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    Therefore, lounge provides them a place not only for waiting and relaxing before and after the meetings but also gives them a suitable environment for having a meeting in the lounge. Moreover, family is another main customer because they can meet and have some small portion foods and drinks right after they check-in into a hotel. Ritz-Carlton Hotel’s Lounge (SF) is open 24 hours a day and 7 days a week, which mean they are operating every day. Thus, they can satisfy customers’ needs and…

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    |Initials |Comments | | |Objectives | | | | |Discuss the type, scope, and timing of the audit with the owner/manager, board | | | | | |of directors or, if applicable, the audit committee. Also, discuss adequacy of| | | |…

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