Koger Properties‚ Inc The Securities and Exchange Commission (SEC) claims that Michael Goodbread had violated independence rules set forth by the American Institute of CPAs (AICPA) Professional Code of Conduct and generally accepted auditing standards (GAAS). AICPAs Professional Code of Conduct considers an impairment of independence if during the engagement an auditor has “any direct or material indirect interest in the client.” (American Institute of Certified Public Accountants‚ 1988) Because
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Livent. Inc Overview In the year 1979 Drabinsky and Myron Gottlieb decided to enter the show business world. These two young entrepreneurs were able to convince a well-known Toronto businessman to invest one million in “cinema complex”. Over the next several years Drabinsky and Gottlieb were successfully able to expand their company‚ while they convinced to gather up large sums for the development of multiscreen theaters complexes throughout Canada and the United states. By 1980 Cineplex Odeon
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Audit Office Size‚ Audit Quality and Audit Pricing By Jong-Hag Choi‚ Chansog (Francis) Kim‚ Jeong-Bon Kim‚ and Yoonseok Zang Forthcoming at Auditing: A Journal of Practice and Theory ________________ *Jong-Hag Choi is an Associate Professor at Seoul National University (acchoi@snu.ac.kr). Chansog Kim is an Associate Professor at City University of Hong Kong (acckim@cityu.edu.hk). Jeong-Bon Kim is a Chair Professor at City University of Hong Kong (achead@cityu.edu.hk). Yoonseok Zang is an
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From the Editor’s Desk It gives us an immense pleasure to introduce you to the new version of Convoyage. Keeping with the tradition of JBIMS‚ the magazine is now in hands of an excited new bunch of first year management students. The goal of this magazine is to inform the readers about what’s hot and happening in the consulting world‚ engage them in engrossing case studies and contribute to their consulting knowledge base. The last month marked a great success of Conflux‚ the November
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Of all the generations‚ Millennials are especially concerned with maintaining a healthy work/life balance—or at least with smoothly integrating their personal and professional lives—and volunteering on company time helps them do that. “We don’t do programs just for Millennials‚” she says. “But they are always top of mind.” Although the company’s corporate volunteer program had been on
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LocatingMiddlemen The search for prospective middlemen should begin with study of the market and determination of criteria for evaluating middlemen servicing that market. The company ’s broad policy guidelines should be followed‚ but expect expediency to override policy at times. The checklist of criteria differs according to the type of middlemen being used and the nature of their relationship with the company. Basically‚ such lists are built around four subject areas: (1) productivity or
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Koger Properties‚ Inc. 1.) The SEC has a strong case against Goodbread for violating his independence because as it is stated on the AICPA’s website‚ “Independence shall be considered to be impaired if: During the period of the professional engagement a covered member was committed to acquire any direct or material indirect financial interest in the client.” (aicpa.org 101-1). In Goodbread’s case this refers to the fact that he had shares of stock (direct financial interest) in his possession
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to keep track of contacts and repayments‚ analytical software to analyze portfolio information‚ and IT hardware to host the data. The CCG has two subgroups‚ a business group and a technology group. II. PROBLEMS • Information is required before Deloitte can decide whether or not to make a bid on the project: - Basic information about Addison Bank and the bank’s Credit Control Group (CCG) - Current system‚ potential future of this bank - Bidding information: Know the bid form‚ procurement plan
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General Anti-Avoidance Rules India and International perspective www.deloitte.com/in 2 Contents Executive summary Pre GAAR concept Pre GAAR concept – India experience GAAR concept International experience India Regime Way forward 4 6 8 10 11 17 23 General Anti-Avoidance Rules India and International perspective 3 Executive summary “Tax avoidance like tax evasion‚ seriously undermines the achievements of the public finance objective of collecting revenues in an efficient
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Essay on New Risk Mitigation Strategies and Resilient Supply Chain Question: Organization must be confident in the capabilities and resiliency of their supply chains. The lessons learned over the past several years from natural and human-caused disruptions demonstrate that supply chains cannot be taken for granted and that old approaches to risk mitigation and risk transfer require an upgrade to meet today’s challenges. Identify and describe the new risk mitigation strategies and how corporations
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