... 100 0 population over the year period) is very small compared with other urban areas of attraction such as Binh Duong (448.6 per 100 0), Ho Chi Minh City (149.1 per 100 0) and Ha Noi (94.4 per 100 0) ... Yearbook 2 010 (VGSO, 2010c) The data on provincial average income per capita and the provincial poverty rate data are from the Vietnam Household Living Standard Survey 2006 and 2 010 (VGSO, 2010d) In ... Publisher — 2010c "Statistical Yearbook of Vietnam 2 010. " Ha Noi, Vietnam: Statistical Publisher — 2010d "A summary of the result of Vietnam household living standard survey in 2 010. " Ha Noi,...
... Significant at percent level ** Significant at 10 percent level Debt 1.000 -0.356 -0.527* 0.465** Long-Term Short-Term All excluding FDI 1.000 -0 .103 -0.262 1.000 0 .106 1.000 Alternatively or the recipient ... Capital Flows, 1994 Q1–2000 Q3 FDI Equity Debt Long-term Short-term Mean -70.49 467.51 443.83 -111.40 107 .27 Standard Deviation 499.23 789.42 1,037.78 356.06 897.90 Persistence When considering buying ... covers an investment that involves an “effective voice in management,” usually considered to be 10 percent or more of voting power in local enterprises -6- FDI, exhibit any persistence Each type...
... the Base Item, to compare each region’s sales to sales in the Central Region (see Figure 3 -10) Figure 3 -10 The custom calculation Difference From, with Region as a base field 47 48 CHAPTER ■ CALCULATIONS ... change, to show each value as a percent of the East’s sales The column for the East region shows 100 %, because it’s being compared to itself The remaining columns show the percent of their average ... a custom calculation to accumulate the sales amounts per product, down through the list of months Right-click a cell in the Values area, and then click Value Field Settings Click the Show Values...
... is trial version www.adultpdf.com A Handbook 73 74 74 80 80 83 85 85 86 87 88 90 92 93 95 97 102 104 105 142 147 QUAๆASSURANCE IN FINANCIAL AUDITING 4F Physical observation Infrastructure’s physical ... reviewer or another person should be consulted This is trial version www.adultpdf.com A Handbook 10 QUAๆASSURANCE IN FINANCIAL AUDITING The possible criteria and indicators and timing to conduct ... Feedback from the auditees and/or other external stakeholders provides inputs to identify the strengths and weaknesses of the RAA’s audit processes In case of pre-issuance reviews, discussion with...
... The Audit Act of Bhutan, 2006, ISSAI 1, INTOSAI’s Lima Declaration on Auditing Precepts and ISSAI 10 the Mexico Declaration on SAI Independence Human Resources The RAA should have adequate number ... should take effective steps to create a motivating working environment that takes cares of the psychological and physical well being of its staff Measures could include health care programmes, social, ... of strategic plans - Vision, Mission, and Core Values - are discussed in the subsequent paragraphs Vision statement: Very early in the strategic planning process, RAA’s top management needs to...
... professional ethics, namely: I Integrity; II Independence; Kindly refer to chapter (paragraph 2 .10) for more information This is trial version www.adultpdf.com A Handbook 57 QUAๆASSURANCE IN FINANCIAL ... audit, recognizing the possibility that a material misstatement due to fraud could exist, notwithstanding the auditor’s past experience with the entity about the honesty and integrity of management ... procedures “Audit sampling” (sampling) involves the application of audit procedures to less than 100 % of items within a class of transactions or account balance such that all sampling units have...
... letters B-13 • Completeness/ Existence of permanent files C • inadequate Consideration Staff B -10- b of C-2 • Completeness/ Existence of audit plan B-14 • Directives issued by the AG and Audit ... final management P -7 letter • Whether matters for the attention of the reviewer were summarised P -10 • Suggestions for the Audit Supervisor on the individual audit: The review team P should make ... repetitive or other significant deficiencies during the review that require prompt corrective action; 10 Ensure that appropriate analytical procedures are used and the reliability, independence and...
... trial version www.adultpdf.com A Handbook 101 QUAๆASSURANCE IN FINANCIAL AUDITING Appendices: Section Appendix 4A The suggested training activities 10 11 12 13 14 15 In-house training courses ... www.adultpdf.com A Handbook 105 QUAๆASSURANCE IN FINANCIAL AUDITING perform different types of audits Y E S N O N/A COMMENT REF: LIMA and Mexico DECLARATION Sections 4, 5, 10, 17 19, 23, & 24 ISCQ ... from the This is trial version www.adultpdf.com A Handbook 107 QUAๆASSURANCE IN FINANCIAL AUDITING Y E S N O N/A COMMENT State Budget 10 Foreign agencies and enterprises with whom the State has...
... Operational Planning Does the RAA have a strategic plan? Does the RAA have an operational plan? 10 Are the plans meeting their objectives? Please compare a sample plans objectives with achievement ... review purposes? Infrastructure Does RAA own office premises? Does RAA have sufficient office space? 10 Is the lighting condition appropriate in RAA’s office? 11 Does RAA have well-equipped meeting ... guidance during the audit (including guidance from Head of a Unit, mentor, team members, etc.)? 10 Does the RAA evaluate current level of knowledge on a regular basis to determine current and...
... particularly well suited for gaining insight into certain issues Hence, the participants should be chosen based on their ability to provide specialised knowledge or insight into the issue under study ... be compared to get a picture of what the capacity building needs of that organization are STRENGTHS Focus groups provide several advantages and limitations over other approaches used to gather ... question or to answer neither part The solution is to separate two ideas into two questions; • Choose relevant subjects; • Consider level and capability of target participants; • List areas to...
... REFERENCE Is a copy of the Par ISA 210 engagement letter on 3.1.4( par 2, file? (for new and g) & 10 existing appointments) 1.0.34 Were the terms of the “ ISA 210 engagement letter and par 17 any ... www.adultpdf.com A Handbook 176 YES NO COMMENTS Differences of opinion are appropriately resolved 10 Audit Quality Control Review has been appropriately engaged 11 Results of Audit Quality Control ... Results of the Focus Group Discussion - Middle/Junior Management and non supervisory staff Annex 10: Performance Audit Topics Selection and Reported in Last years This is trial version www.adultpdf.com...
... to next template which showed the next Appendix ) ISA 410 par 15 ISA 4011 par 07 This is trial version www.adultpdf.com A Handbook WP Ref 210 INTO SAI Ref In determining the use of CAAT’s were ... statements of the Auditee? Taken into account: Comparative figures Opening balances I ISA 710 par ISA 510 par DEVELOPMENT OF DETAIL AUDIT PROGRAMMES This is trial version www.adultpdf.com A Handbook ... and link it to next template which showed the next Appendix ) WP Ref ISA 400 par 12, 18 & 14 ISA 610 par.16 This is trial version www.adultpdf.com A Handbook 207 INTO SAI Ref F Was the system description...
... year 2007 Signature QAQ reference Reviewing object name Name of audit manager/ Director Date 31 .10. 2008 C1 Agency of secondary education Gautam Signature Conducting Financial audit phase Date...