Financial graphs: true and fair?

Article Abstract:

Australian corporations manipulate the graphs of financial information that they use in their annual reports. These graphs are used to influence the reader of the report to think favorably of the company. These reports are not true and fair but enhanced when the financial news is favorable and distorted when the financial news is unfavorable.

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Funding intellectual capital: the valuation dilemma

Article Abstract:

A key resource in many of these companies is intellectual capital. Prior to investing in small companies, venture capitalists need to understand the concept and value of intellectual capital. Intellectual capacity and human skills are intangible assets that must be measured and understood before investments are made.

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Assurance services issues

Article Abstract:

Automated audit procedures can assist in continuous reporting and assurance services. Auditors must continue to update their knowledge and technical skills to provide excellent service. This value-added service increases the reliability of the information and the decisions that are made.

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