Auditor's report Essays & Research Papers

Best Auditor's report Essays

  • Understanding the Auditor's Report - 3804 Words
    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...
    3,804 Words | 12 Pages
  • Role of Auditors and the Auditor's Report
    Q 2.5 ■ The external auditor is the person appointed by the local government under the Local Government Act 1995 to undertake an audit of the accounts and financial report for each financial year. ■ The internal auditor is the person appointed by the local government to undertake an audit of the adequacy and effectiveness of the internal control structure and may include financial controls, legislative compliance, information systems, employment practices and risk management. The primary...
    729 Words | 3 Pages
  • Independent Auditor's Report - 853 Words
    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....
    853 Words | 4 Pages
  • Auditor's Reports and Circumstances - 8940 Words
    Solutions for Chapter 16 Auditors’ Reports Review Questions: 16-1. The five basic types of audit reports and the circumstances under which each is expressed are: 1. Standard three paragraph unqualified report- expressed when there are no material departures from GAAP, the auditor has been able to follow GAAS without significant scope limitation, disclosures in the financial statements are adequate, and there are no going concern uncertainties or changes in accounting...
    8,940 Words | 34 Pages
  • All Auditor's report Essays

  • Auditor's Report and Essentials Commodity Essentials
    Normal is an illusion, what is normal for the spider is chaos for the fly.It breaks down its operations and explains how they are doing it. It is basically an overview of the business. Cash flow trends Discussion on critical accounting choices (also discussed here as well as at disclosure.) Uncertainty and risk is discussed here.  The Audit Report Objective: The Audit is an independent review of the companies financail statements - Appointed by the shareholders - It strives...
    373 Words | 2 Pages
  • Psa 705 - Modification to the Opinion in the Independent Auditor's Report
    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)...
    1,630 Words | 10 Pages
  • The Importance of External Auditor’s Independence
    The Importance of External Auditor’s Independence According to Gillespie, Lewis and Hamilton (2004:221) an audit is: “a scrutiny of the accounts by a qualified auditor who carries out checks on the figures so as to establish whether the accounts show a true and fair view of the results and the financial position of the entity.” According to Wikipedia (2011a), auditor independence refers to “an attitude of mind characterized by integrity and an objective approach to the audit process”....
    1,621 Words | 5 Pages
  • Financial Crisis and Auditor's Role
    THE ROLE OF AUDITORS IN FINANCIAL CRISIS Submitted by Syed Ijtaba Ali Bukhari In the Fulfillment for the Degree of B.Com Honors LAHORE SCHOOL OF ACCOUNTANCY & FINANCE THE UNIVERSITY OF LAHORE (2013) The University of Lahore ------------------------------------------------- Lahore School of Accountancy & Finance Supervisory Committee We the Supervisory Committee, certify that the contents and the form of thesis submitted by Syed Ijtaba Ali Bukhari have been found satisfactory...
    6,736 Words | 21 Pages
  • Auditor's Independence Case Study
    Academy of Management Review 2006, Vol. 31, No. 1, 10–29. CONFLICTS OF INTEREST AND THE CASE OF AUDITOR INDEPENDENCE: MORAL SEDUCTION AND STRATEGIC ISSUE CYCLING DON A. MOORE Carnegie Mellon University PHILIP E. TETLOCK University of California, Berkeley LLOYD TANLU MAX H. BAZERMAN Harvard University A series of financial scandals revealed a key weakness in the American business model: the failure of the U.S. auditing system to deliver true independence. We offer a two-tiered analysis of...
    14,467 Words | 43 Pages
  • Using the Work of an Auditor's Expert
    USING THE WORK OF AN AUDITOR’S EXPERT In some instances, the auditor may need to obtain, in conjunction with the entity or independently, audit evidence in the form of reports, opinions, valuations and statements of an expert (specialist). The auditor’s education and experience enable the auditor to be knowledgeable about accounting and auditing matters, however, an auditor is not expected to have the expertise of a person trained for or qualified to engage in the practice of another...
    1,142 Words | 4 Pages
  • Audit Report - 422 Words
    Chapter 11 The auditor’s report for the City of Smithville should follow the wording of Illustration 11-2. An unqualified report similar to shown in Illustration 11-2 appears to be appropriate for the year December 31, 2014. Nevertheless, some students may have issues a “qualified” report for some perceived reason. If so, it should use the wording specified in audit guide, although most probably will not use the exact wording specified. If not, this will provide you with an opportunity to...
    422 Words | 2 Pages
  • Audit Report - 615 Words
    Article 1 Carmichael Assignment 05-21-2012 1. Who is the author of this paper and what is his position (give description of responsibilities) with the PCAOB at the time of this article? The author, Douglas R. Carmichael, who at the time this article was written was the Chief Auditor of the The Public Company Accounting Oversight Board (PCAOB.) As the head of the PCAOB’s professional standard-setting division it is the duty of the Board’s Office of the Chief Auditor to advise...
    615 Words | 2 Pages
  • Auditors Report - 468 Words
    SUMMARY OF THE INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF NIGERIAN ENAMELWARE PLC. NAME OF THE COMPANY: Nigerian Enamelware Plc. NAME OF THE AUDITORS: Akintola Williams Deloitte, Charted Accountant, Lagos Nigeria. SOURCE OF INFORMATION: Annual Report & Accounts 2012. SCOPE: The financial statement audited by the auditors include; the balance sheet, profit and loss account, statement of cash flow, value added statement, financial summary, significant accounting policies and...
    468 Words | 3 Pages
  • Audit Report - 3560 Words
    THE FINANCIAL AUDIT – THE GUARANTOR OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS Boa-Avram Florin Babe-Bolyai University, Cluj-Napoca, Faculty of Economical Science and Business Administration, St. Teodor Mihali, No. 58-60, 400591, Romania, botaavramflorin@yahoo.com, Tel: 0740-886491 Mati Dumitru Babe-Bolyai University, Cluj-Napoca, Faculty of Economical Science and Business Administration, St. Teodor Mihali, No. 58-60, 400591, Romania, dmatis@econ.ubbcluj.ro,...
    3,560 Words | 11 Pages
  • The Audit Report - 320 Words
    The Audit Report Memo: Independent’s Auditor Report Apollo Shoes, Inc. operations in conformity with the fiscal year 2006 audit plan have a complete review by our audit team. The purpose of this review is to contribute to the progression of risk management and the control systems within the business by identifying and evaluating exposures to risk and the controls designed by management to lessen those risks (Arens et al., 2012). Apollo Shoes, Inc. operates from a large office with operations...
    320 Words | 1 Page
  • Assignment 2.4 - Auditor's Legal Liability to Third Parties
    Chapter 20, Review Question 20-5 Distinguish among the four standards that have evolved for defining auditors' liability for ordinary negligence to third parties under common law. Why is this area of auditors' liability so complex? Legal precedent differs by jurisdiction (state by state). Third party must prove: 1. auditor had a duty to the plaintiff to exercise due care 2. auditor breached that duty by failing to act with due professional care 3. direct causal connection between...
    903 Words | 3 Pages
  • Report of Fcb Case - 3636 Words
    ACC 4291 – Integrated Case Study Case Analysis Report on Flat Cargo Berhad: An Auditor’s Conundrum Group : KHADIJAH Masita bt Abu Bakar 0921714 Arnianty bt Amirbak 0810192 Nik Nur Wahidah bt Nik Zainal Abidin 0928160   ACC 4291 – Integrated Case Study Case Analysis Report on Flat Cargo Berhad: An Auditor’s Conundrum Group : KHADIJAH Masita bt Abu Bakar 0921714 Arnianty bt Amirbak 0810192 Nik Nur Wahidah bt Nik Zainal Abidin 0928160 Synopsis Flat Cargo...
    3,636 Words | 10 Pages
  • Apollo Shoes Audit Report
     Apollo Shoes Audit Report Anderson, Olds and Watershed Certified Public Accountants 123 Main Street Upper Saddle River, NJ 00712 INDEPENDENT AUDITOR’S REPORT To the Stockholders Apollo Shoes, Inc. We have audited the accompanying balance sheets of Apollo Shoes, Inc. as of December 31, 2008, and the related statements of income, comprehensive income, shareholders’ equity, and cash flows for the year ended, and related notes to the financial statements. We have also audited management’s...
    1,052 Words | 4 Pages
  • Molex S Final Report
     FACULTY OF MANAGEMENT SHAC 4033 INTEGRATED CASE STUDIES CASE STUDY’S REPORT: FINANCIAL REPORTING PROBLEMS AT MOLEX, INC. (A) LECTURER’S NAME: DR. MAISARAH BT. MOHAMED SAAT PREPARED BY: GROUP 1 NAME I/C NO. MATRIC NO. YEAR/COURSE AMIZATUL FARHA BT. AHMAD AZAM 920121016706 A11HA0007 4 SHAC CHIENG KWONG HUNG 920705136111 A11HA0011 4 SHAC NAJWA BT. NAPRI 920825086228 A12HA0166 4 SHAC NURUL AFIQAH BT. ROZAINI 911209065452 A12HA0180 4 SHAC SITI NADIAH BT. KAMARUDIN 911127115444 A12HA0193 4...
    2,570 Words | 9 Pages
  • cost audit report - 653 Words
    1. Which companies are 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...
    653 Words | 2 Pages
  • Beginning the Audit Report - 1923 Words
     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...
    1,923 Words | 7 Pages
  • Audit: Auditing and Financial Report
    CHAPTER 1 REVIEW QUESTIONS 1.2What qualities must an ‘assurer’ have in order for you to feel that their statement has high credibility? An assurer must have the knowledge and expertise to assess the truth and fairness of the information being presented by the preparers. Auditors of financial reports need to be trained accountants with detailed knowledge about the complex technical accounting and disclosure issues required to assess the choices made by the financial report...
    1,901 Words | 7 Pages
  • Internal Audit and Review Reports
    Internal audit and review reports |by Katharine Bagshaw | | |29 Jan 2003 | | |Internal auditors, external auditors, and consultants who perform internal audit and review engagements provide reports to management | |(internal audit...
    781 Words | 3 Pages
  • Types of Audit Report - 549 Words
    23ACC5AAS Tutorial Presentation: 6 1 (a) Explain the different types of opinions that the auditors may issue. Give an example of a modified and an unmodified report by referring to actual company reports (year ended 2011 or 2012). 1) Unqualified Opinion: An independent auditor's opinion that a company's financial statements comply with accepted accounting procedures. 2) Qualified Opinion: An independent auditor's opinion expressing certain limitations of an audit. 2 3)...
    549 Words | 4 Pages
  • Work Term Report - 3161 Words
    MBA Co-op Work Term Report Template Purpose: As one of the mandatory requirements of the MBA Co-op program, this report allows you to reflect on your past work term and provide information to other co-op students who are interested in working with your employer. Deadline: End of your work term / during the first week of class when you are back to campus Required: Must be reviewed and approved by your manager CBCD will accept any of the following as ‘approval’: • Manager signed...
    3,161 Words | 10 Pages
  • Issuing Audit Reports Simulation
    Issuing Audit Reports Simulation Stakeholders in companies rely on the auditors for confirmation that financial information is accurate. The auditor's opinions and observations are presented to interested parties in the form of the audit report. Any reservations the auditor may have to the fairness of the financial statements is stated in the audit report. Also included is a summary of any justified departures from generally accepted accounting principles (GAAP) and their effects. There are...
    442 Words | 2 Pages
  • Sample of Auditor Report - 305 Words
    NALGA National Association of Local Government Auditors NALGA Peer Review Committee 1220 SW Fifth Ave., Room 120 Portland, OR 97204 (503) 823-3542 October 27, 2000 Mr. Ronald A. Coen, Director Fairfax County Internal Audit Office Fairfax, Virginia 22035 Mr. Coen: We have completed an external quality control review of the Fairfax County Internal Audit Office for audits initiated during the period July 1, 1999 through June 30, 2000. In conducting our review, we followed the standards...
    305 Words | 2 Pages
  • Report Delima for Ics Subject
    Case Summary This case is about Delima Enterprise which wants to make banking facilities from Malayan Banking Berhad and CIMB Bank Berhad. The banks required company’s Audited Financial Statements for the last two years. From the requirement, Encik Zayed and Puan Hashimah realised that the company did not performed any statutory audit before. So, they engaged with the external Auditor Aziz & Co. (Chartered Accountant). The auditor need to performed statutory audit for the period 2003 to 2006....
    2,774 Words | 8 Pages
  • Audit Report Modifications - 552 Words
    Week 5 Assignment 1. In auditing the long-term investments account, an auditor is unable to obtain audited financial statements for an investee located in a foreign country. The auditor concludes that sufficient appropriate audit evidence regarding this investment cannot be obtained. a. F. Either a disclaimer of opinion or an “except for” qualified opinion. –If the auditor is unable to obtain financial statements for an investee it is considered a scope limitation in which either a...
    552 Words | 2 Pages
  • Audit Research Report - 2622 Words
    Evaluate the auditors’ current responsibility to detect corporate fraud. What factors should be of consideration when deciding on the appropriate level? Prepared for Professor Brenda Porter Course Co-ordinator, BEA 2004 Auditing Author Ho Jian Hong, Shawn BA (Hons) Accounting and Finance University of Exeter Tutor Dr Amama Shaukat Tutorial (Wednesday 11am) Date 1st May 2011 EXECUTIVE SUMMARY Corporate fraud is a problem within society that has been on an upward trend over...
    2,622 Words | 11 Pages
  • Issuing audit reports - 495 Words
     Issuing Audit Report Rebecca Messmer ACC 492 September 22, 2014 Doug Hartman Issuing Audit Report 1. What are the different types of audit reports and when should each be used? Adverse Report – This report is issued when the auditor specifically states that the financial statements are not in conformity with the General Accepted Accounting Principles (GAAP) and that the departure materially affects the overall financial statements. Disclaimer Report – This report is issued...
    495 Words | 2 Pages
  • Auditing and Financial Report - 7096 Words
    Solutions Manual to accompany Auditing: a practical approach by Jane Hamilton CHAPTER 1 Introduction and overview of auditing [pic] John Wiley & Sons Australia, Ltd 2010 Chapter 1 – Introduction and overview of auditing 1. What does ‘assurance’ mean in the financial reporting context? Who are the three parties relevant to an assurance engagement? An assurance engagement (or service) is defined as ‘an...
    7,096 Words | 25 Pages
  • MAF 680 A DELIMA CASE REPORT
     ASSIGNMENT MAF 680 [REPORT A DELIMA CASE] PREPARED FOR: Mdm MAHERAN binti zakaria PREPARED BY: Maznah Binti Mohd Adenan (2010777831) GROUP: D2AC2208B SUBMISSION DATE: 10 OCT 2013 The Delima case about En. Zayed and Pn.Hashimah set up the company Delima Enterprise Sdn Bhd in 1981 without experience and high education just until SMP certificate. En.Zayed an Pn.Hashimah is the shareholder and also the Chief Executive Officer (CEO) of the company. Then, the...
    1,623 Words | 5 Pages
  • Sim Project Issuing Audit Report
    ClariCall ClariCall is a leader in the telecom industry. They have survived the pitfalls of a seemingly sloth industry. Due to their survival skills, questions of how they survived have become an instant issue. Audit and investigation staffs are required to verify that the correct amount of revenue is declared or quantified. In doing this, it may be necessary to test the information provided and the assertions made by or on behalf of ClariCall. Therefore, the Revenue Verification Process will...
    1,917 Words | 5 Pages
  • Aircruising Australia Limited's Annual Report
    Obtain an annual report for the year ending 2012 of an Australian listed company where a MODIFIED or an EMPHASIS OF MATTER opinion was given due to going concern issues. The company we have chosen is “Aircruising Australia Limited”. The company is Australian owned, based in Sydney and was established in 1983. The company operates under “Bill Peach Journeys”. The company provides a service to its customers. They aim to give people the opportunity to have air cruise experiences in Australia and...
    1,442 Words | 4 Pages
  • The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements.
    The Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements. The Accounting and Auditing Organization for Islamic Financial Institutions established on Safar 1, 1410 Hijri (February 26, 1990) at Algiers and registered in Bahrain on Ramadan 11, 1411 Hijri (March 27, 1991) has so far (April, 2004) set the following Financial Accounting Standards, Auditing Standards, Governance Standards & Code of Ethics for Accountants & Auditors of Islamic Financial...
    2,141 Words | 9 Pages
  • Case Study 3-29 Audit Report
    3-29Audit Report (Case Study 3-29) Requirements For each situation, do the following; a) Identify which of the conditions requiring a deviation from or modification of an unqualified standard report is applicable. b) State the level of materiality as immaterial, material or highly material. If you cannot decide the level of materiality, state the additional information needed to make a decision. c) Given your answers in parts (a) and (b) , state the appropriate audit report from...
    1,939 Words | 6 Pages
  • Sample Audit Report with Predecessor Auditor 2011
    INDEPENDENT AUDITOR’S REPORT the stockholders and board of directors XYZ CORPORATION Company Address Report on the Financial Statements We have audited the accompanying financial statements of XYZ CORPORATION which comprise the statement of financial condition as at December 31, 2011 and the statement of operations, statement of changes in equity and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information....
    575 Words | 3 Pages
  • Group Project Report Shariah Audi 1
     GRADUATE SCHOOL OF MANAGEMENT FIN 6650 Accounting and Control for Islamic Institutions Group Assignment: “Issues and Challenges of Shariah Audit: Post IFSA 2013 Establishment” Prepared for: Assoc. Prof. Dr. Noraini Mohd. Ariffin Prepared by: Siti Azrai Binti Ahmad Akil G1019578 Mirzohid Nizamidiniv G1124429 Asaad Mohamed G1311795 Table of Contents ABSTRACT 3 CHAPTER ONE 4 INTRODUCTION 4 1.1 BACKGROUND OF THE STUDY 4 1.2 RESEARCH QUESTIONS 5 1.3 RESEARCH OBJECTIVES...
    4,015 Words | 13 Pages
  • The Audit Report Was Timely, but at What Cost?
    CHAPTER AUDIT REPORTS THE AUDIT REPORT WAS TIMELY, BUT AT WHAT COST? 3 LEARNING OBJECTIVES After studying this chapter, you should be able to 3-1 Describe the parts of the standard unqualified audit report. Specify the conditions required to issue the standard unqualified audit report. Understand combined reporting on financial statements and internal control over financial reporting under Section 404 of the Sarbanes–Oxley Act. Describe the five circumstances when an unqualified report with an...
    18,736 Words | 59 Pages
  • 64577569 An Internship Report on Chartered Accountant Firm
    An Internship Report On Chartered Accountant Firm TABLE OF CONTENTS CHAPTER # 1 Introduction  Some what about Chartered Accountant Firm  Organizational Structure  Geographical list of CA firms in Pakistan  CA firms abroad Chapter # 2 Institute of Chartered Accountants ofPakistan ( ICAP)  Introduction  Types of Chartered Accountants  Role of ICAP Chapter # 3 Services Rendered by a CA Firm  Auditing...
    14,344 Words | 59 Pages
  • Auditing: Financial Audit and Auditors Reports Date
    PRINCIPLES OF AUDITING Course: Auditing Title: Auditing Operations and Completing the Audit, Auditors’ Reports Date: March 25, 2014 Justin Kealey, CPA, is auditing Tustin Companies, Inc. Kealey has accumulated known and likely misstatements for the current year to evaluate whether there is a sufficiently low risk of material misstatement of the financial statements to issue an opinion. However, Kealey notes that there are several misstatements that have...
    1,282 Words | 4 Pages
  • Non-Audit Services and Knowledge Spillovers: An Investigation of the Audit Report Lag
    Non-Audit Services and Knowledge Spillovers: An Investigation of the Audit Report Lag Angela Walker and David Hay1 University of Auckland Acknowledgements: We gratefully acknowledge helpful comments by Robert Knechel, Yi-Hsing Liao, and participants at the International Symposium on Audit Research in Maastricht and the Australian National Centre for Audit and Assurance Research workshop at Australian National University. This research was supported by a grant from the University of Auckland...
    9,257 Words | 67 Pages
  • ACC 410 Week 5 Assignment Audit Report Modifications Paper
    In this work ACC 410 Week 4 Discussion Question 2 Ethics Case you will find right answers on the following task: "Harris Fell, CPA and member of the AICPA, was engaged to audit the financial statements of Wilson Corporation. Fell had half-completed the audit when he had a dispute with the management of Wilson Corporation and was discharged. Hal Compton, CPA, was promptly engaged to replace Fell. Wilson Corporation did not compensate Fell for his work to date; therefore, Fell refused to...
    364 Words | 2 Pages
  • ACC 492 week 5 Individual Issuing Audit Reports Simulation
    ACC 492 week 5 Individual Issuing Audit Reports Simulation www.paperscholar.com DIRECT LINK TO THIS STUDY GUIDE: http://www.paperscholar.com/acc-492-week-5-individual-issuing-audit-reports-simulation/ Instantly Download! Get Better Grades in Less Time! 100% Satisfaction Guarantee DESCRIPTION FOR THIS STUDY GUIDE: Resources: Issuing Audit Reports simulation located on the Week Five Materials page Complete the simulation. Prepare a 350-word response to the following questions: •...
    570 Words | 3 Pages
  • Accounting - 1701 Words
    AU Section 315 They did violate the standard because they communication did not Price water house did not violate the They did violate the substance, but they did not the standard itself Communications Between Predecessor and Successor Auditors (Supersedes SAS No. 7) Source: SAS No. 84; SAS No. 93. Effective with respect to acceptance of an engagement after March 31, 1998, unless otherwise indicated. Introduction .01 Provides guidance on communications between predecessor...
    1,701 Words | 7 Pages
  • Bill Deburger - 536 Words
    Bill DeBurger, In charge Accounting Bill DeBurger was an in- charge accountant of the firm where he used to work. He had 18 months of experience; and he had been working for more than 900 hours in the audit of Marcelle Stores. The audit team was formed by Bill, two staff accountants, and five internal auditors. After two months of intense work, Bill had the responsibility to write the inventory memo. When Bill began to think about what he will express in the inventory memo, he realized...
    536 Words | 2 Pages
  • DISCUSSION AUDIT 3 - 253 Words
    A. Comment on the draft audit report of ASB for the year ended 31 December 2011, as prepared by the audit senior. A modified report can be issued only when the auditor has been unable to accumulate evidence required by approved auditing standards. Therefore, this modification report is used when the auditor’s scope has been restricted by the client or when circumstances exist that prevents the auditor from conducting a complete audit. It also restricted to situations in which the financial...
    253 Words | 1 Page
  • Audit Quality - 1237 Words
    Fraud at Parmalat Parmalat, the international dairy giant with 139 business units in 30 countries of more than 40 years history (Hamilton & Micklethwait, 2006) stepped on its way to meltdown due to its aggressive business strategy of worldwide expansion in the early 1990s. In order to cover the financial deficit caused by inefficient factories, poorly managed inventory and costly acquisitions in the long era expansion (Hamilton & Micklethwait, 2006) and to hide embezzlement to prop up...
    1,237 Words | 4 Pages
  • Audit Quality in Asean Countries
    The International Journal of Accounting Audit Quality in ASEAN Michael Favere-Marchesi Simon Fraser University, Burnaby, B.C., Canada Key Words: ASEAN; Audit quality; International auditing standards; Statutory auditors Abstract: This study explores audit quality in ASEAN from an analysis of the legal environment faced by statutory auditors. First, it provides an overview of the national laws, regulations, professional codes and standards defining the legal environment. Second, it...
    12,523 Words | 46 Pages
  • Oceanview Assignment 1 - Discussion Questions
    Assignment 1 – Discussion Questions Factors Favoring Acceptance 1. The location being in Ocean City will be favorable for all auditors conducting the audit. This will allow for ease of travel for all auditors involved. This will also lend to the knowledge the firm has of the business and all relevant operations pertaining to Oceanview Marine Company. 2. The financial statements are organized in an easy-to-read fashion. They support that Oceanview is a healthy company and has been for the...
    774 Words | 3 Pages
  • at preboard - 7980 Words
    University of San Jose-Recoletos AUDITING THEORY 1. Which of the following is not a basic element of an audit report? a. Title of the report. c. Client’s address. b. Introductory paragraph. d. Auditor’s address. 2. A measure of uniformity in the form and content of the auditor’s report is desirable because a. it helps the auditors avoid legal liability. b. it helps the readers understand the report. c. it helps the auditor identify the usual circumstances that are expected...
    7,980 Words | 28 Pages
  • Government Test Study Guide
    TEST 3 STUDY GUIDE Student: ___________________________________________________________________________ 1. An audit of a government, conducted in accordance with generally accepted auditing standards (GAAS), includes A. A determination of efficiency and effectiveness. B. An examination of financial statements and underlying records for conformance with generally accepted accounting principles (GAAP). C. Tests for compliance with laws and regulations. D. Both B and C. 2. Audits of...
    9,809 Words | 46 Pages
  • Week1 - 1751 Words
    Chapter 2 Problem 2-16 a. International Standards on Auditing are established by the (1) International Accounting Standards Board. (2) International Auditing and Assurance Standards Board. (3) Auditing Standards Board. (4) Global Auditing Standards Board. b. Which of the following best describes what is meant by U.S. generally accepted auditing standards? (1) Acts to be performed by the auditor. (2) Measures of the quality of the auditor’s performance. (3) Procedures to be...
    1,751 Words | 7 Pages
  • Audit Expectation gap: Nigerian Experience
    AUDITING EXPECTATION GAP: NIGERIAN PERSPECTIVE Abstract The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectation from the public, the lower the credibility earning potential and prestige associated with the work of auditors. The study examined the level and nature of expectation gap (performance gap) between auditors and users of financial statements. It sought to establish whether audit expectation gap exists in Nigeria and the...
    4,326 Words | 31 Pages
  • Surfer Dude Duds, Inc
    Surfer Dude Duds, Inc. Case 12.4 Auditing II ACG 4642-Spring 2011 By Rick Woo 1. What are Mark’s option? Mark’s option is to include an explanatory paragraph about Surfer Dude Duds, Inc.’s going concerns. SAS 59 requires an auditor to evaluate conditions or events discovered during the engagement that raise questions about the validity of the going-concern assumption. An auditor who concludes that substantial doubt exists about the entity’s ability to continue as a going...
    1,215 Words | 4 Pages
  • Audit Expectation Gap - 316 Words
    AUDIT EXPECTATION GAP The phrase "Audit Expectations Gap" was first introduced into the literature over thirty five years ago, by Liggio (1974), under the Cohen Commission. It was defined as the difference between the levels of expected performance "as envisioned by the independent accountant and by the user of financial statements" The term ‘expectation gap’ is commonly utilized to describe the situation whereby a difference in expectation exists between a group with a certain expertise, and...
    316 Words | 1 Page
  • MIA By Law Case Study
    Question 1 Identify the situation that violated the MIA By Law and explain why. (8 marks) The first situation that violated the MIA By Law is this case is when Ariff Al-Hakim & Associates, a Chartered Accountant (CA) firm has been approached by Aminurrashid & Co, also a Chartered Accountant (CA) firm to undertake a financial statement audit of VCE Construdtion Work Sdn Bhd for the year ended 30th September 2011. However, this situation shows indirectly violation of the MIA By Law as the...
    1,357 Words | 4 Pages
  • Professional Misconduct - 58350 Words
    PROFESSIONAL MISCONDUCT By: Mrs. Surbhi Bansal M.Com., FCA Sec.2 (2): Members deemed to be in practice: If he i) Engages himself in practice of accountancy, or (ii) Offers to perform audit related services or holds himself out to the public as an accountant, or (iii) Renders professional service or assistance in Matters of accountant interest etc., or, (iv) Renders such other services which as per opinion of the council, to be rendered by C.A. in practice....
    58,350 Words | 235 Pages
  • ACC 403 Week 2 Assignment Strayer
    ACC 403 Week 2 Assignment – Strayer IF You Want To Purcahse A+ Work then Click The Link Below For Instant Down Load http://www.acehomework.net/?download=acc-403-week-2-assignment-strayer IF You Face Any Problem Then E Mail Us At JOHNMATE1122@GMAIL.COM ACC 403 Week 2 Assignment – Strayer 3-25 (a-c) The following questions concern audit reports other than unqualified audit reports with standard wording. Chose the best reponse. 1. The annual audit of Midwestern Manufacturing revealed that...
    285 Words | 2 Pages
  • Hk Audit - 329 Words
    With regards to the current regulatory system in Hong Kong, discuss whether auditors are independent in order to protect investors’ interests of Hong Kong listed companies. Auditor independence refers to the independence of internal or external auditor that may have the appropriate capabilities, competence, authority and time to perform their duties and responsibilities. Independence also requires the integrity, objectively, professional competence, confidentially and professional behavior to...
    329 Words | 1 Page
  • Internal and External Auditors duty overlap
    The American Accounting Association Defined auditing as; “A systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events , to ascertain the degree of correspondence between those assertions and established criteria , and communicating the results to interested users”. An unbiased examination and evaluation of the financial statements of an organization. It can be done internally (by employees of the organization) or externally (by...
    1,593 Words | 5 Pages
  • Audit Opinion - 540 Words
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