সাধারণ জ্ঞান

 Bangla

বাংলা ব্যকরণ


চর্যাপদ






GK

হরিকেল

বিশ্বের প্রথম















Science




















English









গণিত 


Comments

Post a Comment

Popular posts from this blog

Definition of Accounting by Different Authors

Image
Definition of Accounting by Different Authors American Institute of Certified Public Accountants (AICPA): “Accounting is the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by users of the information." (Source: AICPA, n.d.) American Accounting Association (AAA): "Accounting is an information system that measures business activities, processes data into reports, and communicates the results to decision-makers." (Source: AAA, The Definition of Accounting) William R. Scott, author of "Financial Accounting Theory and Analysis: Text and Cases": "Accounting is the process of recording, classifying, and summarizing economic events to provide information that is useful in making business and economic decisions." (Source: Scott, 2012) D.R. Myddleton and D.S. Smith, authors of "Financial Accounting: An Introduction": "Accounting is the process of collecting, processing, and ...
Read more

Definition of auditing by different authors

Image
Definition of auditing by different authors John Danz, “Auditing: An Accounting Review” (1985) - Defines auditing as a systematic and independent examination of books, accounts, statutory records, documents, and vouchers of an organization to ascertain how far the financial statements, as well as non-financial disclosures, present a true and fair view of the concern. Alvin A. Arens, Randal J. Elder, Mark S. Beasley, “Auditing and Assurance Services: An Integrated Approach” (2021) - Defines auditing as a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users. K. H. Spencer Pickett, “Auditing: Principles and Techniques” (1978) - Defines auditing as the accumulation and evaluation of evidence about information. ISA 315 (Revised), "Identifying and Assessing the Risks of Material...
Read more