The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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History 9-10 Q: Could World War II have been avoided? World War II‚ I think‚ could have been prevented in two ways leading up to the war‚ if people realized how their actions would cause reactions. The war could have been prevented if the Treaty of Versailles wasn’t so harsh on the Germans. Without this motivation to gain back Germany’s pride and confidence‚ Hitler probably wouldn’t have rose to power. Even if Hitler was still angry‚ and looking for revenge he wouldn’t have had as many followers
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Vietnam’s Beverage Market Update Friday‚ 16 July 2010 Market structure and size Despite the recent global financial crisis and economic recession‚ Vietnam’s beverage market has managed to remain a strong growth opportunity. Alcoholic consumption in 2009 was estimated at 28‚034 billion VND‚ increasing by 4.47 percent year-on-year (approximately US$1.54 billion‚ falling by 5.88 percent due to the dong devaluation). Accordingly‚ beer sales were estimated at 2‚005 million liters‚ increasing by
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of a non-executive director as ‘custodian of the governance process.’ A non-executive director (NED) sits on the board of company just as a normal executive director would do so‚ however a non-executive director does not form part of the executive management team of the company. Essentially they are not an employee of the company or affiliated in any way other than their role as an independent NED. The distinction between a non-executive director and an executive director is illustrated in Equitable
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because I was in the way if my board when I was presenting. I feel like I did a bit poorly in my board I feel like I could’ve added more designs to my board and add more color to my board. I also feel like I could have come up with a better title. I also feel like I could have caught better photos and capture more photos. I feel like I could have also done better by adding more flashy things onto my board to attract more people to look at my presentation. If I could do this project again I think
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PressReleasePing Xooker Announces Election of Jonathan Emery to its Board of Directors Xooker‚ LLC‚ a mobile-first‚ consumer-to-merchant engagement platform that rewards users for having fun with the brands they love‚ announces the election of Jonathan Emery to its Board of Directors. Lexington‚ KY‚ September 14‚ 2015 /PressReleasePing/ - Mr. Emery currently serves as the Chair of the Firm’s Corporate and M&A practice at Bressler‚ Amery‚ & Ross‚ P.C.. He is an expert on all legal and business aspects
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?What could have happened before? Plenty of years before the actual Jack visited the hotel‚ someone had already been there. The funny thing is that it’s someone who looks like him. Anybody could swear it’s him. But how is it possible? More than 40 years had passed and the man in the picture (who looks like he’s in his mid-forties) was still alive and all‚ visiting the hotel (again)? Some old people living in the town‚ who were relatively close to the hotel owners‚ say that nobody really knew the
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If I could have dinner with five people dead or alive I’d want to have dinner with J.K. Rowling‚ Daniel Radcliffe‚ Marie Antoinette‚ Oprah‚ and God. My reason for these choices are that these individuals each have a story that had some sort of impact in the world whether it be creation or imagination. Regardless of how much time goes by they will still be remembered as a part of what made the generations the way they were. The first person I’d want to have dinner with would be J.K. Rowling this
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Accounting Education: an international journal Vol. 20‚ No. 2‚ 203– 222‚ April 2011 Adding Value to Audit Education through ‘Living’ Cases JULIE DRAKE University of Huddersfield‚ UK Received: November 2009 Revised: July 2010 Accepted: September 2010 ABSTRACT This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in
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How might theories of leadership and group identity help to explain the Enron collapse? Leadership means to motivate‚ influence and enable others to helps contribute towards the sucess of the organisation. The leadership of a company is one of the biggest reasons why a company will either fail or suceed. The leadership is the reason why Enron as a company failed‚ the leaders were inside trading with the companies stock shares for almost 10 years‚ which caused them to lose over 11 billion dollars
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