Accounting is a very broad field with endless opportunities in the business world. However, accounting is divided into three major fields, which are public accounting, private accounting, and not-for-profit accounting. In public accounting expert services are provided by certified public accountant (CPA) to the public the same way a lawyer serves clients. Auditing plays a major role in public accounting; they examine the reliability of financial statements of entities and express an educated opinion. Taxation is another essential part of public accounting. Tax specialists are responsible for the planning and preparation of tax returns as well as to adhere to the guidelines and regulations of the IRS in representation of their clients. Private accounting on the other hand consist of working within an organization in various areas of its accounting department such as general accounting focusing on recording daily transactions and preparing financial statements; cost accounting ...
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...no more then 15 minutes, and recorded and/or written report gathered in the meeting should be added value” (interviewing technique for, 2010).
Interviewing technique for investigations and audits. (2010, August). Retrieved from http://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/ForensicAcctg/ForensicAccounting/Pages/Interviewing%20Techniques%20for%20Investigations%20a
Arens, A. A., Elder, R. J., & Beasley, M. S. (2010). Auditing and Assurance Services. Upper Saddler River, New Jersey. 2009
Bainbridge, Ross. (2007, January 08). The Purpose of Sarbanes Oxley [Web log message]. Retrieved from http://ezinearticles.com/?The-Purpose-of-Sarbanes-Oxley&id=410262
Albrecht, A.S., Albrecht, C.C., Albrecht, C.O., Zimbelman, M.F. (2009). Fraud Examination. Mason, Ohio. 2009, 2006
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