Amounts provided on the international student section of the Kilgore College website. Executive Summary We are adopting amendments to our current rules regarding auditor independence. Take the Certificate of High School Equivalency Acct 504 final exam, with all sections passed, and furnish proof of the certificate to the Office of Admissions and Registrar Submit an official transcript from a bona fide high school as recognized by the Office of Admissions and Registrar Submit an official transcript from a bona fide home school as recognized by the Office of Admissions and Registrar International Student Admission: In essence, an individual auditor must not subordinate his or her judgment to that of others and must stay away from influences that might bias judgment.
For example, the final rule does not ban all valuation and appraisal services; its restrictions apply only where it is reasonably likely that the results of any valuation or appraisal, individually or in the aggregate, would be material to the financial statements, or where the results will be audited by the accountant.
The final rules provide accounting firms with a limited exception from being deemed not independent for certain inadvertent independence impairments if they have quality controls and satisfy other conditions. Transfer students meeting the above requirements who are seeking a KC degree will be informed of the amount of credit which will transfer to Kilgore College as soon as possible and no later than the end of the first academic term in which they are enrolled.
July 1 Summer Terms: But this claim belies the environment in which many tough business decisions are made. As discussed above, in recent years there has been a dramatic growth in the number of non-audit services provided to audit clients and the magnitude of fees paid for non-audit services.
Capital formation depends on the willingness of investors to invest in the securities of public companies. Determination of the legitimacy of these diplomas will be at the discretion of the Office of Admissions and Registrar. Students who exhibit exceptional academic ability may apply for admission to KC and take college courses while completing high school according to the following policy.
Investor confidence in the securities markets arises from a multiplicity of sources. Our Two-Pronged Approach Responds to Various Aspects of Auditor Independence As discussed above, some non-audit services, by their very nature, raise independence concerns because, for example, they place the auditor in the position of auditing his or her own work.
Bookkeeping services, for example, place the auditor in the position of later having to audit his or her own work and identify the auditor too closely with the enterprise under audit.
Transient students are those pursuing a degree elsewhere who attend Kilgore College for a long semester fall or springDecember Mini, May Mini or summer terms and intend to return to their previous college or university.
To be eligible for enrollment in dual credit courses, students normally have at least junior year high school standing at the time the course is taken and demonstrate appropriate college readiness for the courses that are taken.
Home School transcripts must be signed by the home school teacher or administrator and notarized by a notary public. Our proposed amendments identified certain non-audit services that, when rendered to an audit client, impair auditor independence.
However, students seeking to transfer credit from non-regionally accredited institutions must submit a "petition for transfer credit" form. KC requires a minimum iBT score of 41 computer-based,or paper-based, Previous transient students are required to reapply if they return as a transient student for a future term.
Indeed, it is precisely because of the inherent difficulty in isolating a link between a questionable influence and a compromised audit that any resolution of this issue must rest on our informed judgment rather than mathematical certainty.
We have had a greater string of "wins" in obtaining new audit clients since we sold our management consulting practice than we have had at any time in recent history - four new Fortune clients, including two Fortune 50 companies, just within the last six months.
The prudent auditor is one who exercises reasonable judgment, who is not expected to be omniscient, who is presumed to have knowledge special to his or her profession, who is expected to be aware of his or her own ignorance, and who is expected to possess the skills of the profession, whether a beginner or a veteran.
The General Counsel of Andersen Consulting said, "[I]n our experience there is no meaningful crossover of personnel between the audit divisions and these other business consulting functions.
Several commenters took issue with whether this growth enhanced any potential conflict of interest. Further, no credit will be given for transfer coursework earned 10 or more years ago.
Federal regulations state that students admitted with this status must successfully complete one of the following requirements in order to be eligible for Title IV financial aid consideration: Younger students who demonstrate outstanding academic performance and show college readiness may be recommended by their high school and individually approved by the Vice President of Instruction.
The likelihood of audit failure, in turn, is attributable to many factors, only one of which is auditor independence. We are adopting without substantial alteration restrictions that already appear in the professional literature with respect to the majority of the nine services that are covered by our rules.
As more fully discussed below, we are adopting rules, modified in response to almost 3, comment letters we received on our proposal, written and oral testimony from four days of public hearings about 35 hours of testimony from almost witnessesacademic studies, surveys and other professional literature.
Students must submit and meet the following criteria: On the other hand, we believe that the final rule facilitates the work of audit committees by establishing clear legal standards that audit committees can use as benchmarks against which to exercise business judgment.
To be considered "official", transcripts must: Students admitted as Individual Approval must provide evidence of successful completion of the Certificate of High School Equivalency or graduation from a recognized high school during the first semester of enrollment, or future enrollment will be blocked.
We believe that the two-pronged approach we are taking in the final rules -- requiring disclosure of the fees billed by the auditor for the audit, financial information systems design and implementation services, and other non-audit services, and identifying particular services that are incompatible with independence -- best protects the audit process.
And auditor independence, in turn, can be threatened in numerous ways, only one of which is the provision of non-audit services.History: Kilgore College is a publicly supported, two-year, comprehensive community college offering postsecondary educational opportunities.
In Kilgore College was the idea of Mr.
W. L. Dodson and the community of Kilgore, Texas. Normandale Community College Academic Calendar Introduction Normandale's Mission, Outcomes, Vision, Values, and Core Learning Outcomes Accreditation. As to meeting the time test for purposes of deducting moving expenses, which of the following statements is correct?
12 free GRE numeric entry practice tests with explanations. Our tests contain over GRE math questions to help you with your GRE prep. Final Rule: Revision of the Commission's Auditor Independence Requirements SECURITIES AND EXCHANGE COMMISSION 17 CFR Parts and [Release Nos.
; ; ; IC; IA; FR.
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