Auditing Intangible Assets
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This 4 page paper looks at case supplied by the student. The company has used transfers between different companies to create goodwill which is being used to hide $7 million losses. The paper considers disposition from the auditors perspective and looks at the way in which the intangible assets including goodwill, can be tested and measured during the audit process in order to give a fair picture of the company. The bibliography cites 3 sources.
Filename: TEaudintan.rtf
Paper Title: Auditing Intangible Assets

Auditing Risk
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This 6 page paper considers what is meant by audit risk and the types of audit risk that exist; inherent, control and detection. This is applied to a range of scenarios supplied by the student. The aspect of inherent risk and inventory is also discussed. The second part of the paper looks at how the debtors figure may be established as correct in an audit. The bibliography cites 4 sources.
Filename: TEauditrisk.rtf
Paper Title: Auditing Risk

Auditor Independence
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A 7 page paper discussing the Big 5's reactions to changes in SEC auditing rules that now disallow accounting firms from acting as consultants to the same firms they audit. It has divided the industry, with the AICPA and three firms vehemently opposed to SEC interference, while the other two firms (PricewaterhouseCoopers and Ernst & Young) have taken much more moderate positions and expressed disappointment that the AICPA has chosen not to "represent all its members" in the matter. The paper discusses accounting ethics and the likely implications on a global scales. Bbliography lists 9 sources.
Filename: KSauditInd.wps
Paper Title: Auditor Independence

Auditors' Value
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A 5 page paper discussing the continued relevance of the audit and auditor for stakeholders in today's business environment. Perhaps the greatest value of the auditor is as the entity insisting on uniformity over time. This position also keeps the auditor in the position of "watchdog" rather than "bloodhound." Auditors may or may not be able to uncover intentional deception, but their role in ensuring uniformity over time is valuable to all stakeholders, particularly investors. Bibliography lists 7 sources.
Filename: KSauditVal.rtf
Paper Title: Auditors' Value

Australia - Indonesia Relations Analyzed
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This 5 page research paper evaluates Australia's primary objectives and how it seeks to achieve them through their relations with Indonesia. Specifically discussed are Australia's political stands and how their relationship with Indonesia accomplishes these objectives. Bibliography lists 10 sources.
Filename: Austindo.rtf
Paper Title: Australia - Indonesia Relations Analyzed

Australia and the US; A Comparison
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This 4 page paper compares the US and Australia by looking that the GDP level growth and profile, unemployment levels, quality of life, environmental issues and the role f the government and the welfare state. The bibliography cites 5 sources.
Filename: TEaustUS.rtf
Paper Title: Australia and the US; A Comparison

Australia's External Debt Situation
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This 5 page paper examines the level and patterns of Australia's external debt during the 1990's and into the twenty first century. The writer also considers the government economic policies that accompanied this debt. The bibliography cites 5 sources.
Filename: TEaustdb.rtf
Paper Title: Australia's External Debt Situation

Australian Capital Gains Tax; A Case Study
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This 19 page paper examines a case study assessing a Capital Gains Tax position using Australian Capital Gains Tax Legislation. The paper uses a case supplied by the student, where an asset is bought, changed, improved and then sold for cash and shares. Each event is examined and the impact on the CGT assessment is explained. The bibliography cites 8 sources.
Filename: TEaucgtcase.rtf
Paper Title: Australian Capital Gains Tax; A Case Study

Australian Effects of the Collapse of HIH Insurance Ltd.
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A 4 page paper discussing management’s deficiencies and the costs to small business in Australian resulting from the collapse of HIH Insurance. Executives in companies such as these appear to share several common characteristics, among them loss of sight of their responsibilities to customers, shareholders and employees. In the case of HIH Insurance, the company’s collapse adversely affected far more than only those directly associated with the company. Bibliography lists - sources.
Filename: KSmgmtHIHaus.rtf
Paper Title: Australian Effects of the Collapse of HIH Insurance Ltd.

Australian Financial Markets
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A 15 page paper discussing Australia's current financial markets. The Australian government is coming under growing pressure to increase the competitiveness of the country's financial market. A number of problems have arisen because the government has little or no experience in the financial industry and because it is not prepared to invest large sums of money in this area. The Australian stock market has made a remarkable performance in the past few years, primarily due to a healthy economy, a two percent inflation rate and the promotion and application of numerous restructuring efforts by Australian corporations. Bibliography lists 17 sources.
Filename: BWaust.wps
Paper Title: Australian Financial Markets