tcdn đêm 5 nhóm 11

... 460 50 4 ISA 55 0, Related Parties 50 5 53 1 ISA 56 0, Subsequent Events 53 2 54 4 ISA 57 0, Going Concern 54 5 56 1 ISA 58 0, Written Representations 56 2 57 8 600–699 ... 410–421 ISA 51 0, Initial Audit Engagements—Opening Balances 422–434 ISA 52 0, Analytical Procedures 4 35 442 ISA 53 0, Audit Sampling 443– 459 ISA 54 0, Auditing Accounting ... during the Audit 370–381 50 0 59 9 AUDIT EVIDENCE ISA 50 0, Audit Evidence 382–398 ISA 50 1, Audit Evidence—Specific Considerations for Selected Items 399–409 ISA 50 5, External Confirmations...

Ngày tải lên: 22/11/2014, 15:50

... the Entity and Its Environment CAS 55 0 Related Parties ISA 55 0 Related Parties CAS 57 0 Going Concern C03.indd 87 INTERNATIONAL ISA 57 0 Going Concern 18/10 /11 12:30 AM 88 Chapter Audit planning ... Sample risk assessment procedures, C·PEM, Form 51 5 Source: CICA, “Understanding Related Parties,” C·PEM, Electronic Templates, Form 51 5, 2010-2 011 Preparation (a) Review the entity’s list of ... October 15, 2010 (Access date: July 2 011) BEFORE YOU GO ON 5. 1 What is the going concern assumption? 5. 2 List three factors that indicate that the going concern assumption may be at risk 5. 3 List...

Ngày tải lên: 15/03/2014, 23:20

... Federation of Accountants 54 5 Fifth Avenue, 14th Floor New York, New York 10017 USA Comments should be emailed to Edcomments@ifac.org They may also be faxed to +1-212-286 957 0 or mailed to the above ... selecting all items and selecting specific items from extant ISA 53 0 to proposed ISA 50 0 (Redrafted) The IAASB plans to release proposed ISA 53 0 (Redrafted), ―Audit Sampling and Other Means of Testing‖ ... responses should be emailed to Edcomments@ifac.org They may also be faxed to +1-212-286- 957 0 or mailed to 54 5 Fifth Avenue, 14th Floor, New York, NY 10017, USA The IAASB has identified the following...

Ngày tải lên: 19/06/2014, 21:20

... Board International Federation of Accountants 54 5 Fifth Avenue, 14th Floor New York, New York 10017 USA This International Standard on Auditing (ISA) 58 0 (Revised and Redrafted), “Written Representations” ... International Standard on Auditing 58 0 – Written Representations Background This Practice Note provides supplementary guidance on (Revised and Redrafted) ISA 58 0 – Written Representations It is ... Additional Examples for Appendix of ISA 58 0 (Revised and Redrafted) – Illustrative Representation Letter Applicability of the ISA in Public Sector Auditing P2 ISA 58 0 (Revised and Redrafted) is applicable...

Ngày tải lên: 19/06/2014, 21:20

... projectsecretariat@riksrevisionen.se or by mail to: Riksrevisionen The FAS Project Secretariat 114 90 Stockholm Sweden or by fax to: +46-8 -51 71 4111 This is trial version www.adultpdf.com 4(4) Table of Contents BACKGROUND ... Date: Ref no: January 29, 2009 14-2008- 0111 Request for comments: Draft Practice Notes for International Standards on Auditing (ISA) 600, 610, 700, 7 05, 706,710 and 720 The enclosed Practice ... such guidance relevant for the Practice Note for ISA 700 Practice Note for ISA 7 05 The FAS has considered ISA 7 05 applicable for audits of financial statements in the public sector as explained...

Ngày tải lên: 19/06/2014, 21:20

... projectsecretariat@riksrevisionen.se or by mail to: Riksrevisionen The FAS Project Secretariat 114 90 Stockholm Sweden or by fax to: +46-8 -51 71 4111 This is trial version www.adultpdf.com 4(4) Table of Contents BACKGROUND ... Date: Ref no: January 29, 2009 14-2008- 0111 Request for comments: Draft Practice Notes for International Standards on Auditing (ISA) 600, 610, 700, 7 05, 706,710 and 720 The enclosed Practice ... such guidance relevant for the Practice Note for ISA 700 Practice Note for ISA 7 05 The FAS has considered ISA 7 05 applicable for audits of financial statements in the public sector as explained...

Ngày tải lên: 19/06/2014, 21:20

... the European Socialists 19 20 20 21 22 24 24 39 39 40 44 53 55 56 57 58 59 60 60 60 61 62 62 73 76 88 88 99 101 109 114 116 118 123 1 25 1 25 126 129 Liaison Bureau of the Socialist Parties of the ... und 15 Juni 19 25 im Stadion zu Helsingfors (Finnland), [Dresden, Verlag des Sọchsischen Arbeitersports, 19 25] , p FES Bericht ỹber den III Kongress zu Paris-Pantin, 31 Oktober, und November 19 25, ... 19 25, Zentralkommission fỹr Arbeitersport und Kửrperpflege, Berlin n.d., 48 p ABA, FES, IISG Erste Internationale Arbeiter-Olympiade 24 bis 28 Juli 19 25, Union-Druckerei, Frankfurt/M 19 25, 112 ...

Ngày tải lên: 09/04/2015, 13:20

... reduction of CC-related vulnerabilities in (national, local, sectoral) strategies and plans for 2 011 and beyond; in public investment decisions; and policy instruments such as SEA • Articulate VN ... Industry, Transport, Construction, Agriculture & Rural Development; and in local action plans for 2 011 and beyond 2 What is needed, now and later? (f) Longer term actions GHG mitigation (Phase 2) ... international experience to inform Vietnamese policy / NTP(s) (other countries’ policies, action plans) 11 ...

Ngày tải lên: 24/01/2014, 00:20

... Program Effective at the Individual/School Levels 11 Conclusions and Implications for Nigeria 14 References 15 iii Executive Summary Nigeria is in the early stages ... education in their curricula As Greene, Rasekh, and Amen (2002: 48) note, “ 95 percent of secondary schools and about 50 percent of primary schools so [include sexuality education] Schools can ... Carbone, Suzanne 2003 “Concern on Sex Findings.” http://www.theage.com.au/articles/2003/04/08/104 956 7679 157 .html Department of Education, South Africa 2002 Protecting the Right to Innocence: The Importance...

Ngày tải lên: 14/02/2014, 14:20

... “Vegetables” Norovirus 13 52 1 2.3% Greens Salad Salmonella 12 51 9 2.1% Fruit Salad Norovirus 12 355 2.1% Tomato Salmonella 11 1 ,51 2 2.0% Greens Salad E coli 11 56 0 2.0% 10 Melon Salmonella 11 401 2.0% Source: ... TRENDS IN PRODUCE OUTBREAKS 4000 90 Outbreaks Illnesses 80 350 0 70 3000 250 0 50 2000 40 150 0 30 1000 20 50 0 10 0 1990 1991 1992 1993 1994 19 95 1996 1997 1998 1999 2000 2001 2002 2003 Year NB: In 1998, ... OUTBREAKS, 1990-20 05 Rank Food Pathogen Outbreaks Illnesses % Produce Outbreaks Greens Salad Norovirus 144 5, 353 20.2% Lettuce Norovirus 30 1,0 25 4.2% Sprouts Salmonella 24 1,8 75 3.4% “Fruit” Norovirus...

Ngày tải lên: 31/03/2014, 18:20

... H5 ** N1 N2 3'NC 5' NC 32 45 43 41 29 32– 35 28 44 3'NC 5' NC 20a 28 19 38 Type B 3'NC 5' NC PB2 23 60 PB1 21 89 PA 29 98 HA 33 94 NP 58 101 NA 53 103 M 24 91 NS 42 30 Type C 3'NC 5' NC PB2 21 19 PB1 ... http://www.virologyj.com/content /5/ 1/132 Table 2: Length of type A, B and C influenza virus 3' and 5' NC sequences Type A PB2 PB1 PA HA NP NA M NS 3'NC 5' NC 27 34 24 43 24 58 * * 45 23 ** ** 25 20 26 26 * H1 H2 H3 H5 ** ... Cell 1989, 59 :110 7 -111 3 Kim HJ, Fodor E, Brownlee GG, Seong BL: Mutational analysis of the RNA-fork model of the influenza A virus vRNA promoter in vivo J Gen Virol 1997, 78(Pt 2): 353 - 357 Li X,...

Ngày tải lên: 20/06/2014, 01:20

... Sr-90 11 140 0.3 0.4 U-2 35( S) 600 900 11 000 U-2 35( M)a 200 300 3000 50 90 1000 50 0 900 10 000 Te-132 a U-2 35( F) a a U-238(S) a 100 200 3000 U-238(F)a 50 100 1000 Unat 600 900 11 000 Negligible (effectively ... reactor 6.4.2 Events at facilities other than power reactors 116 116 117 118 118 118 119 120 121 122 122 122 123 123 130 RATING PROCEDURE ... 2000 4000 50 000 Co-60 2.0 30 Cs-134 0.9 20 Cs-137 0.6 12 H-3 0.002 0.003 0.03 I-131 20 Ir-192 0.4 0.7 Mn -54 0.1 0.2 Mo-99 0. 05 0.08 P-32 0.3 0.4 Pu-239 3000 50 00 57 000 Ru-106 60 Sr-90 11 140 0.3...

Ngày tải lên: 01/07/2014, 17:28

... Orthop Relat Res 1969, 65: 167-174 14 Maloney WJ: National Joint Replacement Registries: has the time come? J Bone Joint Surg Am 2001, 83-A: 158 2- 158 5 doi: 10 .118 6/1 757 -114 6-3-4 Cite this article ... SF-36 Foot Ankle Int 2003, 24 :50 -55 Budiman-Mak E, Conrad KJ, Roach KE: The Foot Function Index: a measure of foot pain and disability J Clin Epidemiol 1991, 44 :56 1 -57 0 The EuroQol Group: EuroQol ... following 57 interventions: 15 (26.3%) inlay revisions, six (10 .5% ) exchanges of tibial and talar components, five ostheosyntheses (8.8%), three (5. 3%) exchanges of tibial component only, two (3 .5% )...

Ngày tải lên: 10/08/2014, 21:24

... United States by The New Press, New York, 2010 Distributed by Perseus Distribution ISBN 978-1 -59 558 -52 0-2 (pb) CIP data available The New Press was established in 1990 as a not-for-profit alternative ... International Institutions International Financial Innovations Concluding Comments Notes vii ix xxv 19 57 121 157 191 203 LIST OF COMMISSION MEMBERS Commission Members Mr Joseph E Stiglitz (USA), chair Mr ... that meant the voices of some 172 wouldn't be heard Moreover, while the G-20 represented some 75% of the world's GDP, it lacked representativeness and political legitimacy While it was understandable...

Ngày tải lên: 01/11/2014, 19:46

... 262,387,647 .59 2,623,997 ,52 1.88 19 05 1910 $808,328, 658 .00 $1,002,7 35, 123. 25 648,268,369.97 420,7 85, 055 .00 3,989 ,52 2,834 .51 5, 1 45, 658 ,367. 65 $5, 412,089,692 .52 $7 ,56 3, 155 ,823 .55 $9,826,181, 452 .36 Chief ... 9,142,908 $2,449 ,54 7,8 85 2 ,59 7,094 ,58 0 2, 750 ,177,290 2,9 35, 204,8 45 3,060,178, 611 3,261,236 ,119 3,482,137,198 3,690,078,9 45 3,660 ,55 3,9 45 3,713,4 05, 710 4,070,486,246 $401.10 408.30 412 .53 417.21 418.89 ... 50 0, 957 ,169.06 851 ,6 85, 037.13 Total resources $5, 412,089,692 .52 $7 ,56 3, 155 ,823 .55 $9,826,181, 452 .36 1900 Liabilities Capital stock Surplus fund Individual deposits Total D liabilities $632, 353 ,4 05. 00 262,387,647 .59 ...

Ngày tải lên: 05/11/2014, 10:20

... selective-calling system 32 5. 3 Inmarsat 35 5.4 NAVTEX 41 5. 5 Cospas-Sarsat 45 5.6 Radar Search and Rescue Transponder 50 Operational procedures for ... 002 3110 00 A2 Flore 00 257 050 0 200 Shetland 002320001 Scale: Nautical miles A3 Tjome 00 257 01 Stornoway 002820024 Rogaland 002270300 Aberdeen 002320004 55 ° Skagen 002191000 A2 Malin Head 00 250 0100 ... high frequency (VHF) coast radio station Corsen 0022 753 00 Very high frequency (VHF) coast radio station 10° Ètel 0022 750 00 5 0° 5 10° Maritime- 05 2.3 Provision of Maritime Safety Information The...

Ngày tải lên: 26/04/2016, 22:25

... 151 ARTICLE 56 Narrow-band direct-printing telegraphy 152 ARTICLE 57 Radiotelephony 153 ARTICLE 58 Charging and accounting for maritime radiocommunications 154 SECTION ... vessel communications in the bands between 450 and 470 MHz 401 Rec ITU-R M.492-6 Rec ITU-R M .54 1-9 Rec ITU-R M .58 5-6 Rec ITU-R M .117 1 Rec ITU-R M .117 4-2 Page PART C Extracts from other ITU-R ... Final Provisions 54 5 APPENDIX General Provisions Concerning Accounting 54 5 APPENDIX Additional Provisions Relating to Maritime Telecommunications 55 0 PART E Extracts from...

Ngày tải lên: 26/04/2016, 22:29

... of the auditor 21 22 23 24 25 ISA 3 15, paragraphs 5 10 ISA 330; ISA 50 0; ISA 52 0, “Analytical Procedures;” ISA 53 0, “Audit Sampling.” ISA 55 0, “Related Parties.” ISA 250 , “Consideration of Laws ... financial reporting framework ISA 50 0, “Audit Evidence,” paragraphs 7–9 ISA 240, paragraph 13; ISA 50 0, paragraph 11; ISA 50 5, “External Confirmations,” paragraphs 10 11, and 16 ISA 200 86 OVERALL ... conditions that may cause an entity to cease to continue as a going concern See ISA 57 0 25 for further discussion A52 Because of the inherent limitations of an audit, there is an unavoidable risk...

Ngày tải lên: 29/03/2014, 18:20

... 172 EX /11 United Nations Decade of Education for Sustainable Development (resolution 59 /237) In December 2002, the United Nations General Assembly (UNGA) adopted resolution 57 / 254 to put in ... following lines: The Executive Board, Recalling United Nations General Assembly resolutions 57 / 254 , 58 /219 and 59 /237 concerning the United Nations “Decade of Education for Sustainable Development” ... measures to further ensure UNESCO’s response to United Nations General Assembly resolutions 57 / 254 , 58 /219 and 59 /237; Further invites the Director-General to pursue his consultations with other United...

Ngày tải lên: 21/02/2014, 17:20

... Federal Home Loan Mortgage Corp (Freddie Mac) 4.63 6.00 6.86 5. 38 3 .50 4. 75 2007 20 05 20 05 2012 20 05 2013 5, 000 5, 000 5, 000 5, 000 5, 000 5, 000 USA USA USA International Institution International ... 1/8 7/8 1/2 1/2 5/ 8 1/8 1/8 25- Jun-07 07-Dec-00 28-Jan-09 14-May-07 20-Jul -11 300 100 752 499 60 05- Oct-10 05- Oct-10 07-Sep- 05 03-Jan- 05 08-Jan-03 301 50 1 50 2 996 101 30-Jun-03 5/ 8 Eurofima Federal ... 30-Jul-07 05- Aug-13 12-Mar-10 14-May-13 15- Dec-06 07-Jul-03 03-Aug-06 28-Nov-03 10-Sep-10 21-Jun- 05 07-May-08 09-Feb-02 27-Mar-07 10-Nov-03 19-Jan-04 900 50 4 300 50 0 400 750 150 50 0 20 50 0 151 1000 50 0...

Ngày tải lên: 29/03/2014, 06:21