audit including the auditor s risk assessment and the reliability of written representations and take appropriate action ref para a17 a18
The auditor's loss function and investors' perceptions of audit effectiveness Effects of regulatory change
Ngày tải lên :
01/06/2014, 14:04
... prior standard, the new standard eliminates the requirement that the auditor assess and attest to the effectiveness of management s ICFR assessment process (PCAOB 2007b) In addition, the new standard ... receives two news articles discussing the possible changes to the auditing standard and to the auditor liability laws The news articles are compilations of actual articles and press releases that ... believe the auditor s expected cost of an audit failure decreases with the litigation reform and that the auditor s extent of testing decreases with the passage of AS5, I now present a series of three...
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lim and tan - 2008 - non-audit service fees and audit quality- the impact of auditor specialization
Ngày tải lên :
06/01/2015, 19:43
... dollars Total audit fees is the sum of audit fees and audit- related fees Total non -audit fees is the sum of IS fees, tax fees, and other fees Total fees is the sum of total audit fees and total ... nonspecialist auditors To investigate the nature of this three-way interaction, we split the sample into two groups, firms audited by specialist and nonspecialist auditors, and assess whether the UE ... terms of avoiding missing or just meeting analysts’ forecasts) It is also possible that the provision of non -audit fees has no association with some proxies of audit Non -Audit Fees Positive association...
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Practical industrial safety, risk assessment and shutdown systems, elsevier (2003)
Ngày tải lên :
02/01/2014, 09:47
... Principles of Risk Assessment Description: The standard establishes general principles for risk assessment, and gives guidance on the information required to allow risk assessment to be carried out The ... practices in the process industries ISA S8 4 will then be superseded Relationships for Process lodiistr;^^ Safety System Standards Proces»5 Sector SaMySystraiStds Manufacture and Supply of Devices lEC ... of sensors and actuators to give the quality of system required by the SRS Chapter 6: Basic reliability analysis applied to safety systems This discusses the task of measuring or evaluating the...
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Communicable disease risk assessment and interventions ppt
Ngày tải lên :
05/03/2014, 12:20
... water and power supplies Such damage will hinder and complicate assessment and response efforts and increase the risk of infectious diseases Access to the public health system, which was already ... Household s access to facilities for the safe preparation of their food should also be assessed on a regular basis and emergency supplies of necessary utensils and appropriate energy sources for ... areas, raising the risk of transmission of certain communicable diseases Measles (see section below on vaccine-preventable diseases), ARI, diphtheria and pertussis are transmitted from person...
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Applied Physiology Including the Effects of Alcohol and Narcotics potx
Ngày tải lên :
15/03/2014, 20:20
... this burning goes on, the smoke goes off by the lungs and the unburned substances, the ashes, go off by the skin and kidneys The ashes are mostly the minerals of the cells, but there are also some ... body send word to the brain over the nerves The eye tells of sight, the ear of sounds, the nose of odors, the mouth of tastes, and the skin of feelings All these messages go to the back part of the ... does not care for the bad looks of his clothes and skin, and so he lets them stay dirty This harms the skin and makes it look bad The dirt also poisons the skin and may itself be a cause of sickness...
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Financing Pulp Mills An Appraisal of Risk Assessment and Safeguard Procedures potx
Ngày tải lên :
18/03/2014, 02:20
... practices, risk assessment techniques, and regulatory reporting standards associated with forestry and plantation investments The present study was commissioned as part of this project This study ... credit assessment at the company level should they want to Lenders and investors use the work of the parties who monitor companies and industries on an continuous basis for changes in issuer-specific ... accelleration of projects, as well as the emergence of new proposals Table 2.6 details the successful expansions, and Table 2.7 lists the successful greenfield projects of new sponsors that we identified As...
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EVENT SAFETY RISK ASSESSMENT AND EVENT MANAGEMENT PLAN pot
Ngày tải lên :
30/03/2014, 16:20
... this publication you should always refer to the latest laws EVENT SAFETY RISK ASSESSMENT - (SMALL TO MEDIUM SIZED COMMUNITY EVENTS) RISK ASSESSMENT Risk assessment is the process of estimating the ... EVENT SAFETY RISK ASSESSMENT (SMALL TO MEDIUM SIZED COMMUNITY EVENTS) RISK ASSESSMENT – IT S A MUST The success of your event is measured in many ways and safety is one of them As part of any good ... set up /take down stands, exhibits, marquees etc submit appropriate health and safety policies, risk assessments and method statements Exhibitors and vendors, etc should submit similar details...
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Risk Assessment and Risk Management, II doc
Ngày tải lên :
09/07/2014, 08:21
... Stochastic vs deterministic risk modeling – Stochastic risk modeling is often a very cost effective approach to risk assessment – Monte Carlo simulation is the most versatile and easily understood ... deterministic assessment is often useful for screening to limit stochastic modeling efforts – Focus on the 95th percentile of the estimate risk distribution – Put the risk estimate into regulatory and ... Exposure assessment: usually the most intensive aspect of quantitative risk modeling – Toxicity assessment: excellent databases available from which distributions can be derived – Exposure and toxicity...
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Risk Assessment and Risk Management, I pps
Ngày tải lên :
09/07/2014, 08:21
... Principles of Environmental Toxicology Risk Triad Principles of Environmental Toxicology Risk Assessment • Ecological Risk Assessment (ERA) • Human Health Risk Assessment Principles of Environmental ... conservative • Risk assessor s mission: provide risk manager with best information possible – i.e., be honest – Traditional deterministic (i.e., point-estimate) risk assessments can confound risk ... Toxicology Exposure Assessment Exposure Assessment Problem Formulation Exposure Assessment Constituent Characterization EPA Toxicity Assessment Receptor Characterization Exposure Analysis Risk Characterization...
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Risk Assessment and Indoor Air Quality - Chapter 1 docx
Ngày tải lên :
11/08/2014, 09:21
... associated with exposure to humans Dose–Response Assessment — Assessment of the health hazard as a function of varied exposures or doses Exposure Assessment — Assessment of the likely and worst-case ... Health and Safety Executive (HSE) has issued several guidelines for risk assessment, including Five Steps to Risk Assessment, Assess the Risks, and A Step by Step Guide to a Safer and Healthier ... process usually called risk management The distinctions between risk assessment and risk management are discussed more fully in later sections Ideally, risk assessment is based in science and risk...
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Risk Assessment and Indoor Air Quality - Chapter 2 ppt
Ngày tải lên :
11/08/2014, 09:21
... making As noted by the Commission on Risk Assessment and Risk Management, many risk assessments in the past estimated risks using hypothetical, nonexistent, maximally exposed individuals and they ... and methods used to develop the assessment; • provide a basis for greater consistency and comparability in risk assessments across the Agency programs; and • ensure that professional scientific ... in the use of incomplete data C Exposure Assessment The exposure assessment step involves the estimation of the magnitude, duration, and route of exposure to a substance In the early years of risk...
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Risk Assessment and Indoor Air Quality - Chapter 3 ppt
Ngày tải lên :
11/08/2014, 09:21
... is the first step of the risk assessment process and entails the characterization of the nature and strength of the evidence of causation The focus of hazard identification is on answering the ... limitations and uncertainties inherent in the risk assessment process The primary issues involve limitations of epidemiologic and animal studies, the nonspecificity of the symptomology of indoor ... Integrated Risk Information System (IRIS) Database, Appendix A, Reference dose (RfD): Description and Use in Health Risk Assessments, Office of Health and Environmental Assessment, U .S Environmental...
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Risk Assessment and Indoor Air Quality - Chapter 4 potx
Ngày tải lên :
11/08/2014, 09:21
... with Poisson regression analyses of time-series of counts Account must then be taken of serial correlations in the observations Various statistical methods are used to address this issue Finally, ... understanding of differential species toxicology and can be considered important tools in risk assessment For risk assessment, epidemiologic studies offer two obvious advantages over experimental studies ... statistical approaches to data analyses Each of these approaches will be discussed briefly in this chapter II MEASURES OF DISEASE FREQUENCY AND MEASURES OF EFFECT When discussing dose– or exposure–response...
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Risk Assessment and Indoor Air Quality - Chapter 5 ppt
Ngày tải lên :
11/08/2014, 09:21
... routes) exposure and risk assessments to approximate more closely actual exposures and risks The purpose of this chapter is to describe the process of exposure assessment, the methods used to ... Manufacturers Association 1991a Analysis of the Impact of Exposure Assumptions on Risk Assessment of Chemicals in the Environment Phase I: Evaluation of Existing Exposure Assessment Assumptions, prepared ... exposure and risk In early exposure and risk assessments, continuous exposure at the maximum possible ambient concentrations outside the fenceline of the emission source was often assumed This...
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Risk Assessment and Indoor Air Quality - Chapter 6 doc
Ngày tải lên :
11/08/2014, 09:21
... and are frequently ignored; OSHA does its own assessments The strengths and weaknesses of the exposure assessment need to be discussed, and of particular concern is the relevance of the exposure ... exposure assessment in those days was primitive The situation has since improved so that current risk assessments include exposure assessment In its original guidelines, the EPA advocated the use ... the quantitative aspects of risk as described by the NRC and have a separate section, possibly called “Health Assessment Summary,” to pull together the entire risk assessment This function is...
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Risk Assessment and Indoor Air Quality - Chapter 7 potx
Ngày tải lên :
11/08/2014, 09:21
... time Risk Characterization Component uncertainties Hazard identification Dose–response assessment Exposure assessment Dose–Response Assessment Dose–response assessment examines the relationship of ... risk assessment The EPA describes the uncertainty in the dose–response assessment of chemicals by stating a level of “confidence.” This discussion of confidence describes the ability of the risk ... risk assessment process The EPA s Guidance on Risk Characterization for Risk Managers and Risk Assessors (EPA 1992a) suggests combining ranges of exposure estimates to provide “multiple risk descriptors.”...
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Risk Assessment and Indoor Air Quality - Chapter 9 potx
Ngày tải lên :
11/08/2014, 09:21
... Chapter and described in detail in Chapters through 6, risk assessment consists of four steps: hazard identification, dose–response assessment, exposure assessment, and risk characterization The ... the four steps of a risk assessment separately to show how each functions in the estimation of risks to exposed humans Risk management options are also discussed Because most pollutants that can ... readily see how uncertainties in risk assessments arise and are treated PM is a broad class of chemically and physically diverse substances that exist as discrete particles of condensed liquid or solid...
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Risk Assessment and Indoor Air Quality - Chapter 10 (end) ppsx
Ngày tải lên :
11/08/2014, 09:21
... exposure assessment guidelines and ecological risk assessment guidelines B Indoor Air Risk Assessment Research Indoor air research is being conducted in the same areas as general risk assessment ... research However, risk assessment guideline documents, in a sense, describe risk characterization as part of the risk assessment process, and risk assessment guidelines continue to undergo development, ... models to interpret the results IV DIRECTIONS IN RISK ASSESSMENT RESEARCH The National Research Council (NRC 1994) identified six important themes that cut across the various stages of risk assessment...
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Human health and ecological risk assessment and risk management
Ngày tải lên :
15/04/2015, 09:20
... concepts in the evaluation of risks Format: Lectures including case studies, and risk assessment exercise, special feature Presentation of IPCS/WHO Risk Assessment Toolkit Teaching material: Hand-outs ... Health Risk Assessment, Ottowa, Canada Kerstin Gutschmidt, WHO, Geneva LECTURES: Give the theoretical background for risk assessment General human and eco-toxicology Tools used in risk assessments ... Animal studies Human studies Exposure assessment Mode of Action Standard setting Management and communication RISK ASSESSMENT EXERCISE Flameretardents – PBDE Mercury Arsenic Water disinfection Parabenes...
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