2−ratification of independent registered public accounting firm

... Huaweixin Certified Public Accountants Co Ltd Beijing Senheguang Certified Public Accountants Co.,Ltd Beijing Topson Certified Public Accountants Co., Ltd Beijing Yongtuo Certified Public Accountants ... LaVine & Associates CPAs, Inc Lavine, Lofgren, Morris & Engelberg, LLP Lawler Partners LAWRENCE HOFFMAN, CERTIFIED PUBLIC ACCOUNTANT, P.C LBA Certified Public Accountants, P.A LBB & Associates ... PKF O'Connor Davies, a Division of O'Connor Davies, LLP PKF P.C PKF, Certified Public Accountants, A Professional Corporation Plante & Moran, PLLC PLS CPA A PROFESSIONAL CORPORATION PMB Helin...

Ngày tải lên: 06/03/2014, 21:20

... the provision of non-audit services creates a conflict of interest, the public accounting industry argues that the two services are capable of remaining independent of one another Firms believe ... on the part of the public accounting firms, who lobbied Congress, and Congress put pressure on the SEC to compromise significantly (Reutter, 2002) In this case, public accounting firms were making ... expertise of public accountants can improve the financial success of publicly traded companies as long as it is not at the expense of accurate and reliable audit services performed for these firms...

Ngày tải lên: 23/03/2014, 00:20

... Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited ... without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited ... without permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited...

Ngày tải lên: 03/06/2014, 02:11

... registered public accounting firms and for conducting inspections to Page 45 GAO-04-216 Public Accounting Firms determine compliance of each registered public accounting firm with the rules of ... 15,000 public company clients registered with the SEC, of which the Big public accounting firms12 had about 70 percent of these public company clients and another 88 public accounting firms had ... firm rotation3 of public accounting firms was necessary to maintain the objectivity of audits, while other witnesses believed that public accounting firm rotation could be disruptive to the public...

Ngày tải lên: 23/03/2014, 03:20

... standards of the American Institute of Certified Public Accountants (AICPA), auditing standards that have been prescribed by the laws of the country or adopted by an association of public accountants ... Usually, and at the discretion of the OIG, the OIG will perform a Quality Control Review (QCR) before the firm is included in the list of approved firms If the firm changes its partnership agreement ... Standards OIG may remove firms that fail to meet this objective from the list of auditors eligible to perform audits of MCC agreements OIG may periodically remove firms on any of the approved lists...

Ngày tải lên: 19/06/2014, 21:20

... CO (Independent Auditor) Address of Independent Auditor We are providing this letter in connection with your audit(s) of the (identification of financial statements) of (name of entity) as of ... sections of the American Institute of Certified Public Accountants (AICPA) Codification of Statements on Auditing Standards (SASs) may be applicable to audits of MCC funds The AICPA Codification of ... financial statements 4.26 The results of the audit of the indirect cost rate should be presented in a schedule of computation of indirect cost rate (see Example 6.3 of these Guidelines) This schedule...

Ngày tải lên: 19/06/2014, 21:20

... legal proceedings f The schedule of computation of indirect cost rate (see Example 6.3 of these Guidelines) and the auditor's report on the schedule of computation of indirect cost rate This should ... www.adultpdf.com 43 Example 6.3 - Illustrative Schedule of Computation of Indirect Cost Rate (NAME OF RECIPIENT) SCHEDULE OF COMPUTATION OF INDIRECT COST RATE For the Year Ended December 20XX ... Unqualified Opinion Independent Auditor's Report25 Board of Directors Name of Recipient Organization Complete Mailing Address We have audited the fund accountability statement of (name of recipient)...

Ngày tải lên: 19/06/2014, 21:20

... Qualified Opinion Independent Auditor's Report Board of Directors Name of Recipient Organization Complete Mailing Address We have audited the fund accountability statement of (name of recipient) ... consideration of (name of recipient)’s internal control over financial reporting and our tests of its compliance with certain provisions of laws and regulations Those reports are an integral part of an ... Noted Independent Auditor's Report on Internal Control Board of Directors Name of Recipient Organization Complete Mailing Address We have audited the fund accountability statement of (name of recipient)...

Ngày tải lên: 19/06/2014, 21:20

... numbers of MCA agreements to be covered by the audits • Fiscal year to be covered by the audits • Name of the auditors (SAI or public accounting firm) • Name of the entity in charge of supervising ... (QCRs) of the workpapers of a sample of audit reports The OIG will notify the auditee of the results of the QCRs If the OIG does not accept an audit report because of deficiencies in the work of ... Board of Directors Name of Recipient Organization Complete Mailing Address We have reviewed the accompanying schedule of counterpart contributions of (name of recipient) for the period (date of...

Ngày tải lên: 19/06/2014, 21:20

Ngày tải lên: 30/03/2014, 01:20

... c p sách báo c lưu tr r ng rãi Internet Trong vi t ã tìm hi u v công ngh Raid(Redundant Array of Independent Disks) - M ng D Phòng T o Nên T Các ĩa c L p Ch c c a công ngh sau: Trong công vi ... U CÔNG NGH RAID A TÌM HI U CÔNG NGH RAID I RAID LÀ GÌ? - RAID ch vi t t t c a Redundant Array of Independent Disks Ban u, RAID c s d ng m t gi i pháp phòng h cho phép ghi d li u lên nhi u ĩa ... khai RAID có hai lo i Hardware RAID Software RAID H u li u h t máy ch u s d ng Hardware RAID có nhi u tính cao c p Trong vi t s trình bày cách thi t l p Software RAID Windows m b o an toàn Server...

Ngày tải lên: 27/08/2012, 09:03

... explain the growing drift of women (and decline of men) into public relations – a profession that is male-managed The issue of women in public relations, or the ‘feminisation of public relations’ was ... Table 51: Students’ and professionals’ awareness of gender imbalance 183 Table 52: Professionals’ awareness of imbalance 184 Table 53: Level of awareness of imbalance 185 ... numbers of women and numerical decline of men within public relations in Perth, Western Australia, by considering the development of public relations and how it has impacted on the composition of...

Ngày tải lên: 06/04/2013, 18:44

... excellent performance of the public officials (Morrison, 2000) Taken together, Kim (2006) and Lee, Nam, Park, and Lee (2006) strongly suggested that research on job performance of public officials is ... with regard to the public service poor performance, such as delays in service provision, unfair actions/decisions of the administrators, abuse of power, misconduct of the officials, and failure ... preliminary investigation of the psychometric properties of the Malay language version of the job performance instrument with a sample of respondents from the Malaysian Public Service agencies...

Ngày tải lên: 11/09/2013, 11:44

... (play) The action was happening at a point of football time woke Mary (wake) actions, one right after Two short _ when the alarm clock (go) off went another met One short her teacher ... Why? To make it more realistic Unit 2: LANGUAGE FOCUS REVIEW OF TENSES 1.Present simple indicating past time 2.The past simple, past progressive and past perfect ... describe what happened and ended in the past Past simple (V2-ed) One action was happening at a point of time in the past Past progressive (were/was+Ving) One action happened right after another One...

Ngày tải lên: 19/09/2013, 09:10

... reserved Microsoft, MS-DOS, Windows, Windows NT, Visual Studio are either registered trademarks or trademarks of Microsoft Corporation in the U.S.A and/or other countries The names of actual companies ... XP The Microsoft strategy is to offer a broad range of Windows-based, embedded operating-system solutions to meet the diverse needs of customers Ultimately, the design requirements of your device ... installed Included as part of the Smart Device Extensions, is a set of pre-built device profiles An embedded device profile contains information necessary to build specific types of applications that...

Ngày tải lên: 18/10/2013, 17:15

... Attack Of The Killer Fortune Cookies The The The The The sum of 25 and is 30 difference of 25 and is 20 product of 25 and is 125 quotient after division of 25 and is remainder after division of 25 ... comparison is based on both the first character of the string, and the number of characters in Flavour Of The Month The JSP Files (part 2): Attack Of The Killer Fortune Cookies the string One string ... The JSP Files (part 2): Attack Of The Killer Fortune Cookies Table of Contents Overdrive Adding It All Up Flavour Of The Month .5 Turning...

Ngày tải lên: 19/10/2013, 02:15

... physical structure of your network, whereas domains map the logical structure of your organization The logical and physical structures of Active Directory are independent of each other, which ... Server, Visual Studios, and Win32, are either registered trademarks or trademarks of Microsoft Corporation in the U.S.A and/or other countries The names of companies, products, people, characters, ... and structural components of the Active Directory™ directory service in Microsoft® Windows® 2000 At the end of this module, students will be able to: „# Describe the role of Active Directory in...

Ngày tải lên: 22/10/2013, 16:15

... of Microsoft Corporation in the U.S.A and/or other countries The names of actual companies and products mentioned herein may be the trademarks of their respective owners Module 2: Overview of ... are supplied with the software development kit (SDK) Module 2: Overview of C# Overview Topic Objective To provide an overview of the module topics and objectives Structure of a C# Program Lead-in ... blocks of a C# program 4 Module 2: Overview of C# The Class Topic Objective To point out that every C# application is a collection of classes Lead-in A C# application is a collection of one...

Ngày tải lên: 22/10/2013, 16:15

... energy eigenstates j j i of the electron and the eigenstates jnm i of optical field of each mode m Here J is a label for the combination of electron states and states of field modes ( j and {nm}), ... been made of Eqs (2.34), (2.36b), and (2.39) Application of hCJ j to both sides of Eq (2.41), with the use of the orthonormal relation Copyright â 2004 Marcel Dekker, Inc Interaction of Electrons ...  OFI t=2ị  t 2 jCF tịj2 ẳ jhCF jHi jCI ij2 sin OFI t=2 h  2:48ị As shown in Fig 2.3, the absolute value of the amplitude of the states of OFI ẳ 0, with respect to the initial state jCI i at...

Ngày tải lên: 23/10/2013, 20:15

... in a survey of 102 electronics firms worldwide made by the consulting firm McKinsey, innovation provided the majority of growth for the top third of the companies, in terms of profitability and ... leading the pack of firms offering a new range of sophisticated services to their corporate customers, quite different from the traditional hardware maintenance and repair services Some firms are computer ... the hundreds of FM channels Thirty years ago, all of that technology would have filled the entire floor of an office building Today it fits into a compact device that fits in the palm of the person...

Ngày tải lên: 24/10/2013, 07:20