Accounting or accountancy is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
Hesperia is a city in San Bernardino County, California, United States. It is located 35 miles (56 km) north of downtown San Bernardino in Victor Valley and surrounded by the Mojave Desert. Because of its relatively high elevation and the unique and moderate weather patterns of the region, Hesperia is part of what is locally called the High Desert. The name "Hesperia" means "western land". The 2019 census report estimates that the city has a population of 95,750.
PricewaterhouseCoopers is an Anglo-American multinational professional services network of firms, operating as partnerships under the PwC brand. PwC ranks as the second-largest professional services network in the world and is considered one of the Big Four accounting firms, along with Deloitte, EY and KPMG.
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon" It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics have started identifying an "Audit Society". Auditors perceive and recognize the propositions before them examination, obtain evidence, evaluate the same and formulate an opinion on the basis of their judgement which is communicated through their auditing report.
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that describes engagements that result from actual or anticipated disputes or litigation. "Forensic" means "suitable for use in a court of law", and it is to that standard and potential outcome that forensic accountants generally have to work. It uses accounting, auditing and investigative skills to run investigations for any cases of theft and fraud. Forensic accountants, also referred to as forensic auditors or investigative auditors, often have to give expert evidence at the eventual trial. Their job is to catch the criminals of theft and fraud who appear at firms.
The Defense Contract Audit Agency (DCAA) is an agency of the United States Department of Defense under the direction of the Under Secretary of Defense (Comptroller). It was established in 1965 to perform all contract audits for the Department of Defense. Previously, the various branches of military service were responsible for their own contract audits.
Hesperia Unified School District is a school district in San Bernardino County, California. Hesperia Unified School District serves the City of Hesperia and adjacent areas in the High Desert of San Bernardino County and covers 140 square miles. The Hesperia Unified School District provides public education services for kindergarten through senior high school students. It includes 3 comprehensive high schools, 2 continuation high schools, 3 middle schools, 12 elementary schools, 3 choice schools, 2 alternative schools, 1 adult education school, and 5 charter schools.
The South African Institute of Chartered Accountants (SAICA), is a professional accountancy body in South Africa.
The Audit Commission was a statutory corporation in the United Kingdom. The Commission’s primary objective was to appoint auditors to a range of local public bodies in England, set the standards for auditors and oversee their work. The Commission closed on 31 March 2015, with its functions being transferred to the voluntary, not-for-profit or private sector.
Internal auditing is an independent, objective assurance and consulting activity designed to add value to and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal auditing achieves this by providing insight and recommendations based on analyses and assessments of data and business processes. With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. Professionals called internal auditors are employed by organizations to perform the internal auditing activity.
Chartered Accountants Ireland was established by Royal Charter on 14 May 1888, and is Ireland's largest accountancy body. It represents more than 25,000 members globally.
In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of federal assistance received for its operations. Usually performed annually, the Single Audit's objective is to provide assurance to the US federal government as to the management and use of such funds by recipients such as states, cities, universities, non-profit organizations, and Indian Tribes. The audit is typically performed by an independent certified public accountant (CPA) and encompasses both financial and compliance components. The Single Audits must be submitted to the Federal Audit Clearinghouse along with a data collection form, Form SF-SAC.
Concept Schools is a nonprofit charter management organization. Its mission is to provide a high-quality, STEM-focused and college-preparatory education through a network of charter schools, while offering exceptional programs, comprehensive services, and opportunities to partner in education. Its vision is to be the leading educational network and dedicated partner in preparing future generations by creating opportunities to unleash their potential for a more productive and peaceful society.
Sir John Bryant BournKCB is a former Comptroller and Auditor General and therefore a former head of the National Audit Office.
The Controller and Auditor-General is an Officer of the New Zealand Parliament responsible for auditing public bodies. John Ryan began his seven-year term as Controller and Auditor-General on 2 July 2018. The Deputy Controller and Auditor-General is Greg Schollum. Their mandate and responsibilities are set out in the Public Audit Act 2001. They are appointed by the Governor-General on the recommendation of the House of Representatives.
Transparency International's 2019 Corruption Perception Index ranks Canada as the 12th least corrupt nation out of 180 countries, a drop from 9th in 2016. However, in recent years corruption has been an increasingly large problem in government, industry and non-governmental organizations. For instance, in 2013, the World Bank blacklisted SNC-Lavalin and its subsidiaries from "bidding on its global projects under its fraud and corruption policy" due to the Padma Bridge scandal. Canada also ranks at the bottom of the bribery-fighting rankings, "with little or no enforcement of anti-bribery measures". The 2014 Ernst & Young global fraud survey found that "twenty percent of Canadian executives believe bribery and corruption are widespread in this country". According to a study by the Graduate School of Public Policy at the University of Saskatchewan, "a large proportion of Canadians see their politicians and their institutions as fundamentally corrupt".
Pilsen Wellness Center, Inc. is a non-profit organization that has historically serviced the predominantly Latino communities of Pilsen and Little Village in the city of Chicago.
The Government of Los Angeles County is defined and authorized under the California Constitution, California law, and the Charter of the County of Los Angeles. Much of the Government of California is in practice the responsibility of county governments, such as the Government of Los Angeles County. The County government provides countywide services such as elections and voter registration, law enforcement, jails, vital records, property records, tax collection, public health, health care, and social services. In addition the County serves as the local government for all unincorporated areas.
Brian Bigger is a Canadian politician, who was elected mayor of Greater Sudbury, Ontario in the city's 2014 municipal election.
