isa 230 audit documentation should be read in conjunction with isa 200 overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing
INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING doc
... OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING Introduction Scope of this ISA This International Standard on ... 200 AUDITING The Nature of Financial Reporting OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING the completeness of ... requirements of the ISAs 95 ISA 200 AUDITING • OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING Considerations Specific...
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General Standards – Should be covered in Appendix B Staffing – Experienced financial statement auditors pptx
... reviewer concludes that the financial audit met professional standards, but… inadequate policies and procedures noncompliance with policies and procedures… what to do???? This is trial version www.adultpdf.com ... Policies and Procedures Noncompliance with or inadequacies would ordinarily be reported as findings in the Letter of Comment and not impact the peer review rating This is trial version www.adultpdf.com ... Misstatements Findings Elements (C3E) Audit Documentation This is trial version www.adultpdf.com Reporting Standards AICPA GAGAS GAAP Disclosure s Opinion on FS GAGAS Compliance Internal Controls...
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Báo cáo y học: "More intrinsic parameters should be used in assessing degeneration of articular cartilage with quantitative ultrasound" doc
... & Therapy Vol 10 No Zheng and Huang pulser/receiver and focusing of transducer), signal intensity is also sensitive to the distance between the transducer and tissue, orientation of the transducer ... frequency response and beam width, and those of pulser/ receiver, such as pulse duration, filter setting, and damping Therefore, unless all affecting factors can be controlled and standardized, ... measurement of intrinsic physical parameters, including speed of sound and attenuation [18], which made crosscenter comparison and instrumentation standardization possible We believe only quantitative...
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Báo cáo y học: "More intrinsic parameters should be used in assessing degeneration of articular cartilage with quantitative ultrasound" ppt
... & Therapy Vol 10 No Zheng and Huang pulser/receiver and focusing of transducer), signal intensity is also sensitive to the distance between the transducer and tissue, orientation of the transducer ... frequency response and beam width, and those of pulser/ receiver, such as pulse duration, filter setting, and damping Therefore, unless all affecting factors can be controlled and standardized, ... measurement of intrinsic physical parameters, including speed of sound and attenuation [18], which made crosscenter comparison and instrumentation standardization possible We believe only quantitative...
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Báo cáo y học: "Pro/con clinical debate: Hydroxyethylstarches should be avoided in septic patient" pptx
... differentials, conflicting evidence and the underemphasis of COP in shock states, the solution of choice for resuscitating patients is controversial The utilisation of a crystalloid solution in volume ... kDa/0.6 induced a twofold higher incidence of acute renal failure The adverse effects of HES may depend on the molecular weight and the degree of substitution (proportion of hydroxylethyl groups on ... study including 150 postoperative patients with sepsis, a 50% increase in the serum creatinine was found at day in the hydroxyethylstarch 200 kDa/0.5 group against only a 6% increase with albumin...
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Báo cáo y học: " The International Sepsis Forum’s frontiers in sepsis: high cardiac output should be maintained in severe sepsis" ppt
... specific regional information, but neither does cardiac output; in fact, it may be interesting to combine SvO2 and cardiac output (Fig 2) Indeed, this is one of the problems with the less invasive ... goal-directed therapy in the treatment of severe sepsis and septic shock N Engl J Med 2001 , 345:1368-1377 Silance PG, Simon C, Vincent JL: The relation between cardiac index and oxygen extraction in acutely ... is the most important parameter to follow SvO2 provides an indication of the degree of oxygen extracted by the organs before the blood returns to the right heart and hence gives a measure of the...
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Báo cáo y học: " A mechanistic model of infection: why duration and intensity of contacts should be included in models of disease spread" ppt
... exposure and the risk of infection, we extrapolate the actual exposure from information about the duration and intensity of a contact between an infector and a susceptible individual The proposed ... reproduction numbers R0 = 1.5, 3.0, 4.5, and 6.0 With these assumptions, the contact intensity and the shedding rate can be Table 2: Time categories and translation into concrete values Category in ... HW, Yorke JA: Gonorrhea transmission dynamics and control Berlin: Springer; 1984 Keeling MJ, Rohani P: Modeling infectious diseases in humans and animals Princeton, NJ: Princeton; 2008 22 23 24...
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Báo cáo hóa học: " Effects of an adapted physical activity program in a group of elderly subjects with flexed posture: clinical and instrumental assessment" pot
... substantial contributions to conception and design of the study, analysis and interpretation of data and she was involved in drafting the manuscript and revising it critically for relevant intellectual ... angle to the angle between femur and shank - right and left ankle dorsiflexion: the angle between shank and foot Statistical analysis Continuous data were summarised in terms of means and standard ... deepbreathing -in exercise combined with shoulder elevation Then back to the initial position (10 repetitions) In a sitting position with hands on thighs, deep-breathing -in exercise combined with shoulder...
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Báo cáo khoa học: "Retrieval of an embolization coil accidentally dislodged in the descending aorta of a dog with a patent ductus arteriosus" doc
... deM nretnI teV J euqinhcet yreviled erans lonitin demroferp a gnisu sgod owt ni susoiretra sutcud tnetap fo noisulcco lioc retehtacsnart lacigrusnoN JR remmoS ,RB dnoB ,RP xoF 441-341 ,84 ,3991 ... )1-1-5505003( ytisrevinU lanoitaN nowgnaK dna )96300E-133-6002-FRK( noitadnuoF hcraeseR naeroK morf sdnuF hcraeseR yb detroppus saw yduts sihT tnemgdelwonkcA detalupinam ylisae ylevitaler dna ... degdolsid gnipsarg specrof ydob ngieroF )B( ,troper esac siht ni desu pit lian eriw-eerht htiw specrof ydob ngieroF )A( lioc giF lioc noisulcco degdolsid eht yb desuac atroa lanimodba eht ta noitazilobme...
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Should arbitral awards that have been set aside be enforced in a different jurisdiction
... position: courts in certain countries have been receptive in the past to enforcing awards set aside elsewhere based on local annulment standards ,and this trend may grow as international arbitration ... governing the enforcement of international arbitral awards In conclusion, most jurisdictions round the world are likely to refuse enforcement of an award that has been set aside in another country ... cannot be enforced The more common position is that an award that has been set aside cannot be enforced anywhere In many countries, the New York Convention is effectively the country’s law on...
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Tài liệu A Sense of Wonder, aris rising from Aesthetic Experiences, should be the hould be the Starting Point for Inquiry in Primary Science ppt
... learning (Girod & Wong, 2002 ) It can be argued that there is a strong similarity between the notions of awe and wonder and the elements of fascination and anticipation that children, engaged in ... were continuous with and transforming the cognitive aspects of experience”- that is, they were integral to the facts and reason of science They could be seen to “partake in transforming and making ... development of creative explanations of natural phenomena It requires the children to be involved in exploration, inquiry, explanation and making connections and is often, can be, should be, based...
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Báo cáo y học: "What should be the core outcomes in chronic pain clinical trials" ppt
... for the chronic pain disorder and the population of interest (for example geriatric) A central issue is the identification of the set of domains that are clinically meaningful and that might be ... and industry The participants are engaged in research, clinical, or administrative activities relevant to the design and evaluation of chronic pain treatment outcomes and they represent anesthesiology, ... as walking a short distance, and social role functioning and participation in social interactions can also be assessed A major decision to be made in assessing the impact of a treatment on physical...
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Báo cáo y học: "he International Sepsis Forum’s controversies in sepsis: corticosteroids should be used to treat septic shock" doc
... increased alanine aminotransferase levels at day 14 The hyponatraemia was probably related to the continuous infusion Conclusion What should one at the present time? For routine use of low doses of corticosteroids ... superinfection and other complications were not observed The one study that did have a complication was the study conducted by Briegel and colleagues [9] Patients developed hyponatraemia and increased ... vasopressors within an hour In summary, in the typical septic shock patient, based on the data we already have, given the frequency of relative adrenal insufficiency in this population and the lack of...
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Báo cáo y học: "The International Sepsis Forum’s frontiers in sepsis: high cardiac output should not be maintained in severe sepsis" pptx
... humans with septic shock, norepinephrine infusion resulted in significant increases in MAP, urine output, and creatinine and osmolar clearance, without an associated increase in CI [26] Martin and ... dopamine infusion, there was a significant correlation between MAP and creatinine clearance However, dobutamine infusion, despite resulting in a significantly higher increase in CI than with ... effects of norepinephrine over time in patients with septic shock Administration of norepinephrine was associated with a significant and persistent increase in both MAP and DO2 The CI increased initially...
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Báo cáo khoa học: "Drotrecogin alfa (activated) should not be used in patients with severe sepsis and low risk for death" pdf
... evaluating the use of DrotAA in lower-risk patients with severe sepsis, in children with severe sepsis, and in patients receiving lowdose heparin [3] In the Administration of Drotrecogin Alfa ... effect being observed if treatment is started within 24 hours of the onset of sepsis-induced organ dysfunction Recognizing this, some hospitals are establishing teams of emergency department and intensive ... available for analysis Control and experimental groups were evenly matched in terms of their baseline characteristics, disease severity, type of organ dysfunction, and source of infection There were...
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Báo cáo y học: "Positive end-expiratory pressure in acute respiratory distress syndrome: should the ‘open lung strategy’ be replaced by a ‘protective lung strategy" pot
... randomized multicentre trial failed to demonstrate any benefit on the duration of mechanical ventilation and on mortality [9] Interestingly, three articles in the early 2000 s had questioned the ... further contribute to VILI by increasing hyperinflation, as elegantly demonstrated by Carvalho and colleagues [1] Hyperinflation and recruitment in ARDS patients at end-inspiration and expiration ... recruitment and hyperinflation confirms and throws light on the results of a study performed 33 years ago demonstrating that the best PEEP is the PEEP associated with the best respiratory compliance...
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Báo cáo y học: "Pro/Con debate: Should 24/7 in-house intensivist coverage be implemente" pptx
... intensivists The daytime intensivist makes the overall care plan and provides coverage throughout the week to maintain continuity of care Endorsements at the beginning and the end of the night shifts ... the educational impact of removing the residents and fellows from being the main frontline decision makers is yet to be studied against the value of having immediate supervision around the clock ... R, Feinstein D, Zanotti S, Taiberg L, Gurka D, Kumar A, Cheang M: Duration of hypotension before initiation of effective antimicrobial therapy is the critical determinant of survival in human septic...
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Báo cáo y học: "Should dialysis be offered in all cases of metformin-associated lactic acidosis" pot
... Committee: Canadian Diabetes Association 2008 clinical practice guidelines for the prevention and management of diabetes in Canada Can J Diabetes 2008 , 32:S1-S201 Spiller HA, Sawyer TS: Toxicology of ... a friend can become an enemy! Recognition and management of metformin-associated lactic acidosis Kidney Int 2007 , 72:11571160 Canadian Diabetes Association Clinical Practice Guidelines Expert ... stability rather than dialysis is the goal of therapy in these cases Most of the patients who died in this study were admitted with shock, suggesting that hypoperfusion, rather than metformin, was the...
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Báo cáo sinh học: " Should genetic groups be fitted in BLUP evaluation? Practical answer for the French AI beef sire evaluation" doc
... links and belong to the group of candidates for selection within their second year of evaluation It must be clear that without these planned connections, there will be a perfect confounding between ... reliabilities of sires Including random genetic groups is not better in terms of maximisation of selection responses and minimisation of MSE between consecutive cohorts; it can only minimise MSE between ... used within a herd and year In the French AI beef sire evaluation, most of the bulls have their progeny performance recorded within a single year and only a few connecting bulls had progeny in...
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Coase and car repair who should be responsible for emissions of vehicles in use
... to Control of Urban Smog (Chicago, Ill.: Federal Reserve Bank of Chicago) Harrington, Winston and Virginia D McConnell 1994 "Modeling In- Use Vehicle Emissions and the Effects of Inspection and ... The reasoning was that mechanics in test -and- repair stations may have incentives that differ from those of the motorist and those of the enforcement agency On the one hand, they may have an incentive ... Stedman, G A Bishop, and P L Guenther 19?? "Emissions from In- Use Motor Vehicles in Los Angeles: A Pilot Study of Remote Sensing and the Inspection and Maintenance Program," Journal of the Air and...
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