AUDIT EXPECTATIONS GAP Definition i) Liggio (1974a) defines it as the difference between the levels of expected performance as envisioned by the independent accountant and by the user of financial statements. The Cohen Commission (1978) on auditors’ responsibility extended this definition by considering whether a gap may exist between what the public expects or needs and what auditors can and should reasonably expect to accomplish. ii) According to Guy and Sullivan (1988)‚ there is a
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SYNOPSIS Gap‚ Inc. was originally founded by Doris and Donald Fisher. The company has evolved from a single store located in San Francisco‚ California into a predominate retail chain that includes the Gap‚ Banana Republic‚ Old Navy‚ Forth & Towne‚ and Piperlime.com. The company sells a huge variety of clothing from casual to chic for men‚ women‚ and children. The 21st century has brought hard times to this extremely successful company‚ especially Gap adult stores and the company is losing
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2005 annual report table of contents Letter From the Chairman Letter to Shareholders Gap Banana Republic Old Navy Forth & Towne Gap Inc. Direct Social Responsibility Financial Highlights Key Financial Statistics Gap Inc. Financials 1 2 6 7 8 9 10 11 12 13 14 letter from the chairman Fiscal 2005 was a year of progress as well as challenges. During a year where we had disappointing top line results‚ we still delivered solid earnings and focused on creating value for our shareholders by repurchasing
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Other Voices‚ Other Rooms by Truman Capote | Iulia Covrig | Degree in English Studies Group: 2ºA Professor: Maya García de Vinuesa | INDEX: 1. Other Voices‚ Other Rooms. Chapter 8………………………………….2 2. Otras Voces‚ Otros Ámbitos. Capitulo 8………………………………….5 3. Analysis…………………………………………………………8 4. Bibliography…………………………………………………….10 Other Voices‚ Other Rooms. Chapter 8 Truman Capote Randolph dipped his brush into a little water-filled vinegar jar‚ and tendrils of
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Gap Inc. was founded in 1969 by Donald and Doris Fisher in San Francisco‚ California‚ with a single store and a handful of employees. Today‚ they’re one of the world’s largest specialty retailers with three of the most recognized and respected brands in the apparel industry - Gap‚ Banana Republic and Old Navy. Gap Inc. has more than 153‚000 employees supporting over 4‚200 stores in more than 3‚100 locations in the United States‚ United Kingdom‚ Canada‚ France‚ Japan and Germany. Their 2004 Sales
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Customer Gap Perceived Service Service Delivery External Communications to Customers COMPANY Gap 3 Gap 1 Gap 4 Customer-Driven Service Designs and Standards Gap 2 Company Perceptions of Consumer Expectations Customer Expectations Gap 1 •Inadequate marketing research orientation •Lack of upward communication •Insufficient relationship focus •Inadequate service recovery Company Perceptions of Customer Expectations Customer-Driven Service Designs and Standards Gap 2
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Gap Inc. began its journey 1969 as a small retail store in San Francisco‚ California where it concentrated its sales on Levi’s jeans. In its early stages as a small retail business it was known as The Gap. By the end of the 1970’s‚ Donald and Doris Fisher‚ owners of The Gap‚ had expanded The Gap to six stores. The company went public in 1976. By the early 1980’s‚ The Gap had over five hundred stores; largely targeting a teenage customer base. In 1983 the Fishers hired Mickey Drexler as Gap
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1. Gap physically appealing since there are adds/mannequins all around the exterior of the store. As you enter there is a sales person highered specifically to welcome you into the store. The store is then organized by color since all the different colored clothing are grouped together. We also noticed that it was very spacious and clean. We were attracted to Zara since it is very fashionable and has high variety of distinctive styles. Ideal for the independent shopper since customers are not
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helps the company generate profit and extend market share. The discount retailer who is Target however does a go job; he competes on price with trendy and becomes the second large retailer in America. To compete with the challenge in the market‚ Gap Inc. reestablished a larger core of consumers who were brand loyalists. For instance‚ he created such higher end clothing lines as Banana Republic‚ Old Navy which targets price conscious’s consumers. In an industry where the right mix of product differentiation
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Malcolm Turnbull‚ Australia’s Prime Minister‚ admits that Close the Gap‚ a program aimed to reduce inequality between Aborigines and nonnative Australians‚ has had mixed progress at best. Child mortality rates have fallen and high school graduation rates have risen‚ but figures contrasting life expectancy and employment between the groups aren’t satisfactory. The Australian government has been criticized for weak engagement with Aboriginal communities and misguided spending‚ and barriers of language
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