2013 Antonio‚ Mark Earl Angelo P. ACT162 – B74 3/3/2013 2013 Antonio‚ Mark Earl Angelo P. ACT162 – B74 3/3/2013 Critique Paper #03: Completing the Audit and Post-Audit Responsibilities Critique Paper #03: Completing the Audit and Post-Audit Responsibilities Summary The first article of Moez Bennouri‚ entitled “Does Auditors’ Reputation ‘Discourage’ Related Party Transactions? The French Case” studies the relationship between the frequency of RPTs and the external auditors’ reputation
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required to file Cost Audit Report and Compliance Report in XBRL format and what is the authority for the same? Ministry of Corporate Affairs has mandated filing of the Cost Audit Report and Compliance Report from the financial year 2011-12 onwards (including overdue reports relating to any previous year) by all cost auditors and companies concerned by using the XBRL taxonomy. MCA vide Circular No. 18/2012 dated July 26‚ 2012‚ has extended the last date of filing of cost audit reports and compliance
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Arguments in Favour of Mandatory Audit Rotation: As an attempt to strengthen the audit independence and the audit quality‚ mandatory audit rotation is to be considered as a very good proposal to safeguard the audit independence. It is‚ however‚ limited number of years above that the audit firm or the engagement partner (For instance‚ the U.K. approach is to change only the engagement partner. While in the U.S. approach it is mandatory to change the whole audit firm) can no longer be or continue
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LECTURES 2-3 CORPORATE CARBON AUDIT Agenda Carbon Footprint Concepts Why and What Carbon Measurement Standards and Procedures Emission Scopes and Conversion Factors Assignment 1 Agenda Carbon Footprint Concepts Why and What Carbon Measurement Standards and Procedures Emission Scopes and Conversion Factors Assignment 2 Carbon footprint is a “measure of the impact human Carbon Footprint activities have on the environment in terms of the amount of green house
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Speech (all info from Metcalf‚ 2001) FIRST…We’ll talk about: a) How to write good outline b) How to structure body of your speech SECOND…We’ll talk about what makes good Introduction… THIRD…We’ll talk about what makes good Conclusion… FOURTH…We’ll talk some ideas for constructing your Speaking Notes. OUTLINING & BODY Writing an Outline important for several reasons: (1) It saves time (2) It makes sure your ideas presented in logical order (3) It helps you decide
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General Essay Outline—5 paragraph (training wheels) Topic: The Absolutely True Diary of a Part-Time Indian Thesis: Junior’s decision of transferring schools from his tribe to Reardan‚ is a poor decision because he never feels that he belongs‚ people always find a way to pick on him and he disgraces his tribe when he departs. Body Paragraph 1 Topic: To start off‚ Junior’s choice of transferring schools is a detriment because he never feels like he is welcome. This is due to the fact that he goes
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CHAPTER 6 Audit Evidence |Learning Check | 6-1. a. Audit evidence is all the information used by the auditor in arriving at the conclusion on which the audit opinion is based. Audit evidence includes (1) the accounting records underlying the financial statements and (2) other information that corroborates the accounting records and supports the auditor’s logical reasoning about fair presentation in the financial statements. b. Any information that is obtained
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told. The definition of a frame story is a set of different small stories to form one big story to tell. A frame tale is a story within a story. Framing is mostly used in narrative writings to have more stories to tell. A frame story will have one character that will start the story off in the beginning or the character can choose to sit and write a story and describe the story to their peers. Frame stories also known as a frame tale or a frame narrative. Narratives frames are well known literary techniques
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Audit Risk Analysis Project – Bebe‚ Inc. Liberty University ACC 622 Advanced Auditing Due May 7‚ 2010 Table of Contents Memorandum ...................................................................................................................3 History ............................................................................................................................. 4 Product Offering ........................................................................................
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2005). Auditors’ independence is the utmost significant element for the conglomeration of capital markets (Yusof‚ 2010) as the trustworthy final audit report can enhance the appeal of corporate to the investors (ACCA‚ 2009). However‚ public is fully expecting external auditors to detect and report fraud (Jones‚ 2010) [online]. Therefore‚ an audit expectation gap highly exists due to the desires by liquidators (Rovnick‚ 2009) [online]‚ investors‚ government‚ etc. are different with the actual duties
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