... International Auditing Practices Committee of the International Federation of Accountants (IFAC) e Maintains a continuing program of staff training and professional development for its audit staff ... performed in accordance with generally accepted auditing standards of the American Institute of Certified Public Accountants (AICPA), auditing standards that have been prescribed by the laws of the ... recipient in accordance with the terms of the agreement Audit of General Purpose Financial Statements 3. 5 A financial audit of the recipient's general purpose financial statements on an organization-wide...
Ngày tải lên: 19/06/2014, 21:20
... 32 5, 5 32 and 622 96 Audit Documentation……………………………………………………………………………………. 33 9 99 Consideration of Fraud in a Financial Statement Audit 23 0 , 31 6 and 33 3 Revised on January 20 06 This ... 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 SASs may ... No 62, Special Report .31 1, 34 1, 544 and 6 23 78 Consideration of Internal Control in a Financial Statement Audit: An Amendment to SAS No 55 110, 31 9, 32 4 and 32 5 79 Amendment...
Ngày tải lên: 19/06/2014, 21:20
Chapter 2: Selection of Independent Auditors_part3 potx
... conducted in accordance with AICPA standards It should also explain that a review is more limited in scope than an examination performed in accordance with AICPA standards, and state that an opinion ... contained in Chapter of U.S Government Auditing Standards Auditors may provide less extensive disclosure of fraud and illegal acts that are not material in either a quantitative or qualitative ... require that we plan and perform the audit to obtain reasonable assurance about whether the fund accountability statement is free of material misstatement An audit includes examining, on a test basis,...
Ngày tải lên: 19/06/2014, 21:20
Chapter 2: Selection of Independent Auditors_part4 ppt
... Government Auditing Standards .34 We noted certain immaterial instances of noncompliance that we have reported to the management of (name of recipient) in a separate letter dated August 15, 20 XX .35 This ... conditions of the Compact and related Agreements and laws and regulations applicable to (name of recipient) is the responsibility of (name of recipient)'s management As part of obtaining reasonable assurance ... this paragraph) 34 See U.S Government Auditing Standards, Chapter 5, paragraphs 5.18 - 5 .25 for reporting criteria 35 Exclude this paragraph if there are no immaterial instances of noncompliance...
Ngày tải lên: 19/06/2014, 21:20
Chapter 2: Selection of Independent Auditors_part5 pdf
... Firm’s Signature Date 43 For reporting guidance, see AICPA Statements of Standards for Attestation Engagements, Attestation Standard (AT) 100.64 44 This paragraph is illustrative only and can be modified ... DC 20 5 23 - 8100 TEL: 20 2-7 12- 5480/ 1 32 6 1150/1170 FAX: 20 2 -21 6 -35 98 38 01 *Inspector General Hotline for Reporting Fraud, Waste and Abuse Telephones:45 1-800- 23 0 -6 539 (inside the U.S.) or 20 2-7 12- 10 23 ... Government Auditing Standards or such standards as the principals may agree upon MCA and the SAI may agree that the SAI can contract an independent public accounting firm to perform audits of governmental...
Ngày tải lên: 19/06/2014, 21:20
Báo cáo khoa học:Bounds on the Tur´n density of PG(3, 2) a pot
... { 03, 0 23 } , {0 13, 01 23 } }, M( 02) = { {3, 0 23 } , { 03, 23 } , { 13, 01 23 } , {0 13, 1 23 } }, M( 12) = { {3, 1 23 } , { 03, 01 23 } , { 13, 23 } , {0 13, 0 23 } } and M(0 12) = { {3, 01 23 } , { 03, 1 23 } , { 13, 0 23 } , { 23 , 0 13} } Then ... { 23 , 0 23 } , {1 23 , 01 23 } }, M(1) = { {3, 13} , { 03, 0 13} , { 23 , 1 23 } , {0 23 , 01 23 } }, M (2) = { {3, 23 } , { 13, 1 23 } , { 03, 0 23 } , {0 13, 01 23 } } and M(0 12) = { {3, 01 23 } , { 03, 1 23 } , { 13, 0 23 } , { 23 , 0 13} } We then ... = { {3, 03} , { 13, 0 13} , { 23 , 0 23 } , {1 23 , 01 23 } }, M(1) = { {3, 13} , { 03, 0 13} , { 23 , 1 23 } , {0 23 , 01 23 } } and M (2) = { {3, 23 } , { 13, 1 23 } , { 03, 0 23 } , {0 13, 01 23 } } We then continue as in Case • Case...
Ngày tải lên: 07/08/2014, 08:20
báo cáo khoa học: "Experimental comparison of methods for simultaneous selection of two correlated traits in Tribolium. 2. Index selection and independent culling levels : a replicated single generation test" potx
... responses to selection obtained in each line was made by analysis of variance, mixed model, lines being considered as a fixed factor and replicates as a random factor Estimates of heritabilities and genetic ... programs, even though the advantages of minimal record maintenance and animal handling increase its attraction On the other hand, the arbitrary culling levels sometimes applied can be very far ... Laboratory and OBERTSON Domestic Animals, 37 - 52 Commonwealth Agricultural Bureaux, U.K ASMUSON R M., 1964 Combined selection for 23 1 -25 6 EN S B.K., R A. , 1964 An OBERTSON selection of two characters...
Ngày tải lên: 09/08/2014, 22:22
The gulf of mexico oil spill a corpus based study of metaphors in british and american media discourse 3 2
Ngày tải lên: 10/09/2015, 09:22
Formation of Aerobic Granular Sludge in a Continuous-Flow Reactor – Control Strategy for the Selection of Well-Settling Granular Sludge
... surface loading and aeration rates Formation of Aerobic Granular Sludge by Controlling Surface Loading and Aeration Rates Surface loading and aeration rates were initially set at 1 .2 m3/m2/d and ... both parameters should be gradually increased for the promotion of aerobic granulation < 125 m 20 125 -25 0 m 25 0- 420 m 25 (a) Surface loading rate: 0.6 m3/m2/d SWI (%/d) SWI (%/d) 25 15 10 20 10 ... The value of SVI gradually decreased due to aerobic granulation, as shown in Figs and As sludge settling ability increased, surface loading and aeration rates were gradually increased, and finally...
Ngày tải lên: 05/09/2013, 10:15
A contrastive analysis of passive voice between english and vietnamese
... Traditional Grammar 12 2 .2. 1 English passive constructions in traditional grammar 12 2 .2. 2 The phrase of By and With 17 2. 2 .3 Usage of English passive voice 18 2 .3 Passive ... 2 .3 Passive Voice in Functional grammar 2 .3. 1 Passive Types The passive clause in transitive analysis is classified in following main types: true passive, beneficiary -passive, range -passive and ... Voice in Functional grammar 19 2 .3. 1 Passive Types 19 2 .3. 2 The phrase of by and with 21 2. 4 Passive voice in Transformational-Generative grammar 21 2. 4.1 Introduction...
Ngày tải lên: 07/09/2013, 12:58
LUYỆN ĐỌC TIẾNG ANH QUA TÁC PHẨM VĂN HỌC-THE ADVENTURES OF SHERLOCK HOMES -ARTHUR CONAN DOYLE 3-2
... that may hang from a boot-lace Now, what did you gather from that woman's appearance? Describe it." "Well, she had a slate-colored, broad-brimmed straw hat, with a feather of a brickish ... bridegroom of Miss Mary Sutherland A professional case of great gravity was engaging my own attention at the time, and the whole of next day I was busy at the bedside of the sufferer It was not until ... The man who entered was a sturdy, middle-sized fellow, some thirty years of age, clean-shaven, and sallow-skinned, with a bland, insinuating manner, and a pair of wonderfully sharp and penetrating...
Ngày tải lên: 29/10/2013, 02:15
Tài liệu Activity 3.2: Identifying Sources of Information doc
... 18 Activity 3. 2: Identifying Sources of Information Exercise 1: Identifying Sources of Information ! Develop a list of sources of information Review the information in the Ferguson and Bardell, ... Ferguson and Bardell, Inc case study In the following table, list examples for each source of information You will discuss your results in a class discussion Sources Examples Artifacts Systems People...
Ngày tải lên: 24/01/2014, 10:20
Tài liệu Lab 3.2.5 Configuring Message-of-the-Day (MOTD) pptx
... a description for the interface a The login banner should be a warning not to attempt login unless authorized In the following space, enter an appropriate warning banner The message can contain ... completion of the previous steps, logoff by typing exit Turn the router off 2- 4 CCNA 2: Routers and Routing Basics v 3. 0 - Lab 3. 2. 5 Copyright 20 03, Cisco Systems, Inc Erasing and reloading the ... performed 3- 4 CCNA 2: Routers and Routing Basics v 3. 0 - Lab 3. 2. 5 Copyright 20 03, Cisco Systems, Inc Router Interface Summary Router Ethernet Ethernet Serial Serial Interface Model Interface #1...
Ngày tải lên: 24/01/2014, 19:20
Tài liệu Lab 3.2.5 Configuring Message of the Day pdf
... unless authorized In the following space, enter an appropriate warning banner The message can contain any printable character as well as spaces and carriage returns ... get started! Press Enter The router is ready for the assigned lab to be performed 3- 4 CCNA 2: Routers and Routing Basics v 3. 0 - Lab 3. 2. 5 Copyright 20 03, Cisco Systems, Inc Router Interface ... interface chart does not include any other type of interface even though a specific router may contain one An example of this might be an ISDN BRI interface The string in parenthesis is the legal abbreviation...
Ngày tải lên: 24/01/2014, 19:20
Create pictures worth framing with this selection of tips 3
... easier to produce quality photos Do not use the flash on a camera unless you are in a darker location Using a flash outdoors in a location that already has a lot of light will just make your picture ... cameras have an automatic flash setting so that your camera knows when the flash is needed Many cameras allow you to set the white balance This setting tells the camera which colors to see as ... shooting images that are crisp and very sharp Many cameras have an automatic stabilizer built right into it to allow for some leeway If you are still having problems keeping your camera steady, invest...
Ngày tải lên: 27/01/2014, 16:09
Establishment of a Co-operation Network of Passive House Promoters (PASS-NET) pptx
... 40.000 32 .450 30 .000 21 .500 20 .000 10.000 2 13 395 7 62 1 .38 2 20 00 20 01 20 02 20 03 20 04 20 05 20 06 20 07 20 08 20 09 20 10 20 11 20 12 14 . 32 0 6.717 9.698 2. 531 4.485 Stand 25 .05 .20 09 Results of ... 4.000.000 2. 000.000 20 00 20 01 20 02 20 03 20 04 20 05 20 06 20 07 20 08 20 09 20 10 20 11 20 12 20 13 20 14 20 15 Sum of saved MWh /a with built Passivhaus standard Passivhaus trends in the 10 PASS-NET ... 7 62 1 .38 2 20 00 20 01 20 02 20 03 20 04 20 05 20 06 20 07 20 08 20 09 20 10 20 11 20 12 14 . 32 0 6.717 9.698 2. 531 4.485 Forecast of the built Passivhaus buildings in the 10 PASS-NET countries according...
Ngày tải lên: 17/03/2014, 00:20
Báo cáo Y học: Identification of a critical lysine residue at the active site in glyceraldehyde-3-phosphate dehydrogenase of Ehrlich ascites carcinoma cell ppt
... 185 –1 92 26 Lal, A. K., Kayastha, A. M & Malhotra, O.P (1997) Interactions of aldolase and glyceralde -3- phosphate dehydrogenase: Molecular mass studies Biochem Mol Biol Int 42, 507–515 27 Casati, ... excessive ATP formation in cells may lead to malignancy Curr Sci 75, 1 03 –1 13 Tokunaga, K., Nakamura, Y., Sakata, K., Fujimori, K., Ohkubo, M., Sawada, K & Sakiyama, S (1987) Enhanced expression of ... human mammary epithelial cell lines: BT -20 and MCF-7 Regulation of gene expression by 1 ,25 -dihydroxy vitamin D3 (1 ,25 -(OH)2D3) Cancer Lett 64, 21 9– 22 4 Nakano, M., Funayama, S., De Oliveira,...
Ngày tải lên: 24/03/2014, 04:21
Báo cáo khoa học: Selection of a CXCR4 antagonist from a human heavy chain CDR3-derived phage library doc
... Biochim Biophys Acta 1780, 914– 920 Tamamura H, Imai M, Ishihara T, Masuda M, Funakoshi H, Oyake H, Murakami T, Arakaki R, Nakashima H, Otaka A et al (1998) Pharmacophore identification of a chemokine ... 1 .2 8 .2 8.0 4.5 1.8 8.1 23 1.8 1.5 1 .2 8 .2 1.4 1.4 1 .2 2.1 3. 7 5.7 1.5 9.6 43 26 29 28 11 18 24 40 13 38 31 39 30 ´ FEBS Journal 27 8 (20 11) 28 67 28 78 ª 20 11 CRP - Sante Journal compilation ª 20 11 ... Biol 33 4, 733 –749 36 Raaphorst FM, Raman CS, Tami J, Fischbach M & Sanz I (1997) Human Ig heavy chain CDR3 regions in 28 78 37 38 39 40 41 42 43 44 45 46 adult bone marrow pre-B cells display an adult...
Ngày tải lên: 28/03/2014, 22:20
Báo cáo khoa học: Identification of a preferred substrate peptide for transglutaminase 3 and detection of in situ activity in skin and hair follicles pdf
... 33 Hitomi K, Kitamura M, Alea MP, Ceylan I, Thomas V & El Alaoui S (20 09) A specific colorimetric assay for measuring of transglutaminase and Factor XIII activities Anal Biochem 39 4, 28 1 2 83 34 ... Presland RB, Nakayama T, Fleckman P, Dale BA & Maki M (20 03) Analysis of epidermaltype transglutaminase (transglutaminase 3) in human stratified epithelia and cultured keratinocytes using monoclonal ... 2 73, 23 2 97– 23 3 03 36 Candi E, Tarcsa E, Idler WW, Kartasova T, Marekov LN & Steinert PM (1999) Transglutaminase cross-linking properties of the small proline-rich family of FEBS Journal 27 7 (20 10)...
Ngày tải lên: 29/03/2014, 21:20