Accounting Horizons Vol. 21‚ No. 2 June 2007 pp. 165–187 Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research Jeffrey Cohen‚ Lisa Milici Gaynor‚ Ganesh Krishnamoorthy‚ and Arnold M. Wright SYNOPSIS: To contribute to the Public Company Accounting Oversight Board (PCAOB) project on auditor communications with audit committees and boards of directors‚ we present in this paper a review of relevant academic literature
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Jesus’ powers of being able to perform miracles started spreading between the people so when Jesus arrived in Jewish territory‚ a huge crowd had formed (21). The large crowd shows how well the word had spread and how many people wanted to see Jesus and his miracles. One person in particular‚ Jairus‚ was in urgent need of Jesus’ miracles‚ and he came to beg for Jesus’ help (21-22). Jairus was a Jewish leader‚ and during this time‚ Jewish leaders tended to be suspicious of Jesus. The leaders were angry
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AUDIT PLANNING Audit planning procedures are the first and perhaps the most important step in carrying out a successful audit. Without adequate planning‚ the likelihood of missing a significant risk area or encountering engagement-related problems increases considerably. As baseball great and noted philosopher‚ Yogi Berra puts it‚ “If you don’t plan on where you are going‚ you could end up someplace different!” All too often the auditor does not give adequate attention to audit planning for a vast
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310 (CM) Before we plan the press conference announcing the launch of Air Asia operation in India‚ we have to make a PR plan for the Launch of Air Asia India. Overview | Announcement of Launch of Air Asia Operations in India. The challenge faced is of introducing a new brand in a market where the consumers are already loyal to the existing competitors. E.g. Jet Airways‚ Indigo (which is also a low cost airline)‚ etc. | Goals | The goal of the press conference is to instill in the consumers
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Burlington Bees[1] Using Analytical Procedures as Substantive Tests OBJECTIVES Use analytical procedures to develop expectations for revenue accounts Recognize factors that lead to precise expectations of account balances Appreciate the degree of professional judgment involved in evaluating differences between expected and reported account balances Understand the audit planning implications of using analytical procedures as substantive tests of account balances Burlington Bees‚ an
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As the nursing profession progresses throughout the years‚ its nature becomes more complex in meeting the professional standards and codes of ethics that are required by all nurses. The American Nurses Association has a specific code of ethics that each nurse should follow and adopt as their own beliefs. The public and the patients should be the priority when providing care in the healthcare setting. The knowledge and education that nurses’ gain is valuable and allows them to encourage health‚ avoid
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Alvin A. Arens‚ Randal J. Elder and Mark S. Beasley‚ Auditing and Assurance Services: An Integrated Approach‚ 15th Global Edition‚ Pearson‚ 2013. 2. Grant Gay and Roger Simnett: Auditing and Assurance Services in Australia‚ 5th Edition‚ McGraw Hill‚ 2012. 3. Aasmund Eilifsen‚ William F. Messier‚ Jr. Stevan M. Glover and Douglas F. Prawitt‚ Auditing and Assurance Services‚ 2nd International Edition‚ McGraw Hill‚ 2010. 4. Alvin A. Arens‚ Randal J. Elder‚ Mark S. Beasley‚ Noor Afza Amran‚ Faudziah Hanim
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| Executive Summary As a boutique Public Relations Agency‚ JYL Agency has vast experiences in liaising with the media regionally. It has established good rapport with food column writers and bloggers in the Singapore food scene. JYL Agency is keen to assist KG to establish as a successful MFT brand that specialise in gourmet food in Singapore. It is also confident that it could help KG to garner more publicity mileage and editorial coverage for its events and activities with a Media Strategy
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CFA Institute What Determines Price-Earnings Ratios? Author(s): William Beaver and Dale Morse Source: Financial Analysts Journal‚ Vol. 34‚ No. 4 (Jul. - Aug.‚ 1978)‚ pp. 65-76 Published by: CFA Institute Stable URL: http://www.jstor.org/stable/4478160 Accessed: 12/06/2010 17:20 Your use of the JSTOR archive indicates your acceptance of JSTOR’s Terms and Conditions of Use‚ available at http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR’s Terms and Conditions of Use provides‚ in part
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mandatory rotation of audit firms to ensure the appropriate level of independence ’ of auditors. Majority of studies conclude that the detrimental effects of firm rotation on the quality of the audit work by far outweigh its positive effects as a safeguard against various independence and quality threats. Frequent changes of audit firms‚ whether resulting from mandatory rotation or otherwise‚ introduce threats to independence and operational difficulties that make audit failure more likely. Many
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