Audit Analysis Qantas Airline Limited

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Submitted by to the category Business and Industry on 05/24/2013 07:31 AM

Table Of Contents

1. Background 2

2. SWOT Analysis 2

Strength 2

Weaknesses 3

Opportunities 3

Threats 4

3. Specific laws and regulations that would be applicable 5

1. Fatigue Regulation for flight crew 5

2. Economic Regulation of Airports and Air navigation Service Providers 5

3. Aircraft Noise Certification 5

4. EU CO2 emission regulation 5

4. Level of the reliance of Qantas Group 5

1. The independence of directors 5

2. External audit committee 6

5. Planning materiality level to be applied to Qantas Group 6

1. Materiality base according to the nature of Qantas 6

2. Materiality percentage 6

3. Value of planning materiality level 7

6. The impacts on audit planning by Qantas split. 7

1. Research Business Environment 7

2. Access the risks 8

7. Audit Risk Assessment 9

1. Property, Plant and Equipment 9

2. Revenue Received in Advance 9

Bibliography 10

Iksung Choi 10

Teho Park 10

Hana Kim 11

Soohyun Park 11

1. Background

Qantas Airways Limited (Qantas), which was founded in the Queensland outback in 1920, provides both international and domestic airline services across a network of 173 destinations in 42 countries with more than 35,000 employees. The name of Qantas stands for Queensland and Northern Territory Aerial Services. The main business of Qantas is the transportation of customers using two complementary airlines, Qantas and Jetstar. Qantas also operates subsidiary business in other airlines.

2. SWOT Analysis

Strength

1. Strong corporate image

Qantas is recognized as world’s leading long distance airline and renowned as the second oldest. The company is notable in Asia-pacific and Western Europe.

2. Frequent Flyer Program

There is Frequent Flyer Program which is the huge and popular loyalty program deals with about 6.8 million customers including more than 400 partners. This creates brand loyalty to new passengers.

3. Excellent customer service

Qantas try to offer passengers with a wide-range of...

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