the managers initial audit
Tài liệu The Marketing Leadership Audit pdf
Ngày tải lên :
20/12/2013, 18:15
... Remember: the tabulator also records mean scores for each of the factors and
the total audit, but these scores should be calculated using the consensus measures.
4. The scribe should crystallize the ... organization have the sense that what they do matters –
they know the value they add to customers
17. We use “frequent flyer” – like incentives, among other things, to
reward customers for their loyalty
18. ... the following points to answers in each column
Fulbright Economics Teaching Program
2004-2005
Marketing Places
Readings
The Marketing Leadership Audit
• Record the mean score for the entire audit.
6....
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The Communications Company Audit pot
Ngày tải lên :
09/03/2014, 02:20
...
differentiate them from the competition.” Whilst completing his studies Craig remodeled the
business plan for the company he was working for making them the most cost aware and successful
business in the ... delivered and predict the
costs with an amazing level of accuracy.
The finance department would then compare the predicted Sales revenue against the costs and
decide whether the lead would make ... have access to the Internet you can jump to the enhanced content of this book by
clicking on the links below. The links will connect you with the podcast, the blog, presentations, the
obligatory...
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IMPROVING THE TRANSPARENCY OF AUDITS: PROPOSED AMENDMENTS TO PCAOB AUDITING STANDARDS AND FORM 2 ppt
Ngày tải lên :
23/03/2014, 04:20
... .11a, the text is replaced with the following:
The auditor's opinion is based, in part, on the report of another auditor,
and the auditor makes reference to the audit of the other auditor ... by the entity, the auditor
would disclose the name of the individual who performed the audit procedures and not
the name of the entity.
The disclosure of the names of other participants in the ... on the
income tax provision, the auditor would disclose the name of the entity, instead of the
names of the individuals from the entity, who performed the audit procedures. However,
if the auditor...
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In-Depth Guide to Public Company Auditing: The Financial Statement Audit potx
Ngày tải lên :
29/03/2014, 18:20
... for
the appointment, compensation, and oversight of the
work of the external auditor, and the auditor reports di-
rectly to the audit committee. The Act also amended the
composition of audit ...
of its independent auditor on the effective-
ness of ICFR. The audit of ICFR is integrated
with the audit of the fi nancial statements of
the company. The objectives of the audits are
not identical, ... fraud.
The results of the risk assessment completed during
the planning stages of an audit provide the basis for
determining the scope of the audit and nature, timing,
and extent of the audit...
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An experimental analysis of the factors impacting audit committee members' judgments and decisions
Ngày tải lên :
01/06/2014, 13:57
... contracts. In an agency theory framework, the
principal is the owner of the firm and the agent is the manager hired by the owner to manage the
firm in her best interests. The owner is presumed ... contracts for the
managers that maximize the value of the firm to the owners. In a real world setting, the owners
are represented by the Board of Directors and the manager is represented by the CEO ...
financial factors, the position of the external auditor and the level of independence and
knowledge of the audit committee member. The results of these studies would seem to suggest
that the disposition...
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Separation of the tax and audit function Motivation and consequences
Ngày tải lên :
01/06/2014, 14:03
... to the argument that companies
separating the audit and tax function may choose to retain the tax department of
the previous auditor rather than retain the tax department of the current audit ...
supportive of the hypotheses.
23
The inclusion of these companies caused the t-statistic testing the null hypothesis of no
difference in total assets between the experimental group and the control ... increase the effectiveness of the audit process.
If the audit is more effective as a result of the provision of tax services, what is
the impact of that effectiveness? A more effective audit should...
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The impact of audit quality on cash incentive compensation and cost of capital
Ngày tải lên :
01/06/2014, 14:04
... higher audit quality will lead to lower cost of capital for the client
firm (technical aspect of auditing). The third role of the audit indicates that the
more financial resources the auditor has, the ... posit that the monitoring
role of the audit is effec tive in mitigating the agency problem arising out of the
separation of ownership and control of the firm. The e ffectiveness of the auditor
as ... investigate
the impact of audit quality in improving the information environment, and thus
lowering the cost of capital for firms.
1.2.3 Audit Quality
The auditor provides ”reasonable assurance” that the...
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An empirical analysis of the relationship between audit committee multiple directorships and financial reporting quality
Ngày tải lên :
03/06/2014, 00:50
... Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
Reproduced with permission of the copyright owner. Further reproduction prohibited without ... permission.
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
Reproduced with permission of the copyright owner. Further reproduction prohibited without ... permission.
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.
Reproduced with permission of the copyright owner. Further reproduction prohibited without...
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REPORT ON THE RATE SETTING AUDIT MACLAY HEALTHCARE CENTER SYLMAR_part1 potx
Ngày tải lên :
19/06/2014, 12:20
... schedules
2. Audit adjustments that include a summary of the total due the State in the
amount of $33,206, which resulted from Medi-Cal overbillings and share of cost
overpayments
The audit settlement ... determinations, payments from the provider,
and other financial transactions initiated by the Department. The Statement(s) of
Account Status will be forwarded to the provider by the State’s fiscal intermediary. ... examination was made
under the authority of Section 14170 of the Welfare and Institutions Code and,
accordingly, included such tests of the accounting records and such other auditing
procedures as...
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REPORT ON THE RATE SETTING AUDIT MACLAY HEALTHCARE CENTER SYLMAR_part3 pptx
Ngày tải lên :
19/06/2014, 12:20
... ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ
10 11 12 13 14
RECONCILIATION OF THE PROVIDER'S ADJUSTMENTS TO THE AUDIT REPORT
27,514 ... 206190910 JANUARY 13, 2007 THROUGH DECEMBER 31, 2007
AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ
24 25
ADJUSTMENTS TO REPORTED COSTS
This ... ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ AUDIT ADJ
(Pages 1 & 2) 15 16 17 18 19 20 21 22 23
ADJUSTMENTS TO REPORTED COSTS
82.02 Occupational Therapy...
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REPORT ON THE RATE SETTING AUDIT MACLAY HEALTHCARE CENTER SYLMAR_part4 pdf
Ngày tải lên :
19/06/2014, 12:20
... THROUGH DECEMBER 31, 2007 LTC55583G
Report References
Cost Report
Audit Report
Explanation of Audit Adjustments
ADJUSTMENTS TO OTHER MATTERS
28 Not Reported 1 14.00 Overpayments $0 $30,239 $30,239 ... Report
Audit Report
Explanation of Audit Adjustments
ADJUSTMENT TO REPORTED PATIENT DAYS
27 4.1 05 6 1 12.00 Total Patient Days 47,261 174 47,435
To adjust total patient days to agree with the provider's
patient ... Care - Other - Nonlabor * $226,794 ($32,667) $194,127
Not Reported 8A-2 165.11 Administration - Other - Nonlabor * 872,892 32,667 905,559 *
To reclassify medical director expense to the appropriate...
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REPORT NO. 2011-080 JANUARY 2011 DEPARTMENT OF THE LOTTERY Financial Audit _part1 pot
Ngày tải lên :
19/06/2014, 13:20
... the Department of the Lottery
The State of Florida, Department of the Lottery (Lottery) was established as a State agency with the enactment of
the Florida Public Education Lottery Act (the ... Statutes, in 1987. The head of the
Lottery is the Secretary, who, pursuant to Section 20.317, Florida Statutes, is appointed by the Governor subject
to the confirmation of the Senate. Mr. Leo ... Secretary during the audit period.
T
he Auditor General conducts audits of governmental entities to provide the Legislature, Florida’s citizens, public entity
management, and other stakeholders...
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REPORT NO. 2011-080 JANUARY 2011 DEPARTMENT OF THE LOTTERY Financial Audit _part2 ppt
Ngày tải lên :
19/06/2014, 13:20
... statements is the transfer to the EETF.
Accordingly, the primary focus of these financial statements is determining net income available for transfer, rather
than the change in net assets of the Lottery, ... million. As a result of the downward trend in the
investment portfolio, there was also a decrease in the fair value of the grand prize investments of $145.7
million. Additionally, the amount of invested ... stipulates that funds remaining in the Operating Trust Fund after the transfer to the
EETF shall be used for the payment of administrative expenses of the Lottery. These expenses include On-line...
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REPORT NO. 2011-080 JANUARY 2011 DEPARTMENT OF THE LOTTERY Financial Audit _part3 doc
Ngày tải lên :
19/06/2014, 13:20
... from the sale of securities pledged by the defaulting depository, the difference will be provided
by an assessment levied against other Qualified Public Depositories of the same type as the depository ... Lottery’s share of the types of investments or their risk categories. The
Lottery’s share of the assets and liabilities arising from the securities lending agreements administered by
the State Treasury ... as a State agency with the
enactment of the Florida Public Education Lottery Act (the Act) in 1987. The purpose of the Act is “to
implement Section 15, Article X of the State Constitution in...
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REPORT NO. 2011-080 JANUARY 2011 DEPARTMENT OF THE LOTTERY Financial Audit _part4 pptx
Ngày tải lên :
19/06/2014, 13:20
... investments
held by the SBA on behalf of the Lottery. The recovery in value of these investments was not
considered probable. Therefore, the underlying securities were sold and the resulting loss ... provisions of the Act relating to the allocation of revenues for public education were
revised. The changes in the provisions were designed to maximize the transfers of moneys to the EETF.
These revisions ... being credited to the vendor or retailer. Cashier’s checks are held as cash by the Lottery. These
deposits are established to reduce the potential financial risk to the Lottery in the event of a...
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