PSA 705 - Modification to the Opinion in the Independent Auditor’s Report • Deals with the auditor’s responsibility to issue an appropriate report in circumstances when in forming an opinion in accordance with PSA 700 “Forming an Opinion and Reporting on Financial Statements” Modified Reports • Matters That Do Not Affect The Auditor’s Opinion a) Emphasis of matter • Matters That Do Affect the Auditor’s Opinion a) Qualified opinion‚ b) Disclaimer
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Problem 1 Activity Duration Predecessors A 3 Days --- B 4 Days --- C 6 Days --- D 2 Days A‚ B E 1 Days C F 3 Days D G 3 Days E‚ F H 7 Days D I 10 Days G a. For the above information‚ draw an AIB diagram. [pic] Slack or Float = LF – EF or LST – EST Activities on the critical path have zero slack/float. b. What is the Scheduled Completion of the Project? 22 Days c. What is the Critical Path of the Project? B-D-F-G-I d
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Problem 1 The following data were obtained from a project to create a new portable electronic. Activity Duration Predecessors A 5 Days --- B 6 Days --- C 8 Days --- D 4 Days A‚ B E 3 Days C F 5 Days D G 5 Days E‚ F H 9 Days D I 12 Days G Step 1: Construct a network diagram for the project. Step 2: Answer the following questions: (15 points total) a) What is the Scheduled Completion of the Project? (5 points) b) What is the Critical Path of the Project
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Case Study: ZZZZ Best Company‚ Inc. 1. Ernst & Whinney never issued an audit opinion on financial statements of ZZZZ Best but did issue a review report on the company’s quarterly statements for three months ended July 31‚ 1986. How does a review differ from an audit particularly in terms of the level of assurance implied by auditor’s report? Although a review is similar to an audit‚ it differs from an audit in its limited scope and assurances. The objective of an audit is to provide a reasonable
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• Linked List Implementation/Coding Issues in C • We can define structures with pointer fields that refer to the structure type containing them • • • • struct list { int data; struct list *next; } • data next • The pointer variable next is called a link. Each structure is linked to a succeeding structure by way of the field next. The pointer variable next contains an address of either the location in memory of the successor struct list element or the special value NULL
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Topic7 Inventory 1 Identify the primary authoritative guidance for the accounting for inventories. What is the predecessor literature? FASB ASC 330 Inventory provides primary authoritative guidance for the accounting for inventory. The predecessor literature about it is Accounting Research Bulletins (ARB) No.43 Chapter 4‚ paragraph 4 (Issued June‚ 1953) and Statement of Financial Accounting Standard (FAS) NO.151 Inventory cost- an amendment of ARB No.43‚ Chapter 4 (Issued November‚ 2004).
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Problem 1 The following data were obtained from a project to create a new portable electronic. Activity Duration Predecessors A 5 Days --- B 6 Days --- C 8 Days --- D 4 Days A‚ B E 3 Days C F 5 Days D G 5 Days E‚ F H 9 Days D I 12 Days G Step 1: Construct a network diagram for the project. Step 2: Answer the following questions: (15 points total) a) What is the Scheduled Completion of the Project? (5 points) 32 days b) What is the Critical Path
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SUCCESSION MANAGEMENT PROJECT Managing the Transition: Taking and Handing over the Stick Micah Amukobole‚ CORAT Associate Consultant. Introduction Transition from one leader or manager to the next‚ if handled well‚ reveals the strategic planning and maturity of an organisation. It provides an opportunity for reflection and renewal. If handled poorly‚ it can compromise a board‚ make a new leader’s job more difficult and alienate the staff and stakeholders. Mature organisations and mature
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EF‚ LF and slack (float). You will also learn how to determine the duration of the project‚ and the critical path. In this homework assignment‚ you will be working through four Activity In Box (AIB) problems. Using the activity‚ duration‚ and predecessor information given in this document‚ you should first construct a network for each "project." [Each problem will have its own network.] Once you have constructed the network‚ please answer the corresponding questions. Once you answer the questions
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what some experts call the "Coke Fiasco" in 1985? In 1985 Coca-Cola decided to introduce to the market a "variation" of the original formula. They called the product‚ New Coke‚ with the intent that it too would take the market by storm like its predecessor had. However‚ according to various articles‚ it soon became clear that customer were in an uproar about the change to the American classic drink. Michael Ross from MSNBC.com quotes‚ "[S]ome likened the change in Coke to trampling the American flag
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