiaries of a simple trust -- Section 661(a): Deduction for distributions of complex trusts and decedent's estates -- Practice exercises -- Chapter 7 -- How Beneficiaries are Taxed -- The taxation of a simple trust beneficiary -- The taxation of complex trust and estate beneficiaries -- Practice exercises -- Chapter 8 -- Special Rules Round-Up.