the contested concept of auditor independence

... the log of audit fees, the log of non-audit fees, the log of total fees and the ratio of non-audit fees to total fees (FEERATIO) as fee metrics The use of these metrics allows us to compare the ... years They thus conclude that the threat to auditor independence is the greatest during the first few years of the auditor/ client relationship Consistent with their analyses, we set the cut-off ... test whether the theoretical argument of a non-linear relation is valid in this case The results not support the assumption of non-linearity 13 The sum of the coefficients for LNAF and the interaction...

Ngày tải lên: 06/01/2015, 19:42

... justification and the value of the aspiration toward that very knowledge of truth Here we face, 16 Street People and the Contested Realms of Public Space therefore, the limits of the purely rational conception ... "subject to the power of capital over the co-ordination of universal fragmented space and the march of capitalism's global historical time that lies outside of the purview of any one of them." May ... given society, the more its members cultivate other instincts for acting in the world; the greater the presence of such "laws," the lesser the moral impulse exists in the community The task in this...

Ngày tải lên: 03/06/2014, 00:44

... changes in the concept of auditor independence over the past 150 years The initial concept of auditor independence, which prevailed during the latter part of the 19th century, focused on the accounting ... at the beginning of the 1930s, and the subsequent creation of the Securities and Exchange Commission (SEC), the concept of auditor independence changed significantly The influence of the SEC on auditor ... on the meaning of auditor independence, there have been significant debates about auditor independence The second purpose of the paper is to advocate a complete reconsideration of the concept of...

Ngày tải lên: 01/11/2014, 23:07

... length of the auditor tenure within rotation have on the bank loan of cers’ perceptions of audit firms’ independence? RQ2a: Does the rotation of the external audit firm affect the bank loan of cers’ ... perception of auditor independence when the firm is performing the audit in the first year of a rotation policy versus in sixth year of a rotation policy The second research question asks whether the ... loan of cers’ confidence that the auditors would discover the inventory error in the financial statements The statistical findings suggest that the presence of a rotation policy or the length of the...

Ngày tải lên: 06/01/2015, 19:42

... hypotheses of latent vectors for the definition of bank#n#1 Learning Latent Semantics of Definitions 2.1 Intuition Given only a few observed words in a definition, there are many hypotheses of latent ... highly related to the observed words Therefore, missing words can be used to prune the hypotheses that are also highly related to the missing words Consider the hypotheses of latent vectors in ... those of the authors and should not be construed as representing the of cial views or policies of IARPA, the ODNI or the U.S Government References Eneko Agirre and Aitor Soroa 2009 Proceedings of...

Ngày tải lên: 19/02/2014, 19:20

... from the governments of the Länder (states) The Zentralbankrat is then again consulted In the Netherlands, the president and the director-secretary of the Nederlandsche Bank are appointed by the ... clusters: the appointment, dismissal, and legal term of office of the governor of the central bank; the institutional location of the final authority for monetary policy and the procedures for the ... variance of inflation The variance of output is, however, an increasing function of the conservatism of the central banker There is a trade-off between credibility and flexibility in the Rogoff model...

Ngày tải lên: 15/03/2014, 10:20

... appropriate, the CAQ formed a task force on the role of the auditor and moved to convene investors and other financial reporting stakeholders to examine the role of the auditor and the value of the audit ... isolation The “what, whys, and hows” related to changing the role of the auditor has to be considered within the context of the overall financial reporting system, including the important roles of the ... evolve the role of the auditor to meet the needs of investors in the near and longer term In the near term, the CAQ and its member firms have developed model reports for the PCAOB and other stakeholders...

Ngày tải lên: 15/03/2014, 20:20

... Government On behalf of the Office of Financial Audit of the Auditor of Public Accounts, I wish to thank the employees of Metro Government for their cooperation during the course of our audit Should ... 2009 The Federal Government’s Office of Management and Budget (OMB), per OMB Circular A-133 requires the Auditor of Public Accounts to perform the Single Audit of Metro Government On behalf of the ... consideration of the results of the other auditor s testing of internal control over financial reporting and compliance and other matters that are reported on separately by other auditors as it...

Ngày tải lên: 15/03/2014, 23:20

Ngày tải lên: 21/03/2014, 22:01

Ngày tải lên: 23/03/2014, 05:23

... design The system concept specifications provide the starting point for the development of the interface concept. The goal of the interface design is to find a way to let the driver operate the system in a safe and effective way. The interaction  ... guidelines. Several guidelines have been discussed, and it's decided to use them during a later stage of the design, to  assist in evaluating the concepts.  The problems regarding the system concept,  as listed above, have their consequences on the design and the design  ... This concludes the user analysis. It's been investigated who the future users of the system will be, and what their needs  and requirements regarding ADAS are. The list of requirements can assist with the further definition of the system The following paragraph discusses the possibilities of the system concept,  investigating which requirements can be ...

Ngày tải lên: 23/03/2014, 10:20

... the product of a decision on our part to extend the concept (Weitz, 1956, 188) According to Weitz, this “openness” of the concept of art is the condition of the possibility of further creativity ... Carroll’s theory of historical narratives, one should take into account, for the reasons given above, Weitz’s sound intuition about the open character of the concept of art But on the other hand, the ... examples (e.g the member of a primitive society with no concept of art who creates the representation of a leopard and manages to endow it with something of the fearsomeness of the animal; see...

Ngày tải lên: 23/03/2014, 13:20

... audits In a number of engagements, the [f]irm's support for significant areas of the audit consisted of management's views or the results of inquiries of management The lack of professional skepticism ... diligent towards the end of the allowable term out of concern about what the replacement auditor might find Would auditors become more or less diligent towards the end of their term? Does the answer ... Reporting and Audit (2011) 6/ For a revealing colloquy of the consideration of the independence issue in the context of the passage of the Securities Act of 1933 ("1933 Act"), see Appendix A 7/ U.S v...

Ngày tải lên: 29/03/2014, 22:20

... centerof gravity of is The c€nter of the eafthis a centerof gravity All matter, whether of earths,suns,or corpuscles,is formed betweenthe oppositepolesof two magnets.To produce the effect of gravity, ... 1fd.artl The inward thrust of gravit! i\ in the reve$e direction of the outward thrust of radialiorr Clockwisespiralsare the reverseof anti clockwisespirals,1L't each is born out of the other without ... with the other An outward explosion compressesin advance of the direction of the action and simukaneo!.r/vevacuatesin the opposite direction The following half of the cycle is in reverse The evacuated...

Ngày tải lên: 04/06/2014, 12:38

Ngày tải lên: 04/06/2014, 15:40

... Ann (1972), requires the Clerk of the Board of Supervisors to submit a copy of the county's inventory to the Office of the State Auditor on or before October 15 of each year The inventory was not ... intentionally) 48 OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR INDEPENDENT AUDITOR' S REPORT ON COMPLIANCE WITH STATE LAWS AND REGULATIONS September 3, 1997 Members of the Board of Supervisors ... than an audit, the objective of which is the expression of an opinion on the county's compliance with these requirements Accordingly, we not express such an opinion The results of our procedures...

Ngày tải lên: 20/06/2014, 02:20

... device with 151 sensors (coils) The color encodes the Gaussian weighting, that is, the influence of the synthetic background signal The center of appearance of the synthetic signal is marked by a ... with respect to a suitable set of building blocks These building blocks may, for example, consist of the elements of a basis, a frame, or even of the elements of huge dictionaries Classical examples ... and the WeylHeisenberg group, one obtains the Besov spaces and the modulation spaces, respectively In the setting of the affine Weyl-Heisenberg group and the specific case vs (ω) = (1 + s |ω|) , the...

Ngày tải lên: 22/06/2014, 01:20

... CONTENTS The concept of measurement; What is measured?; The benefits of the measurement; The laws (rules) of measurement; Measure scales; Three standards of a measurement; Psychological measure; The ... reactions of skin, blood pressure, heart rate, and pupil of the eyes, the senses of man However, in the interview we usually apply the attitude scales 23 6.1 The normal psychological measure In the ... (+/-), if using division (/), the results will be meanless 16 4.4 The Ratio scale The Ratio scale has all of particularity of the interval scale Moreover, the point in the ratio scale is a value...

Ngày tải lên: 09/07/2014, 17:20

... the dumb concept map It is based on the shape, the concept map have shapes like the concept maps of spider shape, the concept map of process, the concept map of system 1.1.2.3 Comparing the concept ... developed in forms of: the specific contents of concept, fulfillment of concept content and formation of new concept 1.1.2 Concept maps 1.1.2.1 The definition of the concept maps The concept maps are ... 1.1.1.1 The concept * The definition of the concept: "Concept is a form of thinking, of which, it reflects different basic signs of a single object or class of homogeneous objects The concept is the...

Ngày tải lên: 25/07/2014, 14:39

... represents the apparent extension of the interaction zone but only to that of their mother root The global response was essentially local, since only the laterals close to the tip of the mother root ... responded In the second example [7], the growing medium of the root system was artificially made heterogeneous by the means of a hydroponics system, in which the major part of the root system bathed ... along the shoot This pattern of emergence is highly organised, since the roots on a given node appear only when the roots of the node just beneath have completed their emergence Furthermore, the...

Ngày tải lên: 08/08/2014, 14:22