MEMOIRE DE FIN D’ETUDES AUDIT DES STOCKS DANS LE SECTEUR DE LA DISTRIBUTION DU GPL DEDICACES Je dédie ce présent travail de recherche A mes chères parents‚ à mes chères grands-parents‚ à mon frère Hicham à Monsieur Biad et à la bibliothèque de l’ISCAE. JUIN 2005 -1- MEMOIRE DE FIN D’ETUDES AUDIT DES STOCKS DANS LE SECTEUR DE LA DISTRIBUTION DU GPL REMERCIEMENTS Au prime abord je tiens à présenter un grand hommage à la personne de Mr M. A. EL MACHAT‚ l’associé principal du cabinet
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The liability of auditors to third parties has been the subject of much litigation. Litigation claims against accountancy firms have increased dramatically in the last thirty years. Previously‚ such cases were rare and were viewed with great interest. Nowadays‚ whereas still treated with great interest they are becoming all kind of common. The specific area of auditors ’ liability to third parties is an extremely complex area. As there is no
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in 1938 as a small company. This is the beginning point of a worldwide known brand‚ Samsung. Korean War is the turning point for this small company. After the war‚ Samsung Company was developed in many different fields and this brought prosperity. During its history‚ Samsung was supported by many people and associations and sometimes by government. The regime of the years between 1960 and 1970‚ it was one of the brightest periods of Samsung. It was supported against foreign companies. Samsung Electronics
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ACCA Paper F 8 AUDIT AND ASSURANCE SERVICES (INTERNATIONAL STREAM) Lecture 2 Audit Planning and Risk Assessment DATE: December 2012 TUTOR: Feroza Cooper ISA 300 AUDIT PLANNING Auditors should plan the audit so that the engagement is conducted in an effective manner. The objectives of planning include:- • Directing appropriate attention to the different areas of the audit such as assessing materiality‚ so that when
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VALUE FOR MONEY It could be defined as a concept that evaluates the use of resources at the disposal of an organization with the view to ensuring that the resources have been properly utilized. VFM frequently makes extensive use of performance indicators in the form of ratios and other statistics to sign post VFM through trends over time‚ in comparison to two operating units etc. Under this concept‚ we have three test ways to know if the firms resources have been properly utilized and it includes;
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Objectives of the communication audit exercise What is Company communicating? Are these communications effective? These are the two main questions that have been stated from the start. A Communication Audit will answer these questions. A Communication Audit is a method of research that helps to determine the strengths and weaknesses of current internal and external communication. Our task was: • To understand the internal structure of chosen organization (nature of organization) • To
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A Study on Effective Implementation of Internal Audit Function to Promote Good Governance in the Public Sector Zeleke Belay (BA‚ BSc‚ ACCA‚ MSc‚) Lecturer at College of Telecommunication and Information Technology Department of Telecommunication Management Email: zelekebly@yahoo.com Mobile: 251 9 11 66 98 61 Office : 251 11 416 99 00 P.o Box: 1413‚ Code 1110 Addis Ababa Presented to the “The Achievements‚ Challenges‚ and Prospects of the Civil Service Reform Program Implementation in Ethiopia”
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Auditing Program Design Part II The purpose of this part of the audit process for Apollo Shoes is to design tests of controls‚ substantive tests of transactions‚ and analytical procedures for the sales‚ collection‚ payroll‚ personnel‚ acquisition‚ and payment cycles. These test and procedures are with intent to attest operating effectiveness of internal controls of Apollo Shoes on the basis of documentation provided. It is with the understanding that with the performing of test and procedures an
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ACTUAL PRACTICE & PROBLEMS OF AUDIT PROCEDURE REPORT ON: AMTRANET GROUP UNDER SUPERVATION: Shah Ridwan Chowdhury Lecturer‚ Dept. of Management Studies. Jagannath University‚ Dhaka. PREPARED BY: Group Name: Knowledge Fighter. Section-A‚ B.B.A (3rd Batch) Department of Management Jagannath
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As part of our audit process‚ we will request from Tesla Motors‚ written confirmation concerning representations made to us in connection with the audit. We will issue a written report upon completion of our audit of Tesla Motor’s financial statements. Our report will be addressed to the board of directors of Tesla Motor’s. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or withdraw from the engagement
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