StudentShare
Contact Us
Sign In / Sign Up for FREE
Search
Go to advanced search...
Free

Financial Systems and Auditing - Assignment Example

Cite this document
Summary
In today’s business environment, organisations are facing numerous challenges, which have further augmented the requirement for these organisations to…
Download full paper File format: .doc, available for editing
GRAB THE BEST PAPER91.6% of users find it useful
Financial Systems and Auditing
Read Text Preview

Extract of sample "Financial Systems and Auditing"

Financial Systems and Auditing Table of Contents Introduction 3 Task Importance of Keeping Effective Accounting Systems within a Business 4 Description and Purpose of Different Accounting Records 5 Importance of Accounting Concepts for the Business of Meijer 6 Factors that will Influence the Structure of Accounting Systems 7 Task 2: Management Control Systems of Businesses 8 Different Components of Business Risk 8 Importance of Business Risk Management 9 Implications of Ineffective Risk Management 10 Critically Analysis of Methods of Identifying Risk of Fraud in Business 10 Task 3 11 Factors That Need To Be Considered To Plan an Audit With Reference To Scope, Materiality and Risk 11 Description of Appropriate Audit Tests and Explain the Record of Audit Process 13 Task 4: 14 a. The Purposes, Types and Contents of Audit Reports 14 A Draft Template of an Internal Audit Report 17 b. The Purpose and Content of Management Letters 18 Conclusion 20 References 22 Introduction The current business environment is highly dynamic and, as a result, it shows certain degree of signs of volatility too. In today’s business environment, organisations are facing numerous challenges, which have further augmented the requirement for these organisations to ensure effective management practices in order to avoid any unwarranted complexities. In addition, the companies seeking continuous growth and development in the present competitive business environment are required to ensure considerable control over its activities. In the recent years, several incidents of corporate scandals have occurred imposing dramatic effects on the shareholders, creditors as well as investors of the company. The increased frequency of corporate debacles followed by corporate malpractices have created significant requirements for implementing control measures as well as adopt appropriate accounting systems (Weil & et. al., 2012). The role of audit to oversee the financial and other performances in the corporate world has increased in manifold, particularly due to reduced confidence of shareholders and investors on the companies owing to various types of malpractices. In this regard, it has often been argued that auditors are required to ensure companies are engaged in fair business practices and are able to disclose adequate and reliable information to its external as well as internal stakeholder parties (Weil & et. al., 2012). Taking a standpoint against this notion, the essay provides a rich understanding regarding the various aspects of the financial system and auditing. Accordingly, the essay is divided into four tasks wherein task 1 intends to provide a comprehensive understanding regarding the importance of keeping effective accounting system within a business, task 2 presents an analysis of the management control systems of business, task 3 explains the factors needed to be considered while planning and conducting audit, and task 4 explains about the purposes, types and contents of audit reports. In addition, task 4 also presents the purposes and contents of management letters following official purposes. Task 1: Importance of Keeping Effective Accounting Systems within a Business As the case scenario reveals, Meijer is intending to expand its business operations in the UK market in order to assure utmost business growth and sustainability. With this strategic intention, the company classified its stores under the categories of supercentres or hypermarkets. However, the management is aware of the fact that in order to sustain and operate effectively in the UK market, it needs to ensure proper financial transactions and information conveyances that can ensure faith as well as confidence among the investors towards the entity. Contextually, the role of proper accounting management within the business is deemed as vital. The company accordingly needs to be efficient in maintaining and governing its financial performances based upon the legal and ethical systems in the UK market (Weil & et. al., 2012). With regard to the present day context of the aggressive competitive forces, business units have immense need to operate in a manner where they can preserve their sustainability for a long duration in the targeted marketplace. In this regard, each aspect of the company operations becomes crucial. It is often theoretically perceived that effective accounting system is one of those strategic facets of any business that ensures long-term sustainable presence of the organisation within a particular sector. As per the presented scenario, management of Meijer is intending towards expansion of the business in the UK market. However, in order to flourish in the UK market, it is vital that the management of Meijer is aware of the importance of each of these business functions that can provide it with a competitive advantage over the competitors. Contextually, the management must take into consideration the aspect of financial accounting towards proper attainment of the business goals. Arguably, financial accounting is the heart of any business that indirectly controls the operations of the companies towards a positive or negative direction, depending upon the effectiveness of the accounting system (Weil & et. al., 2012). Description and Purpose of Different Accounting Records Accounting records can be of several types comprising invoices, receipts, sales and purchase documentations as well as other accounting records such as income statements, balance sheets and profit and loss accounts among others. Accounting records also include formulating the cash flows of the business that relates with both inflow and outflow activities. Besides, large-scale businesses also formulate and manage accounting records such as ledgers, bank statements, contracts, and agreements. In this regard, it can be asserted that each of the forms of accounting records have their own importance and implications to a business. Notably, invoices, bills, vouchers and other sales and purchase related documents are used in the daily activities of the business to maintain the records of the companies that can be further used for future references. It is also vital to track the manner through which, the operations of the business is being managed. Each of these documents might be required with accurate formation of financial records of the business. This is also a legal obligation that business units need to follow abiding by the present day regulations (Weil & et. al., 2012). Subsequently, income statements are formulated with the intention to depict the financials of a business in terms of earning. Likewise, balance sheet is formulated as a part of the business approach taken, to depict the overall financial status of the business on a yearly basis (Weil & et. al., 2012). It is in this context that the management of Meijer will also need to pay due attention on proper development of each of its financial statements that can contribute positively towards positioning the business in the UK market. Importance of Accounting Concepts for the Business of Meijer As said, proper accounting system is deemed to contribute positively towards the establishment of the any business and its long-term sustainable existence in a particular marketplace. Contextually, the importance of numerous accounting systems must also be mentioned in this regard. It has been learnt that accounting concepts are vital with regard to ensure uniformity as well as consistency within the financial operations of the business. Some of the notable accounting concepts include business entity concept, money measurement concept, accounting cost concept and going concern concept among others. Business entity concept in accounting depicts the independent liabilities of business owners and the enterprise. This particular notion further depicts that personal transaction of owner are separated from the transaction of the entity. This particular measure will act as vital in determining accurate profit share of the business and the owner separately. Money measurement concept refers to the concept, which depicts that, all transactions taking place in business must be in monetary terms on the basis of the regional currency (Weil & et. al., 2012). The importance of this concept in the business of Meijer will be in the form of ensuring uniformity in business transactions and lesser complexities in recording as well as tallying the business transactions among others. Going concern concept in business mainly relates with the approach of business units to continue operations for a longer duration in a disruption free and effective manner (Sinhgad Engineering Institutes, 2014). Its significance for any business including Meijer can be in the form of enhancing the accuracy and preparedness of the financial statements, enabling the judgement of the business capacity and helping the investors to comprehend and build their trust for the benefit of the overall business. Accounting cost concept primarily relates with the approach of business units to record all the asset transactions of the company, including cost of acquisition, installation of assets and transportation cost among others. Its significance for Meijer can further be identified in the form of enabling proper calculation of depreciation and preserving accurate book of records among others (Sinhgad Engineering Institutes, 2014). Factors that will Influence the Structure of Accounting Systems It must be mentioned that each business unit practices a particular structure of accounting system on the basis of the legal policies enacted within a particular region, where the business operates. Notably, there are certain factors that influences the accounting system used by any business unit. These factors are also accounted to have strong influences on the structure of Accounting Systems of Meijer. In general, the factors that usually influence the structure of any accounting system include the structure of the capital market, the legal structure of a region, the political environment of a place, quality of the education and experience of the accounting professionals and scale and complexity of the business among others. Business units are highly dependent on the external market for satisfying their funding needs. Thus, any change in the external capital market will certainly influence the business and the accounting structure of company altogether. The financial accounting system followed by any business, including Meijer, will also have considerable impacts on the overall structure of accounting, in one way or the other (Cerne, 2009). For example, some financial accounting systems consist set rules, wherein the companies are legally bound to adhere to the same. Contextually, the flexibility of the accounting structure will get influenced from the same. The influence of legal structure of a region is also quite high, as observed in many instances (Cerne, 2009). In this regard, it can be determined that Meijer will need to structure its accounting system in accordance with the legal system and regulations prevalent within the UK business culture. In addition, political and economic systems of the UK will also have considerable influence on the accounting structure of Meijer. Observably, political system, at times, hinders companies to act independently with regard to their accounting approach, which is again identified as a vital impact. Furthermore, economic systems, such as inflationary effects and currency fluctuations may also influence the financial reporting structure of a particular company. The quality as well as the experience of the accounting professionals also has its strong impacts on the accounting structure of the business units. The impact can be identified with reference to the accuracy and reliability of the financial reporting standards followed by business units (Cerne, 2009). Task 2: Management Control Systems of Businesses Risk is one of the integral parts of any business unit, irrespective of the sector, in which they are operating. Notably, without taking adequate risk, companies in any sector are seldom able to enhance their operational growth and likewise, they have limited scope to accelerate their business operations in terms of profitability. However, developing ability of proper management of the risk also acts as a preceding step with regard to take risk initiatives in business. Business risks and its numerous implications are provided in details hereunder. Different Components of Business Risk There are various components that together comprise risk in business in any particular sector. Risks in any business include product related risks, market risks, financial risks and planning along with implementation risks among others. Offering services and/or products involves utmost risk for any business (Cerne, 2009). For example, companies that emerge with products that are not in alignment with the demands and preferences of the customers, risk of products or services is deemed to increase. Again, the marketplace in which companies operate is deemed to be uncertain and unpredictable at most instances. Hence, operating with lack of market research and knowledge will certainly influence the overall business stability. Correspondingly, financial risks often include expansion of business in the new market, where failure of business will certainly mean loss of financial assets. Planning and implementation risks primarily include the uncertainties associated with any strategy prior to its implementation. All these risk factors can influence the business negatively but at the same time, if they are properly managed, positive results can be ascertained (Cerne, 2009). Importance of Business Risk Management It is observable from the above analysis that proper management of the risk in business will act positively with regard to ascertain appreciative outcomes within a particular business. Notably, business risk management has become vital in the present day, wherein the influence of uncertainties in business environment is considerable. It has been learnt that effective approach towards risk management in any business might enable it to be more flexible and responsive towards the ever-changing uncertain business environment. Observably, business units must need to show preparedness towards uncertainty and structure itself in manner where it can maintain flexibility and sustain in tough business environment. Proper risk management is also crucial in ensuring the attainment of business goals. Proper risk management include identification of the long and short-term business risks and likewise, measures are adopted to deal with the same well in advance. This further reduces the probability of any risk to impose negative influences on the business (Cerne, 2009). Hence, the importance of effective risk management is quite apparent from the above discussion. Implications of Ineffective Risk Management Improper risk management usually results in the failure to attain the strategic goals of the business and other negative implications. When companies have inadequate plans to deal with uncertainty and risk, they become vulnerable towards losing their business susceptibility and competitive advantages. It is worth mentioning in this context that improper risk management in any business will not only influence the internal business, but it will also obstruct the investors to depict their faith upon the business for the long run. Improper risk management will also result in lack of improvement and growth within the overall business, which is quite unacceptable in the present day scenario. In this context, proper management of the risk is indeed quite prominent, whereby, in the domain of financial management and reporting, adherence to regulations and rules are quite vital to ensure reliability and uniformity of the financial results. However, companies that are reluctant towards adhering to the financial rules are deemed to face unfavourable consequences in the form of misstatements through financial reporting, presenting vague financial statements of the business and revealing inaccurate results of the financial performance of the business among others. All these aspects are quite likely to result in deteriorated performances of the overall business in the long run. It is also noteworthy that lack of the identification of such potential risks will consequently ensure that the business is deteriorating in terms of business performances and is lose its marketing positioning and competitive advantages in the long run (WA Government, 2011). Critically Analysis of Methods of Identifying Risk of Fraud in Business Business is susceptible towards internal risk, failure of detection to which will result in deterioration of operations. Likewise, several measures can be taken to identify and mitigate such internal business risks. Corporate fraud has become a serious concern for companies in the recent times after the downfall of companies like Enron and WorldCom. Contextually, fraud prevention should be the initial step towards mitigating risks of fraud in any business. Companies must also need to adhere to a set of predetermine rules and regulations of the local financial accounting bodies. Contextually, measures are also taken to ensure the prevalence of sound and ethical corporate culture, where the accounting professionals work with utmost morality, following the required legal rules during financial regulations. In this regard, companies must also need to ensure a sound internal business control, which supervises the aspect that the financial reporting of the business is executed with due adherence to the applied rules (CGMA, n.d.). Therefore, companies must also adopt a fraud detection technique that contains key elements such as proper data mining and trend analysis among others. This will work towards ensuring that risks are determined well in advance and appropriate measures are taken to mitigate the same. In the next stage of ascertaining proper risk management in businesses, companies need to emerge with relevant and effective measures that can eliminate the risks identified, at the basic level itself. In this regard, a response plan needs to be formulated in alignment with the legal and ethical policies of the corporate unit. Periodic internal and external audits might also be effective in this context (CGMA, n.d.). Task 3 Factors That Need To Be Considered To Plan an Audit With Reference To Scope, Materiality and Risk There are certain specific factors required to be taken into consideration while completing an audit process through a proper and effective plan. The first factor that needs to be considered while developing an audit plan includes the scope of the audit. The scope primarily refers to the extent upto which, the audit can be beneficial for the business. In this regard, the auditors will need to define the characteristics of the scope of audit along with audit scheduling within the process. Timing is also quite vital to comprehend the scope of the audit, as it depicts the efficacy of the plan and effectiveness of the manner in which the plan will be executed. In the next stage of the planning process, the objective of the research will be ascertained, so that the overall process of auditing could be conducted in a predetermined way. Subsequently, the need for the human resource to follow the auditing process along with determining their roles and responsibilities needs to be adhered. In the next stage of the planning process, risk and materiality will be required to be taken into consideration. The risk in audit planning mainly includes the opinion of the auditors on whether a particular set of financial statement is accurate or misstated. The risk can evolve from the inefficacy of the internal control and risk detection approach, which further tends to influence the decision of the auditors. Inherent risk primarily includes misinterpretation of the data of financial statement in the absence of the interference of the top-level management. On the other hand, detection risk includes lack of effectiveness in detecting the inherent risk within the financial reporting. Considering materiality is the next stage of ensuring proper formation of auditing plan. It has been ascertained from the study that auditors need to provide evidences for each of their decisions, claims and assumptions with regard to financial reporting, so that they justify their standpoint, both ethically and materially. As per AICPA Professional Standards of accounting, when data and figures are inaccurately presented within the financial reporting, it is the responsibility of the auditors to bring into notice the evidences that can prove that the financial reports are unjust and intentionally misstated. This is also one of the vital factors that auditors need to take into consideration while forming the audit plans and reports (Loughran, 2010). Description of Appropriate Audit Tests and Explain the Record of Audit Process Auditing is an important and effective approach in dealing with corporate frauds and in anticipating unethical and illegal practices within the financial reporting of the business. In this context, it has been learnt that the roles played by the auditors are quite vital. However, prior to conduct extensive auditing functions in business, proper strategies need to be formulated in alignment with the scope and risks associated with the same. In the first stage, an audit team must be grouped by the auditor to comprehend the financial scenario of the business and likewise, the planning must be developed. Notably, the primary purpose of audit tests is to comprehend the internal financial operations of the business along with identifying the associated risks involved. The tests conducted by auditors should be in a manner where they analyse each and every aspect of the financial statement of the business and subsequently, acquire evidences that can either show the financial results are accurate or misstated. In scenarios where the audit test fails to depict results and evidences, the accuracy and the reliability of the financial reports will be regarded as uncertain. In case of misstatements, auditors therefore need to provide evidences including error of any sort in the statements, the inherent risk in the financial reporting, criticising the effectiveness of the internal control system and statement of evaluation of the basic mistakes made in the financial reporting among others (Loughran, 2010). Correspondingly, in the subsequent stage of the process the record of the audit process will need to be presented. Record management in audit process primarily refers to the approach of preserving the relevant data that can prove that the business is following all the legal and ethical principles while delivering the financial summary for the stakeholders. The auditor reviews various processes of the business that one way or the other aligns with the financial operations of the company. Furthermore, auditors also review the process of information flow while formulating the financial statements so that chances of misinterpretation are minimal. Contextually, the records must be preserved and a report should be established to ensure the completion of the auditing process (Loughran, 2010). Task 4: a. The Purposes, Types and Contents of Audit Reports In the recent years, the financial and the corporate sectors across the globe have been witnessing unexpected collapses. Several incidents of corporate scandals have evolved leading to corporate failures, which had far reaching consequences. The growing incidence of corporate debacles has also created a greater requirement for ensuring effective corporate governance. The need for governance is not limited to government entities only but its need is ascertained to be prominent in public limited companies as well. It is worth mentioning that governance in the public limited companies deserves the same amount of attention as in other forms of organisations. It is in this context that the unethical behaviour in the public limited companies has severe impacts on the shareholders, debt holders as well as on the employees and suppliers of the companies. As a result, major stress is laid upon the corporate accountability and governance schemes applied by the company. Corporate accountability is also ascertained to be related to parties external to the company; while on the other hand, corporate governance is observed to have internal focus. Correspondingly, it has been determined that the purpose of the audit report is to secure both corporate accountability and corporate governance (Porter, 2009). In addition, the other purpose of the audit report includes inspecting the evidences used to support the particulars disclosed in the financial reports, evaluating the accounting principles used by the management of the public limited company, and assessing the financial statement. In other words, the primary purpose of the audit report is to secure the interest of various stakeholders from any malpractice by the management of the public limited company as well as ensure the reliability of the information disclosed in the financial reports (Whittington, 2013). There are primarily four types of audit reports, which include external audit reports, internal audit reports, qualified audit reports, and unqualified audit reports. External auditors appointed by shareholders of the company produce external audit reports, which are mainly focussed on financial accounts as well as risks related to the finance. Moreover, the audit reports are also known as annual statutory reports through which, external auditors provide opinion on whether the information and particulars presented in the annual report are fair and are capable to deliver correct reflection of the company’s financial status. Besides, the audit reports also include the evaluation of internal controls laid by the company to deal with risks that could affect their financial position, wherein the audit committee of the company is responsible to prepare internal audit reports. Nevertheless, the internal auditors act as independent from the departments and units within the company. Internal reports include evaluation of both financial and non-financial aspects related to the performance of the company. More importantly, the internal reports are concerned with risks faced by the company and its effective solution (Whittington, 2013). Likewise, unqualified audit reports are the most common types of audit reports prepared in relation to financial statements. The report is also acknowledged as clean report. The report deals with meeting the basic purpose of audit reports, such as evaluating whether financial statements is prepared in accordance with the accounting policies and regulations governing. In addition, the report also ensures whether adequate information is disclosed. Accordingly, three broad types of qualified audit reports are prepared depending upon the circumstances. The three types of qualified audit reports includes ‘an except for opinion’, ‘an adverse opinion’ and ‘a disclaimer of opinion’. An except for opinion report is produced when auditors are not satisfied with the aspects of the companys financial status. An adverse opinion report generally is a negative comment or response that results only when the auditor discovers records of the company uninformative and not aligned with accounting principles and policies. A disclaimer of opinion report is produced when the auditors are unable to conduct their functions, due to lack of enough information or time (Whittington, 2013). A Draft Template of an Internal Audit Report Audit No. Audit team: Site/section/function audited: Audit date: 1. Background : (Audit objectives and scope) 2. Audit Planning : (Audit schedule, Audit team members) 3. Audit Results : (summarize the audit findings, total number of CAR issued and descriptions of NC) 4. Recommendations / Comments : (results analysis, strength and weakness identified and improvement measures recommended) b. The Purpose and Content of Management Letters Auditors, on the completion of annual audits, generally provide the management letters. The letter is directed to the audited firm’s board of directors. The letter contains rich information, on issues related to accounting and management included in the consolidated financial statements. The primary purpose of the management letter is to communicate auditor’s opinions as to whether the financial activities of the audited company are reported accurately along with the status of an entity’s internal control system. The management letter includes opinions and suggestions of auditors for the audited firm. In addition, several weaknesses and deficiencies identified during the preparation of audit report are also included in these letters. Information about the resources and assets of the company, which are important for assessing the soundness of the financial status of the company, as well as for deciding whether to make investment in the company, are also depicted in the letter. The letter further highlights problems in the internal control system of the audited company as well as recommendations for dealing with the same. Precisely stating, the letter contains detailed information regarding the financial position as well as current and future concerns that are likely to influence the financial position of the company. The letters are considered extremely important as these are delivered to the board of directors, which assists them to evaluate the performance of the company as well as determine the future course of action. In addition, these letters are also submitted to external parties such as bankers and other agencies, which determines the ability of the firm to raise funds for its operation (Whittington, 2013). Management Letter 11 August 2013 The Executive Board ABC Limited Company Dear Sirs Management letter for the year ended 1March 2013 We have lately completed the audit of ABC Company Limited in compliance to the ‘International Standards on Auditing’ (ISAs). The standards necessitated that the audit process is planned and conducted efficiently, to obtain sound assurance, reflecting that the annual financial statements are free of any malpractice or misrepresentation. The audit was conducted to form and express a reasonable opinion on the financial statements prepared by the management. However, in compliance to the normal practice, we would like to draw the attention of the management to certain imperative issues that were identified during the audit of the financial statements of ABC Company Limited for the year ended 1March 2013. In recognition of the successful completion of the audit, we would like to thank and appreciate the management, the board members, and staff members of ABC Company Limited for their support and co-operation during the audit. We would be pleased to render any clarification that you may need on the issues raised in this report. Furthermore, we would like you to prepare a written response to this letter for our files. During next year’s audit, we will assess progress on the issues addressed in this letter. Yours faithfully Certified Public Accountants Conclusion The discussion conducted above revealed that financial systems and auditing are the major aspects of the present day business. In the current competitive and volatile business environment, business organisations are required to ensure fair and ethical business practices. However, in the recent years, several incidents of corporate malpractices have occurred, which has dramatically influenced the confidence level of shareholders, creditors, and investors. The corporate debacle witnessed by the business world across the world has further created a greater requirement for ensuring effective management control. National and international regulatory bodies have also framed several accounting policies in order to ensure the transparency in the business practice as well as fairness in the presentation of financial reports. It has been accordingly observed that various types of accounting records are prepared by business organisations, such as income statement, balance sheet, and profit and loss account among others. These reports are identified to be prepared for different purposes. In this regard, one of the major purposes of this report has been concentrated on securing the interests of the external and internal parties to the organisations. Embracing proper accounting system is also ascertained to contribute towards the welfare of the company as well as its stakeholders. Besides, several factors are identified to influence the accounting system. The political and economic factors are likewise determined to have prominent influence on the accounting system. Besides, the current business environment has resulted in increased exposure to risks for the companies operating in the diverse business setting. Correspondingly, managing risks has become one of the major functions for the management of the company to attain sustainable performance. Various risks are also identified to influence its corporate stability. In this regard, product related risks, market risks, financial risks, planning and implementation risks have been determined to have profound impacts on the ability of the business to sustain profitably in the highly competitive and volatile business environment of the UK. It has also been observed that various factors are required to be considered and evaluated while planning and conducting audit. In this regard, auditors need to have adequate judgement capability to analyse these factors. Time and availability of adequate information is also determined to be the most crucial factors needed to be considered by auditors. Moreover, different types of audit reports have been identified, and accordingly, four major types of audit reports are ascertained to be prepared which include external audit reports, internal audit reports, qualified audit reports, and unqualified audit reports. The major purpose of these audit reports has been identified to secure the interests of the stakeholders and evaluate the fairness and reliability of the financial reports disclosed for different users. Besides, management letter is also ascertained to serve important functions for the stakeholders as well as for the board of directors. In this regard, management letters are determined to contain three major aspects including details of financial position of the audited company, recommendation of auditors and current and future concerns related to the operation of the audited firm. References Cerne, K., 2009. Influential Factors of Countrys Accounting System Development. Pregledni Rad, pp. 1-12. CGMA, No Date. Fraud Risk Management. Home. [Online] Available at: http://www.cgma.org/Resources/Reports/DownloadableDocuments/fraudriskmanagement.pdf [Accessed November 02, 2014]. Loughran, M., 2010. Auditing For Dummies. John Wiley & Sons. Porter, B. A., 2009. The Audit Trinity: The Key to Securing Corporate Accountability. Managerial Auditing Journal, Vol. 24 No. 2, pp. 156-182. Sinhgad Engineering Institutes, 2014. Accounting Concepts. Home. [Online] Available at: http://cms.sinhgad.edu/SIM_Web_Assets/Samplenotesofaccounting-SIBAR.pdf [Accessed November 02, 2014]. Weil, R. & et. al., 2012. Financial Accounting: An Introduction to Concepts, Methods and Uses. Cengage Learning. WA Government, 2011. Risk Management Guidelines. Home. [Online] Available at: https://www.riskcover.wa.gov.au/riskmanagement/pdf/rm_guidelines.pdf [Accessed November 02, 2014]. Whittington, O. R., 2013. Wiley CPA Examination Review 2013-2014, Outlines, and Study Guides. John Wiley & Sons. Read More
Cite this document
  • APA
  • MLA
  • CHICAGO
(Financial Systems and Auditing Essay Example | Topics and Well Written Essays - 5000 words, n.d.)
Financial Systems and Auditing Essay Example | Topics and Well Written Essays - 5000 words. https://studentshare.org/finance-accounting/1845026-financial-systems-and-auditing
(Financial Systems and Auditing Essay Example | Topics and Well Written Essays - 5000 Words)
Financial Systems and Auditing Essay Example | Topics and Well Written Essays - 5000 Words. https://studentshare.org/finance-accounting/1845026-financial-systems-and-auditing.
“Financial Systems and Auditing Essay Example | Topics and Well Written Essays - 5000 Words”. https://studentshare.org/finance-accounting/1845026-financial-systems-and-auditing.
  • Cited: 0 times
sponsored ads
We use cookies to create the best experience for you. Keep on browsing if you are OK with that, or find out how to manage cookies.
Contact Us