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ACCESS TO ONLINE REFERENCE TOOLS

  Access to online reference tools refers to the ability to use internet-based resources and databases for the purpose of finding information, conducting research, or getting answers to questions. These tools can include search engines like Google, online libraries, academic databases, reference websites, and more.  Here are some common examples of online reference tools: Search Engines: Google, Bing, Yahoo, and other search engines allow users to enter keywords or questions to find information across the web. Online Libraries: Digital libraries and catalogs, such as the Library of Congress, WorldCat, or university libraries' online catalogs, provide access to books, documents, and other resources. Reference Websites: Websites like Wikipedia, Britannica, and online dictionaries and encyclopedias provide reference information on a wide range of topics. Academic Databases: Academic institutions often provide access to databases like JSTOR, PubMed, and IEEE Xplore, wh...
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THE AUDIT IMPLICATION OF COVID 19

  The COVID-19 pandemic has disrupted life around the world, but business, in altered fashion, goes on. Companies will have to report on their operations, financial condition, and cash flows during this crisis, and those reports will have to be audited. The author details considerations management and auditors will need to take when preparing and auditing financial statements. The unprecedented current situation caused by Covid-19, has disrupted most professions across the globe with accounting and auditing being no exception. Mandatory lockdown measures were imposed by governments to control the spread of the virus, with individuals having to work from home where possible. For auditors, this means they can no longer travel to audited entity premises, nor even to their own offices and that their audits will have to be completed remotely. If there is a positive side to this significant challenge for auditors, it is that the audit profession was already on a journey to becoming m...
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