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handbook of international quality control, auditing review, other assurance, and related services pronouncements
Ngày tải lên :
22/11/2014, 15:50
... procedure in order to achieve the purpose of that procedure When such a situation arises, the professional accountant is required to document how alternative procedures performed achieve the purpose ... to enable the firm to achieve the objective stated in this ISQC The proper application of the requirements is therefore expected to provide a sufficient basis for the achievement of the objective ... International Standards, which are issued following the IAASB’s stated due process The Authority Attaching to International Standards Issued by the International Auditing and Assurance Standards Board...
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AUDITING AND ASSURANCE STANDARDS pptx
Ngày tải lên :
15/03/2014, 23:20
... He can remember something being said about Cloud importing the shoes from a production plant in China and then wholesaling them to major department stores “OK,” says Suzie “Let’s just take that ... What about the balance of inventory? Do the shoes belong to Cloud when they are being shipped from China, or only after they arrive at the warehouse? Suzie points out that the answer to each of these ... in more detail in chapter 4) to identify any unusual relationships that may indicate fraud and thus require further investigation during the audit The auditor must consider the risk of management...
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ISSAI 1500The International Standards of Supreme Audit Institutions, ISSAI, are issued by the pdf
Ngày tải lên :
19/06/2014, 21:20
... Federation of Accountants All rights reserved Permission is granted to make copies of this work to achieve maximum exposure and feedback provided that each copy bears the following credit line: ―Copyright ... conventions used by the IAASB in redrafting ISA 500 for exposure, and the authority and obligation attaching to those conventions, are established in the amended ―Preface to the International Standards ... Proposals Obtaining Sufficient Appropriate Audit Evidence The IAASB is of the view that the overarching bold type requirement in paragraph of extant ISA 500, ―Audit Evidence‖ for the auditor to...
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ISSAI 1600The International Standards of Supreme Audit Institutions, ISSAI, are issued by the docx
Ngày tải lên :
19/06/2014, 21:20
... measures to assure the coordination of activities with those of the component auditor in order to achieve a proper review of matters affecting the consolidation process for the group financial statements...
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Publications of the SocialDemocratic and Socialist Internationals 19142000 A project by the International Association of Labour History Institutions (IALHI)
Ngày tải lên :
09/04/2015, 13:20
... closely with the LSI The archives of the SYI are in the IISG in Amsterdam, although other archives should be consulted as archival material may be 41 found in the archives of the national organizations ... socialist movement 1914-17 (archive R.Grimm Zimmerwalder Bewegung) LHASC: Labour Party archive RGASPI: collection of documents on socialist congresses and conferences 1915-19 (archive 340 Second International) ... Operaia e Socialista tra le due guerre, a cura di Enzo Collotti), p 3-43 Adress: Mikrofilmarchiv der deutschsprachigen Presse c/o Institut fỹr Zeitungsforschung der Stadt Dortmund, Kửnigswall 18, D-44122...
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Tài liệu The international community and the “NTP for coping with CC” pdf
Ngày tải lên :
24/01/2014, 00:20
... start that after 2020) What is needed, now and later? (b) • Formulate a strategic framework to achieve both policy aims • Stress the importance of and potential for synergies between economic ... and beyond 2 What is needed, now and later? (f) Longer term actions GHG mitigation (Phase 2) • Achieve behaviour change re carbon use by the public sector, consumers and industry, from public...
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Tài liệu SEXUALITY EDUCATION IN SCHOOLS: THE INTERNATIONAL EXPERIENCE AND IMPLICATIONS FOR NIGERIA pdf
Ngày tải lên :
14/02/2014, 14:20
... supportive environment What Do Sexuality Education Programs Try to Achieve? Like other YRH programs, sexuality education aims to achieve a range of outcomes, some of which apply to sexually active ... often cite polls showing that nine in 10 Americans support teaching sexuality education in high school and that 84 percent support teaching it in junior high school (Greene, Rasekh, and Amen, 2002) ... Teenagers in Santiago, Chile.” Washington, DC: FOCUS on Young Adults Project Office for Standards in Education (OFSTED) 2002 Sex and Relationships A report from her Majesty’s Chief Inspector of Schools...
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Báo cáo hóa học: " Non coding extremities of the seven influenza virus type C vRNA segments: effect on transcription and replication by the type C and type A polymerase complexes" ppt
Ngày tải lên :
20/06/2014, 01:20
... vRNA template (Fig 1C), nearly reaching the levels obtained for the M-like vRNA template (data not shown) For the PB2 segment, additional nt upstream the polyU thus appeared to be necessary and ... for the C/JHB/1/66 strain, the NP ORF was shifted, resulting in the use of a different stop codon Thus, the NP protein was amino acids shorter for C/ JHB/1/66 than for C/California/78 and C/Ann ... in the NA sequence or one nt in the NS sequence completely abolished CAT expression The authors thus concluded that the optimal distance between the polyU stretch and the 5' extremity was 16 nucleotides...
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ines the international nuclear and radiological event scale user’s manual 2008 edition (revised)
Ngày tải lên :
01/07/2014, 17:28
... installing and adjusting a new radiotherapy machine in a hospital, he was not aware of an electrician working above the ceiling He tested the machine, pointing the radiation beam towards the ... happened at the installation, nor does it take account of the potential widespread contamination Thus, for the accident levels of INES (4–7), criteria have been developed based on the quantity ... material that could potentially be released, the scale uses the concept of “radiological equivalence.” Thus, the quantity is defined in terms of terabecquerels of 131I, and conversion factors are defined...
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Báo cáo y học: "The International Documentation and Evaluation System IDES: a single center observational case series for development of an ankle prosthesis documentation questionnaire and study of its feasibility and face validity" pdf
Ngày tải lên :
10/08/2014, 21:24
... patients 65.2% had preoperative interventions A maximum walking distance up to 100 m (< block) was achieved in 12.2% of patients, 71.6% were able to walk 100 to 500 m (1-3 blocks) and 16.2% between ... ankle joint, two (3.5%) arthrolyses, two (3.5%) reconstructions of lateral ligaments, one (1.8%) achilles tendon lengthening, one (1.8%) arthrodesis of the lower ankle joint, one (1.8%) calcaneus...
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stiglitz - the stiglitz report; reforming the international monetary and financial systems in the wake of the global crisis (2010)
Ngày tải lên :
01/11/2014, 19:46
... Goodhart, then teaching at the London School of Economics, but who had served on the UK's Monetary Policy Committee, and Jose Antonio Ocampo, a distinguished economic historian, then teaching at Columbia, ... representative of the world's largest emerging market, China, and we were fortunate in getting the active participation of Yu Yongding from the Chinese Academy of Social Sciences, a distinguished ... to achievement of the internationally agreed development goals, including the Millennium Development Goals and protecting the world against the threat of climate change, must remain overarching...
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vocations for boys issued by the vocation bureau of boston banking
Ngày tải lên :
05/11/2014, 10:20
... VOCATION BUREAU IN UNIFORM EDITION AT 15 CENTS EACH The Machinist The Baker Confectionery Manufacture The Architect The Landscape The Grocer Architect THE DEPARTMENT STORE AND ITS OPPORTUNITIES FOR ... Growth of National C Chief Items of the Aggregate Resources and Liabilities of National D Banks from 1900 Banks in 1900, 1905, 20 20 to 1910 and 1910 21 Banks for 21 1910 Chief Items of the Aggregate ... Bankers' Association New York The Rand-McNally Bankers' Monthly Chicago and New York The Bankers' Magazine Boston, New York, Chicago Trust Companies New York A Bradstreet's, Public Journal of...
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MANUAL FOR USE BY THE MARITIME MOBILE AND MARITIME MOBILE SATELLITE SERVICES VOL 1
Ngày tải lên :
26/04/2016, 22:25
... rescue network IMO subsequently devoted considerable effort into organising its member states to achieve this The ITU established the appropriate regulatory framework for the implementation of the ... Convention converted to the new system in the period between 1992 and 1999 Communications with ships is achieved with a mobile radiocommunication service as defined by the ITU (definitions are given in ... offshore, but would exclude any A1 designated areas In practice, satisfactory coverage may often be achieved out to around 400 nautical miles offshore A3 An area, excluding sea areas A1 and A2, within...
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MANUAL FOR USE BY THE MARITIME MOBILE AND MARITIME MOBILE SATELLITE SERVICES VOL 2
Ngày tải lên :
26/04/2016, 22:29
... originating with any: – Head of State; – Head of government or members of a government; – Commanders-in-Chief of military forces, land, sea or air; – diplomatic or consular agents; – the Secretary-General ... expressed in the working languages as follows: Numbers In French In English In Spanish In Arabic In Chinese In Russian 带外发射 внеполосное излучение 1.144 Emission hors bande Out-of-band emission Emisión...
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INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING doc
Ngày tải lên :
29/03/2014, 18:20
... ineffective in achieving the aim of the requirement (Ref: Para A74) 24 If an objective in a relevant ISA cannot be achieved, the auditor shall evaluate whether this prevents the auditor from achieving ... and ISA 330 are to be applied in relation to the subject of the ISA but does not repeat them Thus, in achieving the objective stated in ISA 540, the auditor has regard to the objectives and requirements ... is not relevant in the circumstances of the audit Failure to Achieve an Objective (Ref: Para 24) A75 Whether an objective has been achieved is a matter for the auditor’s professional judgment That...
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Tài liệu REPORT BY THE DIRECTOR-GENERAL ON THE UNITED NATIONS DECADE OF EDUCATION FOR SUSTAINABLE DEVELOPMENT: INTERNATIONAL IMPLEMENTATION SCHEME AND UNESCO’S CONTRIBUTION TO THE IMPLEMENTATION OF THE DECADE doc
Ngày tải lên :
21/02/2014, 17:20
... Convention on the Right of the Child (CRC) in 1989, which declares that primary education should be compulsory and available free to all The CRC further states that children may not be excluded ... learning outcomes are achieved, especially, in literacy, numeracy and essential life skills” The Millennium Development Goals (MDGs) also address education MDG is to “Achieve universal primary ... linkages, exchange and interaction among stakeholders in ESD; - foster an increased quality of teaching and learning in education for sustainable development; - help countries make progress towards...
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THE INTERNATIONAL ROLE OF THE EURO EVIDENCE FROM BONDS ISSUED BY NON-EURO AREA RESIDENTS docx
Ngày tải lên :
29/03/2014, 06:21
... characteristics of debt securities (see Israël, 2002) For this alternative approach, see Padoa-Schioppa and Papadia (1984), for instance ECB Occasional Paper No 18 July 2004 THE ROLE OF THE EURO ... tantly, underlying holdings include bonds issued by residents of the respective currency area, and thus go beyond the “narrow” definition of international issuance Reporting euro area countries include ... authors’ calculations Note: Based on information available for 3032 bond issues corporations’ matching of assets and liabilities structure curve In September 2000, Freddie Mac launched a “Euro...
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