& Weisserman LLP has been appointed as the new auditor of the public company Dollarama Inc. for the current fiscal year-end as at January 29‚ 2012. Please find in the following pages a report on the audit plan that was used to conduct our audit for the year ended January 29‚ 2012. Even though the audit of 2012 was performed by PWC‚ the assumption used for this project was that our firm was the new auditor for 2012. Please do not hesitate to contact us if you have any questions. Yours Sincerely
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students to enter the auditing profession To provide the basic information for students to prepare for the public accounting examinations such as the AuCPA exam and ACCA exam. To increase students with audit capabilities and gain knowledge of enterprise risk and internal control To examine the audit process planning‚ performance‚ and communication No teaching class during the week of mid-term exam3Written Examination1012Reports on Audited Financial StatementsLecture Discussion with students participation118Acquisition
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With the first round of HIPPA Audits behind us‚ the Office of Civil Rights (OCR) indicated back in March that it would finally launch the long-awaited round 2 of HIPAA audits in 2016. As we near October and the end of the ICD-10 grace period‚ physicians and practices should be prepared for a busy end to the year. The Audit Mandate As an extension of the HITECH Act‚ which became effective on February 18‚ 2009‚ the audit mandate exposed health care providers that must adhere to HIPAA regulations
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PolyTaste 2008: Service Audit Robert Hartman May‚ 2008 1 Agenda • • • • • • • What is a Service Audit? Dimensions of Service Guest Touch Points Event Environment Moments of Truth Observable Standards Audit Results 2 1 What is a Service Audit? • A Formal Study of Actual Service Performance – Based on Observable Standards – Performed by Disinterested Observers – Qualitative • Gathers Impressions • Characterizes Guest Experience – Quantitative • Gathers Data • Reports Operations
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Marketing Audit How to conduct a marketing audit The marketing audit is a fundamental part of the marketing planning process. It is conducted not only at the beginning of the process‚ but also at a series of points during the implementation of the plan. The marketing audit considers both internal and external influences on marketing planning‚ as well as a review of the plan itself. There are a number of tools and audits that can be used‚ for example SWOT analysis for the internal environment‚ as
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Approach to the Future Audit. AICPA White Paper‚ 2012. Couch v United States 409 U.S. 322 (1973). Page‚ Stephen Butler. Achieving 100% Compliance of Policies and Procedures. Mansfield‚ OH: Policies and Procedures‚ 2000. Print. Pavel‚ Tobia and Encontro‚ Mylene. The Enron Scandal. Turney‚ Peter and Watne‚ Donald. Auditing EDP Systems. Pearson South Africa‚ 2002. Print. United States v Arthur Young & Co 465 U.S. 805 (1984). Wallace‚ Wanda (2005). ‘The Economic Role of the Audit in Free and Regulated
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The Audit Firm Culture and its Affects on Quality Audits By Danielle Reynolds A company’s culture has a large impact on the ethical behavior of employee’s and an employee’s ethical behavior plays an important role in the quality of the audit. Now‚ there are several factors that affect the quality of an audit but the one that will be focused on in this paper is the effect the audit firm culture has on the audit quality. Audit firm culture effects so many different things at a firm including
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AUDIT OF: DATE OF AUDIT: MAY 11‚ 2012 AUDITORS: Audit Participants: |Name |Position | | |Branch Manager | | |Assistant Manager | |
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2005). Auditors’ independence is the utmost significant element for the conglomeration of capital markets (Yusof‚ 2010) as the trustworthy final audit report can enhance the appeal of corporate to the investors (ACCA‚ 2009). However‚ public is fully expecting external auditors to detect and report fraud (Jones‚ 2010) [online]. Therefore‚ an audit expectation gap highly exists due to the desires by liquidators (Rovnick‚ 2009) [online]‚ investors‚ government‚ etc. are different with the actual duties
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Week 5 Assignment 1. In auditing the long-term investments account‚ an auditor is unable to obtain audited financial statements for an investee located in a foreign country. The auditor concludes that sufficient appropriate audit evidence regarding this investment cannot be obtained. a. F. Either a disclaimer of opinion or an “except for” qualified opinion. –If the auditor is unable to obtain financial statements for an investee it is considered a scope limitation in which either a qualified
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