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ACCT 3005 Auditing Theory and Practice
Task:
Carry out an analytical review on the financial statements of these companies in the planning phase and identify areas of concern (high risk, problem areas) or comfort. Identify at least three areas for each company and justify your answer. (10 Marks)
Which audit procedures and/or tasks would you have planned to carry out in response to the high risks or problem areas identified above? Alternatively, in relation to which area would you have minimised your evidence gathering procedure?
Discuss ethical and legal responsibilities/liabilities of the auditors in case they would have given an inappropriate audit opinion. Discuss safeguards available to the auditors. (6 Marks)
At a time when many competitors have been forced to either hibernate or pare back their expenditure on business-critical functions, we have continued to invest in initiatives that will enhance our customer offerings and drive future growth in shareholder value.
Strengthening our technology platforms has been a priority during the pandemic and we have delivered gamechanging new platforms for customers of our extremely successful FCM and Corporate Traveller brands, along with other initiatives that have been outlined in Chris Galanty’s and Melanie Waters-Ryan’s columns.
Within our in-destination area, the Cross Hotels & Resorts hotel management business has expanded into Japan through a master franchise agreement with Tokyobased AB Accommo Company Limited. The agreement will eventually see seven properties – from Okinawa to Hokkaido – trading under Cross’s Away and Cross Vibe brands, with the inaugural property, Away Okinawa Kouri Island Resort, opening last month (July).
ACCT 3005 Auditing Theory and Practice
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