Attracting Foreign Direct Investment (FDI)
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This 6 page paper looks at the different influences that will attract FDI, considering how and why they are influential, hoe governments can have a direct impact with policies and giving some examples of how and where different polices have been successful. The bibliography cites 7 sources.
Filename: TEFDIattra.rtf

Audit Risk
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This 3 page paper considers what it mean by audit risk from the perspective of the external auditor and consider how they would approach auditing from a risk basis. The paper includes consideration of the different types of audit risk. The bibliography cites 3 sources.
Filename: TEriskaudit.rtf

Audit Risk
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A View of Legend Holding Limited: This 10 page paper provides an overview and assessment of audit risk by considering the specifics of the financial report for Legend Holding Limited in 1999. This paper reports specific issues for this relatively new economic company and provides a distinct view of the issue of audit risk as it applies to an understanding of fiscal changes. Bibliography lists 8 sources.
Filename: MHAudLeg.rtf

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

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

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

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