THE LEGAL REGULATION OF THE EXTERNAL COMPANY AUDITOR IN POST-ENRON SOUTH AFRICA Hannine Drake THESIS PRESENTED IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF LAWS AT THE UNIVERSITY OF STELLENBOSCH Supervisor: Prof A.H. van Wyk March 2009 ii DECLARATION By submitting this thesis electronically, I declare that the entirety of the work contained therein is my own, original work, that I am the owner of the copyright thereof (unless to the extent explicitly otherwise
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Internship Report “The Insurance Act 2010 for Non-life Insurance; Problems & Prospects of Peoples Insurance Company Limited” Submitted To: Sharmin Shabnam Rahman Lecturer BRAC Business School, BRAC University Prepared & Submitted By: Name Shamima Aktar Student ID 08104057 Date of Submission: May 20 , 2012 “The Insurance Act 2010 for Non-life Insurance; Problems & Prospects of Peoples Insurance Company Limited” ii Letter of Transmittal May 20, 2012 Sharmin Shabnam
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Towards Reducing the Audit Expectation Gap Possible Mission? Teck Heang Lee, Dr. Azham Md. Ali & Shamini Kandasamy 18 ACCOUNTANTS TODAY • February 2008 Towards Reducing the Audit Expectation Gap: Possible Mission? The auditing profession believes that the increase in litigation and criticism against auditors may be due to the audit expectation gap. The audit expectation gap is defined as the difference between what the public expects from an audit and what the audit profession accepts
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corporations that ruined the lives of millions of people. Their jobs were lost, their pensions disappeared and many lost their homes. The bankruptcies of these companies was brought on by corruption at every level of management due to corporate environments that seemed unfettered by mere civil penalties that the corporation may have had to endure if caught. Prosecutors could have filed criminal charges against the corporations, for they are considered a person according to the law, but how can
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FUNDAMENTALS OF AUDITING Audit Firm Contact Number JABATAN PERDAGANGAN Programme Section CHAPTER 1 CHAPTER 2 Email Materiality and Audit Risk Corporate Governance PROBLEM SOLVING CLO2 | LD2/P3 Instruction: Please answer ALL questions. | Part 1 NEW CLIENT ACCEPTANCE DECISION Learning Objectives After completing and discussing this case, you should be able to: 1. Understand the types of information relevant to evaluating a prospective audit client 2. List some of the
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and emergency preparedness have become more stringent in recent years, requiring greater accountability from colleges and universities. These safety and regulatory compliance imperatives, along with issues of environmental sustainability and cost containment, drive the need for effective chemical inventory management in the university environment. In order to achieve effective chemical inventory management at Auburn University, Risk Management and Safety (RMS) has implemented a Chemical Inventory
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society and the environment and the improvement of human welfare for present and future generations. Environmental Impact Assessment Environmental Management Planning Environmental Auditing Socio-Economic Assessment Solid Waste Management Air Quality Monitoring Water Quality Assessment Soil Quality Assessment Water and Wastewater Management Environmental Impact Assessment It's the study undertaken in order to assess the effect on a specified environment of the introduction
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product lines Severe inventory obsolescence or excessive inventory buildup Highly unfavorable economic conditions (inflation, recession) Litigation, especially management vs. shareholders Impending business failure or bankruptcy Problems with regulatory agencies Unusual spikes in interest rates Poor or deteriorating financial position Identify three corporate opportunities that make fraud easier to commit and detection less likely. Weak or nonexistent internal
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Auditing, and Monitoring © ITT Educational Services, Inc. All rights reserved. Learning Objective Explain the importance of security audits, testing, and monitoring to effective security policy. IT255 Introduction to Information Systems Security © ITT Educational Services, Inc. All rights reserved. Page 2 Key Concepts Role of an audit in effective security baselining and gap analysis Importance of monitoring systems throughout the IT infrastructure Penetration testing and
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CHAPTER 6 Audit Planning, Understanding the Client, Assessing Risks, and Responding Review Questions 6–1 In their investigation of a prospective client, the CPAs should assess the backgrounds and reputations of the prospect and its major shareholders, directors, and officers. Thus, inquiries are made of underwriters, bankers, and attorneys that conduct business with the prospective client. Also, the CPAs are required to make inquiries of the prospect’s predecessor auditors
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