Big Four auditors Essays

  • Importance Of Education In Australia Essay

    784 Words  | 4 Pages

    Australia offers a Unique Experience to students. Apart from a world class education Australia offers various opportunities to students to get involved in daily life; from Art museums to various sports Australia covers it all. The Australian education system is governed by the government. The courses are innovative, well-structured and of high quality; this makes the Australian education of exclusive repute. Australia is also a very harmonious and crime free nation. The crime rate is lowest in Australia

  • Michael Ira Asen Case Summary

    333 Words  | 2 Pages

    The New York Law Practice of Michael Ira Asen After earning his bachelor of arts from Syracuse University, Michael Ira Asen matriculated at Brooklyn Law School to pursue his juris doctor. In his second year at law school, he began trying criminal cases before judges and juries. Michael Ira Asen accepted an appointment as a federal defender after graduation. Practicing with the United States District Court, Eastern District of New York, he represented clients who faced criminal charges that ranged

  • IBM: The Internal And Pestel Analysis Of IBM

    1235 Words  | 5 Pages

    employees hence it takes time communicate and respond to various changes in the human resources and the needs in the market. Being a large organization , the company’s response to changes in the market is slow. IBM also has a weakness in relying on big enterprises. The large businesses are the main customers of IBM of mainframe, services, and software. A fluctuation in the spending of the large enterprise largely affects the sales of the company. Threats Competition is a major threat to IBM. IBM competes

  • Basic Instinct Character Analysis

    1152 Words  | 5 Pages

    Sabrina Gabriele Sabrina Gabriele Basic Instinct About the movie, Basic Instinct: Basic Instinct is about a homicide detective Nick Curran, who investigates the murder of retired rock star Johnny Boz, who has been stabbed with an ice pick during sex with a mysterious blonde woman. Nick's only suspect is Boz's bisexual girlfriend, crime novelist Catherine Tramell, who has written a novel that mirrors the crime exactly in the same way. It is assumed that either Catherine is the murderer or someone

  • Professional Skepticism In An Audit

    1174 Words  | 5 Pages

    examiner. Professional skepticism is when someone has a questioning mind that involves a critical assessment and analyzes of audit evidence. It is primordial for an auditor to exercise professional skepticism when conducting the audit of financial statements. In other words, an auditor must refer to quality and credible reference. The auditor needs to question every aspect of the data presented or words that management is feeding them in order to achieve reasonable assurance about the conclusiveness of

  • Case Study: Student Biryani

    1651 Words  | 7 Pages

    attracting notable traffic in Dubai – now wants to test North American and European markets; extend its Gulf network through global franchising. STUDENT BIYRYANI is a famous national brand making waves in the ethnic food markets in Pakistan since last four decades. Founded by Haji Muhammad Ali in 1969, Student Biryani was prepared only in one tumbler (Deig) catering to around 40 servings. Today, the company has hundreds of employees in scores of branches in Pakistan as well as abroad. Sheer hard work

  • Duty Of Care Theory

    1507 Words  | 7 Pages

    Question 1 Duty of care can be defined as ‘the lawful duty to prevent causing any harm or injury by taking reasonable care.’ There will be a breach of duty of care owed towards the claimant if there is an act or omission that causes the harm or injury. The neighbour principle is where an individual able to reasonably foresee that his or her actions might cause physical harm or injury to another individual or property of others, thus there will be a duty to take reasonable care in most circumstances

  • Professional Scepticism In Auditing

    860 Words  | 4 Pages

    Professional scepticism is an important part of auditing as it necessitates the auditor exercising their qualified judgement in dealing with occurrences and circumstances of a countless number. (Auditing and Assurance Standard Board, 2012). Since the global financial crisis, there has been increasing importance placed on applying professional scepticism and many auditors have been criticised for not using scepticism in their valuation and assessments of factors like going concern issues, fair value

  • Westpac Case Study

    774 Words  | 4 Pages

    for which has been approved by the Board Audit Committee External Audit • Our external auditor is PricewaterhouseCoopers (PwC) • Provide an independent opinion that our financial reports are true and fair, and comply with applicable regulations. • Strict relationship with PwC, including restrictions on employment, business relationships, financial interests and use of our financial products by the external auditor. • Requirements

  • International Professional Practices Code Of Ethics

    899 Words  | 4 Pages

    association. Mark must pick whether to forbid results and abuse the Institute of Internal Auditing's Code of Ethics or conflict with his organization and report his findings. 2 The objectivity principle rule of conduct 2.1 violated that is “internal auditor shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the organization”

  • Pegah Lak Case Summary

    475 Words  | 2 Pages

    Thank you for retaining The Law Offices of Pegah Lak & Associates for you legal matters. . I have conducted some legal research to better prepare to fight this matter on your behalf. Based on my research and opinion, we have a good chance in dismissing the allegations against your airline. Below you will find the defenses that we can possibly assert by a motion. Failure to state a claim upon which relief can be granted: Motion 12(b)(6). The first motion my office can file on your behalf is Failure

  • Ethical Dilemmas Faced By Enron Essay

    818 Words  | 4 Pages

    It is observed by researches and analysts that unethical business and accounting decision has took place in Enron Company especially CFO Jeffrey Skilling and CEO Ken Lay who played major roles in this scandal. Enron involved in business risks like fraud and the company failure happened when it entered into conservative transactions. The problem Enron faced was that they treated their loans as revenues yet it is not shown in the balance sheet, in other words, Enron did not treat them as current liabilities

  • Limitation Of Internal Control Essay

    948 Words  | 4 Pages

    2.5 When A System Of Internal Control Is Believed To Be Effective Both applied internal control systems like COSO framework and laws governing the issue of internal control systems namely Sarbanes-Oxley Act (SOX) are interested in expressing a professional opinion with respect to the effectiveness of internal control systems. On one side, COSO framework considers the board of directors and the judgment practiced by the board of directors and top management within the boundar¬ies established by laws

  • Essay On Auditor Skepticism

    825 Words  | 4 Pages

    is important to the external auditors to maintain skepticism and professional due care in doing auditing. However, the level of skepticism of an auditors should not be decreased even though the level of fraud risk in the management was assessed to be low. If auditors have less skepticism and suddenly fraud was found in the management, hence it will caused auditors to do more audit procedures that is mean more costs to incur. Therefore, we recommend that, every auditors need to maintain their skepticism

  • Case Study: Pankratz Implement Company V. Citizens National Bank

    286 Words  | 2 Pages

    In the Pankratz Implement Company v. Citizens National Bank case. Rodger House purchased a tractor through and implement dealer. He financed it through them the finance company secures the loan with the tractor being used as collateral. During the process the customer’s name was spelled incorrectly on the financing paperwork. The original dealer gave the security and interest of the note over to another creditor Citizens National Bank. The new then creditors filed a financing statement with the

  • Accounting And Business Ethics: Enron's Scandal

    1658 Words  | 7 Pages

    accounting is fairly simple, that is to measure that the portrait the company’s accountants’ paint in the financial statements is as accurate as possible (Ronald Duska, Brenda Shay Duska and Julie Ragatz 2011). In the financial statement audit, the auditors are assigned to assure that the financial statements provided by the management

  • Auditor Independence: Case Study

    843 Words  | 4 Pages

    Auditor Independence Auditors provide independent third-party opinion on the financial statements of a company. The independence of these auditors must be safeguarded during each engagement. The reliability and validity of an opinion rely on the independence of the auditor. There are times when the independence of the auditor is interfered with by malicious parties to safeguard with their own interests. Auditor independence can be referred to as the lack of hidden agendas and personal interests among

  • Golden Gate Bridge Analysis

    1487 Words  | 6 Pages

    cables (129 000 kilometres of wire to be exact) stretched between vertical towers. The bridge took around 4 years to complete while construction started in 1933, and it was opened to pedestrians on 27 May 1937. For the time, the bridge was a very big engineering achievement, with many hurdles that had to be passed to complete. Figure 2.1 shows a picture of the Golden Gate Bridge, an icon of San Francisco, California, USA. (Figure 2.1)  2. Engineering problem The San Francisco Bay Region is topographically

  • Optical Vs. Non-Telescopes: Different Differences

    1180 Words  | 5 Pages

    Optical vs Non-Optical We end the great design debate. There are plenty of different telescopes that have been invented. The two main differences between telescopes is that they are either optical or non-optical. Non-optical telescopes are telescopes that are used by viewers to look at other electromagnetic spectrums other than the visible light. Some of these are radio waves, X-rays, infrared rays, Gamma rays and ultraviolet rays. There is one major advantage of non-optical telescopes over optical

  • Einstein's Theory Of Relativity Essay

    1791 Words  | 8 Pages

    Newton’s theory of gravity held its ground for more than two hundred years until Einstein published his paper on General theory of relativity in 1915. General theory of relativity gives a geometric description of gravitation. As seen today, gravity is not considered to be an alien force travelling through space and time, but as a curvature in space-time. Motion viewed by Galileo and Newton was with respect a fixed Euclidean reference frame. In this ideal frame of reference Newton and Galileo built