... of the survey instruments used, providing
datasets and undertaking a critical reading of the final report.
• Dr Eugene Lottering and Lara Sukhdeo of the Innovation Fund who engaged
in the ... Director of the Innovation Fund. Attached as Appendix A is the
interview schedule for these meetings, the aim of which was to:
• Introduce the project to the directors of THRIP and the Innovation ... and involvement inthe project by
THRIP. The Innovation Fund, having been moved to the National Research
Foundation (NRF) only months before the study, was engaged in an intensive
internal audit...
... of hardwood but not in cooking time.
Generally speaking, further processing inthe fiber production line such as screening,
bleaching and drying is largely the same for the non-wood fibers ... of the mill was
obtained by using available data inthe mill. The comparison of energy consumption of
the mill with standards are presented in table 5.3.
The results indicated that the ... of the
pulp and paper production. The main processing sections consuming water are washing,
diluting pulp before pumped to beaters, beating and paper making. Actually, in this mill
beating...
... for the
rest of the audit.
The Independent Auditor’s Report on Financial Statements
ISA 700
40
requires the auditor to evaluate the conclusions
drawn from theaudit evidence obtained as the ... Concern
When planning and performing audit procedures and
in evaluating the results thereof, the auditor is required
39 ISA 240, The Auditor’s Responsibility to Consider Fraud in an Audit of Financial ... the applicable financial
reporting framework also involves evaluating the fair
presentation of the financial statements. In doing so, the
auditor considers whether the financial statements, includ-
ing...
... Management Audit Ltd. Int. J. Audit. 4: 111-119 (2000)
The audit society reflects the growing
in uence of auditors themselves as they move
into areas of wider influence and service
provision. In particular, ... has been invested in defining
and distinguishing meanings of audit, especially
in emergent areas such as environmental and
clinical auditing. There are also ongoing discus-
sions about the nature ... monitoring, checking and reporting in
their most general sense.
The label for the hunch that something sys-
tematic was going on over and above financial
auditing was theaudit society’. The concept
was...
... debate on the role of the
auditor, the governance and the independence of audit firms, the supervision of auditors, the
configuration of theaudit market, the creation of a single market for the ... are in place.
In keeping with the approach being considered inthe banking sector, the concepts of orderly
failure, including "living wills", especially inthe case of systemic audit ... paragraph is included intheaudit report when an unusual item occurs but which,
in the opinion of the auditor, is fundamental and therefore requires disclosure to enable the user(s) of
the financial...
... 9
Auditing and the rethinking of government 12
Audit as control of control 15
Auditing and the ideal of transparency 18
Auditing and regulatory failure 22
Making things auditable 25
Beyond audit ... become increasingly linked to that of
quality despite their different institutional origins. Recent initiatives in
academic audit for both teaching and research provide another inter-
esting example ... how
they see themselves (primarily responsible for forming a professional
opinion on the financial statements).
47
Over the years there has been much debate on this issue within the
financial auditing...
... fraud inthe financial statement. The external
auditors had discovered fraud, fraudulent financial reporting in particular, as the main
purpose of financial audit. In recent years, inthe Statement ... (Considering the work of internal
auditing), it requires auditors to make a preliminary assessment of the internal audit
function. It must prove that for financial reporting, internal auditors ... misstatement inthe
financial statements.
In additional, Auditing Standard (ASA 240) continues by saying that there are two types
of intentional misstatements relating to the auditor. Firstly, there...
... savings banks in Germany – as well as the streamlining of
distressed private banks – will be decisive for the question whether
Germany is able to eliminate the prevailing structural risks inthe ... role inthe further development of
these metropolitan areas. In contrast to the current situation, the
savings banks and Landesbank sector will initially operate as a regional
savings finance ... with savings
banks, which are (indirectly) owners of the Landesbanks. There have
been some notable exceptions to date, mainly inthe operating area of
the Federal State of Berlin, in Frankfurt...
... have
increased tremendously in size. Increasing the number of audited events consumes more system
resources, impacting system performance. Accordingly, the production of auditing reports
involves ... of
information: The event of transferring information, and the event of receiving information. As
examples of points of monitoring these operations, consider the server/system side. After the ... “Good practice in information handling: Audit logging and incident handling”,
Becta, V2. http://schools.becta.org.uk/upload-dir/downloads /audit_ logging.doc
[9]
GFI, (2008) “Auditing events”....