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Flowchart Symbols Defined: Business Process Map and Flow Chart Symbols and their Meanings Flowchart Symbols and Their Meanings By Nicholas Hebb The following is a basic overview, with descriptions and meanings, of the most common flowchart symbols - also commonly called flowchart shapes, flow diagram symbols or process mapping symbols, depending upon what type of diagram you're creating. The table below lists the flowchart symbol drawing, the name of the flowchart symbol in Microsoft Office (with aliases in parentheses), and a short description of where and how the flowchart symbol is used. Excel Flowchart Wizard FlowBreeze is a flowchart add-in for Microsoft Excel that makes creating flowcharts simple and pain free. Learn more » Download Process / Operation Symbols Branching and Control of Flow Symbols Input and Output Symbols File and Information Storage Symbols Data Processing Symbols The flowchart symbol names in parentheses are common alternates for a given shape. The Most Commonly used Flowchart Symbols About the Flowchart Symbols

Top 50 Accounting Blogs Our Top 50 Accounting Blogs reflect the blend of traditional principles, modern perspectives and revolutionary technologies that is shaping the profession and its industry today, frequently busting staid stereotypes in the process. Find a variety of viewpoints, straightforward advice and updates on issues that affect everyone with an eye on the bottom line. If you know of a great accounting blog that should be added to our list, please contact us to let us know. Grumpy Old Accountants Associate professors Anthony Catanach, Jr. and J. Edward Ketz are the “Grumpy Old Accountants” who find plenty of fodder in today’s headlines, including big bank woes, Enron’s ongoing lessons and rogue accountants that reflect the skewing of society’s moral compass. Tick Marks Austin Peay accounting professor Dan Meyer is the author of this long running blog that comments on accounting related news and tax issues. Treasury Cafe David K. Adrian’s Blog The younger half of the father/son team at David G.

428 Gift Patterns For Sewing Addicts : I posted this list of sewing links a few weeks ago. Today, I’m reposting it, for anyone who might have missed it the first time around! It’s time to start creating handcrafted gifts for the holidays. With that in mind, here are 428 Gift Patterns from Craft Stew. 428 Gift Patterns Free Tote Bag Patterns – Favorite? Home Sewing Projects – Favorite? Free Hat Patterns – Favorite? Free Fleece Hat Patterns – Favorite? 70 Free Lingerie Patterns – Favorite? 38 Free Apron Patterns – Favorite? Free Shrug Patterns – Favorite? 25+ Free Vest Patterns - Favorite? 32 Free Handbag Patterns - Favorite? Pick A Free Bag Pattern - Favorite? How To Make A Placemat Purse - Favorite?

The Committee of European Securities Regulators] Public Company Accounting Oversight Board The Public Company Accounting Oversight Board (PCAOB, commonly pronounced "peekaboo") is a private-sector, nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of public companies and other issuers in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports. Since 2010, the PCAOB also oversees the audits of broker-dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection. All PCAOB rules and standards must be approved by the U.S.Securities and Exchange Commission (SEC). In creating the PCAOB, the Sarbanes-Oxley Act required that auditors of U.S. public companies be subject to external and independent oversight for the first time in history. The PCAOB has four primary functions in overseeing these auditors: registration, inspection, standard setting and enforcement. Organizational Overview[edit] History[edit]

Academy of Accounting Historians - Home Introduction to Securities Law, from Introduction The history of the securities regulation arena are well beyond the scope of this work, and the reader is commended to any one of a number of books in the area. One of the best known, and often cited treatise on the topic is Loss and Seligman, Securities Regulation, a multi-volume treatise on the subject, published by Little Brown & Co in New York City. A single volume version is also available, and can be ordered online. For purposes of this work, it is sufficient to note that there is a myriad of regulations affecting the securities professional - depending on the specifics of his business, a securities professional can be subjected to rules and regulations of 55 different regulatory agencies, including the Securities Commission in each of the Fifty States, the District of Columbia and Puerto Rico, as well as the Securities and Exchange Commission, the National Association of Securities Dealers, Inc., and any of the regional exchanges of which he or his firm is a member.

Standards/Auditing/Pages/AU380.aspx (.06 - .16) Matters to Be Communicated (.17) Effective Date Source: SAS No. 61; SAS No. 89; SAS No. 90. See section 9380 for interpretations of this section. Effective for audits of financial statements for periods beginning on or after January 1, 1989, unless otherwise indicated. This section establishes a requirement for the auditor to determine that certain matters related to the conduct of an audit are communicated to those who have responsibility for oversight of the financial reporting process. fn 1 For purposes of this document, the recipient of the communications is referred to as the . This section requires the auditor to ensure that the audit committee receives additional information regarding the scope and results of the audit that may assist the audit committee in overseeing the financial reporting and disclosure process for which management is responsible. The communications may be oral or written. The communications specified by this section are incidental to the audit.

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