What is a Strategic Audit? A strategic audit provides managers with the tools‚ information and commitment to evaluate the degree of advantage and focus provided by their current strategies. It produces the data needed to determine whether a change in strategy is necessary and exactly what changes should be made. The two major elements of a strategic audit are the external and internal environmental assessments. A strategic audit involves assessing the actual direction of a business and comparing
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AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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WSEAS TRANSACTIONS on BUSINESS and ECONOMICS Elissaveta Gourova‚ Albena Antonova‚ Yanka Todorova Knowledge audit concepts‚ processes and practice ELISSAVETA GOUROVA Faculty of Mathematics and Informatics Sofia University 125‚ Tzarigradsko shosse Blvd.‚ bl. 2‚ Sofia BULGARIA elis@fmi.uni-sofia.bg http://www.fmi.uni-sofia.bg ALBENA ANTONOVA Centre for Information Society Technologies Sofia University 125‚ Tzarigradsko shosse Blvd. bl. 2 fl. 3 BULGARIA a_antonova@fmi.uni-sofia.bg http://www-it
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eventually drawn into Livent’s fraudulent schemes by its principal architects‚ including Maria Messina‚ the company’s chief financial officer (CFO). Messina‚ a former partner with Deloitte & Touche’s Canadian affiliate‚ had previously served as Livent’s audit engagement partner. The fraud unraveled following Livent’s takeover by an investment group led by Hollywood mogul Michael Ovitz. The new management team installed by Ovitz soon found that “massive‚ systematic irregularities” permeated the company’s
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University‚ Bangladesh. Subject: Submission of assignment on “Planning of audit & independence of auditor”. Dear Sir‚ I am proud to present you my assignment which has done under your instruction. I would like to thank you for giving me the opportunity to work on such assignment. By doing this assignment‚ I gain lots of valuable knowledge not only on creating an assignment‚ but also on understanding the significance of audit analysis. I sincerely hope that this assignment meets your approval and
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[pic] Course Description This course aims to provide students with a critical introduction to popular culture in Hong Kong. Students will learn to assess for themselves the form‚ meaning and significance of popular culture‚ as well as to analyse the formation of cultural and social identity of Hong Kong people through concrete case studies. Students will study popular culture as something more than leisurely entertainment: it is a cultural process already inscribed in relations of power. Students
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DEFINING DIVERSITY: THE EVOLUTION OF DIVERSITY by Camille Kapoor 1. INTRODUCTION: WHAT IS DIVERSITY? The concept of diversity encompasses acceptance and respect. It means understanding that each individual is unique‚ and recognizing our individual differences. These can be along the dimensions of race‚ ethnicity‚ gender‚ sexual orientation‚ socio-economic status‚ age‚ physical ability‚ religious beliefs‚ political beliefs‚ or other ideologies. It is the exploration of these differences
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Course Design Guide AET/510 Version 2 1 Course Syllabus College of Education AET/510 Version 2 Critical Issues and Trends in Adult Education and Training Copyright © 2010‚ 2007 by University of Phoenix. All rights reserved. Course Description This course explores trends‚ issues‚ and innovative programs in adult education and training. It focuses on the demographics of adult learners and on the implications of diversity for instruction. Learners examine political‚ cultural‚ social‚ and
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Proposal Energy Audit: An energy audit is an inspection‚ survey and analysis of energy‚ flows for energy conservation in a building‚ process or system to reduce the amount of energy input into the system without negatively affecting the output(s). Energy audit identifies opportunities for financial savings by elimination of wasteful use of electricity‚ coal and fuel oil‚ without affecting the process or quality of product. Need for Energy Audit: It has been established that Energy
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UNIVERSITY OF PHOENIX ONLINE Course Syllabus Please print a copy of this syllabus for handy reference Whenever there is a question about what assignments are due‚ please remember this syllabus is considered to be the ruling document. [pic] Course Information COURSE NUMBER: Eng/221 COURSE TITLE: Technical Writing Fundamentals COURSE START DATE: December 9‚ 2008 COURSE END DATE: January 26‚ 2009 REQUIRED READING: Students are required to read all materials available
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