Audit Comparison for Martin Marietta Materials and CEMEX

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Essay #: 067186
Total text length is 6,615 characters (approximately 4.6 pages).

Excerpts from the Paper

The beginning:
Audit Comparison for Martin Marietta Materials and CEMEX
Martin Marietta Materials (MMM) is a manufacturing firm that employs over 4,500 people. MMM is the second largest producer in the United States of construction aggregates, which are coarse materials, such as sand and gravel used to construct roads, building foundations and sidewalks. The company owns and operates 285 quarries and distribution centers located in several states, the Bahamas and Nova Scotia (Martin Marietta Materials, 2010).
CEMEX is also a manufacturer of cement and aggregate building materials, but on a global level. CEMEX claims to be the largest supplier of ready-mix concrete and the third largest construction aggregates supplier worldwide. With 46,000 employees...
The end:
.....ble, because the same standards will be consistently applied. With this change on the horizon firms such as CEMEX and MMM would do well to take a conservative approach to their financial reporting.
References
CEMEX (Mexico) Annual Report 2010. (2010) pp. 6, 33, 43, 44, 45, 49. Retrieved from http://www.cemex.com/InvestorCenter/Reports.aspx
eStandards Forum. Financial Standards Foundation. (2010, March) Retrieved from http://www.estandardsforum.org/mexico/standards/international-standards-on-auditing
Martin Marietta Materials 2010 Annual Report. (2010) pp. 3, 7,8, 14, 49, 64, 75 Retrieved from http://ir.martinmarietta.com/annuals.cfm
Martin Marietta Materials. Profile. (2011) Retrieved from http://www.martinmarietta.com/Corporate/profile.asp