1. Misstated development costs and revenue measurement are both inherent risks when auditing live theatrical companies. To detect the first, auditors should design testing procedures to evaluate whether deferred development costs are reasonable to the production. This would involve obtaining itemized lists of costs and comparing them to similar expenditures industry-wide. To test for proper revenue measurement, the auditor would have to compare ticket sales with actual head counts. This could involve looking at recent ticket sales and observing the actual attendance of a show. Likewise, if it is a production transferring from out-of-town tryouts to Broadway, compare those out-of-town ticket sales to Broadway sales. If one is consistently different, there may be cause for further investigation.
2. A CFO owes their first loyalty to the company for which they work. They are usually responsible for the internal controls of the accounting and financial departments, planning overall tax strategies and consulting on financial matters. They manage the money. An audit partner’s first loyalty is to their firm. They bring in new business and ensure that their auditors fulfill their duties while also upholding legal and ethical standards.
Both roles are very important. I think an audit partner is more important on a societal level, as auditors are meant to aid in the detection of misstatements, some of which could lead to widespread financial consequences. A CFO has the more stressful job, though. They are essentially serving two masters. They must maintain the legal and ethical standards of their profession (many are accountants), while also generating financials that satisfythe CEO and Board of Directors. That could mean facing pressure to falsify accounts to lead to better numbers. I have little interest in auditing so would rather be a CFO.
3. Independent audits are required by law, hence the “necessary” part. However, to do his job, an auditor must dig through a company’s financials, possibly bringing to light number fudging. An auditor can frame what they are doing as a service. The auditor is finding potential misstatements before the financials are filed with the government. If mistakes have occurred, and auditor gives the company a chance to fix them before potentially incurring disciplinary action from the government.
4. A secondary accounting firm has a responsibility to test the assumptions at the center of the dispute and issue and un-biased opinion about how the dispute should be resolved.
5. I do not think the $12.5 million should have been declared in total. If the verbal contract fulfilled the requirements of a legal contract, then an amount associated with the existing theatre could be recorded as revenue. However, the amount associated with the theatre that had not yet been built should have been recorded as unearned revenue since it was, in fact, not yet earned. If the verbal contract did not meet the requirements for a contract, then nothing should have been recorded. This is about the concepts of matching and what constitutes a binding contract.
6. Messina was the engagement partner on the last two Livent audits. When she discovered the fraud, she likely felt that she should have caught it when engaged in auditing the company. Having not done so, and then gone to work for the company, she felt guilty. While I can sympathize with the pressure to go along with fraud like that, I would use whatever the appropriate reporting procedures were to report the fraud. No job is worth that level of dishonesty. I would rather earn $24,000 a year honestly, than $250,000 facing the pressure and internal disgust of lying.
7. The standards that govern due diligence is AS 1015. AS 1015.05 states that “(a)n auditor should possess “the degree of skill commonly possessed” by other auditors and should exercise it with “reasonable care and diligence” (that is, with due professional care).”
1. Accuracy and occurrence are both relevant. Arthur Andersen could have asked to see the “un-booked cost” charges and compared them with previous periods to ascertain their accuracy as regards the new revenue recognition technique. For occurrence, they could have verified that contracts actually existed between Paragon and all the jobs they were recognizing revenue for.
2. I believe the SEC meant that Sullivan failed to do his due diligence. An auditor should not simply accept a management assertion. He should perform procedures that test that assertion. Sullivan did not perform with a level of competence expected by an auditor. Considering that Sullivan was the engagement partner, the ultimate responsibility does rest on him to ensure the audit is performed correctly.
3. A high-risk engagement requires thorough procedures and testing to minimize the audit risk. Because the auditor has assessed that the engagement carries a substantial risk of misstatement, he must be more exacting with procedures than on a normal audit. Every assertion should be questioned and professional skepticism should be in full force.
4. A good knowledge of the industry a company is in is necessary for an auditor. It falls under taking due care in performing the audit. If the auditor has another source of information, personal experience for instance, then it is not a requirement that she read the AICPA guides. However, if those guides will aid her in being thorough, then she should take advantage of a good resource. The guides carry no force of law or regulation and therefore do not supersede PCAOB standards.
5. It is a change in accounting principle as it is a change in how revenue is recognized. Such a change must be retroactively applied to previous financial statements. A change in accounting estimate must be fully disclosed, but is not required to be retroactively applied.
1. An engagement letter should include the following:
The scope of the audit including the period being audited
The auditor’s responsibility, including the standards they will follow
A fee structure
If signed by the firm and the company, an engagement letter is a legally binding contract.
2. KPMG may have decided to reduce hours and put less experience personnel on the audit because the company being audited was small and it trafficked in material goods, which would be easier to verify than a more esoteric business. Both of these are valid reasons for reducing hours and putting some less experienced personnel on the audit, though they should have been under the supervision of an experienced auditor.
3. A reduction in hours can adversely affect the quality of an audit if that reduction is unreasonable. It is entirely possible to budget too many hours for an audit, in which case reducing the budget down to a realistic number is fine. However, if the reduction creates too much pressure on auditors, it may encourage them to cut corners to meet the budget, which would adversely affect the audit quality. If less experienced personnel are used with proper supervision, the quality is not reduced. Less experienced auditors need experience to become more experienced, after all. However, if those auditors are turned lose on an audit with the necessary experience or oversight, the quality is affected.
4. I agree with the court’s decision. As long as the firm is not misleading the client or overcharging them, the firm should be allowed to use professional judgement. The firm is experienced with audits and will likely have a clearer picture of the time and personnel requirements to properly perform.
Challenges Facing Financial Management in Schools
The challenges and solutions of financial management in colleges and universities in the era of big data and Internet
Abstract- With the development of Internet information technology, public financial management reform deepening, accounting focus Universities facing the management accounting change, the financial sector as a core sector universities, data centers will become a big school and participate in school management, decision-making, analysis and forecasting. We analyzed the development of university management accounting brings opportunities and challenges, and puts forward some countermeasures. The arrival of the era of big data, data important asset cause rapid Internet Insurance sector is concerned. This paper describes the development of the insurance status of the Internet, combined with the opportunities and challenges facing the era of big data Internet Insurance is proposed under the era of big data Internet Insurance Development Strategy in order to provide reference for the healthy and rapid development of the Internet insurance. For the “Internet ”, Big Data applications in other industries to produce value-added effect polymerization, and the lack of coal mine large data mining the potential value of the use of problems in the research of coal mine production safety monitoring enterprise warning, large-scale mining and material handling equipment safety standard remote control of the whole life cycle, coal mining enterprises at all levels of production safety data sharing cloud services platform, cross-dimensional aspects of supply and demand and price forecasting perspective platform for big data application mode analysis, data mining by large technical team unified programming model and set standards in the interface protocol, security co-ordination and so do the pre-proposals. He pointed out that “Internet ”, the comprehensive application of big data will become an important means and ways to improve mine safety and production, to achieve lower costs, increase efficiency role.
Key words – big data; the Internet era; data mining; financial stocks management; decision analysis
Internet insurance refers to an insurance company or a third-party insurance net new Internet and e-commerce technology as a tool to support the insurance sales management activities. With the advent of the era of big data, data has become an important factor of production in each industry, people use mobile Internet, cloud computing and other information technology, data mining, processing and analysis, making it a more competitive asset. Insurance is a typical data-production industries, these technologies continue to penetrate to the insurance industry, will enable Internet Advanced Insurance from simple sales model to the Internet Insurance directions. How to seize the Internet Insurance in rapid changes in information technology opportunities, meet challenges, it is an important topic of current research.
“Internet ” 2.0 is an innovative evolution of information technology to promote the development of new social forms, new formats, the future of the entire industry, cross-platform management operations. “Internet ” Action Plan states that “Internet ” represents a new economic form, that is to give full play to optimize and integrate the role of the Internet in the allocation of production factors, the depth of the innovations of the Internet merged in all areas of economic and social promotion innovation and productivity, “Internet ”, the action plan focus on promoting the development of big data integration, cloud computing as the representative of information technology. Large data by conventional sensor means, video tools, software, captures the data set.
Big Data has penetrated into every industry and field has become an important factor of production, and mining companies for the use of huge amounts of data, cloud computing is the second, after another big things disruptive technology revolution. I believe that the need to re-integrate coal mining enterprises, mining past long-term accumulation of vast amounts of data, the application of integrated analysis tools from multi-dimensional space-time insight and knowledge discovery in large data implied by law, to guide the production of coal mine safety decision, the fine will increase to coal mine production safety the new level of management.
Development of the Internet makes big data accounting information processing more efficient, faster, more standardized accounting, real-time and focus. Data is an important basis for decision-making to further tap the Internet data becomes possible. Some college financial workers and researchers are trying to study the theory based on the “Internet ” a new model of financial management, financial officers will be freed from the complex basic accounting business, so that key positions financial officers transferred to the school management and decision-making thus in decision making, management accounting functions.
Internet Insurance more than ten years, with the low cost of the Internet, by many, wide coverage, high-impact characteristics, has made remarkable achievements, but also in the development of some problems.
With the rapid development of e-commerce and computer technology, the Internet Insurance from 2011 into the development of speed and 2011 to 2013, the domestic insurance business Internet companies rose from 28 to 60, average annual growth of 46%; premium volume grew from 3.2 billion yuan to 29.1 billion yuan, an increase of three years to reach 810 percent overall, with an average annual growth rate of 202%; the number of insured customers increased from 816 million to 5437 million, an increase of 566%. Thus the fast pace of development of the Internet of insurance and in addition, according to the report, the Internet insurance products in a simple, standardized, low-value products, mainly in the field of property insurance on motor vehicle insurance, family property insurance and other insurance, some insurance companies also introduced credit insurance and liability insurance. In the field of life insurance, accident insurance is the main insurance. This is due to the insurance product itself professionalism, complexity and technical characteristics of the Internet are currently determined.
Internet insurance innovation, embodied by precise customer targeting, segmentation subject matter of insurance and risk factors, dynamic customization of insurance products and pricing. Although the insurance major insurance companies committed to the Internet innovation, but its degree of innovation still to be improved and first, the business model, most of the insurance firms will simply move to the line of products from online sales, Internet and insurance achieve genuine integration of very few. In addition, from the sale of the product, although the “full moon insurance” “haze insurance” Insurance bold new alternative, but its essence is just common accident insurance and other traditional insurance, some even with gambling elements, departing from the essence of insurance. And similar to the net purchase return shipping insurance, micro-channel payment security insurance and other insurance and real participation poly emerging e-commerce wind. Risk insurance products provide protection for Internet and rare.
A. Challenges and Opportunities In the Internet, big data and the depth of penetration of insurance background, January 15, 2014, China Insurance Information Technology Management Co., Ltd. as China’s insurance industry’s first big data company formally established, which is to follow the development of insurance in the era of big data will by road. Build big data platform, opportunities and challenges for the development of the Internet insurance.
Big data brings cost-efficient development. In the era of big data, the use of information technology to collect data related to the insurance business management, may establish a standardized, systematic Internet insurance data system, on the one hand, the insurance customer orientation statistics and pricing of insurance products and other aspects of the easier, more traditional insurance, greatly reducing the time and cost of data collection, improve the efficiency of insurance. On the other hand, the insurance business automation has improved continuously. Use relevant data to establish a network of intelligent Underwriting platform, promote the application of intelligent terminals and other mobile Internet devices, the Internet can enhance the insurance business process automation and automation of PCT operator, so that each flow risks are controlled at the same time, various aspects of the processing time was significantly shorter improved efficiency.
Big Data mining helps timely customer needs, innovative products. The use of advanced technology for historical data collection, collation, analysis and processing, can effectively tap the demand for risk management, product innovation, investment, and improve decision-making ability can play an important role. In the era of big data, by the client in the Internet browsing and transaction platform, leaving traces of statistical data, we found that customer propensity to buy, tap the customer needs, and then use this data to design new products. For example, “Zhong An online” positioning to service the Internet, the main liability insurance and guarantee insurance, it is on the Internet risk data statistics and effective use of the Internet user needs mining, while the net purchase return shipping insurance, micro-channel payment security risks also in big data era has brought proof of product innovation.
Big data helps improve the precision pricing and marketing capabilities. First, the Internet and big data will change the traditional insurance products pricing rules and on the one hand, from an actuarial point of view, the traditional products, based on the law of large numbers actuaries, according to a random principle, in the long term, a large number of business practice to extract part of the data to construct a mathematical model to calculate the premium rate, and further to make products pricing. In the era of big data, we are able to collect comprehensive data, complete data and integrated data, mining the relationship behind the data, greatly improve product precision pricing power. On the other hand, the era of big data, some products can achieve dynamic pricing, according to customer requirements to develop products and provide services.
Big Data Acceleration Insurance Internet channels to “format” Conversion. Internet insurance “format” refers to the development of insurance products, insurance consulting, insurance plan design, sales to post-service claims and other aspects are all relying on the Internet to complete. Internet as the pure insurance sales channels have developed more than ten years, under the big data era, the Internet will change the insurance of insurance simple Internet-based sales model to the real Internet insurance “format” development. Through the Internet data mining and analysis, the insurance truly serve the Internet, the development of Internet-based products, so the Internet to “format” Conversion.
B. Risk exposure Potential new industry entrants increase competition. In the era of big data, the data will show a “complete and accurate, open and transparent sharing of resources” feature, if the data and insurance technology, will probably be more new entrants, competition, market volatility increased. First, Internet companies have huge amounts of data once you have risk identification and control technology, we can set up an Internet insurance company through its proven platform and a wide audience. Second, already has a certain risk control ability of enterprises to large data Once you have a mature technology, mastered valid data, then build their own risk management system is more cost effective than buying a simple insurance products, such as UPS courier company can set up the Internet insurance companies to reduce the cost of risk management.
Information security problems with the advent of the era of big data, we are faced with data privacy and public safety contradictions. Data sharing is public and big data trend of the times, but the data is disclosed along with the controversy from the legal, ethical, moral and other aspects, which restricts the development of the Internet insurance. Big data disclosure is a double edged sword, on the one hand the data disclosed not only provides network operators rely on the insurance risks of the Internet more convenient and accurate data sources, and promote the development of the Internet insurance will also create value throughout society; the other and the data disclosure might cause disclosure of user privacy, violation of human rights, this is a problem we develop Internet safety cannot be ignored in the era of big data.
Second, insurance information system within the Internet and many of the system outside the company for selling payment transactions and other business data exchange exists, there are attacks from Internet hackers, viruses, system rejects all possible risk services.
Computer technical capacity needs to be improved while at present, the data acquisition and processing capability at a low level. First, because of the limited technical capacity data, the accuracy of the information collected, the lack of timeliness of security, it is difficult to be objective data analysis and data utilization value. Present new data, a large number of customer information is untrue, other unstructured data availability is not high, the lack of effective data collection technology; the same time, the accumulated data to be tapped, marketing, customer data can be small, the data processing capability Room for improvement. Second, the lack of data resources and insurance companies a lot of historical data in the system long-term idle, underutilized the insurance company’s own strengths and data sharing and exchange of related industries, lack of data sharing.
Industry regulatory system is not perfect. Currently, the Internet insurance supervision, lack of complete system and China Insurance Regulatory Commission and other relevant departments of the Internet there are many loopholes in the supervision of insurance policies.
C. Development Strategy To the healthy development of the Internet insurance for the current Big Data era has brought about the Internet insurance business model and will continue to arise in the future cross-industry business internet insurance issues, identify and improve Internet access for insurance, so that has a mature risk management experience, superb information technology, adequate solvency, improve the supporting facilities and strong product development capabilities of enterprises to run higher risks than traditional channels of Internet insurance. In addition, the Internet insurance sales staff and customer service staffs should have professional knowledge of insurance, insurance agents obtain qualification certificates, and publicity to consumers in order to supervise the sales site.
Great use of advances in technology and the accumulation of data mining and to expand the scope of insurable risks, make insurance products more diverse, more abundant form. Unstructured data analysis of consumer behavior and other aspects of the Internet, understanding of customer stickiness strong platform for the Internet, such as micro-letters and other social platforms, the real Internet insurance services on the Internet, the development of new insurance products; in other areas, according to Internet features and customer purchasing power, the development of products easily accepted, as one yuan universal insurance. In addition, the insurance customers seeking to seize the Internet features of convenience, high-quality services, to provide services to facilitate easy operation, especially after the purchase of part of a single delivery, return visits, claims, loss prevention and other processes to improve the customer experience.
On the one hand, handle public relations and data security of personal information. On the basis of does not infringe on the security of personal information is disclosed to the social development of favorable data, and effective use of public data in other industries, the development of the Internet insurance open ideas. On the other hand, China Insurance Regulatory Commission and other relevant departments to the Internet as soon as possible insurance information security management practices, insurance information on Internet security issues to make clear from the system specification.
Information technology capabilities for the development of the Internet insurance are essential. First, to increase technological development capability and for the insurance professionals, complex features, the development of professional services, Internet insurance software, such as the development and customer support interactive voice platform, customer service or sales staff can explain to customers insurance policy via voice, and record chats with voice and reduce misleading sales and post disputes. Second, improve data collection, processing capability. In the Internet field of insurance, data acquisition and processing are essential. First, we should improve data collection technology to ensure the validity and accuracy of the data from the source; secondly to improve the processing capability of the data within the integration of external data, especially external data; and finally to be able to explore the value of the data behind the increase of insurance effective analysis systems company a lot of historical data, and convert it into a business model, implemented.
D. Training of personnel Big Data era will be the era of competition for talent, data analysts, data engineers and data scientists, will be the future of the insurance company’s core resources. Development of Internet insurance, the insurance data should vigorously develop dual talent based big data era, develop their powers of observation, so that they can in time to capture unstructured data in a particular social phenomenon behind and tapped to ensure the timeliness of the data. In addition, to improve the relevant human imagination, it is possible to use processing techniques revitalize these data, the data structure and logic integrated into new business models, to create new business opportunities.
E. Assessment methods Single Use translation of the article as a way of course examination, it is difficult to stimulate students’ interest in learning, negative coping curriculum tasks. I conducted a survey found that students planning translation job 35% of the students use the basic copy translation results obtained translation tools, 45 percent of students slightly modified and adjusted on the basis of translation tools, only 20% of the students can take the initiative full article translation. Through courses only a very small part of the student’s level of translation of foreign documents has been improved, examination results difficult to truly reflect the students’ English and theoretical level, the course does not highlight the advanced nature and practical, it is difficult to learn and practice.
With the advent of the era of big data, government performance evaluation requires not only financial indicators, but also need more funding and performance-related non-financial indicators. Whether it is from the College for Financial performance evaluation or self-assessment of performance for the school sector, we need to collect and aggregate data more business. By aggregating data for each business unit, collation, college financial participation in school management greatly increased participation in management, decision making, analysis, forecasting and other functions more important.
Management accounting is an important part of the accounting work. Executive Management accounting needs to have a sound economic and institutional environment. American people more engaged in financial accounting management positions in decision-making. However, the current promotion of management accounting application is not widespread, management accounting, decision-making functions is weak, especially in universities and other administrative institutions, the management is to consider some of the more administrative factors and social factors. Since a long period, China’s colleges and universities accounting practitioners and theorists that consider the conventional financial balance legal compliance, internal control, external audit and other more, and the study of the internal service management decisions is not enough, environmental management accounting the foundation is weak, lagging behind the development.
Colleges whether to apply management accounting, with the external environment, the school management and the financial officer of understanding and attention of the relevant management accounting since the concept of management accounting managers at all levels are thinner, management accounting application is not mandatory, some universities on the functional orientation of the financial sector lower, in the substantive work of the financial management function is not very high, and college financial sector dislocation in the “big logistics” framework, resulting in oversight functions in decision-making is weak. So, not only difficult to play to the functions of management accounting, and even affect the effectiveness of internal control implementation. Due to lack of understanding of management accounting, colleges and universities to consider internal cost accounting, budget performance management, strategic issues such as the budget is relatively small, to a certain extent, affected the development of university career.
New management accounting personnel should be familiar with the characteristics of the industry units, with a strategic mind, broad thinking, keen insight, sound judgment, good at seizing opportunities, from a strategic perspective of the overall development process to understand the problem as Chinese enterprises gradually enter the international market, Chinese accounting industry to accelerate the process of international development, huge domestic management accounting talent gap. China currently accounting personnel, “the number is more than enough quality,” especially serious lack of “sophisticated” high-end accounting personnel with the college finance ranks, there are also uneven quality of personnel, the problem of shortage of talent, capable of high-quality accounting management of comprehensive ability of talent rarely.
The use of large data, clean-up and confidentiality of data is critical. Internal and external data, financial data and non-financial data, stored in various formats, and includes a number of errors and duplicate records. Current financial data disclosed Universities have a financial budget and final accounts, Excellencies funding, the use of research funding, government procurement, bidding, etc; non-financial data on each school site have all kinds of education, teaching information. With these data, we can analyze the problem a lot of data behind it. So, faced with the arrival of the era of big data and confidential data that made public in the extent and scope, will become an important issue.
A. Management Strategies With demand management accounting concept of the in-depth and practical work, the financial sector participation in the management, functions and responsibilities of participation in decision-making will be strengthened. College management to fully understand the “Internet ” Time and accounting management mode, and the mode of thinking of great change data processing mode, and ready to make adjustments in terms of organizational structure, management functions, post setting accounting and accounting functions of positioning, so that management accounting functions into full play, so that the financial sector enterprises participate more effectively in decision analysis, internal control. Universities accountants will be more extensively involved in school activities, the more into the budget, planning, execution and analysis to go and play an increasing role in management decisions. Financial departments should pay more attention to clean-up and confidentiality of data, and improve the level of Internet information security.
B. Establishing Responsibility center Responsibility center is organized around the overall management objectives, have some management authority within the organization and assume certain economic responsibility. Target Responsibility Center is coordinated with the overall objectives of the organization, if each responsibility center can be completed given responsibility goals, the overall responsibility for the organization’s goals can be realized. In the center of the implementation of the responsibility proper authorization is necessary, the higher should be given permission to work subordinates; proper authorization to create a performance of the work, the authorization could not reasonably responsibility center is not conducive to mobilizing the enthusiasm of all staff. Colleges and universities can set according to the type of business teaching a different responsibility centers, for the first three years of revenue and expenditure for statistical analysis, combined with the school development goals and the revenue and expenditure plans, revenue and expenditure targets set for each responsibility center business, and to develop a set of appropriate incentive mechanism, so that the balance of payments accounting and financial management is more refined, promote school development.
C. The introduction of strategic thinking, implementation of management accounting As colleges and universities system reform, the introduction of strategic management accounting thinking in college financial management that is necessary. The implementation of strategic management accounting, and more attention to the management and evaluation of performance, can help senior management in university
More layers of long-term decision-making and forward-looking. Balanced Scorecard in the financial management of the university, SWOT matrix analysis, strategic analysis Boston matrix analysis, from a strategic perspective to analyze the development of the school, has a positive effect. Run management accounting strategy based on the need to accelerate information technology, human, financial, material and information integration in a unified information platform to manage accounting concepts and technical methods, based on a full range of comprehensive management information.
Strategic leave the budget cannot be achieved, the budget is a strategic tool for landing. Western countries proved that performance budgeting is a way to increase efficiency, improve efficiency, optimize resource management budget, is one of the many methods of management accounting applications and the whole process of budget performance management, including reporting, tracking the performance of operational performance objectives, with the performance evaluation, and other aspects of the results of the application. Will promote the concept of the performance management in place, into the performance management methods and techniques in the management of all aspects of the budget, you can promote the reform of university management system and mechanism, sense of responsibility to improve the sector, it is conducive to further enhance the university budget of scientific and meticulous management. Budget performance management only became the “number one” project to do. Budget performance management indicators issued in the case of the layers of the task requires school leaders at all levels perform their responsibilities, mutual coordination among departments.
D. Design of Performance Evaluation System In the performance management process, including the design of a multi-dimensional evaluation system of financial and non-financial is particularly important. Financial indicators are usually budget implementation rate, earmarks financial performance, asset-liability ratio, liquidity ratio, the ratio of personnel expenses, public expenditure ratio, total asset growth, etc; non-financial performance evaluation include before school, student management, staff management, research management, books, curriculum, facilities, equipment, and energy consumption. School profiles of school functions, campuses, school property cases; school student management situation, scores, enrollment, attendance, dropout rates, graduation rates; faculty circumstances seniority, position, title; there are research papers published data management capacity , project reporting and pass rates; book data have library books, e-books number of books; there are courses course data gate count, course credits, teaching time, curriculum resources (including courseware, video, etc.); and other classrooms and laboratories have to use data use records, borrowing records, maintenance records, recording idle; equipment use and maintenance of equipment condition data have data, use and maintenance records, the log management behavior; school energy consumption data, water, electricity, gas and other energy consumption data.
In summary, the “Internet ” coming of age of the development of information technology, to promote the management accounting in college application and promotion. College accountant will be more extensively involved in school activities, the more into the budget, planning, execution and analysis to go and play an increasingly important role in management decisions and how to manage the accounting and financial accounting organic combination that is the focus of the government, universities, social, financial managers and workers of common concern.
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