Strategic decision making under conditions of uncertainty 2.3 Scenario Planning Key Work Strategic inflection points and their impact on strategy Tools and Techniques Undertaking scenario planning 2.4 PEST Analysis 2.5 SWOT Analysis 2.6 The General and the Competitive Environments Tools and Techniques Writing a PEST analysis ➜ Main Reference Schoemaker‚ P.J.H. (1995). Scenario planning: a tool for strategic thinking. Sloan Management Review‚ 36(2)‚ 25.
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Examinations Certain forms of rhetoric may seem like they are set in concrete‚ but this is not true. The 75 Readings essays “The Plague‚” “Once More to the Lake‚” and “Talk in the Intimate Relationship: His and Hers” are labeled as a narrative‚ a description and an exposition respectively. The essays are much like human beings in that‚ labels are no more than mere words that help divide them into certain categories that they only kind of fit into. The lines that divide essays into their categories
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Bibliographic Reference Author: Osama Shaban‚ Accounting Department‚ AlZaytoonah University of Jordan Title: Auditing Human Resources as a Method to Evaluate the Efficiency of Human Resources Functions and to Control Quality Check on Human Resource Activities International Business Research Journal‚ Vol. 5‚ No. 3 PP.122-129 © Canadian Center of Science and Education Introduction Objectives of the article include: • To evaluate the efficiency of human resources at all
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Auditing Theory 1. A control which relates to all parts of the EDP system is called a(n) a. Systems control c. Applications control b. General control d. Universal control 2. Which of the following is not an output control? a. Proper authorization of transaction b. Control totals c. Check digits d. Adequate documents 3. Should the auditor feel‚ after obtaining an understanding of the EDP internal control structure‚ that
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and regulations. True False 10. Auditing is frequently only a small part of the practice of local CPA firms. True False Multiple Choice Questions 11. A summary of findings rather than assurance is most likely to be included in a(n): A. Agreed-upon procedures report. B. Compilation report. C. Examination report. D. Review report. 12. The Statements on Auditing Standards have been issued by the: A. Auditing Standards Board. B. Financial Accounting Standards
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1. An audit charter should: A. be dynamic and change often to coincide with the changing nature of technology and the audit profession. B. clearly state audit objectives for‚ and the delegation of‚ authority to the maintenance and review of internal controls. C. document the audit procedures designed to achieve the planned audit objectives. D. Outline the overall authority‚ scope and responsibilities of the audit function. Answer:_____D______________________ 2. Which of the following
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investors’ next step was to sue the auditors of Stanford Financial Group. BDO‚ the accounting firm that was responsible for auditing Stanford’s financial statements‚ is currently the target of a major lawsuit. BDO did not act in accordance with the responsibilities of an auditor and thus led to audit risk‚ lack of independence‚ and various violations of the PCAOB’s auditing standards regarding investment securities. BDO consistently issued unqualified reports when there were material misstatements
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Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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Assignment 1 Name: Leung Hiu Ting Student no.10348622 Course : Auditing a. Outline the main reasons for a company requiring an external audit. Nowadays‚ a lot of company’s ownership and management is separated. It had major influences for auditing. Shareholders were concerned that their funds may not be used in proper ways to maximize the value of the company by appointed managers. For example‚ management may distort or withhold material information in their financial statements for personal
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205 American Journal of Industrial and Business Management‚ 2012‚ 2‚ 205-216 http://dx.doi.org/10.4236/ajibm.2012.24027 Published Online October 2012 (http://www.SciRP.org/journal/ajibm) The Impact of Organisational Culture on the Implementation of TQM: Empirical Study in the Iranian Oil Company Yadollah Karimi1‚ Sharifah Latifah Syed Abdul Kadir2 1 Faculty of Business & Accountancy‚ University of Malaya‚ Kuala Lumpur‚ Malaysia; 2Department of Operation and Management Information System‚ Faculty
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