Accounting can be considered as trade language that is used for communications. In the past, accounting was used to identify, measure, record, classify, adopt, and report of financial transactions. But, by progress of technology, accounting is an important control, planning, and decision-making tool today. Thus, there are large changes in views toward accounting, which the most important one is "accounting as an information system As well as Firms are exposed to several risks in the ordinary course of operations and when borrowing funds. For some risks, management can obtain protection from...