question and answers of audit
fraud and responsibilities of auditor in detecting and preventing of fraud
... responsibility of auditor, and they were aware of what auditors do. Now, we will go to analysis of responses related to accounting fraud and the responsibility of auditor in detection and prevention ... internal auditor and external auditor To discuss about some of auditing standard that using in this study 31 4.2 Analysis of responses related to the role and responsibility of auditors ... possibility of innocent mistakes and deliberate misstatements such as fraud and management manipulation (Chandler, Edwards and Anderson, 1993). The role of auditor plays importance in detecting and...
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Báo cáo khoa học: "Using Conditional Random Fields to Extract Contexts and Answers of Questions from Online Forums" docx
... Sentences S1 and S2 are contexts of question 1 (S3). Sentence S4is the context of questions 2 and 3, but not 1. Sen-tence S8 is the answer to question 3. (S4-S5-S10) isone example of question- context-answer ... consists of an initiating post and a number of reply posts.The initiating post usually contains several ques-tions and the reply posts usually contain answers tothe questions and perhaps new questions. ... for thequestions identified in the same threads. Figure 1gives an example of a forum thread with questions,contexts and answers annotated. It contains three question sentences, S3, S5 and S6....
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The great book of questions and answers
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Tài liệu Báo cáo khoa học: "Collecting a Why-question corpus for development and evaluation of an automatic QA-system" pdf
... dynamic and inex-pensive method of collecting a corpus of questions and answers using the Amazon Mechanical Turkframework. We have provided to the communitya corpus of questions, answers and correspondingdocuments, ... selection of natural questions. Thearticles varied in topic, degree of formality and theamount of details; from ”Horror film” and ”Christ-mas worldwide” to ”G-Man (Half-Life)” and ”His-tory of London”. ... Automatic evaluation requires a cor-pus of questions and answers, a definition of what is a correct answer, and a way to com-pare the correct answers to automatic answers produced by a system. For...
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Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt docx
... Committee, Guidance on Definition and Disclosure of Public Debt.At the beginning of an audit of a public debt program, SAIs need tohave a clear understanding of the meaning of public debt. As noted ... understanding of their fullimpact on the government’s financial condition and budget? Audit Objectives and ProceduresRisk Assessment 8Guidance for Planning and INTOSAI’s Conducting an Audit of Public ... Conducting an Audit of Public Debt Committee Internal Controls of Public Debt Audit Objectives and ProceduresThis section provides suggested audit objectives and proce-dures for each of the five...
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REQUIREMENTS FOR BODIES PROVIDING AUDIT AND CERTIFICATION OF CANDIDATE TRUSTWORTHY DIGITAL REPOSITORIES pptx
... security system of that auditor and the method of transmission of information which is agreed between the repository and auditor. A4 AUDIT BY NON-CONFORMANT BODIES The purpose of this document ... knowledge of CCSDS 652.0-M-1/ISO 16363 (reference [1]) and other relevant normative documents; b) understanding of digital preservation; c) understanding of risk assessment and risk management of ... wherein the audit organizations are domiciled, the actual audit practices are outside of the scope of this document. A3 POTENTIAL THREATS AND ATTACK SCENARIOS Threats and risks of intentional...
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IMPROVING THE TRANSPARENCY OF AUDITS: PROPOSED AMENDMENTS TO PCAOB AUDITING STANDARDS AND FORM 2 ppt
... disclosure of the name of the engagement partner or the name and extent of participation in the audit of other accounting firms or persons in the standards of the PCAOB, standards of Auditing Standards ... actually performed all of the work.2/ In 1/ See paragraph 3 of Auditing Standard No. 9, Audit Planning, and paragraph 3 of Auditing Standard No. 10, Supervision of the Audit Engagement. 2/ ... following: The auditor's opinion is based, in part, on the report of another auditor, and the auditor makes reference to the audit of the other auditor pursuant to AU sec. 543, Part of Audit Performed...
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Audit Stewardship and Oversight of Large and Innovatively Funded Projects in Europe ppt
... the audit agencies and road transport agencies of Portugal, Spain, France, England, and Ireland welcomed the U.S. team and presented information on (1) audit practices, both external and ... host of the annual AASHTO Audit Subcommittee conference, past president of the local chapter of AGA, past chair of the Idaho Fiscal Of cers’ Association, and a member of AICPA, the Institute of ... direction of the Of ce of Commission Audits, which provides both internal and external audit services to the Michigan DOT. Jones has 31 years of government audit experience, 29 of which are...
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AUDIT OF THE CONTROL SYSTEM GOVERNING THE PRODUCTION, PROCESSING, DISTRIBUTION AND IMPORTS OF ORGANIC PRODUCTS potx
... management and review of the list of equivalent third countries. As from 2012, the FVO will carry out on-the-spot audits in listed third countries as part of its annual auditing. The FVO programme of ... 882/2004 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal ... Court of Auditors. Special Report No 9/2012 – Audit of the control system governing the production, processing, distribution and imports of organic products3861. The Commission’s analysis of...
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1081 question answers of the cfa exam level 1
... switch jobs and move into and out of the labor force than older workers. Youthful workers experience more unemployment because they change jobs and move in and out of the labor force often. ... price of a basket of consumer goods in earlier and later years and dividing by the price of the basket in the first year. Which of the following is/are true about aggregate demand? ... basket of goods and will tend to understate inflation. * using a constantly changing basket of goods and will tend to understate inflation. * using a constantly changing basket of goods and...
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Management ownership structure, audit quality and impairment of assets--evidence from China
... Listed Companies" and required annual accounts of all listed companies in Finance and Insurance Industry be audited by one of the Big 5 audit firms and a local audit firm. On December ... participation in setting and enforcing rules and standards affect the ownership structure of enterprises and in turn their incentives of reporting. 1.1.2 The Role of Accounting Standards in Conservative ... Assets 51 3.3.1.1.4 Number of Clients 52 3.3.1.1.5 Audit Fees 52 3.3.1.2 Auditor Brand Name Reputation 5 3 3.3.1.3 Industry Specialization 54 3.3.1.4 Audit Tenure and Audit Firm/Partner Rotation...
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The auditor's loss function and investors' perceptions of audit effectiveness Effects of regulatory change
... regulations and laws and discuss the potential effects of any regulatory changes. 34 existing and impending auditing standard, their understanding of the effects of litigation on auditors, and ... Regulators and legislators attempt to create and enforce standards and laws that provide assurance to investors of high-quality audits and provide significant penalties to auditors for low-quality audits. ... regulators and legislators must also consider and balance the relative costs of providing audits so standards and laws are not overly burdensome and costly. This study investigates the effects of...
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The impact of audit quality on cash incentive compensation and cost of capital
... of audit tenure and auditor opinion on cost of capital and find that cost of capital is inversely proportional to auditor tenure, and that cost of capital forthe client will increase if the auditor ... and compensation between clients of BigX auditors and clients of non-BigX auditors. Clients of BigX auditors are significantly bigger in size (proxied bysales and MVE), compared to clients of ... attributes of audit quality, audit firm size and industry specialization.Measurement of audit qualityDeAngelo (1981) argues that BigX auditors provide better quality audits thannon-BigX auditors,...
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the effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options
... understanding of previous audit and financial accounting research from the perspective of Second-Tier audit firms. By examining Second-Tier audit firms and their clients, a better understanding of ... the cost of equity for clients of Big -audit firms. On the other hand, audit quality is positive and significant with three of the four measures of cost of equity, which suggests that audit quality ... and a set of control variables in order to compare the audit quality of Big -audit firms and Second-Tier audit firms in the post-Sox period and to test the audit quality changes, both pre- and...
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