French submersion

Article Abstract:

Francophone accountants have benefitted significantly from the enactment of legislation recognizing the need for bilingualism in Canada. However, several key challenges have developed that could jeopardize the achievements already gained. These include the decreased financial resources of accounting organizations such as the Canadian Institute of Chartered Accountants, the deterioration of the French language and the communications explosion. A discussion of the potential impact of these events on the growth of the French language in the Canadian accounting profession is presented.

Social aspects, Canada, Vocational guidance, French-Canadians, French speaking Canadians

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A gold mine for auditors

Article Abstract:

Chartered accountants engaged in auditing tasks can access the Internet to obtain substantial information such as accounting and auditing standards. The most popular sources of information for auditors are usually professional corporations Web sites, which include descriptives of standards in various countries. Valuable data can also be gained from the Web pages of the Canadian Institute of Chartered Accountants (CICA), the American Institute of Certified Public Accountants (AICPA) and the International Federation of Accountants.

United States, Internet, Auditing, Web sites (World Wide Web), Information services, Web sites

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First, know the business

Article Abstract:

An auditor conducting analytical procedures of a firm must not only have the skills to reason, but also a knowledge of the firm's business as well. It is from this knowledge of the business that he can derive the expected financial statement for the firm. He has to follow certain steps like, developing an expected account balance in order to derive an explanation for an unexpected difference. He may also collate information for the explanation for him to be able to decide on the proper audit action to take.

Methods, Evaluation, Financial analysis, Inductive reasoning, Induction (Logic)

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