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Essays 31 - 60

Fair Trade

that it requires local people to adjust to its way of doing things - such as operating with a high degree of mechanization - and i...

Professional Memos

use the tools they have helped develop, in order to ensure proper operation, identify problems, and avoid risks ("Lori", 2010). Cl...

Desalination in Kuwait

area than the state of New Jersey, Kuwait is located on the Western coast of the Persian Gulf. It is bounded by Saudi Arabia to t...

Real-World Approaches to Compensation

solves. The Chubb Group of Insurance companies follows only industry average, or slightly higher compensation that base ave...

SAS 99 Compliance and Lucent

financial information and balance sheet, its first a good idea to examine what, exactly, compliance means under Sarbanes-Oxley and...

The SAS Internet Presence

seen as providing a quality design. Question 2 Overall the web site is well designed. However, there is one element this writer...

ROMAN HOLIDAY PIZZA: A QUESTION OF FRANCHISE REPORTING

value (and changes in measurements) in a variety of different ways (SAS No. 101). GAAP and SAS 101 both suggest that changes over ...

SAS 85: FURTHER EXPLANATION

letter also confirms managements responsibility for the financial statements, while encouraging tailoring the communication to the...

Issues Pertaining to SAS 85

/ Single-audit quality concerns by AICPA NEWS: Explains the Auditing Standards Board of the American Institute of Certified Public...

The Importance of the Assurance Role of the Auditor

the annual accounts is to present the financial performance of the company for the last year, with the main stakeholder group bein...

Security for a Men's Retail Clothing Department

the objective of the guard to apprehend those who they discover shoplifting. Security cameras can be used to watch activities in ...

Wireless-Enabled E-commerce Components; An Introduction

Howe (2001) notes that e-commerce is wider than simply buying and selling through the internet it also involves inter-company and ...

Accounting for Goodwill

of merger or acquisition. FASB 141 "supersedes APB Opinion No. 16, Business Combinations, and FASB Statement No. 38, Accounting f...

Sarbanes-Oxley's Effect on Auditing

the case of the Basel Committee, on organizations audit committees. Attention to Enhanced Corporate Governance Corporate go...

Factors Influencing the Effectiveness of Internal Audit in the Public Sector

impact on effect of audits we can look at each individually. 2. Accounting system in the public sector In any public-sector ther...

Accountants and Auditors

of Labor Statistics, 2007). The education needed for such a career can be relatively simple, such as taking courses to get a cer...

Auditing Intangible Assets

It is only by auditing that the real value when auditing is undertaken tests need to be put into place to ensure that values repor...

Internal Control and the Sarbanes-Oxley Act

demands by the federal government to comply with the internal control systems which were really designed with the larger publicly ...

Auditors and Ethics

dealing with the actual philosophies and how they fit into the auditing profession. What well do, first of all, is define what it ...

Auditing Systems and the Scandal of Lincoln Savings and Loan

in the Garcia-Wescon sham in which Wescon acquired land at nearly twice its appraised value on behalf of E.C. Garcia and Company. ...

Financial Performance of Tiffany's

positive inflow, however, the 2005 accents show a much smaller inflow than the 2004 accounts at 130,853 compared to 283,842, the ...

Auditor Independence and the Enron Case

five" have been working to impose US accounting convention on other developed nations of the world, Andersen has been committing l...

Environmental Issues and Role of Accountants

and include a rash of notes in the financial reports but moving external auditors into a more proactive role in terms of environme...

Analyzing an Internal Auditing Case Study

example the misreporting makes the company look better than the position really is--for example in terms of receivables--then the ...

Canadian Auditor General Sheila Fraser and Her Leadership

(2004). In her role, she is considered to be an Officer of Parliament and is responsible for creating reports that are submitted t...

Auditing and Ethics

a stock split that has not yet been announced cannot ethically purchase stock in that company once he has that knowledge. Neither...

Can Auditors be Independent?

In a paper consisting of nine pages the degree of client independence auditors can maintain in order to protect financials' integr...

Internal Auditing and Fraud Detection

of an organization by auditors trained in detecting fraudulent practices is of great importance from moral, legal, and profitabili...

Australian Auditor and Ethical Dilemmas

In twelve pages this paper examines the moral and legal responsibilities of an Australia auditor in a consideration of various eth...

Banking Regulation and Auditor Independence

In a paper consisting of ten pages this paper examines efforts to assure auditor independence through SEC rule S7-13-00 and the ba...