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 other
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What is Integrity? By SPC Zaras‚ Zachary The definition of integrity according to Webster’s Dictionary is‚ "a rigid adherence to a code of behavior." There are though many ways to look at a person’s integrity. A person with integrity possesses many qualities. Three of these qualities are honesty‚ the ability to follow a moral code‚ and loyalty to yourself and your beliefs. In The Crucible‚ a prime example of a person with integrity is Elizabeth Proctor. Elizabeth shows her personal purity
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Introduction The topic of the report is an exploration of a career option and a Tax Auditor at Canada Revenue Agency. The purposes of this report are to not only prepare myself for the position by examining and learning but also introduce a different field of work to colleagues All residents in Canada must pay a tax and Canada Revenue Agency (CRA)‚ formally known as Revenue Canada‚ is a federal agency that has as its main function the administration of Canadian tax laws for most of the provinces
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Integrity means having the courage to be honest whether or not the consequences may be good or bad. Having and using integrity in your daily life will allow you to live in honesty and have people want to trust you. Integrity in my opinion can also mean a concept of consistency of action‚ values‚ methods‚ measures‚ principles‚ expectations‚ and outcomes. This means that you have the honesty and truthfulness over your words and actions. Integrity can apply to me in school by having to be honest if
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Integrity Integrity is the basing of one’s actions that has principles such as courage‚ honesty‚ and morality on an everyday bases. Integrity is the actions you take‚ the choices you make‚ you alone‚ are responsible for. It just takes a special person to show off all those qualities. The ability to have courage is to stand up for yourself even when times get hard. Courage is being able to do something that you know is difficult. In the movie “Cyrano de Bergerac” the main character
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Appointment‚ Duties‚ Rights and Liabilities of Auditor Appointment: First Auditors a) The first auditors of a company shall be appointed by the directors within 60 days of incorporation of the company [252(3)] b) The first auditors will hold office till the first annual general meeting [252(3)]. c) If the directors fail to appoint the first auditors‚ the members shall appoint the first auditors‚ provided further that the auditors such appointed shall not be removed during the tenure expect
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Table of contents 1. Introduction..................................................................................................................2 2. The role of internal and external auditors in corporate governance..............................2 3. Difficulties faced by auditors in contribution to corporate governance……………....4 4. Conclusion…………………………………………………………………………….6 5. References…………………………………………………………………………….7 1. Introduction Corporate governance involves measuring
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Internal audit’s role in modern corporate governance Thought leadership series Risk and Advisory Services Internal audit’s role in modern corporate governance Recent events have highlighted the critical role of boards of directors in promoting good corporate governance. In particular‚ boards are being charged with ultimate responsibility for the effectiveness of their organisations’ internal control systems. An effective internal audit function plays a key role in assisting the board
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decade owing to partly serious corporate governance deficiencies‚ among other challenges. As a result‚ the research serves to highlight‚ hint and encourage all the relevant stakeholders to establish proper corporate governance structures in which the auditor is tasked to review and evaluate the effectiveness and efficient of the structures. Corporate governance measures and other incentives are unveiled by the top-level management in various companies to create a platform for companies to transform
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Auditor Responsibility The expectation is that an auditor should be held responsible for the quality of his/her work. This is because a major error or omission by the auditor can result in a false opinion. Auditors have a moral‚ professional and legal responsibility. In the Companies Act 2006‚ Section 507 prevents auditors knowingly or recklessly causing an audit report to include any matter that is “misleading‚ false or deceptive in a material way”. To be proved in cases of civil liability
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