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Assessment tasks:
This assignment requires you to revisit the case of the collapse of US energy giant Enron Ltd. Your revisit starts with a reading of the excerpts from memos written by Enron executive Sherron Watkins and delivered to Enron Chairman Ken Lay outlining the accounting irregularities at Enron just before its demise. Carefully read the excerpts of the memos titled, "Dear Mr. Lay" provided by your lecturer. This set of memos capture the essence of some of the accounting and business anomalies that were taking place at Enron before its collapse.
Required:
Conduct your own research on the events leading to the collapse of Enron and identify the series of questionable business deals by Enron, in particular, between Enron and Raptor, and between Enron and Condor. How those deals were accounted for in the financial statements?
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what are the things we need to check in statutory audit of bank?
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should your test for unrecorded liabilities be affected by the fact that a letter is obtained in which a responsible management official certifies that to the test of his knowledge
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Procedures in computing the work of the expert The auditor must obtain reasonable assurance that the expert's work constitutes appropriate audit evidence in support of the fina
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