... B B 22 B B B B B B B B B B B B 3 0 B B B B B B B B B B B B B B B B B B B B B B B A A A A River Flows In You (Guitar) - ...
Ngày tải lên: 14/06/2015, 21:00
... of Vietnam Ho Chi Minh city will no longer be the main destination in the coming period with in migration flows declining from million to 0.77 million Binh Duong will be the main pole of attraction ... 1% in the cities of Binh Duong and Ho Chi Minh City to over 20% in the rural area of Tra Vinh Correspondingly, Gini coefficients are lowest in the cities (around 0.32) but reach over 0.50 in ... locations in Vietnam As the focus is on migration in and from the MRD the flows cover interprovincial flows in the 13 provinces of the MRD As most migrants from the MRD region migrating to the...
Ngày tải lên: 08/08/2015, 19:23
The Volatility of Capital Flows in South Africa: Some Empirical Observations
... buying inflows to reduce the NOFP Nonetheless, in certain cases involving large one-off inflows of FDI, the SARB may have sufficient prior information to make an assessment as to whether the inflow ... maintain the higher rates of return for any sustained period of time To so could introduce excessive exchange rate and/or interest rate volatility and, in the process, undermine the SARB’s inflation-targeting ... perceived as stable; while such flows may indeed be less volatile than other capital flows, they still tend to show little persistence over time However, in the case of certain large one-off inflows...
Ngày tải lên: 24/10/2012, 09:11
Spatial Variation of Metal Concentrations in Watercourses of an Urban River Basin in Southeastern Brazil
... plotted in the basin map according to incremental areas of influence of the monitoring stations Delineation of the areas of influence of monitoring stations Delineation of the area of influence ... activities are industry and mining Significant pollution loads are discharged into the tributary rivers, mainly from domestic sewage and mining effluents In the middle and lower sectors of the basin, population ... Francisco basin is the largest river basin entirely contained within Brazilian territory The area of the Velhas River basin is 29.173 km², and the length of the main river, which runs in a south-north...
Ngày tải lên: 05/09/2013, 10:15
Annual and Diurnal Profiles of Cryptosporidium and Giardia in River Water in Japan
... and Giardia in river water which is used for drinking water sources For this purpose, frequent monitoring of protozoans was performed in tributary rivers of the Tone River basin in Japan where ... closely on the discharge point of treated sewage wastewater Sampling sites for investigating annual profiles Sampling sites for investigating diurnal profiles River flow Tone River Site A Site B Tone ... wastewater into rivers are operated at sequencing batch mode, and the effluent discharge is normally performed in the morning and/or evening Therefore, the concentration might increased in the morning...
Ngày tải lên: 05/09/2013, 10:17
Calculations in a Pivot Table
... would appear in the pivot table CHAPTER ■ CALCULATIONS IN A PIVOT TABLE Figure 3-4 The first error in the source Excel table appears in the pivot table 3.2 Using Summary Functions: Counting Blank ... 3.15 Using Formulas: Using Index Numbers in a Calculated Item Problem You download a new data source file for your pivot table every month, so the dates in the source data change frequently You d ... to the row that contains the formula CHAPTER ■ CALCULATIONS IN A PIVOT TABLE 3.25 Using Formulas: Correcting Results in a Calculated Field Problem In your source data, you have columns for cost...
Ngày tải lên: 09/10/2013, 12:20
Tài liệu Find Records in a Table Without Corresponding Entries in a Related Table pptx
... the right outer join shows you all records in the second table (invoices) and only those records from the first table (customers) in which there is a matching record on the joined column (CustomerID) ... Windows Form Then place the controls listed in Table 6.4 with the following properties set, as displayed in Figure 6.5 Table 6.4 Control Property Settings for This How-To Object Property Setting ... Sub Figure 6.5 Using an outer join to retrieve records without corresponding records Comments The majority of the time, you will be using the inner join rather than the outer joins However, sometimes...
Ngày tải lên: 21/01/2014, 12:20
Báo cáo " A method to construct flood damage map with an application to Huong River basin, in Central Vietnam" pdf
Ngày tải lên: 05/03/2014, 16:20
Báo cáo " Applying SWAT model to simulate streamflow in Ben Hai River Basin in response to climate change scenarios " ppt
Ngày tải lên: 28/03/2014, 15:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part1 docx
... audit; Deciding the timing of the audit; Planning the audit; Executing the audit; Evaluating audit findings; Reporting audit results, including conclusions and recommendations; and Following up audit ... iii iv v vi Assessing the need for establishing or strengthening the QA function; Developing and maintaining QA policy; Creating staff awareness of QA policy; Developing (or adapting) QA handbook ... about important aspects of managing such as planning, controlling, monitoring, delegating of duties, reviewing and evaluating serve as vital factors in contributing to the effectiveness of the...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part2 pdf
... monitor a training plan and conduct training needs assessments, as well as plan and schedule training activities The RAA should maintain an inventory of skills of personnel to assist in planning of ... changes in audit methodologies, techniques and tools The training activities may be multifaceted and will encompass basically in- house training courses, seminars, workshops, On-the-job training, ... 39 QUAๆASSURANCE IN FINANCIAL AUDITING strategic planning can play a pivotal role in ensuring consistent high quality performance by RAA Strategic planning: Strategic Planning in the context of...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part3 pdf
... QUAๆASSURANCE IN FINANCIAL AUDITING The auditor uses information gathered by performing risk assessment procedures, including the audit evidence obtained in evaluating the design of controls and determining ... Opinion paragraph containing: o A reference to the financial reporting framework used to prepare the financial statements (including identifying the country of origin of the financial reporting ... an understanding of the information system, including the related business processes, relevant to financial reporting, including the following areas: o The classes of transactions in the entity’s...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part4 ppt
... template provided in Appendix 5D for recording the details relating to the findings These findings only relate to a situation where there is a negative finding as per the checklist in Appendix 5C ... QUAๆASSURANCE IN FINANCIAL AUDITING will require consideration of the implications the findings including the linkages to the causal factors and the elements of the institutional level assessment In addition, ... Review Recording Form that summarises all findings (including positive findings) into the template provided in Appendix 5E Below is an explanation of the Quality Assurance Review Recording Form which...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part5 potx
... met; • Maintaining any information systems / records required for reporting on the QA function; • Undertaking preparation for reviews including keeping up to date with accounting and auditing developments ... gathering; maintenance of information systems; and providing assistance with logistical arrangements such as meetings Key responsibilities include: • Obtaining information for supporting management in ... and training needs for the review team; • Maintaining relevant management information to be used for reporting purposes; • Coordinating arrangement for the reviewer’s visits and liaising with...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part6 pdf
... career planning? Is there proof of development (including the scheduling of staff for audits) taking place in line with this planning? Does the RAA ensure that auditors attending training programmes ... staff? b Contained in the training business plan for the next year? Is there proof of success measurement against the training business plans? Is there proof of proper manpower planning? Is there ... RAA Staff ♦ RAA Auditing Standards relating to Training ♦ Strategic Plan & Training Plan of the RAA ♦ Human Resources policies and guidelines ♦ Training policies and guidelines ♦ Strategic Plan...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part7 ppt
... Handbook 163 QUAๆASSURANCE IN FINANCIAL AUDITING Conducting the interview Beginning the interview: Acquaint yourself with the interview guide and questions before arriving at the venue If it is ... Yes No Ranking Remarks Training room Training rooms exist Training rooms are well equipped Meeting rooms Meeting rooms exist Meeting rooms are well equipped Security Security checkpoint exists ... QUAๆASSURANCE IN FINANCIAL AUDITING It facilitates arriving at common understanding between interviewers and interviewee; Provided opportunity to obtain sensitive and confidential information which the interviewee...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part8 pdf
... Opinion paragraph containing: • A reference to the financial reporting framework used to prepare the financial statements (including identifying the country of origin of the financial reporting ... audit opinion b Determining significance of audit finding Preparing the Audit Report a Preparing the audit report considering the following basic elements: - Title; - Addressee; - Opening or introductory ... risk to an acceptably low level VI Execution Phase Using Sampling and Other Means of Testing a Using audit sampling in selecting items for testing (Statistical sampling) b Using other means (Non-statistical...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part9 potx
... of findings and link it 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 ... approach appropriate? Was the preliminary assessment of control risk, in conjunction with the assessment of inherent risk, considered in developing the audit approach? INFORMATION SYSTEM ENVIRONMENT ... effect on the accounting & financial reporting process, identified for each cycle and concluded on? Were the CIS general controls adequately evaluated taking the following into account: Organisation...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part10 pdf
... 218 INTO SAI Ref Generally the working papers: Include indexing/signatures and dating by preparer and reviewer? Indicate the meanings of audit tick marks? Indicate source of information? Indicate ... support in the working papers for all the information contained in the notes to the financial statements? ISA /ISSAI Ref Y E S N O N/A Comments (Describe the brief explanation of findings and link ... disclosure is properly defined, for example, is it an interim, final or special audit report That the accounting officer concerned is informed in writing about the information that will be made...
Ngày tải lên: 19/06/2014, 17:20
ASSURANCE IN FINANCIAL AUDITING Table of contents_part11 pptx
... Conducting Financial audit phase Date 01.11.2008 Planning/ Conducting/ Reporting (circle please) WP No RW08-1 WP ref No R–3 Observation: INTOSAI Standards paragraph 3.1.3 (k), International Auditing ... planning and this may result in wastage of resources INTOSAI Standards paragraph 3.1.3 (k) and International Auditing standards 300 paragraph 2, & and International Standards of Supreme Audit Institution ... 2, & and International Standards of Supreme Audit Institution 1300 require working papers to include a planning memorandum Although the SAI methodology requires the preparation of planning memorandum,...
Ngày tải lên: 19/06/2014, 17:20
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