Business
In the Business section, you can find material dedicated to all things business. This section collects data on the activities of the various companies operating in markets all over the world.
17,334 Essays on Business. Documents 1,081 - 1,110
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Audio Lab1
AUDIOLAB S.A.: AFRONTANDO EL FUTURO ANTECEDENTES AudioLab, en una empresa de capital Catalán, dedicada al audio profesional, fundada en 1965 por Antonio Gabriel. Debido a la creación de muchos locales de ocio como discotecas y bares, AudioLab ve un mercado potencial interesante y diseña sus primeros mezcladores para discotecas. También, logra transformar las estructuras de producción artesanales en sistemas de fabricación industriales y así poder proveer la fuerte demanda. A inicios de los años 80,
Rating:Essay Length: 2,123 Words / 9 PagesSubmitted: April 26, 2011 -
Audit
• In the substantive testing stage, audit evidence is the information that the auditor is to make sure the appropriation of financial statement assertions. For examples, existence, rights and obligations, occurrence, completeness, valuation, measurement, presentation and disclosure of a particular transaction or account balance. • • Transactions: o Occurrence — the transactions actually took place o Completeness — all transactions that should have been recorded have been recorded o Accuracy — the transactions were recorded
Rating:Essay Length: 365 Words / 2 PagesSubmitted: February 22, 2010 -
Audit
6-19 a. (2) b. (2) c. (1) 6-20 a. (1) b. (2) c. (1) 6-27 a. Management assertions are implied or expressed representations by management about the classes of transactions and related accounts in the financial statements. SAS 106 identifies five assertions about classes of transactions which are stated in the problem. These assertions are the same for every transaction cycle and account. General transaction-related audit objectives are essentially the same as management assertions, but
Rating:Essay Length: 542 Words / 3 PagesSubmitted: May 18, 2011 -
Audit & Assurance
Chapter 3 Audit Process [1] (RISKS, everything that might stand in the way of the goals to achieve a company’s goals). Management Responsibilities: when you perform an audit is the financial statements Auditor is interested in what management does. For errors in financial statements for decreases risk for auditor (Audit Risk) *COSO Model is used mainly to identify the internal controls over (OPERATIONS) Risk appetite of operations[a]: -avoid -> -accept -> Nothing will be done
Rating:Essay Length: 272 Words / 2 PagesSubmitted: November 19, 2016 -
Audit Assertion
16b. (4) 16c. (4) 17a. (3) 17b. (3) 17c. (3) 19. 1. A. Occurrence B. Discuss and observe activities performed by personnel from purchasing, receiving shipping and payables and disbursing functions. C. Goods are received but not recorded due to stealing from employees. D. Review and physically count the inventories. 1. A. Completeness B. Accounts for a numerical sequence of checks for receiving reports. C. Receiving reports are misplaced thus the reports are not prenumbered
Rating:Essay Length: 381 Words / 2 PagesSubmitted: February 5, 2019 -
Audit Evidence
Evidential matter supporting the financial statements consists of the underlying accounting data and all corroborating information available to the auditor. [Paragraph renumbered by the issuance of Statement on Auditing Standards No. 48, July 1984. Paragraph subsequently renumbered by the issuance of Statement on Auditing Standards No. 80, December 1996.] The books of original entry, the general and subsidiary ledgers, related accounting manuals, and records such as work sheets and spreadsheets supporting cost allocations, computations, and
Rating:Essay Length: 468 Words / 2 PagesSubmitted: January 25, 2010 -
Audit Expectations Gap
Introduction Within the current crisis of confidence in the public accounting profession after the Enron debacle and series of high profile failures of financial services firms, the issues about �audit expectation gap’ have never been more important. Though it would take an enormous amount of effort to address these issues, I will argue that tremendous amounts could be done in order to close the gap down. In this essay I will discuss some of these
Rating:Essay Length: 1,332 Words / 6 PagesSubmitted: February 23, 2010 -
Audit Objectives - Inventory
The Auditors’ Objectives in Audit of Inventories and Cost of Goods Sold are to: 1. Consider internal control over inventories and cost of goods sold. 2. Determine the existences of inventories and the occurrence of transactions affecting cost of goods sold. 3. Establish the completeness of inventories. 4. Establish that the client has rights to the recorded inventories. 5. Establish the clerical accuracy of records and supporting schedules for inventories and cost of goods sold
Rating:Essay Length: 255 Words / 2 PagesSubmitted: April 8, 2010 -
Audit Report
Audit Report Reports are essential to audit and assurance engagements because they communicate the auditor's findings. Users of financial statements rely on the auditor's report to provide assurance on the company's financial statements. The audit report is the final step of the entire audit process. The auditors standard unqualified audit reports contain 7 parts Title Address Introduction paragraph Scope paragraph Opinion paragraph Signature Date 1. Report Title: Audit standards required the report be titled and
Rating:Essay Length: 392 Words / 2 PagesSubmitted: May 19, 2011 -
Audit Theory and Practice
Internal Audit Objective In this report, our objective is maximizing company wealth by increase effectiveness, efficient and economy of scale. During this report, we would concentrate on the control and record of software licenses. Also, we would focus whether the staffs follow company policies and regulation. Lastly, we will try to find out potential fraud and error. Company core problem After investigation, we found that company has two major problems. It causes company suffer unnecessary
Rating:Essay Length: 1,415 Words / 6 PagesSubmitted: March 22, 2010 -
Audit-Subsequent Events Procedure
SUBSEQUENT EVENTS PROCEDURE: The clarified SAS addresses the auditor's responsibilities in connection with financial statements of a non-issuer included or incorporated by reference in a registration statement filed with the SEC under the Securities Act of 1933, as amended. The three categories of activities in completing the audit are completing field work, evaluating the findings and communicating with clients. One must perform a review for subsequent events to the date of our auditor's report
Rating:Essay Length: 729 Words / 3 PagesSubmitted: May 19, 2011 -
Auditing
Auditing Auditing has been around since the mid-1800’s, which originated in British. Some of firms today have been around since the 1800’s, such as Deloitte & Co. Price Waterhouse & Co. In this paper, I will state the functions of auditing, the nature of auditing, how the standards apply to financial, operational, and compliance audits, and some other items that pertain to auditing in general. Nature of Auditing The nature of auditing is that auditors
Rating:Essay Length: 580 Words / 3 PagesSubmitted: May 8, 2010 -
Auditing
Section 301.4 of the Sarbanes-Oxley Act requires audit committees to establish procedures for receiving and handling complaints related to "accounting, internal accounting controls, or auditing matters; and the confidential, anonymous submission by employees of the issuer of concerns regarding questionable accounting or auditing matters."To meet these requirements, an organization can develop a whistle-blower program. In addition to improving procedural responses to complaints, it can improve an organization's internal communication and its ability to understand
Rating:Essay Length: 355 Words / 2 PagesSubmitted: May 6, 2011 -
Auditing - the Risk-Based Approach
Auditing - The Risk-Based Approach Auditing - The Risk-Based Approach Introduction Risk, plays a large part in the world of Auditing. Audit risk, represents risk to an auditor or an audit firm, as the risk of paying damages to a client may arise out of negligent work when trying to show a true and fair view of a set of company accounts. All audit work involves some level of risk; this may be because a
Rating:Essay Length: 1,515 Words / 7 PagesSubmitted: December 22, 2009 -
Auditing Assurance
Review Question: 5.7 Management assertions refer to a set of information provided by those charged with governance and management in the preparation of the financial statements. Auditors should use these assertions to assess the potential fault and misstatements, which may occur in order to take on respective audit procedures. According to ASA 315 (ISA 315), there are three types of management assertions, which are classes of transactions, account balances, and presentation and disclosure. These assertions
Rating:Essay Length: 1,013 Words / 5 PagesSubmitted: April 26, 2011 -
Auditing Case
Abstract Every major business that reports to the Security Exchange Commission, or any company that deals with shareholders has most likely had an audit completed at some point in time. Auditing is the process of examining financial records, statements, and data to clear the company of any mistakes or false information. This paper will examine how auditing has become a more frequent practice in the many companies and what a company’s staff can expect from
Rating:Essay Length: 624 Words / 3 PagesSubmitted: October 27, 2014 -
Auditing Issues and Implication
Auditing Issues and Implication: Engagement Risk: Since Pentagon is government organizations, normal business risk does not apply to this engagement. The engagement risk is mainly derived from the legal consequence of our audit approaches. For example, testing the individual application controls like back up, the most effective way is to pretend a real attack, and examine the reaction of that specific control. However, such pretended attack may cause serious legal issues due to the client’s
Rating:Essay Length: 2,183 Words / 9 PagesSubmitted: May 12, 2010 -
Auditing Srandards No. 2 and 5
Standards Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction With An Audit of Financial Statements Auditing Standard No. 5 - An Audit of Internal Control Over Financial Reporting That is Integrated With an Audit of Financial Statements and related Independence Rule and Conforming Amendments PCAOB Rulemaking Docket Part 1 Standard 5 has adopted the same definitions for significant deficiencies and material weakness that the Securities Exchange Commission
Rating:Essay Length: 502 Words / 3 PagesSubmitted: November 19, 2009 -
Auditing Term Paper
Ryan Toomey Term Paper on Current Auditing Topic Molloy College Professor Tutino The auditor's report is an authoritative indication of whether or not the company being audited has followed the generally accepted accounting principles (GAAP). It also provides an understanding of whether the company’s management is using proper financial reporting procedures. Investors rely on the accuracy of financial statements in order to make sound business decisions. In an effort to improve the auditor’s report, on
Rating:Essay Length: 1,298 Words / 6 PagesSubmitted: December 14, 2017 -
Auditing: A Brief Synopsis
Auditing: A Brief Synopsis Empire State College Audit Beginnings "The origin of auditing goes back to times scarcely less remote than that of accounting…whenever the advance of civilization brought about the necessity of one man being in-trusted to some extent with the property of another, the advisability of some kind of check upon the fidelity of the former would become apparent." As told by accounting historian Richard Brown (1905, quoted in Mautz & Sharaf,
Rating:Essay Length: 3,697 Words / 15 PagesSubmitted: April 23, 2012 -
Auditor Independence
INTRODUCTION The auditing process is carried on in every business to check the performance and the result based on that performance. To this reason the audit report is issued. The auditor's duty is to check, are the accounts of the company has been genuinely made or not. To check this activity external auditors are hired by the company. The auditors should be honest and straightforward regarding his professional. He must be fair to his work
Rating:Essay Length: 2,700 Words / 11 PagesSubmitted: April 28, 2011 -
Auditor Liability
Auditor Liability Recently, the question of liability has become more prevalent in the practice of public accounting. The AICPA has been lobbying for liability reform in cases involving negligence or malpractice by public accountants. Opposition to this lobbying has come from consumer advocacy organizations, trial lawyers' associations, and state public interest groups to name a few. (Bolinger p. 53) The key to success for the AICPA, according to Gary M. Bolinger is creating an image
Rating:Essay Length: 2,069 Words / 9 PagesSubmitted: May 7, 2010 -
Auditor Size and Audit Quality
AUDITOR SIZE AND AUDIT QUALITY Regulator dan perusahaan audit kecil menyatakan bahwa ukuran perusahaan audit tidak mempengaruhi kualitas audit dan karenanya menjadi tidak relevan dalam pemilihan auditor. Bertentangan dengan pandangan ini, papper saat ini berpendapat bahwa kualitas audit tidak terlepas dari ukuran perusahaan audit, bahkan ketika auditor awalnya memiliki kemampuan teknologi yang identik. Secara khusus, ketika auditor mempunyai kewajiban memperoleh quasi-sewa klien tertentu, auditor dengan jumlah yang lebih besar dari klien memiliki 'lebih banyak kehilangan'
Rating:Essay Length: 4,615 Words / 19 PagesSubmitted: December 4, 2016 -
Auditoría Del Mercado Y Análisis Del Mercado Competitivo
AUDITORÍA DEL MERCADO Y ANÁLISIS DEL MERCADO COMPETITIVO I. El Mercado A. Describe el mercado en el que se venderá el servicio. 1. Región Geográfica. La región geográfica donde se estaría ubicando la compañía puertorriqueña, Las Piedras Construction Corp. seria en la provincia de Santiago de Cuba, de igual manera esta contaría con una oficina secundaria en La Habana y más adelante en otras regiones. Santiago de Cuba es la segunda ciudad más grande, localizada
Rating:Essay Length: 483 Words / 2 PagesSubmitted: January 21, 2017 -
Audre Lorde
Audre Lorde accurately portrays the experience and tribulations of a teenager during adolescences. The poem not only describes the physical changes of a teen but also the mental changes which affect the outcome of the future. During this time of growth emotions are rapid, and new understandings of life and death are reached. Hanging Fire’s teen feels isolated from the world just like how most teens feel during some point of their life. Adolescence is
Rating:Essay Length: 331 Words / 2 PagesSubmitted: November 24, 2009 -
Aufsatz #2
10/13/07 Beg. German I Aufsatz #2 Ich komme aus New York City und habe eine Absicht, Dьsseldorf seit vier Wochen oder einem Monat zu besuchen. Ich finde Dьsseldorf sehr schцn und interessant, aber sehr groЯ! Das Gebiet Dьsseldorfs ist 217 Km breit (Wiki). Ich denke, Dьsseldorf ist nicht so gross, aber wie in Dьsseldorf liegt dort alles weit auseinander. New York City is viel mehr groЯ! Dьsseldorf hat milde Winter und sehr warme Sommer, mit
Rating:Essay Length: 260 Words / 2 PagesSubmitted: April 21, 2010 -
Augat Electronics Inc
Augat Electronics Inc. Executive Summary The Canadian market for cable connectors is a relatively small one that increases at a slow rate. There are on the other hand some signs that the growth rate may increase in the coming years. Although the quality of the connectors used has not been a fundamental basis for purchasing decisions that seems to be changing slowly as the market develops. Moreover, the continued consolidation among cable TV operators will
Rating:Essay Length: 2,516 Words / 11 PagesSubmitted: December 6, 2009 -
Augustine Confession
Augustine on his own view stole the fruit for the mere enjoyment of the sin and theft that the stealing involved. He says in (II,4) “Behold, now let my heart tell you what it looked for there, that I should be evil without purpose and there should be no cause for my evil, but evil itself. Foul was the evil, and I loved it.” Augustine knew that what he was doing at the time of
Rating:Essay Length: 1,454 Words / 6 PagesSubmitted: April 9, 2010 -
Aurora East Self Storage
Aurora East Self Storage Marcia C. Romero Regis University Executive Summary This business plan describes a proposed self-storage facility to be established in Aurora, Colorado and involves the purchase of a parcel of land and the construction of the Aurora East Self-Storage facility east of E 470. The Aurora East Self-Storage is a service company that will provide a variety of storage units sized for both commercial and residential use. “In the fourth quarter
Rating:Essay Length: 844 Words / 4 PagesSubmitted: June 7, 2010 -
Australia and Oceania.
Main economic-geographical regions of the world. A complex set of social, economic, cultural, political criteria is usually used to classify the geographical regions. The regions are distinct in terms of size, population, development, potential of growth. Some are representative for the recent industrialization (south East Asia), others for economic and human backwardness (sub-Saharan Africa), others for economic supremacy and political hegemony (North America) or others for profound and radical transformations in the recent years (Eastern
Rating:Essay Length: 323 Words / 2 PagesSubmitted: November 30, 2009