skilled workforce‚ good labor-employer relations‚ political stability‚ favorable tax regime‚ and strong rule of law have all contributed to the country’s competitive advantage‚ enabling the Singapore economy to grow consistently and rapidly over the past four decades. Many of these factors continue to help drive the country’s economic development and growth. According to Chief Executive of Singapore Tourism Board‚ it is stated in the annual report 2012 that the government is investing a huge amount of capital
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Audit Evidence This chapter deals with the types of evidence decisions auditors make‚ the evidence available to auditors‚ and the use of that evidence in performing audits. NATURE OF EVIDENCE • Evidence is any information used by the auditor to determine whether the information being audited is stated in accordance with the established criteria. • Evidence includes information that is highly persuasive‚ such as the auditor ’s count of marketable securities‚ and less persuasive information
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Electronic Voting Introduction Voting is the main way for citizens to translate their preferences to seats in legislature. Therefore‚ it is critical and extremely important for a democratic republican country like the United States to have a well organized voting system. The history of voting could be traced back to the 17th century colonial days when shouting and the show of hands would be an indication of casting votes. This method often led to chaos‚ fraud‚ repeat votes or over voting of election
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Safeguard of auditor independence (i)Established An Audit Committee We support the given measure as Sarbanes-Oxley Act of 2002‚ Section 204 requires auditors reports to audit committee (www.sarbanes-oxley.com).First‚ such committee is independent non-executive directors provide auditors an independent point of reference than executive directors of the company. Second‚ it enhancing the independence of auditors by provides a direct channel of communication between top management and the auditors. As such
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Running Head: Electronic Monitoring Electronic Monitoring Lisa Shade PSF5371 Practices of Probation‚ Parole‚ and Community Corrections March 15‚ 2013 Dr. Antonio Johnson Abstract Electronic monitoring within the community corrections has been an alternative sentencing to incarceration since the 1990’s. Controvsary and debate over the use of this device has researchers compiled to show effectiveness. Through case studies‚ interviews‚ and surveys by offenders demonstrates the
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Viktoria Martirosyan Case 1.1 Qt.1 Several parties were responsible for Enron crisis‚ including independent auditor‚ key executive officers‚ internal auditors‚ SEC and FASB. The hypocrisy‚ dishonorable actions and unethical behavior of Kenney Lay‚ Jeffrey Skilling‚ Andrew Fastow led to bankruptcy. This and many other problems‚ such as loss in transactions involving the swaps stocks‚ SPE related issues and est.‚ finally contributed to crisis. As Enron executives‚ all of their concerns should
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1. Auditor Liability in Canada A & B Is it reasonable for a potential investor or existing shareholder to rely on audited financial statements that a corporation makes available for public consumption? Should an investor be able to sue a corporation’s auditor if audited financial statements materially misrepresent the financial status of the company audited? a. Should a potential investor only be able to sue the corporation? b. Should there be any limit on the auditor’s liability?
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AUDIT EVIDENCE Audit Evidence Definition : All the information used by the auditor in arriving at the conclusions on which the audit opinion is based. This includes the information contained in the account records underlying the financial statements and other information. Additionally‚ audit evidence should be persuasive‚ rather than convincing. There are different levels of reliability of audit evidence‚ some providing more evidence than others. There are nine types of audit evidence :
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Electronic Data Capture Name: Institution: The benefits of increased efficiency as a result of using Electronic Data Capture (EDC) and electronic data management has been in existence for a number of years. However‚ the adoption of EDC for clinical trials has been gradual. This is because of the experience required in implementing EDC. Implementing EDC in clinical trials may not bring out all the benefits associated with EDC if it is not implemented properly. This is the main reason
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Unit 9 Final Project HS499-01 January 15‚ 2012 Professor Kristen Hathcock Kaplan University Going Paperless: Electronic Medical Records versus Paper Medical Records “Is it time to make the switch?” Carletta Howard Kaplan University Abstract Making the switch to an electronic medical records system will help to bring forth health care advances with the systems data quality and availability. This research study uses focus groups and surveys to get the opinions of different health care
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