ACCTG456 Lecture Notes - Income Statement
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Cba chartered accountants is a successful mid-tier accounting firm with a large range of clients across canada. During 2011, cba gained a new client, health care group (hcg), which owns. River valley centre, a private treatment centre. Gardens nursing ltd. , a private nursing centre. Laser care limited, a private clinic that specializes in laser treatment of skin defects. The year end for all hcg entities is june 30th. The audit partner for the audit of hcg, tania clark, has discovered that two (2) months before the end of the financial year, one (1) of the senior nursing staff at gardens nursing ltd. was dismissed. Her employment was terminated after it was discovered that she had worked in collusion with a number of clients/patients to reduce their fees. The nurse would then take secret payments from the patients. The employee/nurase had access to the patient database.