• Communication for Accountants
    Memo To: The clients From: Team B Date: 12/12/2010 Re: Mike B. As you may already know, the AICPA Auditing Standards Board issued a Statement on Auditing Standards (SAS) No. 115, Communicating Internal Control Related Matters Identified in an Audit, which supersedes SAS No. 112 of the...
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  • Com 530 Internal Memo
    MEMO From: Management of ABC Firm To: All accountants at ABC Firm RE: Standard on Auditing Standards (SAS) 115 The AICPA has put into effect SAS 115, Communicating Internal Control Related Matters Identified in an Audit. The purpose of these standards is to establish new standards regarding identifying...
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  • Cpa Report Memo
    CPA Report Memo ACC/545 April 16, 2012 Donna Young-Rojas MEMORANDUM To: XXX, Management From: , CPA Subject: CPA Report It is imperative to completely understand the responsibilities of a CPA before any information is sent to outside parties. Understanding of the CPA responsibilities it...
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  • Crazy Eddie
    inventory experts of how companies can deceive auditors. B) Bogus email could been investigated by requesting back support documentation to support the memos and also if this was mentioned during executive meetings by reviewing the executive board minutes. Also by contacting the vendor and reconciling their...
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  • Snowy Ridge Ski Resort
    reviewed the following data regarding the significant assets of Snowy Ridge at June 30, 20X2. Fair Value Information at June 30, 20X2 Kate received a memo from the chief executive officer of Snowy Ridge that the company had recently acquired a report from a qualified professional valuation specialist...
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  • Client Memo
    SAS 115 Changes and Benefits COM/530 April 23, 2012 SAS 115 Changes and Benefits MEMORANDUM TO: Valued Clients FROM: DATE: April 23, 2012 SUBJECT: SAS 115 Changes and Benefits CC: Supervisor Dear Valued Client, In a recent move toward improving company communications...
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  • Enhanced Formal Communications Project
    ------------------------------------------------- ------------------------------------------------- Memorandum TO: Accountants FROM: ----- SUBJECT: Changes to SAS 115 DATE: September 30, 2011 ------------------------------------------------- Overview The American Institute of Certified Public Accountants...
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  • Sas 115
    What is SAS SAS is an abbreviation for Statement of Auditing Standards, which provides guidelines on generally accepted auditing standards. Accounting Standard Board (ASB) issues them on matters that deal with the preparation and issuing of audit reports for non-users. Statement of Auditing Standards...
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  • Every Child Matters
    Every Child Matters agenda. The current position of ECM is that, an article from ‘Children and Young People Now’ reported that ‘an internal Department for Education (DfE) memo was advising that DfE preferred terminology is to replace the phrase ‘Every Child Matters’ and ‘the five outcomes’ with ‘help children...
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  • Asdasd
    SAS Payroll Process Best Practices Task Force School of Arts & Sciences, University of Pennsylvania Table of Contents Introduction 3 I. Initial Hires: A. Faculty & Staff 4 B. Graduate Students, Postdoctoral Fellows, Lecturers 7 & Adjunct...
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  • Acc Research Memo
    type of research required for this memo, you will NOT be required to use the IRAC formula, however you may still do so if it helps improve the presentation and flow of your memo. You will also be graded upon your response to the clients in memo form, citation to Internal Revenue Code, Treasury Regulations...
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  • Ethics Paper
    does Enron fall into the bad audits of Arthur Anderson? Well, to start off, there were internal memos at Arthur Anderson regarding conflicts between the auditing committee and the auditors at Enron. In these memos were concerns about the accounting practices used by Enron. "Enron utilized a confusing...
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  • Enron Scandal
    ultimately led to their decline. This scandal made way for many changes including the Sarbanes-Oxley Act which requires companies to re-evaluate its internal audit procedures and make sure that everything is running up to or exceeding the expectations of the auditors. Introduction – Arthur Andersen...
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  • Salesoft
    the company’s future and indeed it’s very viability. MEMO TO SALESOFT MANAGEMENT I would recommend the company to 1. Fully redirect all of it’s efforts to get Trojan Horse (TH) product to market quickly so that they can showcase it at the SA conference. This would be necessitated by the financial...
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  • Allegations Against Cfo
    on the company’s financial statements. The procedure of the company is to do their own investigation by hiring external auditors to work with our internal auditors to insure if these allegations being brought upon one of our employees are correct and should he be punished for his actions that will affect...
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  • Audit Program Design Part1
    any significant risks, including fraud or other adverse circumstances with a view to assess it internal controls. Description of the Relationship between Internal Controls and the Audit Process An internal control system consists of policies and procedures designed to provide management with reasonable...
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  • Hello
    Professor Kotler has been a consultant to many major U.S. and foreign companies, including IBM, General Electric, AT&T, Honeywell, Bank of America, Merck, SAS Airlines, Michelin, and others in the areas of marketing strategy and planning, marketing organization, and international marketing. He has been Chairman...
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  • In Basket Training
    are given a description of their job role and some general information about the situation. Trainees also provided and given the materials such as memos, messages, report, request, complains, letters, telephone calls and others which make up the in-basket. They need to analyze and take action to the...
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  • Accountability Memo
    MEMORANDUM Subject: Increasing of public scrutiny on not-for-profit reporting requirements The purpose of this memo is to explain why increasing scrutiny and demand for accountability by the public has influenced reporting for not-for-profit and governmental entities. State and federal regulators...
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  • Kudler - Information System Audit
    business has created new ways of conducting an audit. Statement on Auditing Standard 94 (SAS 94) requires that the auditor understands the technological aspect of the organization in order to grasp the internal controls and the assessment of control risks for a proper audit analysis. The following contains...
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