audit basic flaws in the audit

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 18/02/2014, 05:20

Ngày tải lên: 29/03/2014, 22:20

Ngày tải lên: 18/02/2014, 05:20

... of the survey instruments used, providing datasets and undertaking a critical reading of the final report. • Dr Eugene Lottering and Lara Sukhdeo of the Innovation Fund who engaged in the ... Director of the Innovation Fund. Attached as Appendix A is the interview schedule for these meetings, the aim of which was to: • Introduce the project to the directors of THRIP and the Innovation ... and involvement in the project by THRIP. The Innovation Fund, having been moved to the National Research Foundation (NRF) only months before the study, was engaged in an intensive internal audit...

Ngày tải lên: 06/03/2014, 05:22

... of hardwood but not in cooking time. Generally speaking, further processing in the fiber production line such as screening, bleaching and drying is largely the same for the non-wood fibers ... of the mill was obtained by using available data in the mill. The comparison of energy consumption of the mill with standards are presented in table 5.3. The results indicated that the ... of the pulp and paper production. The main processing sections consuming water are washing, diluting pulp before pumped to beaters, beating and paper making. Actually, in this mill beating...

Ngày tải lên: 09/03/2014, 01:20

... and the Implications for the Auditor’s Report Basedon the audit evidenceobtained, the auditor concludeswhethermanagement’suseof the going concernassumption in the preparationof the nancial statementsisappropriateanddetermineswhattype ofopinionistobeissued in the circumstances.If the auditorconcurswithmanagement’sassessment,an unqualiedopinion ... byincludinganappropri- ateemphasisofmatterparagraphif the disclosure in the nancialstatementsisadequate. 24  Managementmayconsideritappropriatetomake disclosures in ordertoreassureusersof the nancial statementsabout the entity’snancialposition in the lightof the generaluncertainty.Suchdisclosures may,therefore,reectonly the existenceofgeneral, orsystemic,risk.Suchdisclosuresmaybeconsid- eredimportantandappropriate in the circumstances toensurethat the nancialpositionof the entity isplaced in appropriatecontextgiven the general economicconditionsandhowthoseconditionsmay affect the entity.However, the factthatmanagement hasincludedsuchdisclosures in the nancialstate- mentsdoesnotnecessarilymeanthatthereisamate- rialuncertaintythatwarrantsanemphasisofmatter paragraph in the nancialstatements. If,on the otherhand, the uncertaintyarisesnotonly asaresultof the systemicpositionbutalsobecause ofcircumstancesspecicto the entity,itismore likelythat the auditorwilljudgeittobematerial. The decisionastowhetheradiscloseduncertaintyis a“materialuncertainty”of the kindenvisagedbythis requirement(andbyIAS1 25 )isadifcultone.As indicatedabove,amaterialuncertaintyexistswhen the magnitudeofitspotentialimpactissuchthat, in the auditor’sjudgment,cleardisclosureof the nature andimplicationsof the uncertaintyisnecessaryfor the presentationof the nancialstatementsnottobe misleading. 26  Aspartof the IAASB’sClarityproject,ISA570was redraftedbutnotrevised.Aspartof the redrafting, the IAASBsoughttoclarify the meaningofparagraph 31of the extantISAthatdescribeswhenamaterial uncertaintyexists. In ISA570(Redrafted),thishas insufcientlydrawntogethertoenable the userof the nancialstatementstoobtainanunderstandingof the position. As in every audit, circumstancesmayarisethat require the auditortomodify the opinion in the auditor’sreport(i.e.,byissuingaqualied,adverse oradisclaimerofopinion). 22 Theseare: • ... The auditorisunabletoobtainsufcientap- propriate audit evidenceaboutwhether the goingconcernassumptionisappropriate; • The auditordisagreeswith the information included in the nancialstatements in relation togoingconcern,becauseitisinsufcientor incorrect;and •...

Ngày tải lên: 15/03/2014, 20:20

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Ngày tải lên: 29/03/2014, 18:20

Ngày tải lên: 29/03/2014, 22:20

Ngày tải lên: 29/03/2014, 22:20

Ngày tải lên: 01/06/2014, 14:03

Ngày tải lên: 05/09/2013, 16:11

... lymphocytes scattered in the lamina propria and intraepithelial lymphocytes spread in the intestinal epithelia. The immune system of infants is not fully developed. The structures of the mucosal immune ... leaded in order to reduce the incidence of NEC in this group of children. 8. Probiotics and infections The most valid indication of the probiotic remains the decrease of intestinal infections. In ... of the intestine is important for the development of the immune system. The intestine has an important function in working as a barrier.This barrier is maintained by tight-junctions between the...

Ngày tải lên: 12/02/2014, 16:20

... for the rest of the audit. The Independent Auditor’s Report on Financial Statements ISA 700 40 requires the auditor to evaluate the conclusions drawn from the audit evidence obtained as the ... Concern When planning and performing audit procedures and in evaluating the results thereof, the auditor is required 39 ISA 240, The Auditor’s Responsibility to Consider Fraud in an Audit of Financial ... the applicable financial reporting framework also involves evaluating the fair presentation of the financial statements. In doing so, the auditor considers whether the financial statements, includ- ing...

Ngày tải lên: 17/02/2014, 10:20

Ngày tải lên: 18/02/2014, 05:20

... Management Audit Ltd. Int. J. Audit. 4: 111-119 (2000) The audit society reflects the growing in uence of auditors themselves as they move into areas of wider influence and service provision. In particular, ... has been invested in defining and distinguishing meanings of audit, especially in emergent areas such as environmental and clinical auditing. There are also ongoing discus- sions about the nature ... monitoring, checking and reporting in their most general sense. The label for the hunch that something sys- tematic was going on over and above financial auditing was the audit society’. The concept was...

Ngày tải lên: 06/03/2014, 19:20

... debate on the role of the auditor, the governance and the independence of audit firms, the supervision of auditors, the configuration of the audit market, the creation of a single market for the ... are in place. In keeping with the approach being considered in the banking sector, the concepts of orderly failure, including "living wills", especially in the case of systemic audit ... you think auditors should play a role in ensuring the reliability of the information companies are reporting in the field of CSR? (11) Should there be more regular communication by the auditor...

Ngày tải lên: 06/03/2014, 19:20