Pertanyaan dan Jawaban Kasus 1. Identifikasikanlah factor risiko bawaan umum di dalam perusahaan yang terlibat dalam industri hiburan terhadap auditor independen mereka! Risiko bawaan umum yang ada pada Livent, Inc. sebagai berikut: a. Terdapat beberapa pejabat di perusahaan Livent terutama akuntansi merupakan mantan partner auditor Livent dan tentunya ini mempengaruhi pada setiap tindakan dan independensinya. b. Sudah tertanam sejak dari awal suatu perilaku curang pada pimpinan
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| | |Financial Statement Fraud | |Navistar International Corporation | |
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Executive Summary The purpose of this report is to outline the history, current requirements and potential issues regarding the presentation of Other Comprehensive Income (OCI) for Australian reporting entities. Historically, there has been a long standing debate on what items should be included in income, operating income (dirty surplus) or an all-inclusive income (clean surplus). Dirty surplus accounting excludes all items not related to the current operations of the firm and is generally based
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RELATED INTERPRETATIONS | * Issues Relating to This Standard that IFRIC Did Not Add to Its Agenda | AMENDMENTS UNDER CONSIDERATION BY IASB | 30 June 2005 | Exposure Draft of substantial revisions to IFRS 3 | SUMMARY OF IFRS 3 | | Deloitte has published an 84-page book Business Combinations: A Guide to IFRS 3. The guide: * Outlines the key features of IFRS 3. * Provides illustrative examples to assist in applying the standard. * Discusses the requirements of IAS 36 Impairment
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SCHOOL OF BUSINESS ADMINISTRATION BACHELOR OF BUSINESS ADMINISTRATION Semester: Spring 2015 – 2016 Course Title Research Methodology Course Code RESM202 Research and Development Name of Students: ………….. Student ID: ………………………. Signature; ………………………… Name of Instructor: ………………… Submission Date: ………………………. Introduction : The research used to investigate the process of systematically increase or revision of existing knowledge through the discovery of new facts. It is divided into
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TAKING LEADERSHIP IN A DIGITAL ECONOMY BY TELSTRA CORPORATION LIMITED AND DELOITTE DIGITAL November 2012 deloittedigital.com.au telstra.com A NOTE FROM DAVID Consumers and businesses are rapidly embracing digital technology and this is redefining the traditional transaction model. We now have a new generation of globally connected consumers and businesses who behave very differently – and we must all adapt to these changes and take advantage of the new opportunities. By the end of the decade
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auditors to conceal this information from their audit clients. ? It would be feasible for auditors to conceal this information from their audit clients. In the North Face case, Crawford, The North Face’s CFO, knew the materiality threshold that Deloitte had established for them, and also knew that the gross profit of approximately $800,000 on the $1.64million fell slightly below Deloitte’s materiality threshold for North Face’s collective gross profit. He believed that company would pass on that
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Cornell University ILR School DigitalCommons@ILR Student Works ILR Collection Spring 2013 Which Organizations are Best in Class in Managing Diversity and Inclusion, and What Does their Path of Success Look Like? Pin Zhou Cornell University Daniel Dongjin Park Cornell University Follow this and additional works at: http://digitalcommons.ilr.cornell.edu/student Part of the Human Resources Management Commons This Article is brought to you for free and open access by the ILR
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assets and unusual amounts of components 1 1.2 Major types of liabilities and unusual amounts of components 2 1.3 Major types of Equities and unusual amounts of components 2 Part 2: Overview of the Income Statement 3 2.1 Major sources of revenues, expenses, gains and losses 3 2.2 Unique Items for Income Statement for recreational goods 3 2.3 Unusual amounts changes in the Income Statement 3 Part 3: Overview of Statement of Cash Flow 4 3.1 Analysis for operating cash flows 4
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banks to inspect company accounts. Grant Thorton SPA served as auditors for Parmalat from 1990 to 1999. The scandal may have stayed undetected if not for Italian law which required that companies must to change audit firms every nine years. In 1999 Deloitte & Touche replaced a Grant Thornton company and was the first company who started scrutinizes the nonexistent accounts. Parmalat continued to retain the Grant Thornton as auditor firm for the Cayman Islands subsidiary called Bonlat and that aroused
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