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  • Financial Fraud

    Introduction: An audit is a process of examining the financial statements for accuracy and free of fraud. According to the textbook, Intermediate Accounting by Spiceland chapter one, it said “Audits add credibility to the financial statements, increasing the confidence of those who rely on the information” (page. 16, 2016). After the frauds scandal of WorldCom and other companies, the investors lost their confidence in the accounting department (page.16, 2016). To increase the investors’…

    Words: 863 - Pages: 4
  • North Kalimantan Communist Party Case Study

    Chapter 25: The Joint Meeting of the Two Bureaus of North Kalimantan Communist Party Central (August 1972) In August 1972, the Secretary of the North Kalimantan Communist Party Central 2nd Bureau, Huang Ji Zuo came to the First Division coastal area. All members of the Party Central 1st Bureau, including Lin He Gui, his wife and I, came from Matang forest area to the coastal area to meet him. There would be a joint meeting between the Party Central 1st and 2nd Bureau. The meeting was…

    Words: 1490 - Pages: 6
  • Could SPT Result In The Overgeneralization Of Targeted Words

    performance on tasks within the study might have been influenced by spontaneous recovery. Other similar studies investigating the use of SPT for AOS utilized participants that were at least one year post-onset to control for threats to internal validity. External validity is also compromised because the researchers did not assess generalization to other…

    Words: 964 - Pages: 4
  • Toshiba Audit Risk Analysis Paper

    Audit risk evaluation and planning materiality for the audit of “2016 Annual Report” Toshiba Corporation A. Introduction The auditor must assess client risk and perform audit planning after accepting client engagement. The assessment includes understanding the client, identifying factors impact the risk of a material misstatement, performing a risk and materiality assessment and developing an audit strategy (Moroney, Campbell, & Hamilton, 2014). This essay will discuss what the inherent risk…

    Words: 824 - Pages: 4
  • Carter V. Tokai Financial Services Case Study

    Carter V. Tokai Financial Services, Inc. In the case, it follows Randy P. Carter and Tokai Financial services, Inc. where Tokai sued Carter for money that was not given under a lease agreement that the two had entered. It as stated that ARC made 4 of the rental payments before they defaulted on the obligation they had with Tokai. Following the ceasing of payment, Tokai the repossessed the equipment and sold it for $5,900. After the sale, Tokai brought a suit against in which they were awarded…

    Words: 723 - Pages: 3
  • Case Study: Shell Refining Company

    Question 5 Apex Healthcare Berhad The sustainability disclosure made on the company’s website is disclosed the same information with the disclosure made in the annual report 2014. While, there are something difference between the sustainability disclosures made on the company’s website and the annual report 2013. In the annual report 2013, Apex Healthcare Berhad does not organized the “gotong- royong” sessions in schools, which will help and support them to fight against dengue menace. They…

    Words: 1082 - Pages: 5
  • G-Biosport Case Summary

    Facts The internal auditor of G-BioSport realizes some unusual entries that have possibilities to bring about the sign of fraud because the entries are not compliant with GAAP. The internal auditor sends an email to the accounting manager of G-BioSport, who is currently in charge of those entries, in order to investigate further. However, Owen Silver, the accounting manager of G-BioSport, claims that G-BioSport’s accounting vice president, Kenneth Loeb, has personally authorized him to make the…

    Words: 459 - Pages: 2
  • Ethics Case Study: Hi-Sail Company's Balance Sheet

    From the case it is clearly reflected that Hi-Sail Company's balance sheet was not as per the standard. The president and the chief financial officer along with client showed some sense of urgency to get the incorrect audit fieldwork (Draft of balance sheet) from the auditor without last year’s potential tax liabilities, debt related to join ventures information etc. During audit information was not correctly provided to the auditor. To handle this situation the first action…

    Words: 463 - Pages: 2
  • Kpmg Case Summary

    KPMG’ explicit responsibilities for auditing MS&Co included: • KPMG’S audit Procedures relative to MS&Co’s assets at BAC were to obtain a confirmation from BAC of assets on held on MS&Co’s behalf • To search public records to ensure no adverse issues were noted for BAC relating to any regulatory actions. In September, 2014 MS&CO’s investors and creditors initiated a lawsuit against their auditors, KPMG, on the charge that they conducted a substandard audit, while also failing to follow GAAS.…

    Words: 619 - Pages: 3
  • Superior Thyroid Artery Lab Report

    Title Anatomical variation of the superior thyroid artery and its relation to the external laryngeal nerve. Introduction The thyroid gland is the largest endocrine gland located in the anterior triangle of the neck. It consists of two lobes, right and left, connected by an isthmus in the middle. The thyroid gland is mainly supplied by the superior thyroid artery, the first branch of the external carotid artery, and the inferior thyroid artery, a branch of the thyrocervical trunk of the…

    Words: 1068 - Pages: 5
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