Ernst & Young EXECUTIVE SUMMARY Ernst & Young commonly referred as EY, is one of the Big Four professional services firms along with Deloitte, PricewaterhouseCoopers and KPMG Ernst & Young is a multinational professional services firm headquartered in London, United Kingdom and was the third largest professional services firm in the world by aggregated revenue in 2012. The firm has employed 167,000 people and has more than 700 offices across more than 140 countries, providing assurance
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Audit Laporan Keuangan Menurut Boynton dan Kell (2003:6), terdapat tiga tipe audit, yaitu: 1. Audit laporan keuangan (financial statement audit), berkaitan dengan kegiatan memperoleh dan mengevaluasi bukti tentang laporan-laporan entitas dengan maksud agar dapat memberikan pendapat apakah laporan-laporan tersebut telah disajikan secara wajar sesuai dengan kriteria yang telah ditetapkan, yaitu prinsip-prinsip akuntansi yang berlaku umum (GAAP). 2. Audit kepatuhan (compliance audit), berkaitan dengan
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criminal charges were: (a) concealing how extensively Enron was involved in trading in order to support a high market valuation of Enron’s stock; (b) setting up and operating related party transactions, called LJM partnerships, to do business with Enron; (c) exempting Fastow from the company’s ethics code regarding the private partnerships he set up; and (d) covering
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Accounting, Av. Prof. Luciano Gualberto 908, FEA3, Cidade Universitária, São Paulo City, 05508-900, State of São Paulo, Brazil b Fucape Business School, Av. Fernando Ferrari, 1358, Boa Vista, Vitória-ES, 29075-505, Brazil a r t i c l e i n f o a b s t r a c t This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting scheme in the
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More Than a Numbers Game A Brief Histor y of Accounting Thomas A. King John Wiley & Sons, Inc. More Than a Numbers Game More Than a Numbers Game A Brief Histor y of Accounting Thomas A. King John Wiley & Sons, Inc. Copyright © 2006 by Thomas A. King. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or
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AND CASES Seventh Edition Michael C. Knapp University of Oklahoma ; \ 1% SOUTH-WESTERN CENGAGE Learning- Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States CONTENTS SECTION 1 Comprehensive Cases 1 Case 1.1 Enron Corporation 3 Arthur Edward Andersen established a simple motto that he required his subordinates and clients to invoke: "Think straight, talk straight." For decades, that motto sewed Arthur Andersen & Co. well. Unfortunately, the firm's
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Comparison of establishment of Cottonwood and Saltcedar Cottonwood (Populus spp.) is native to several temperate and boreal regions of North America where decrease in floodwaters exposes minerals in the soil surfaces. Cottonwoods are ecologically important to arid regions of western and southwestern North America because of the absence of other native tree species as their replacements (Rood and Mahoney, 1990; Cooper et al. 1999). Cottonwoods are prone to high invasion in riparian ecosystems as
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Connie Burkey Unit 3 Regulations in the Industry of Accounting Research Paper Professor Lerner When looking at the regulations that the government has set down in the accounting sector the old saying “rules are made to be broken comes to mind. Like the rules that are created in the home or for society as a whole, government regulations are set in place to ensure that transactions are being conducted in an honest and lawful manner, and to give a sense of accountability to everyone.
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Acta Sociologica http://asj.sagepub.com/ Work-Life 'Balance' in Europe Rosemary Crompton and Clare Lyonette Acta Sociologica 2006 49: 379 DOI: 10.1177/0001699306071680 The online version of this article can be found at: http://asj.sagepub.com/content/49/4/379 Published by: http://www.sagepublications.com On behalf of: Nordic Sociological Association Additional services and information for Acta Sociologica can be found at: Email Alerts: http://asj.sagepub.com/cgi/alerts Subscriptions:
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and Student Academic Achievement Glen I. Earthman Virginia Polytechnic Institute and State University This paper is posted at the eScholarship Repository, University of California. http://repositories.cdlib.org/idea/wws/wws-rr008-1002 Copyright c 2002 by the author. School Facility Conditions and Student Academic Achievement Abstract This paper shows that the condition of school facilities has an important impact on student performance and teacher effectiveness. In particular, research demonstrates
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