Variance Analysis HCA-530 Sue P. Gombio Grand Canyon University Variance Analysis is utilized to support the management during the initial stages. It is the procedure of investigating each variance between the actual and budgeted costs to determine the reasons as to why the planned amount was not met‚ in more detailed explanation (Ventureline‚ 2012). There are several influences that contribute to the variance report and one is the department’s assumptions‚ second is the possible risk
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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 reports with the
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Enron scandal‚ auditors are now required to be more proactive in searching for fraud when performing an audit. This responsibility is defined in International Standards on Auditing and enforced through legislation in national jurisdictions. This report identifies the factors that should be of consideration when deciding on the appropriate level of responsibility auditors’ should have to detect corporate fraud. There are various limitations inherent in audits that should be taken into account‚ as
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Writing Assignment: Analyzing the Annual Report Coca-Cola Annual Report 2012 Coca-Cola is a company‚ which carries cold soda products and Coke products can be founded over 200 countries worldwide. Coca-Cola Company meets all requirements of creating annual report by its Annual Report for 2012. The company starts its annual report with company’s logo “Share a Coke and Share the Value”. As the reader goes through the report‚ he/she can see the positive images‚ maps‚ and graphs with the strong
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Philip K. Dick – “The Minority Report” Unseen Commentary The science fiction short story “The Minority Report” by Philip K. Dick explores how autocratic societies lead to individuality being suppressed‚ with power replacing personality as the main defining quality of any identity. This is all particularly evident in the passage where Anderton makes his way to Kaplan at the rally for a greeting before murdering him. Through the wide use of metaphorical language and other carefully chosen descriptors
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use cinematic techniques and narrative elements to explore their message about a theme in Minority Report? The man fled down the centre of Main street frantically looking around‚ everywhere he glanced there was an advertisement. These were unlike any advertisements the man had ever seen before‚ they could learn. “Hello‚ Mr John‚” said the closest advertisement‚ it knew his name. The Minority Report‚ directed by Steven Spielberg in 2001‚ covers many social problems from that time period. One of
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Minority Report I think that in 50 years from now the technology will be too advanced for everyone to even know. People won’t even need a phone‚ the phone will be in them‚ some type of way. Minority Report‚ directed by Steven Spielberg‚ takes place in 2054. Spielberg predicts that we will have a “pre-crime” system by that point. “Pre-crime” is a specialized police department in which 3 psychics called “precogs” can see or predict the future‚ but only crime that happens in the future. In that
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By CA NITESH JHA INDEPENDENT AUDITOR’S REPORT To the Members of ……..name of company Report on the Financial Statements We have audited the accompanying financial statements of ………………("the Company")‚ which comprise the Balance Sheet as at March 31‚ 2013‚ and the Statement of Profit and Loss and Cash Flow Statement for the year then ended‚ and a summary of significant accounting policies and other explanatory information.
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Understanding the Auditor’s Report If all the facts concerning financial transactions were properly and accurately recorded and if the owners and managers of business enterprises were entirely honest and sufficiently skilled in matters of accounting and recording‚ there would be little need for independent auditing. However‚ human nature being as it is‚ there probably will always be a need for the auditor. Many businesses‚ depending on size and nature‚ employ internal auditors. Their responsibilities
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Beginning the Audit Report Kimberly Cummings ACC/546 January 19‚ 2015 Jacob Mathews Beginning the Audit Report MEMORANDUM January 19‚ 2015 To: Senior Partner From: Kim Cummings Re: Apollo Shoes Audit Dear Senior Partner: As you know‚ our firm has been selected to perform the Apollo Shoes audit. The planning process has been the most delicate stage as we want to ensure we have a solid audit approach. The team I select will be dedicated in meeting the objectives and strategies for completing the
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