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    related to audit theory

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    The term statutory audit refers to the review or the record of the company of the government organization which is required by the law or the municipal authority of any particular region. This is done to monitor the performance of the firm or the government organization. The company here the auditors who provide the auditing report and submit those reports annually or semiannually to the law or the concerned municipal law authority. This statutory auditing finally does the cross checking of the financial

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    Difference between private and public company structure under the Corporations Act Governance Foundations (1) Types of companies Public vs private Type of company Differences in regulation Regulated by Percentage of registrations - Limited by shares Sub-classified as small or large ASIC - Unlimited with share capital Small = Can be any size; some are very large - consolidated gross operating revenue < $25m - consolidated gross asset value < $12.5m The majority of registered companies

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    Audit Plan - 1

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    this report is to develop an audit plan using the 2007/2008 annual reports of the WesFarmers. This report will provide an understanding of the underlying concepts of an overall audit strategy. This strategy will bring forward the direction and scope of the WesfFarmers audit plan. This report will address five major points these are as follows: • Understanding the entity and its environment • Making preliminary judgements about materiality levels • Considering the audit risk • Understanding internal

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    Characteristics of Corporations Corporations represent an important type of organization. Their unique characteristics offer advantages and disadvantages. Advantages of Corporate Characteristics Separate legal entity: A corporation conducts its affairs with the same rights‚ duties‚ and responsibilities of a person. It takes actions through its agents‚ who are its officers and managers. Limited liability of stockholders: Stockholders are liable for neither corporate acts nor corporate debt

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    Corporation Bylaws

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    Corporation by-Laws ARTICLE I Offices 1.1 Registered Office and Registered Agent: The registered office of the corporation shall be the same as listed on the articles of incorporation and at such place as may be fixed from time to time by the Board of Directors upon filing of such notices as may be required by law‚ and the registered agent shall have a business office

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    Post completion audit

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    Post completion audit aims to evaluate the efficiency and effectiveness of the capital budgeting decision that the management has implemented. It compares between the planned and the actual outcome‚ costs and the use of resources‚ results and benefits. It contains all assumptions that were made during the decision-making period. It is one of the ongoing continuous processes through which the organisation learns and improves. Recent research suggests that capital budgeting involves far more than

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    Strategic Audit of Staples

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    Strategic Audit Staples‚ Inc. Hudson Chodos Andrew Nelson David Pearson Management 3800: Public Policy Professor Bowen 11/3/11 I. Current Situation Looking at Staples current performance in the past year‚ we will look at three things: return on investments‚ market share‚ and profitability. * Return on Investments: 9.95% * Market Share: 90% of market cap when comparing Staples‚ Office Depot (5.72%)‚ Office Max (3.89%) * Profitability - $24.5 Billion in sales; $6.7 Billion

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    Marriott Corporation

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    Marriott Corporation: The Cost of Capital (Abridged) General Approach The company is split into 3 divisions Lodging‚ Contract Services and Restaurants. The WACC for each of the 3 divisions and then subsequently the entire corporation’s WACC need to be calculated. This will be done through calculating the WACC for each of the 3 divisions and then taking a weighted average of these 3 divisional WACC numbers to get the overall Marriott Corporation WACC. 1. Calculating the Beta a

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    Enron Corporation

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    CHRISCHER L. ALANES FINANCIAL ACCOUNTING REACTION PAPER – THE ENRON SCANDAL FACTS OF THE CASE Enron Corporation was formed in 1985‚ led by Kenneth Lay‚ as a result from the merger of Houston Natural Gas and Internorth that specializes in natural gases and commodities. In 1990‚ the company hires Jeffrey Skilling to lead the trading of commodities under deregulated market and Andrew Fastow later that year (USA Today‚ 2002). Deregulation of the energy markets allowed companies to place bets

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    Marriott Corporation

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    Marriott Corporation: The Cost of Capital April 2012 Executive Summary Determining the appropriate cost of capital for new investment projects for a diversified company like the Marriott Corporation is not an easy endeavor. However‚ it is an important exercise because the more effective the process‚ the better it can help to support the company’s growth objective with its financial strategy. The four components of the financial strategy are:     manage rather than own hotel

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