SUMMARY OF THE INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF NIGERIAN ENAMELWARE PLC. NAME OF THE COMPANY: Nigerian Enamelware Plc. NAME OF THE AUDITORS: Akintola Williams Deloitte‚ Charted Accountant‚ Lagos Nigeria. SOURCE OF INFORMATION: Annual Report & Accounts 2012. SCOPE: The financial statement audited by the auditors include; the balance sheet‚ profit and loss account‚ statement of cash flow‚ value added statement‚ financial summary‚ significant accounting policies and other
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grow from outside investment in the long run. Therefore in accessing whether or not GE should invest $100 million in the universal parks market in Barbados‚ we must first analyze the GDP of Barbados. As seen in the chart below‚ Barbados has had consistent growth during the last ten years. Even while facing the global economic crisis the GDP of Barbados only fell $115 million from 2008 to 2009. Based on the fact that tourism accounts for a significant portion of Barbados’s total economy‚ and that
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Auditor Responsibility The expectation is that an auditor should be held responsible for the quality of his/her work. This is because a major error or omission by the auditor can result in a false opinion. Auditors have a moral‚ professional and legal responsibility. In the Companies Act 2006‚ Section 507 prevents auditors knowingly or recklessly causing an audit report to include any matter that is “misleading‚ false or deceptive in a material way”. To be proved in cases of civil liability
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Barbados Barbados is a wonderful place to visit. It is a small island in the Caribbean. When you visit there will be plenty to do and see. The people are very friendly and fun. The weather is Barbados is usually very pleasant. It is sunny and warm basically all year round. The average daytime temperature is about 85 degrees fahrenheit. That may sound hot‚ but there are always cool breezes that make it a perfect temperature for relaxing on the beach. The island of Barbados is located just west
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Auditor Independence: An Impossible Dream In recent months there has been much discussion about the independence of CPA auditors; the leadership of the AICPA‚ the Auditing Standards Board‚ the Public Oversight Board‚ the Independence Standards Board‚ and most recently the proposed independence rules promulgated by the SEC have all attempted to clarify and strengthen auditor independence. Several newspaper and magazine articles have also addressed the issue. In my opinion‚ all the efforts to
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Introduction The topic of the report is an exploration of a career option and a Tax Auditor at Canada Revenue Agency. The purposes of this report are to not only prepare myself for the position by examining and learning but also introduce a different field of work to colleagues All residents in Canada must pay a tax and Canada Revenue Agency (CRA)‚ formally known as Revenue Canada‚ is a federal agency that has as its main function the administration of Canadian tax laws for most of the provinces
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Barbados is an island of great natural beauty. It is located in North America in the Caribbeans. “Island of great natural beauty with two distinct coast lines- the dramatic Eastern Coast with cliffs braced against thundering Atlantic breakers‚ and the white sandy beaches and gentle waters of the west.” There are many things to learn about Barbados such as geography‚ climate‚ government‚ economy‚ culture‚ and some cool interesting facts. Barbados has a lot of unique geography. Barbados happens
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responsibility of the external auditor and the management of the entity being audited with relation fraud and error. 1.Introduction Fraud is defined as something that is intended to deceive people and error is defined as something unintentionally done wrong‚ e.g. as a result of poor judgment or lack of care by Encarta English Dictionary. After the collapse of great companies like Enron‚ and World com to mention a few‚ it has raised eyebrows the involvement of auditors in these failed companies and
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ADDIS ABABA UNIVERSITY FACULTY OF MEDICINE DEPARTMENT OF COMMUNITY HEALTH AN EXPLORATORY STUDY ON THE CONTEXTS OF DOMESTIC VIOLENCE IN GONDAR TOWN‚ NORTHWEST ETHIOPIA BY TEGBAR YIGZAW (MD) A THESIS SUBMITTED TO THE SCHOOL OF GRADUATE STUDIES OF ADDIS ABABA UNIVERSITY IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF PUBLIC HEALTH JULY 2005 ADDIS ABABA‚ ETHIOPIA DEDICATION ACKNOWLEDGEMENT I would like to thank my advisors Dr Negussie Deyessa and Ato Mirgissa
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done through the Internet or telephone. Small transactions are generally undergo less verification‚ and are less likely to be checked by either the card issuer or the merchant. Card issuers must take more precaution against fraud detection and financial losses. Credit card fraud cases are increasing every year. In 2008‚ number of fraudulent through credit card had increased by 30 percent because of various ambiguities in issuing and managing credit cards. Credit card fraudulent is approximately 1.2%
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