devil facial tumor disease (DFTD) emerged in the mid-1990’s‚ the Tasmanian devils’ population has been on a rapid decline. As these devils are a keystone species of their ecosystem‚ their decline has allowed non-native predators such as cats and black rats to flourish and decrease the number of native prey. This effect is an example of the top-down keystone predator hypothesis. Due to the downfall of the devils‚ Australia’s once most intact faunal communities has diverted into an invasive state with
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20‚ No. 2‚ 203– 222‚ April 2011 Adding Value to Audit Education through ‘Living’ Cases JULIE DRAKE University of Huddersfield‚ UK Received: November 2009 Revised: July 2010 Accepted: September 2010 ABSTRACT This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in Auditing’‚” Accounting Education: an international
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BuyGasCo Corporation: The Use of Alternative Costing Methods in a Predatory Pricing Lawsuit 1 BACKGROUND2 BuyGasCo Corporation (BuyGasCo) is a major national chain of retail motor fuel (gasoline) service centers. This privately held company is very successful and has been in existence for 35 years. The service centers‚ owned and operated by BuyGasCo‚ are straightforward and typical of those in the industry. The main function of these service centers is to sell gasoline. The company sells three types
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Tiffany Teichert Illustrative Essay October 27‚ 2010 English 99 Ben Martin “Never judge a man until you have walked a mile in his moccasins”. This old Native American proverb means that you should get to know someone before you decide to judge them negatively. Most people in this world judge people negatively very often without knowing the person. People are judged on nearly everything about themselves. Some popular ways people are judged would be based on their age‚ gender‚ culture‚ religion
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the circumstances and opinion expressed by an auditor‚ where he is unable to obtain sufficient audit evidence. 2. Auditors of M/s Santa Banta (P) Ltd. were changed for the accounting year 2010-11. However there was no change in the position of closing stock which remained at ` 400 lacs . The auditors of the company propose to exclude the audit of closing stock of ` 400 lacs from their audit programme on the understanding that it pertains to the preceding year which was audited by another
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CIVIL ENGINEERING Term Project: Systems Analysis of a Large-Scale Facility Spring 2014 The CEE 3000 term project requires you to examine and conduct a system analysis of a large- scale civil-engineered facility to assess the sustainability of the facility using the Sustainability Engineering (SE) framework presented in the course. The purpose of the system analysis will be to assess how sustainable or unsustainable the facility is and what actions can be taken to improve it. The project will
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a going concern audit issue. Participants in Experiment One involve 92 auditor from multiple offices of three Big 4 audit firm which is 48 seniors‚ 29 managers and 15 senior managers. The range of audit experience are 3 to 13 years with a mean experience of 5.4 years. Overall‚ 80 percent of participants reported being involved in audit engagements where substantial doubt existed about the client’s going concern aassumption. While two-thirds of participants shown at least one audit engagement where
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American Beaver‚ is a keystone species on the verge of extinction. It lives in the northern regions of North America‚ specifically in Canada and the United States. Its status on the IUCN red list is endangered. This species is very beneficial‚ but is racing extinction due to people not seeing the importance it does to both humans and the ecosystem alike. The benefits of these beavers are that they prevent water floods and regulate water flow which fulfills their keystone niche and is also a human
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* Subject Synopsis This course introduces the elements of auditing. It discusses the principles and procedures of auditing‚ types of audits‚ scope and objectives of auditing. It also covers professional ethics in auditing‚ audit evidences‚ audit planning and various other aspects of auditing. Moreover it gives knowledge about objectives of doing audit. The course also aims to explain the liability and responsibility of the auditor and how the computerised environment effects the business environment
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DATE: March 6‚ 2013 SUBJECT: Goodner Brothers‚ Inc. The Goodner Brothers‚ Inc. audit case is based off the story of two men who have been friends since their childhood: Woody Robinson and Al Hunt. Now as adults‚ Mr. Hunt works for an auto supply store while Mr. Robinson works for Goodner Brothers‚ Inc.‚ a tire wholesaler in Huntington‚ West Virginia. In the Goodner case‚ internal auditors were conducting their annual inventory counts of Goodner Brothers‚ Inc. and determined that their numbers
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