Solutions for C hapter 7 A udit E vidence: A F r amewor k Review Questions: 7-1. Audit evidence is all the information used by auditors in arriving at the conclusions on which the audit opinion is based. The basic sources of evidence are knowledge of the business and industry, analytical procedures, tests of controls, and direct tests of account balances and transactions. The auditor must decide how much evidence is needed (extent), what kind of evidence is needed (nature), and when to gather the
Words: 14320 - Pages: 58
significant growth. NPAT Core NPAT EPS (Basic) 30 30 25 25 20 20 15 15 10 DPS 10 5 0 5 FY07 FY08 FY09 FY10 FY11 ($m) Revenue 140 FY10 FY11 0 ($m) FY07 FY08 FY09 FY10 FY11 FY08 FY09 FY10 FY11 (cents) Net Operating Cashflows Adj. Revenue 120 25 80 20 60 15 40 Net Debt Reduction 30 100 (cents) 10 20 0 5 FY07 FY08 FY09 FY10 FY11 ($m) FY10 FY11 0 ($m) FY07 FY08 FY09 FY10 FY11
Words: 48420 - Pages: 194
singapore airlines annual report 2009/2010 Singapore Airlines achieved a net profit attributable to equity holders of S$216 million for the financial year ended 31 March 2010. During the first half of the year, demand for air travel declined due to the global economic slowdown as well as the outbreak of Influenza A (H1N1). The Group recorded a net loss attributable to equity holders of S$466 million for the first half of the financial year. Despite the difficult times, the Airline did not lose
Words: 68860 - Pages: 276
dedication to the company, and our shareholders for supporting us as we enter the next chapter for dELiA*s. Sincerely, Tracy Gardner Chief Executive Officer UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K È ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
Words: 51294 - Pages: 206
ANNUAL REPORT 2012/13 CONTENTS 002 Statistical Highlights 006 Board of Directors 010 Chairman’s Letter to Shareholders 012 Corporate Data 014 Significant Events 018 The Year in Review 020 Network 021 Fleet Management 022 Products and Services 026 People Development 030 Environment 031 Supporting Our Communities 032 Subsidiaries 036 Selected Awards 038 Statement on Risk Management 039 Corporate Governance Report 065 Financials
Words: 70806 - Pages: 284
Fooling the Bladder Cops: The Complete Drug Testing Guide Justin Gombos June 1, 1999 2 Contents 1 Introduction 2 Detection Times 2.1 Halflife of TetraHydraCannabinol . . . . . . . . . . . 2.2 Approximate Detection Times of Various Substances 2.2.1 Frequency of Intake . . . . . . . . . . . . . . . 2.2.2 Amount of Body Fat . . . . . . . . . . . . . . 2.2.3 Predicting Detection Period . . . . . . . . . . 2.3 Positive (defined) . . . . . . . . . . . . . . . . . . . . 2.3.1 Passive smoke and positives
Words: 16323 - Pages: 66
Annual Report and Form 20-F 2013 bp.com/annualreport Building a stronger, safer BP Who we are BP is one of the world’s leading integrated oil and gas companies.a We aim to create long-term value for shareholders by helping to meet growing demand for energy in a safe and responsible way. We strive to be a world-class operator, a responsible corporate citizen and a good employer. Through our work we provide customers with fuel for transportation, energy for heat and light, lubricants to keep engines
Words: 227661 - Pages: 911
INFORMATION ..................................... 89 Super Retail Group Limited ANNUAL REPORT 2013 PERFORMANCE TRENDS 1654.1 2020.0 140.7 JUN 07 1092.3 828.8 938.0 624.8 715.4 JUN 07 JUN 08 JUN 09 SALES ($m) JUN 10 JUN 11 JUN 12 JUN 13 38.1
Words: 41260 - Pages: 166
recessionary period, to ride the rising curve of Indian growth story. While we intend to retain the ‘old is gold’, we are fully conscious to grab the new business opportunities that synthesize well with the growth pattern of the Indian economy. Year 2009-10 was indeed a fruitful year as we achieved an overall 23% net revenue growth. Our total volume stood at 14.6 mn c/s. Our brands like Magic Moments Vodka, 8 PM Whisky and Old Admiral Brandy were top earners and our new brand last year, Morpheus, struck
Words: 27862 - Pages: 112
technical editing of this solutions manual. Table of Contents PART I PLANNING FOR THE TRIP Accounting Communication – An Introduction......................... 1 Financial Statements and the Annual Report .......................... 22 CHAPTER 1 CHAPTER 2 PART II GETTING BASIC TRAINING Processing Accounting Information ......................................... 40 Accrual Accounting, Adjusting Entries, and Accounting Cycle ............................................................................
Words: 43800 - Pages: 176
