BA 105 OPERATIONS AUDIT BY GO‚ PARUNGO‚ SHIE‚ YU‚ ZARRAGA Introduction The Philippines is considered one of Asia’s top booming middle class. With the rise in status and disposable income of this emerging group‚ a change in purchasing patterns and brand preference can be observed. This is reflected in the industry of retail‚ specifically in women apparel‚ by a stronger volume and value growth. Global apparel industry will be valued at $1‚184.1 billion by 2013‚ a 15.4% since 2008. Within this
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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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INTRODUCTION Internal auditing is a management-oriented discipline that has evolved rapidly since World War II. Once a function primarily concerned with financial and accounting matters‚ internal auditing now addresses the entire range of operating activities and performs a correspondingly wide variety of assurance and consulting services. By definition‚ according to Institute of Internal Auditors (IIA)‚ internal auditing is an independent‚ objective assurance and consulting activity designed to
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Managing Careers and Diversity HRM 565: Developing Human Capital Dr. Geraldine Puleo Strayer University December 16‚ 2012 Abstract Susan Jackson states in Diversity in the Workplace: Human Resource Initiatives that‚ “Surveys of business leaders confirm the perception that interest in managing diversity successfully is widespread. In a study of 645 firms‚ 74% of the respondents were concerned about diversity‚ and of these about one-third felt that diversity effected corporate
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Chapter 3 - Claudia’s Story : Green Pyjamas Claudia starts telling her story to the other children: Claudia’s parents quarrel a lot until her father decides to take his things and move away to his mother’s house. One night‚ there was a flood of phone calls‚ and for the first time‚ Claudia hears the name Stella‚ her dad’s new girlfriend. After that night‚ Claudia’s dad dare not visit nor come near the house anymore‚ but only talks to Claudia over the phone. On Boxing Day‚ Claudia meets Stella
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profile failures of financial services firms‚ the issues about ‘audit expectation gap’ have never been more important. Though it would take an enormous amount of effort to address these issues‚ I will argue that tremendous amounts could be done in order to close the gap down. In this essay I will discuss some of these issues and in particular the strategies to reduce the gap. Definitions Various definitions have been proposed for the audit expectation gap. Humphrey‚ Moizer and Turley (1992)‚ suggest
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particular question‚ no credit will be given for that question. 1. Which of the following is not a Sarbanes-Oxley requirement for audit committees? A. The audit committee should view itself as the “client” of the external auditor. B. The audit committee must be chaired by the chair of the board of directors. C. Audit committee members must be financially literate. D. Audit committee members must be outside directors. 2. There are several reasons why users of information desire assurance services
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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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WHAT DOES DIVERSITY TRAINING TEACH? Summary Two views about diversity training have been discussed .Researchers have provided evidence that diversity training programs may not be delivering expected outcomes unless old mindset and attitudes towards surface level diversity are changed. Some significant changes in the ways diversity trainers conceptualize their role may be emphasising on working relationships within organisation rather than women and minorities issues. Early diversity training efforts
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E4-4 (Multiple-Step and Single-Step) Two accountants for the firm of Allen and Wright are arguing about the merits of presenting an income statement in a multiple-step versus a single-step format. The discussion involves the following 2012 information related to Webster Company ($000 omitted). Administrative expense Officers’ salaries $4‚900 Depreciation of office furniture and equipment 3‚960 Cost of goods sold 63‚570 Rent
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