Managerial Auditing Journal Emerald Article: Audit evidence: the US standards and landmark cases Rocco R. Vanasco‚ Clifford R. Skousen‚ Richard L. Jenson Article information: To cite this document: Rocco R. Vanasco‚ Clifford R. Skousen‚ Richard L. Jenson‚ (2001)‚"Audit evidence: the US standards and landmark cases"‚ Managerial Auditing Journal‚ Vol. 16 Iss: 4 pp. 207 - 214 Permanent link to this document: http://dx.doi.org/10.1108/02686900110389151 Downloaded on: 30-04-2012 References: This
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Special Purpose Entity Enron had high levels of debt. To attract new investors‚ Enron needed to find a way to hide those debts. Andrew Fastow‚ CFO of Enron‚ turned to Special Purpose Entity (SPE). Several legal entities such as LJM and raptors were created and the poorly performing stocks were transferred to these entities. Then‚ the SPE were used to borrow large sum of money from investors with Enron’s overpriced stock as collateral. These SPEs were not reported on the financial statements. In
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there are no perfect people. If you work on making your marriage and your spouse a priority you will find that sticking it out through bad times makes the good times even better. The most important aspect of marriage is communication. If you cannot talk to your spouse‚ your marriage will have no room for growth. Communication builds trust as well. It is important to maintain a good trusting‚ marriage. Communicating your feelings and needs will keep your marriage pumping forward. The ability to tell
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products worldwide the consequences of this international trade is not simply more products and cheaper prices. If all consumers were aware of how their products were made many of us would object. Corporations continually exploit cheap labour and take advantage of the environment internationally. Wal-Mart for example sells Kathie Lee Gifford’s brand of clothing that was manufactured in Honduras where the women were abused and raped on a regular basis being paid poorly and treated inhumanely. (Bakan
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Ahmed Said | Federal system of Malaysia | | Master’s Of Public Administration & Management | Ahmed Said Musse | 12/17/2012 | | Table of Contents Introduction 2 Federalism 2 Malaysian Government Structure 5 Federal Government 5 Conference of Rulers 5 Monarchy 6 Federal Legislative 7 Federal Executive 8 Judiciary 9 State Legislatures 9 State Executive Council 10 Separation of Powers 10 Advantages and Disadvantages of Federalism 11 Conclusion. 12
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Administrative Law‚ Trimester 2‚ 2012 Assignment Question „[The] statutory “no evidence” ground of judicial review is both wider and more specific than was the case with “no evidence” grounds for judicial review at common law.‟ Justice Kirby‚ Minister for Immigration and Multicultural Affairs v Rajamanikkam [2002] 210 CLR 222‚ at [111]. Of the judgments in Rajamanikkam‚ which do you prefer‚ and what justification can you provide for your preference? In answering the question‚ you should read the following
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Regulating Inventory – An Examination of AASB 102 “Inventories” Inventories are in essence what organisations hold with an intention to sell‚ however directly or indirectly. For most businesses‚ this is how their profits are made‚ and it is reasonable to assume that these items account for much of an organisation’s activities. Such a big influence on indicators of financial performance and position warrants an equally large need for regulation to ensure that users of the financial statements are
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Federal Taxation Week 7 homework Property Transactions Question 10-1 Distinguish between realized gains and losses and recognized gains and losses. You will always have a loss or a gain due to an exchange transaction. Once the transaction is completed the corresponding amount will be recorded on your income statement. Recognition exists only in the context of tax laws‚ in some cases the exchange transaction will be excluded under IRC Section 1031. Problem 10-47 On April 18‚ 2010‚ Jane
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Ethical Statement Ethical considerations have been covered by names being changed‚ protecting all identities of settings and individuals. Consent forms have been signed. Parents have been advised of the right to withdraw. Part 1 The child I have chosen to focus on is a 3 year old girl who I will refer to as Liz. She lives with both parents and has an older sibling who is of primary school age. Mum is expecting a baby in June. I have been providing day care for Liz for the past 10 months
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information about the University Institute of Management Sciences‚ its objectives‚ vision and mission. ii. Quality Policy‚ Quality objectives and UIMS Quality Management System. iii. Explanation about the guiding principles of UIMS based on ISO 9001:2008 standard requirements in “Teaching and Learning” including library and computer lab services. The objectives of Quality Manual are i. To explain the organization’s policy in handling the services of “Teaching and Learning” ii. To outline the procedures
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