Formation, Operation, Termination and Liquidation of Partnerships and Auditing in Government Organizations

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“Formation, Operation, Termination and Liquidation of Partnerships”

Please respond to the following:

  • Assume that John, James, and Jane are considering creating a legal business entity to develop and market their idea for a web application. Recommend the most appropriate type of business activity (i.e., a general partnership, a limited liability partnership, or a limited liability company) for them to form. Provide a rationale for your response.
  • Determine the main purpose of a statement of realization and liquidation, and discuss the major information that the primary parties can gain from a statement of realization and liquidation in order to grasp the major events of the liquidation process. Next, suggest the most critical information to disseminate to the partners and creditors during liquidation. Justify your response.
  • references included and in a document separate

“Auditing in Government Organizations” Please respond to the following:

    • Go to the General Accountability Office (GAO) Website to review the materials recently issued in “Yellow Book”, located at

      http://www.gao.gov/yellowbook/overview

      . Compare and summarize the three (3) primary types of government audits: financial audits, attestation engagements, and performance audits. Examine how the GAO Yellow Book guides the audit process.
    • Go to the AICPA Website to review the materials on The Single Audit Act, located at

      http://www.aicpa.org/Advocacy/Issues/Pages/AuditsofFederalFunds_SingleAudits.aspx

      and Subpart F of the Code of Federal Regulations (CFR) Part 200 located at https://www.gpo.gov/fdsys/pkg/FR-2013-12-26/pdf/2013-30465.pdf. Discuss major provisions and implications of the Single Audit Act and identify to whom it applies.
    • references included and in a document separate
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