selection of cpa firm as overhead auditor

... procedures and reviews Local firms that are not affiliated with firms located in the United States may be accepted when there is a high degree of assurance of professional quality based upon prior experience ... acceptable client assurance Usually, and at the discretion of the OIG, the OIG will perform a Quality Control Review (QCR) before the firm is included in the list of approved firms If the firm changes ... Standards OIG may remove firms that fail to meet this objective from the list of auditors eligible to perform audits of MCC agreements OIG may periodically remove firms on any of the approved lists...

Ngày tải lên: 19/06/2014, 21:20

... of 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 ... (Independent Auditor) Address of Independent Auditor We are providing this letter in connection with your audit(s) of the (identification of financial statements) of (name of entity) as of (dates) ... the name of the account or assertion, the account balance or the amount represented by the assertion, the assessed level of inherent risk (high, moderate, or low), the assessed level of Revised...

Ngày tải lên: 19/06/2014, 21:20

... following illustrations of auditor' s reports will provide useful examples of the types of reports that will satisfy the requirements of these Guidelines For additional guidance, the auditors should refer ... provides a reasonable basis for our opinion.26 25 For guidance on these reports, refer to AICPA SAS No 58, “Reports on Audited Financial Statements,” SAS No 62, “Special Reports,” and SAS No 79, ... may influence auditors’ materiality judgments If the auditors conclude that sufficient evidence of fraud or illegal acts exist, they must contact the OIG office and exercise due professional care...

Ngày tải lên: 19/06/2014, 21:20

... applicable to (name of recipient) is the responsibility of (name of recipient)'s management As part of obtaining reasonable assurance about whether the fund accountability statement is free of material ... applicable to (name of recipient) is the responsibility of (name of recipient)'s management As part of obtaining reasonable assurance about whether the fund accountability statement is free of material ... Name of Recipient Organization Complete Mailing Address Our audit was made for the purpose of forming an opinion on the basic financial statements taken as a whole The schedule of computation of...

Ngày tải lên: 19/06/2014, 21:20

... of counterpart contributions of (name of recipient) for the period (date of beginning of current audit period) to (date of end of current audit period) Our review was conducted in accordance with ... (QCRs) of the workpapers of a sample of audit reports The OIG will notify the auditee of the results of the QCRs If the OIG does not accept an audit report because of deficiencies in the work of ... compliance, as applicable, as well as the notes to the cost-sharing schedule.) Based on our review, except as noted above, nothing came to our attention that caused us to believe that (name of recipient)...

Ngày tải lên: 19/06/2014, 21:20

... population performances Case E of table III is the same as case D except that the objective of selection is a combination of the expected genetic merit of the commercial grandoffspring and the expected ... bandcof0.8 = In the SGPC method, the expected overall offspring of a grandparental combination (i x merit of the grandj) (k x l) was predicted calculating the genetic composition of the grandoffspring ... genetic merit of the grandoffspring of a grandparent combination (i x j) x (k x l) was calculated using [6] = where Gij is the covariance between the genetic merit of the grandoffspring of kl the...

Ngày tải lên: 09/08/2014, 18:21

... after failure of NNRTI-based regimens, as well as in patients on failing protease inhibitor (PI)-based regimens after previous NNRTI failures [7] In this report, we describe the case of a 55-yearold ... exposed to a single dose of NVP for prevention of mother-to-child HIV transmission Table GRT of proviral and plasma HIV, as interpreted by the Stanford HIV database algorithm (as of March, 2006) HIV-DNA ... (Figure 1) Neither a preNNRTI GRT assay was available at that time, nor samples of plasma drawn in advance of the NNRTI-based treatment, had been stored GRT assays, however, were performed both...

Ngày tải lên: 11/08/2014, 14:21

... as were males in the controls The selection phase of the experiment was continued for 12 generations, but no selection was practised in generation A preliminary study showed that wk of age was ... responses of the order of sd of increasing body weight and decreasing testis weight Estimates of realized heritability from within family selection (h!) obtained from regression of divergence of response ... replicate h of linei within the hij type of selection g; u is the overall mean; Tg is the effect of type of selection (g = for single trait, g = for index; Rg = 1, 2) is the effect of the hth...

Ngày tải lên: 14/08/2014, 20:20

... evaluate the efficacy of selection on testis size as an indicator of degree of maturity, with the aim of changing the relation between early growth rate and mature size Selection was practised high ... lutea as an estimate of ovulation rate and the number of live foetuses were counted, and prenatal mortality calculated as their ratio (ie assuming all ova were fertilized) Statistical analysis was ... difference was positive for ovulation rate and negative for litter size There was no obvious pattern in prenatal survival (table III) Insofar as any trend was detectable in numbers of failed matings,...

Ngày tải lên: 14/08/2014, 20:20

... gap between the audit quality of big auditing firms and that of other auditing firms; the lack of a wide pool of qualified auditors to choose from when changing auditors; and the significant ... of auditor rotation on audit quality, auditors were asked about their perceptions of the mandatory auditor rotation requirement on audit quality and the expected benefits, such as enhancing auditor ... difference of these answers from neutral was calculated as the difference between the mean of auditors' answers of the statements and the neutral The t-test was used to examine whether the auditors’...

Ngày tải lên: 06/01/2015, 19:41

... consists of one thousand bank loan of cers who were randomly selected from a database of more than 16,000 U.S bank loan of cers We randomly assigned the loan of cers to one of three versions of the ... consider rotation of auditors as a means of enhancing auditor independence and building investor confidence The Commission believes that the cost of auditor rotation is less than the costs of crises in ... likely when the auditor was performing the first or second audit of that company The study asserts that requiring firms to change auditors would increase the risk of audit failures because auditors would...

Ngày tải lên: 06/01/2015, 19:42

... the true cause of an auditor switch, suspicions exist regardless of what actually have caused the auditor switch As long as an auditor switch The SEC’s disclosure requirements for auditor switch ... policy would put at least 25% of all clients in the market for an auditor every year Thus, even at the office level of audit firms, the probability of replacing a client would increase relative to ... the auditor to replace a lost client will increase dramatically as a result of more clients looking for new auditors, mandatory rotation will reduce the switching costs associated with the auditor s...

Ngày tải lên: 06/01/2015, 19:44

... release of drug was studied also in plasma and in PBS after addition of glutaraldehyde Pravastatin assay by UPLC A reversed phase UPLC method was developed and used throughout the study for pravastatin ... fragility was studied for each drug concentration In vitro releasing study The release of pravastatin as well as hemoglobin from carrier erythrocytes were determined as following, ml of packed ... using glutaraldehyde as a membrane stabilizer Also the figure shows the hemoglobin release The releasing curves of pravastatin show release phases, the first is rapid release phase and the second...

Ngày tải lên: 25/10/2012, 11:10

... storage stability of PANs was studied in the aqueous medium, and the acute toxicity of PANs was evaluated in mice Morever, EPI was loaded into PANs and its pharmacokinetics was also assessed in rats ... the C-18 column was used and the mobile phase (0.02 M KH2PO4/CH3CN/CH3OH = 49:17:34 v/v/v) was delivered at a rate of 1 ml/min Sample (20 μl) was injected and the column effluent was detected with ... concentration of total EPI in plasma was 14.65 mg/L at 1 min after injection and then decreased to nearly undetectable levels after 24 h The maximum concentration (Cmax) of PA/EPI at 5 min was 9.80 mg/L,...

Ngày tải lên: 23/04/2013, 21:38

Ngày tải lên: 28/08/2013, 10:23

... poly-aluminum chloride (PAC) as well as waste steel slag (WSS) (E5) A natural tidal flat (C3) at the same tidal level was chosen as a reference for monitoring benthic communities as well as physicochemical ... range of values observed in the five artificial tidal flats (E1―E5) of the seashore experiment Mountain sand (MS) was used because of its importance as the alternative to sea sand which is of limited ... survived in the mixtures of MS and DS as well as MS itself, however, its growth was dependent on the mixing ratio of DS At 5% silt and clay, the liability and shell length increase of R philippinarum...

Ngày tải lên: 05/09/2013, 09:38

... biomass was not excessively washed out in this study, and therefore, nitrification performance was stable, as shown in Figs and The value of SVI gradually decreased due to aerobic granulation, as ... weight of each fraction was measured in the same manner as suspended solids (SS) Thirdly, the mixture was poured into the AUFB reactor Then, feeding and aeration were done, and the effluent was continuously ... ammonia-rich wastewater was continuously fed from the bottom of the reactor, while the wastewater was intermittently fed (sequencing batch mode) in Run Hydraulic retention time (HRT) in Run was initially...

Ngày tải lên: 05/09/2013, 10:15

... hydrolysis of cellulose microfibrils to release glucose involves synergistic action of three enzymes: endo-glucanase, exo-glucanase and β-glucosidase Endo-and exo-glucanases are commonly referred to as ... to the profits of a biorefinery The use of oxidative pretreatments that rely on degradation of this component would not be feasible as great amounts of this valuable commodity would be wasted Besides ... efficient xylan hydrolysis such as α-arabinofuranosidases and α-Larabinases that release arabinan [31], α-glucuronidases that release glucoronic acids, acetyl xylan esterases that hydrolyze acetylester...

Ngày tải lên: 05/09/2013, 15:28

... of discipline as a synthesis presence of a number of complementary factors She also emphasizes the equal importance among the factors as well as pictures the general look of a disciplined classroom ... agreement, which has it that ‘Learners’ motivation makes teaching and learning immeasurably easier and more pleasant, as well as more productive’ In the book entitled ‘Expectations about classrooms’, ... classroom, the outlined qualities seem relevant and justified as far as a given classroom is concerned commonly For a more detailed understanding of the roles of the teacher in language classroom,...

Ngày tải lên: 07/09/2013, 13:06

... from this horrible job of washing socks! Voice B: Buy a bottle of Onwash, Mrs Bloggs! Voice C: Onwash is so soft and strong Voice D: You dont want lots of hot water with onwash - Practice /:/ Announcer: ... third phase is called the release phase when the articulators used to form stricture are moved to allow air to escape In this phase, /p/, //, /k/ are heard by a burst of noise The fourth phase is ... happened was misunderstood by listener that action has not taken place 5.1.2 Types of Grammatical Endings There are three basic types of grammatical endings in English: The first is ending of the...

Ngày tải lên: 18/12/2013, 21:45