trial‚ it’s very hard to get around that kind of activity by the- by the senior management. Question 3: How was Phar-Mor successful in fooling Coopers & Lybrand? Auditors can’t check the entire inventory in every story. Moreover‚ Coopers‚ having won the Phar-Mor account with a very low bid‚ wanted to limit its costs‚ so Coopers checked only four stores out of 129. And get this. Phar-Mor found out from Coopers which locations would be checked months in advance. So when Coopers arrived to examine
Premium Auditing Financial audit Audit
CUCMSQMS‐ACA‐FOP‐FRM003 CUCMSQMS‐ACA‐FOP‐FRM004 TIMETABLE COVER FORM YEAR : SEMESTER : SESSION : 3 THREE 2 TWO 2012 ‐13 COURSE CODE CREDIT HOURS COURSE TITLE PHAR 3163 PHAR 3173 PHAR 3462 PHAR 3752 PHAR 3772 PHAR 3553 PHAR 3914 Prepared by: Year 3 Coordinator 3 3 3 2 2 3 4 PHARMACOGNOSY& PHYTOCHEMISTRY QUALITY ASSURANCE PHARMACOLOGY OF CNS VETERINARY PHARMACY COSMETICS & NUTRACEUTICALS HOSPITAL & PRIMARY CARE PRACTICE RESEARCH PROJECT 1 Verified by:
Premium Muhammad Trigraph
Inventory Chicanery Tempts More Firms‚ Fools More Auditors A Quick Way to Pad Profits‚ It Is Often Revealed Only When Concern Collapses A Barrel Full of Sweepings By LEE BERTON Staff Reporter of THE WALL STREET JOURNAL December 14‚ 1992 Why do so many accountants fail to warn the public that the companies they audit are on the verge of collapse? Increasingly‚ experts are blaming inventory fraud. "When companies are desperate to stay afloat‚ inventory fraud is the easiest
Premium Marketing Management Retailing
“The meaning of a message is the change which it produces in the image”.[1] In order to be a good political leader‚ you have to progress certain traits over time. You are not born a good political leader you have to be made in to a good political leader. To be a good political leader you must have will power and determination to succeed. A good political leader in order to succeed needs a good education‚ training and experience. “Leadership is a process by which a person influences others to accomplish
Premium Leadership
“An organization is a place with definite goals and objectives. It has several people working to achieve those goals. Some work at a smaller level‚ while some work at a higher level. However‚ everyone works for the development of the organization. Planning‚ organizing‚ managing‚ controlling and sustaining are the keys to organizational growth and development. At the departmental level‚ all these tasks are done by the supervisory level people and the junior management. But‚ who is the person taking
Premium Chief executive officer Executive officer Executive director
Intentional collusion of auditors and their clients is is not the major cause of Audit integrity. Most of the times‚ auditors find it difficult to become objective. In 1992‚ Phar-Mor‚ Inc. drugstore in the United States seeking a court protection from corruption failed a court case. The previous auditors‚ Coopers & Lybrand‚ Phar-Mor’s failed to state inventory inflation and manipulation of finanicial that lead to overstating of $985 million earnings in a period of three years. The judges found
Premium Financial audit Audit Auditing
Culture‚ way of life. Culture is different to many people around the world. It can be how and where you live‚ the clothes you wear‚ what you eat‚ the music you listen to and much more. It can be a particular society with different art and manners. Culture can be behavior and characteristics of a social group or organization. Culture is any and every way that people of a group (family‚ tribe‚ nation etc...) interact with each other. It is the internality of the distinct ways of their interaction
Free Australia Culture of Australia
NSG 507 Genetics 1 (1-0) NSG 505 Informatics for Healthcare 2 (2-0) Total for Summer Term Year 1 6 (5-1) Fall NSG 621 Pathophysiology 3 (3-0) NSG 603 Health Assessment 3 (2-1) NSG 523 Medication Safety in Healthcare 1 (1-0) PHAR 699 Pharmacology 3 (3-0) NSG 504 Intro to Professional Practice 3 (2-1) NSG 524 Nursing Skills Lab I 1 (0-1) NSG 506 Mental Health 3 (2-1) Total for Fall Term Year 1 17 (13-4) Spring NSG 601 Adult Health 7 (4-3) NSG 512 Adult Health
Premium Health care Nursing Medicine
Introduction The purpose of this report is to analysis the chosen tourism business and product called “SEA WORLD RESORT & WATER PARK-gold coast Australia”. The report will be discussed about the impact of the particular tourism business and the products create. Furthermore with details in what measures and practices does the business have in place to minimize the impacts? Follow by what can be done further in order to reduce the negative impacts and create the positive ones? Description of
Premium Ocean Water
‘Sport plays a key role in defining what it means to be Australian.’ To what extent do you agree with this statement? When defining what it means to be Australian the most important aspect is that it is a nation that grew from peace- not war. Sport in Australia plays a major role in contributing peace. The basic rules of sport establish the essential values for a peaceful world. Australians love playing sports. A recent national survey indicated that more than eleven million Australians aged fifteen
Premium Sociology Sport Australia