78 FR 17646 - Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements...

Science.gov (United States)

2013-03-22

...Z-Audit: Electronic Submission of Financial Statements and Compliance Audits AGENCY: Federal Student...: Electronic Submission of Financial Statements and Compliance Audits. OMB Control Number: 1845-0072. Type of... to facilitate the submission of compliance and financial statement audits, expedite the review of...

THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT

Directory of Open Access Journals (Sweden)

Danut Rada

2013-12-01

Full Text Available The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 “international standard for certification measures”. In some cases, considering the request of the audit beneficiary, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial statements prepared in accordance with special purpose frameworks”.

Financial Statement Audit Report of Isothermal Community College.

Science.gov (United States)

Campbell, Ralph

This report presents the results of the Isothermal Community College financial statement audit for the fiscal year ending on June 30, 1998. Isothermal Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

Financial Statement Audit Report of Rockingham Community College.

Science.gov (United States)

Campbell, Ralph

This report presents the results of the Rockingham Community College financial statement audit for the fiscal year ending on June 30, 1998. Rockingham Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1999 Air Force General Fund Financial Statements

National Research Council Canada - National Science Library

Lane, F

2000-01-01

..., "Opinion on Fiscal Year 1999 Air Force Consolidated Financial Statements." Our objective was to determine the accuracy and completeness of the Air Force Audit Agency audit of the FY 1999 Air Force General Fund financial statements...

Financial Statement Audit Report of Halifax Community College.

Science.gov (United States)

Campbell, Ralph

This report presents the results of the Halifax Community College financial statement audit for the fiscal year ending on June 30, 1998. Halifax Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

Financial Statement Audit Report of Pamlico Community College.

Science.gov (United States)

Campbell, Ralph

This report presents the results of the Pamlico Community College financial statement audit for the fiscal year ending on June 30, 1998. Pamlico Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

Financial Statement Audit Report of Randolph Community College.

Science.gov (United States)

Campbell, Ralph

This report presents the results of the Randolph Community College financial statement audit for the fiscal year ending on June 30, 1998. Randolph Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

National Research Council Canada - National Science Library

1999-01-01

.... The audit objective was to determine the accuracy and completeness of the Naval Audit Service audit of the Navy General Fund Financial Statements for Fiscal Year 1998. See Appendix A for a discussion of the audit Process.

7 CFR 3052.310 - Financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...

Financial Statement Audit Report of Guilford Technical Community College.

Science.gov (United States)

Campbell, Ralph

This report presents the results of the Guilford Technical Community College financial statement audit for the fiscal year ending on June 30, 1998. Guilford Technical Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were…

The concept of the materiality in the financial statement auditing

OpenAIRE

Raziūnienė, Daiva; Verbickaitė, Gintarė

2017-01-01

The financial auditors are required to provide the assurance for the public whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. The International Federation of Accountants, the International Auditing and Assurance Standards Board formulated general guidelines and principles of audit materiality assessments and provided that in auditing standards (IAA 320 and IAA 450). Financial auditors have independently to...

Financial Statement Audit Report of Tri-County Community College.

Science.gov (United States)

Campbell, Ralph

This report presents the results of the Tri-County Community College financial statement audit for the fiscal year ending on June 30, 1998. Tri-County Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

The impact of taxpayers’ financial statements audit on tax revenue growth

Directory of Open Access Journals (Sweden)

Mutarindwa Samuel

2014-07-01

Full Text Available This paper seeks to explore the role of financial statements audit in promoting tax revenues growth in Rwanda in the broader perspective. Survey questionnaires as primary data collection instruments were distributed to all audit officers of Rwanda Revenue Authority equalling to 100 staff and followed both analytical research design. Secondary data included reports from Rwanda revenue authority from 2006 to 2010 This paper also examines preliminary empirical results on the relationship between financial statements audit and tax growth this paper supports the notion that the practices of audit of final books of accounts for both small and medium enterprises at institutional level are prerequisite for growth of tax revenues in the country. In conclusion, the results not only have the potential to contribute theoretically to public finance but also to the area of institutional performance

FINANCIAL AUDIT: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements

National Research Council Canada - National Science Library

Franzel, Jeanette

2002-01-01

The statements of the financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2001, and 2000 were audited, and the related statements of activities and statements of cash flows for the fiscal years then ended...

Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-14

This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position.

A study on relationship between internal auditing and quality of financial statement

Directory of Open Access Journals (Sweden)

Maryam Abulghasemi Komeleh

2014-09-01

Full Text Available The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions. This paper presents an empirical investigation to study the relationship between internal auditing and quality of financial statements on selected firms listed on Tehran Stock Exchange. The proposed study selects 140 firms over the period 2008-2012. Using some regression technique, the study has determined that there was a positive and meaningful relationship between firms with internal auditing in their activities and quality of financial statements.

THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT

OpenAIRE

Danut Rada; Doina Rada

2013-01-01

The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 ...

29 CFR 99.310 - Financial statements.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Financial statements. 99.310 Section 99.310 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99... have separate audits in accordance with § 99.500(a) and prepare separate financial statements. (b...

Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

National Research Council Canada - National Science Library

1999-01-01

.... This report provides our endorsement of the Naval Audit Service disclaimer of opinion on the Navy General Fund Financial Statements for FY 1998, along with the Naval Audit Service report, "Department...

Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-08-21

This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

38 CFR 41.310 - Financial statements.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its financial...

30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

Science.gov (United States)

2010-07-01

... financial statements to verify my unencumbered assets, what standards must they meet? Any audited annual financial statements that you submit must: (a) Meet the standards in § 253.24; and (b) Include a certification by the independent accountant who audited the financial statements that states: (1) The value of...

Inspector General, DOD, Oversight of the Audit of the FY 2000 Military Retirement Fund Financial Statements

Science.gov (United States)

2001-02-28

statements and to report on the adequacy of internal controls and compliance with laws and regulations. We contracted the audit of the FY 2000 Military...performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.

Selected problems in auditing the financial statements of credit institutions

Directory of Open Access Journals (Sweden)

JOANNA WIELGÓRSKA-LESZCZYŃSKA

2016-06-01

Full Text Available The article presents issues deserving special attention in the area of auditing the financial statements of credit institution. Without a doubt, these are the financial instruments, including credit exposures. To properly audit these instruments it is required to verify the accuracy of the valuation. Such verification in the case of credit exposures is preceded by appropriate category qualification followed by impairment write-off determined considering the established security. Thus, the audit process is complex and requires assessment by the auditor of exogenous and endogenous factors affecting the operation of credit institutions.

30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

Science.gov (United States)

2010-07-01

... statements to verify my net worth, what standards must they meet? (a) Your audited annual financial statements must be bound. (b) Your audited annual financial statements must include the unqualified opinion of an independent accountant that states: (1) The financial statements are free from material...

12 CFR 621.4 - Audit by qualified public accountant.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

Selected problems in auditing the financial statements of credit institutions

OpenAIRE

Joanna Wielgórska-Leszczyńska

2016-01-01

The article presents issues deserving special attention in the area of auditing the financial statements of credit institution. Without a doubt, these are the financial instruments, including credit exposures. To properly audit these instruments it is required to verify the accuracy of the valuation. Such verification in the case of credit exposures is preceded by appropriate category qualification followed by impairment write-off determined considering the established security. T...

Inspector General, DoD, Oversight of the Army Audit Agency Audit of the FY 2000 Army Working Capital Fund Financial Statements

National Research Council Canada - National Science Library

2001-01-01

Our objectives were to oversee the Army Audit Agency audit of the FY 2000 Department of the Army Working Capital Fund financial statements to verify whether we can rely on their work and to determine...

Factors that determine the fees for audit NGOs financial statements in Kosovo

Directory of Open Access Journals (Sweden)

Bahtijar Berisha

2016-03-01

Full Text Available The purpose of this paper is to identify, analyze and evaluate the potential factors that influence the determinants of the fee/price of the NGOs financial statements audit in Kosovo based and tested, generally, traditional determinants and known in economic literature on this issue. In our study, we have chosen the NGO sector in Kosovo to investigate the factors that determine the fee/price of their financial statements, because the non-governmental organizations are among the first organizations that have gone through the audit process after war disintegration of former Yugoslavia, and to our knowledge no similar research was undertaken. The study is generally based on data collected through a questionnaire, sector financial audit of NGOs in Kosovo’s reality, focusing on the group of respondents who are professional in this field as statutory auditors, certified auditors and certified accountants. By the results of this analysis related to the importance variables of the model, it was found that the size, complexity, audit risk, NGO audit market, competition, international character and the number of donors who fund NGOs and the number of projects they develop, have a significant impact on the fee/price of the financial audit of NGOs Kosovo.

Major Deficiencies Preventing Favorable Audit Opinions on the FY 1997 DoD Financial Statements

National Research Council Canada - National Science Library

Lane, F

1998-01-01

The audit objective was to identify and summarize the major deficiencies that prevented favorable audit opinions on the FY 1997 DoD Financial Statements, and to identify the actions taken or under way...

Major Deficiencies Preventing Auditors From Rendering Audit Opinions on DOD General Fund Financial Statements

National Research Council Canada - National Science Library

Rauu, Russell

1995-01-01

.... This report gives Congress, the Secretary of Defense, the DoD Chief Financial Officer, financial managers, and the audit community an assessment of progress made in audited financial statements of DoD general funds...

Inspector General, DoD, Oversight of the Army Audit Agency Audit of the U.S. Army Corps of Engineers, Civil Works Program, FY 1996 Financial Statements

National Research Council Canada - National Science Library

Lane, F

1997-01-01

The audit objective was to determine the accuracy and completeness of the audit of the U.S. Army Corps of Engineers, Civil Works Program, FY 1996, financial statements conducted by the Army Audit Agency...

25 CFR 571.14 - Relationship of financial statements to fee assessment reports.

Science.gov (United States)

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Relationship of financial statements to fee assessment..., submitted under 25 CFR part 514, with its audited or reviewed financial statements for each location and... COMPLIANCE AND ENFORCEMENT PROVISIONS MONITORING AND INVESTIGATIONS Audits § 571.14 Relationship of financial...

16 CFR 703.7 - Audits.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Audits. 703.7 Section 703.7 Commercial Practices FEDERAL TRADE COMMISSION RULES, REGULATIONS, STATEMENTS AND INTERPRETATIONS UNDER THE MAGNUSON... Mechanism's complaint and other forms, investigation, mediation and follow-up efforts, and other aspects of...

Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-24

The Office of Inspector General audited the Department`s Consolidated Statement of Financial position as of September 30, 1996, and the related Statement of Operations and Changes in Net Position for the year ended. Results are described.

Financial audit : District of Columbia highway trust fund's fiscal year 1999 and 1998 financial statements

Science.gov (United States)

2000-10-01

This report presents the results of our audits of the financial statements of the District of Columbia Highway Trust Fund for the fiscal years ended September 30, 1999 and 1998, and our examination of the forecasted statements of the Fund's expected ...

ERS statement on protracted bacterial bronchitis in children.

Science.gov (United States)

Kantar, Ahmad; Chang, Anne B; Shields, Mike D; Marchant, Julie M; Grimwood, Keith; Grigg, Jonathan; Priftis, Kostas N; Cutrera, Renato; Midulla, Fabio; Brand, Paul L P; Everard, Mark L

2017-08-01

This European Respiratory Society statement provides a comprehensive overview on protracted bacterial bronchitis (PBB) in children. A task force of experts, consisting of clinicians from Europe and Australia who manage children with PBB determined the overall scope of this statement through consensus. Systematic reviews addressing key questions were undertaken, diagrams in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement constructed and findings of relevant studies summarised. The final content of this statement was agreed upon by all members.The current knowledge regarding PBB is presented, including the definition, microbiology data, known pathobiology, bronchoalveolar lavage findings and treatment strategies to manage these children. Evidence for the definition of PBB was sought specifically and presented. In addition, the task force identified several major clinical areas in PBB requiring further research, including collecting more prospective data to better identify the disease burden within the community, determining its natural history, a better understanding of the underlying disease mechanisms and how to optimise its treatment, with a particular requirement for randomised controlled trials to be conducted in primary care. Copyright ©ERS 2017.

STATUTORY AUDIT AND PERFORMANCE AUDIT

Directory of Open Access Journals (Sweden)

Suciu Gheorghe

2012-06-01

Full Text Available The financial audit has two components: the statutory audit (mandatory for certain companies made by financial auditors and the optional audit which can be done by other professionals (chartered accountants, evaluators, and tax matters members. The statutory audit represents the examination done by an authorized and independent professional of the financial statement of a company, in order to express a motivated opinion regarding the position, situation and financial performance. The statutory audit is established by law for those companies which have a significant public impact. The financial statement represents the management’s statement through which the firm communicates with the stakeholders: shareholders, creditors, investors, clients, debtors, contractors, employees, state institutions and thepopulation. The objective of the performance audit is the efficiency and effectiveness with which the audited company uses its resources in order to accomplish its responsibilities. The audit committees have a greater responsibility especially after the scandals in the US (Enron, WorldCom, Adelphia, through the Sarbanes-Oxley act from 2002. The audit committee has the following attributions: it monitors the financial reports made by the executive management, helps internal investigations, monitors and evaluates the activity of the internal audit department, gives recommendations to the administration council regarding the problems encountered when communicating with the shareholders, replacing or extending the mandate of the external auditor and authorizes the approval of this person’s fees.

17 CFR 229.1010 - (Item 1010) Financial statements.

Science.gov (United States)

2010-04-01

....1010 (Item 1010) Financial statements. (a) Financial information. Furnish the following financial information: (1) Audited financial statements for the two fiscal years required to be filed with the company's... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1010) Financial...

Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1999 Working Capital Fund Financial Statements

National Research Council Canada - National Science Library

Lane, F

2000-01-01

An audit of the Air Force Working Capital Fund financial statements is required by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356...

Inspector General, DoD, Oversight of the Army Audit Agency Audit of the FY 1998 Army General Fund Financial Statements

National Research Council Canada - National Science Library

1999-01-01

An audit of the Army General Fund Financial Statements is required by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal...

Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

National Research Council Canada - National Science Library

1999-01-01

Introduction. An audit of the Navy General Fund Financial Statements is requited by Public Law 101-576, the "Chief Financial Officers Act of 1990," November 15, 1990, as amended by Public Law 103-356, the "Federal...

THE IMPORTANCE OF CONTINUOUS AUDIT OF FINANCIAL STATEMENTS OF THE COMPANY OF COUNTRIES JOINING THE EU

Directory of Open Access Journals (Sweden)

SLOBODAN POPOVIĆ

2015-06-01

Full Text Available Approaching the Republic of Serbia the EU, an increasing number of operations of Management Company must comply with the laws and regulations of the EU. One of the most important task is to manage companies and do the job of auditing of financial reporting companies. There are two established types of audits. Internal audit work, done throughout the year and external, done by the end of the financial year. Both have an obligation to express opinions, which must have a background in the competence and independence. The scope of the audit, generally speaking depends on the legislation of national economies, then the law governing accounting, and at the end of the law that frames the audit functions. The auditor's opinion is necessary in order to ensure the credibility of financial statements. Considering the focus, audit can be seen as activity of audits essentially activities related to the financial statements that are subject to services performed by certified auditors. An opinion on the financial statements of companies are included in the audit reports. They are prepared and certified by independent auditors. The revision in the economic terminology means testing of accounting statements of business enterprises. Internal audit work is done throughout the year, but external to the end of the financial year. Both have an obligation to express opinions, which must have a background in competence. Auditing activities are performed independently, objectively and with a great deal of independence in the work, by internal and external authorized auditors, so that they can provide the necessary information to the users of audit reports. Internal auditing can be seen in the two main ranges. The first is within the company in which some processes are functioning the same. Another scope is wide level, including observation of the wider society and the state, and includes observation of the entire public sector of a country. This mode of operation of the

Terminating the Audit of the National Flood Insurance Program’s Fiscal 1980 Financial Statements.

Science.gov (United States)

1981-09-21

7 AD-A107 188 GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING A ETC F/G 5/1 TERMINATING THE AUDIT OF THE NATIONAL FLOOD INSURANCE PROGRAN S-,-ETC...Management Agency Dear Mr. Giuffrida: A Subject: Terminating the Audit of the National Floodr .) Insurance Program’s Fiscal 1980 Financial...objective of the audit was to express an opinion on the NFIP’s < fiscal 1980 financial statements. We will not meet this objec- tive, however, because

17 CFR 210.3-01 - Consolidated balance sheets.

Science.gov (United States)

2010-04-01

... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... Statements § 210.3-01 Consolidated balance sheets. (a) There shall be filed, for the registrant and its... registrant's fiscal year and audited financial statements for the most recent fiscal year are not available...

Inspector General, DOD, Oversight of the Audit of the Military Retirement Trust Fund Financial Statements for FY 1998

Science.gov (United States)

1999-03-05

Our objective was to determine the accuracy and completeness of the Deloitte & Touche LLP audit of the Military Retirement Trust Fund Financial Statements for FY 1998 See Appendix A for a discussion of the audit process.

Financial Statement Audit: U.S. Department of Education, Federal Direct Student Loan Program for the Year Ended September 30, 1994. Audit Control Number 17-48320.

Science.gov (United States)

Office of Inspector General (ED), Washington, DC.

An independent audit was done of the principal financial statements of the William D. Ford Federal Direct Loan Program of the Department of Education for the year ending September 30, 1994. In planning and performing the review the auditors considered the internal control structure of the program in order to determine auditing procedures. The…

33 CFR 96.320 - What is involved to complete a safety management audit and when is it required to be completed?

Science.gov (United States)

2010-07-01

... Safety Management (ISM) Code by Administrations. (3) Make sure the audit is carried out by a team of... safety management audit and when is it required to be completed? 96.320 Section 96.320 Navigation and... SAFE OPERATION OF VESSELS AND SAFETY MANAGEMENT SYSTEMS How Will Safety Management Systems Be...

RISK-ASSESSMENT PROCEDURES AND ESTABLISHING THE SIZE OF SAMPLES FOR AUDITING FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Daniel Botez

2014-12-01

Full Text Available In auditing financial statements, the procedures for the assessment of the risks and the calculation of the materiality differ from an auditor to another, by audit cabinet policy or advice professional bodies. All, however, have the reference International Audit Standards ISA 315 “Identifying and assessing the risks of material misstatement through understanding the entity and its environment” and ISA 320 “Materiality in planning and performing an audit”. On the basis of specific practices auditors in Romania, the article shows some laborious and examples of these aspects. Such considerations are presented evaluation of the general inherent risk, a specific inherent risk, the risk of control and the calculation of the materiality.

Optimising experimental research in respiratory diseases: an ERS statement.

Science.gov (United States)

Bonniaud, Philippe; Fabre, Aurélie; Frossard, Nelly; Guignabert, Christophe; Inman, Mark; Kuebler, Wolfgang M; Maes, Tania; Shi, Wei; Stampfli, Martin; Uhlig, Stefan; White, Eric; Witzenrath, Martin; Bellaye, Pierre-Simon; Crestani, Bruno; Eickelberg, Oliver; Fehrenbach, Heinz; Guenther, Andreas; Jenkins, Gisli; Joos, Guy; Magnan, Antoine; Maitre, Bernard; Maus, Ulrich A; Reinhold, Petra; Vernooy, Juanita H J; Richeldi, Luca; Kolb, Martin

2018-05-01

Experimental models are critical for the understanding of lung health and disease and are indispensable for drug development. However, the pathogenetic and clinical relevance of the models is often unclear. Further, the use of animals in biomedical research is controversial from an ethical perspective.The objective of this task force was to issue a statement with research recommendations about lung disease models by facilitating in-depth discussions between respiratory scientists, and to provide an overview of the literature on the available models. Focus was put on their specific benefits and limitations. This will result in more efficient use of resources and greater reduction in the numbers of animals employed, thereby enhancing the ethical standards and translational capacity of experimental research.The task force statement addresses general issues of experimental research (ethics, species, sex, age, ex vivo and in vitro models, gene editing). The statement also includes research recommendations on modelling asthma, chronic obstructive pulmonary disease, pulmonary fibrosis, lung infections, acute lung injury and pulmonary hypertension.The task force stressed the importance of using multiple models to strengthen validity of results, the need to increase the availability of human tissues and the importance of standard operating procedures and data quality. Copyright ©ERS 2018.

The Influence of External User Interdependence of Financial Statements, Possibility of Clients Facing Financial Difficulties, and Auditor Evaluation of Management Integrity To Acceptable Audit Risk.

Directory of Open Access Journals (Sweden)

Andini Sih Afsari Utami

2016-12-01

Full Text Available The purpose of this research is to analyze. Analyses the influence of external users reliance on financial statements, likelihood of financial difficulties and management integrity toward acceptable audit risk were performed with 10 public accountant office who had listed from Direktorat IAPI 2013. The sample used the “Gay” theory. The analyzed method in this research uses multiple linear. The result shown that performing external users reliance on financial statements significantly influences toward acceptable audit risk, likelihood of financial difficulties significantly influences toward acceptable audit risk, and management integrity significantly influences toward acceptable audit risk.

Eligibility audits for the randomized neuropathic bone pain trial (TROG 96.05)

International Nuclear Information System (INIS)

Roos, D.E.; Turner, S.L.

2000-01-01

In February 1996 the Trans-Tasman Radiation Oncology Group (TROG) initiated a two-arm, multicentre, prospective randomized trial on radiotherapy for neuropathic pain due to bone metastases (TROG 96.05). This trial compares the response to a single 8-Gy fraction with 20 Gy in five fractions. The accrual target is 270 patients. In order to evaluate compliance with eligibility criteria after approximately 1 year of accrual, an independent audit of the first 42 randomized patients was commissioned. This found that only one of these patients did not have genuine neuropathic pain, but that this patient and seven others (19%) had infringements of other eligibility/exclusion criteria for the trial. Accordingly it was decided to continue the full audit up to 90 patients. This detected no further patients without genuine neuropathic pain, and found only one other eligibility infringement (1/48; 2%). It is concluded that this quality assurance (QA) measure undertaken early in the trial led to significantly improved clinician awareness of, and compliance with, eligibility/exclusion criteria. It also enabled an accurate comparison of outcome data for all randomized versus all eligible patients at the time of the preplanned first interim analysis at 90 patients. In view of the excellent compliance demonstrated in the second audit, a one-in-five sampling is proposed for future audits from centres that have already accrued at least five consecutive eligible patients. This is consistent with TROG QA guidelines now operational. Copyright (2000) Blackwell Science Pty Ltd

The Future of Audit

Directory of Open Access Journals (Sweden)

Danielle Lombardi

2014-10-01

Full Text Available The purpose of this study is to discuss the current state and future of auditing. Expert consensus is used as a basis to examine the current state of auditing and generate modifications both needed and likely to occur in the audit profession. This study contributes to the literature by using the Delphi method to develop predictions as to the direction of the audit industry and discuss the implications associated with these predictions. If auditors can better understand where the profession stands and where it is headed, then they can better prepare for the future. Some predictions emerging from this study relative to future audit practices include increasing automation of audit procedures, more predictive financial statements, continuous auditing of financial statements and transactions, and an increasingly global perspective regarding audit activities.

Auditing the Auditors: Has the Establishment of the Audit Oversight Board Affected Audit Quality?

OpenAIRE

Ismail, Hashanah; Theng, Ung Chui

2015-01-01

This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...

78 FR 21938 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-04-12

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 04/01/2013 Through...

77 FR 2060 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-01-13

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9001-1] Environmental Impacts Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 01/03/2012 Through...

75 FR 69434 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2010-11-12

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 11/01/2010 Through...

77 FR 62235 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-10-12

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/01/2012 Through...

78 FR 75919 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-12-13

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-5] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 12/02/2013 through... Railroad Relocation Planning and Environmental Study, Review Period Ends: 01/13/2014, Contact: John Winkle...

78 FR 5439 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-01-25

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9007-3] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 01/14/2013 Through...

Notification: Background Investigation Services Audits of EPA’s Fiscal Year 2015 FIFRA and PRIA Financial Statements

Science.gov (United States)

Projects #OA-FY16-0080 and #OA-FY16-0079, February 8, 2016. EPA OIG plan to begin audits of the EPA's fiscal year (FY) 2015 financial statements for the Pesticides Reregistration and Expedited Processing Fund (FIFRA) and Pesticide Registration Fund (PRIA).

FEPs and scenarios auditing of TVO-92 and TILA-96 against international FEP database

Energy Technology Data Exchange (ETDEWEB)

Vieno, T.; Nordman, H. [VTT Energy, Espoo (Finland)

1997-12-01

The NEA International Database of Features, Events and Processes (FEPs) relevant to the assessment of post-closure safety of radioactive waste repositories has been compiled by a working group within the Nuclear Energy Agency (NEA) of the OECD. The main parts of the database are a master list of 150 generalized FEPs and the original project-specific databases containing descriptions, comments and references on the FEPs. The first version of the database includes in total 1261 FEPs from seven national or international performance assessment projects. All project FEPs are mapped to one or more of the FEPs in the master list. The aim of the auditing was to discuss how the FEBs in the international database have been treated in the TVO-92 and TILA-96 safety assessments on spent fuel disposal (in Finland), where no formal methods were applied to develop scenarios. The auditing was made against all the 1261 projectspecific FEPs in the international database. The FEPs were discussed one by one and classified into categories according to their treatment in TVO-92 and TILA-96 or in the technical design of the disposal system. 37 refs.

FEPs and scenarios auditing of TVO-92 and TILA-96 against international FEP database

International Nuclear Information System (INIS)

Vieno, T.; Nordman, H.

1997-12-01

The NEA International Database of Features, Events and Processes (FEPs) relevant to the assessment of post-closure safety of radioactive waste repositories has been compiled by a working group within the Nuclear Energy Agency (NEA) of the OECD. The main parts of the database are a master list of 150 generalized FEPs and the original project-specific databases containing descriptions, comments and references on the FEPs. The first version of the database includes in total 1261 FEPs from seven national or international performance assessment projects. All project FEPs are mapped to one or more of the FEPs in the master list. The aim of the auditing was to discuss how the FEBs in the international database have been treated in the TVO-92 and TILA-96 safety assessments on spent fuel disposal (in Finland), where no formal methods were applied to develop scenarios. The auditing was made against all the 1261 projectspecific FEPs in the international database. The FEPs were discussed one by one and classified into categories according to their treatment in TVO-92 and TILA-96 or in the technical design of the disposal system

Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-02-01

The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

12 CFR 989.2 - Audit requirements.

Science.gov (United States)

2010-01-01

... auditors to address substantive accounting issues that may arise during the course of any audit. [65 FR... and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.2... independent, external audit of and an audit report on its individual financial statement. (b) The OF board of...

Static Analysis Alert Audits: Lexicon and Rules

Science.gov (United States)

2016-11-04

1 Audit Rules and Lexicon Date 00, 2016 © 2016 Carnegie Mellon University [DISTRIBUTION STATEMENT A] This material has been approved for public...DISTRIBUTION STATEMENT A] This material has been approved for public release and unlimited distribution. REV-03.18.2016.0 Static Analysis Alert Audits ...Lexicon And Rules William Snavely 2 Audit Rules and Lexicon Date 00, 2016 © 2016 Carnegie Mellon University [DISTRIBUTION STATEMENT A] This material

Corporate Information Management Financial Statements

National Research Council Canada - National Science Library

Gimble, Thomas

1995-01-01

The audit objective was to determine whether the OASD(C31) methods for preparing FY 1996 CIM, general purpose financial statements will result in auditable and complete general purpose financial statements...

Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016

Directory of Open Access Journals (Sweden)

Mortură Laura-Alexandra

2017-01-01

One such example is the amendment of the International Standards on Auditing in 2015, applicable in our country starting with the auditing of the financial statements on 31.12.2016, being an effect of the last economic and financial crisis. Changes have been made following the projects initiated by the International Auditing and Assurance Standards Board (IAASB, aiming at identifying ways to improve the International Standards on Auditing in order to restore the confidence of the intended users in the work of auditors.

Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-02-29

In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.

PENGARUH TIME BUDGET PRESSURE DAN RISIKO AUDIT TERHADAP KUALITAS AUDIT (SURVEY PADA AUDITOR DI KANTOR AKUNTAN PUBLIK DI BANDUNG

Directory of Open Access Journals (Sweden)

Medianto Suryo

2017-04-01

Full Text Available Empirically the application of principles of corporate governance can improve the quality of financial statements. However, in the implementation of Good Corporate Government and the quality of financial statements has not been done perfectly. Based on the results of research indicates that the failure of GCG implementation in Indonesia can be seen from various cases of audit failure. Based on the above, it shows that GCG mechanism is not working properly, where the stakeholders can not use the financial statements because of the low quality of financial statements or irrelevant and unreliable. This study will provide an overview of the influence of time budget pressure and audit risk on audit quality at public accounting offices in Bandung. This research uses path analysis with Time Budget Pressure variables, Audit Risk, and Audit Quality. The result of the research shows that both independent variable (Time Budget Pressure and Audit Risk give contribution (influence to the Quality of Audit equal to 34,20%. While the rest of 65.80% influenced by other factors outside the two independent variables.

Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

National Research Council Canada - National Science Library

Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W

2004-01-01

... are: the Corps of Engineers Financial Management System, the Corps of Engineers Enterprise Management Information System, and the Defense Departmental Reporting System - Audited Financial Statements...

Fraud Auditing and CPA Auditing Reform in American and Japanese

OpenAIRE

張, 影; ZHANG, Ying

2006-01-01

The public company audit is expected to detect frauds in the financial reporting of entity. But, if senior management of corporation want to perpetrate frauds, the auditors have a risk of material misstatement due to fraud. In this paper, I consider the history of public company auditing to improve the prevention and detection of material fraud and to educate financial statement users about frauds in financial statement of American corporation and Japanese corporation. The history also is sho...

78 FR 67140 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-11-08

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-8] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/28/2013 Through 11/01/2013, Pursuant to 40 CFR 1506.9....

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Naval Sea Cadet Corps for 1998 and 1997

National Research Council Canada - National Science Library

2000-01-01

... to: present the corporation's assets and liabilities and reasonable detail on the corporation's income and expenses in annual financial statements, obtain an annual financial audit by an independent...

Southwestern Power Administration Combined Financial Statements, 2006-2009

Energy Technology Data Exchange (ETDEWEB)

None

2009-09-01

We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power

AUDIT BISNIS

Directory of Open Access Journals (Sweden)

Yulius Jogi Cristiawan

1999-01-01

Full Text Available The purpose of financial audit is to give opinion that the financial statement present fairly, in all material respect, the financial position, the result of operation and cash flow in conformity with generally accepted accounting principles. In this case, the focus of financial audit is financial statement. A Independent Auditor do not consider that the financial statement is the reflections of company business transaction that result from accounting process. In the accounting process, the distorsion information could be happened in business transaction. For examples the finished good must be presented at historical cost at financial statement, but if, the competitor could sell with the lower price or there are any substitutes, its presentation must be adjusted. A financial statement could not present the information about the competitors. Hence the auditor must be understand all aspects of client business. A conceptual framework for understanding client business will be presented in this article. Abstract in Bahasa Indonesia : Audit atas Laporan Keuangan (Financial Audit bertujuan untuk memberikan pendapat apakah laporan keuangan suatu entitas menyajikan sejara wajar atau tidak posisi keuangan, hasil operasi dan arus kas sesuai dengan prinsip akuntansi yang berlaku umum. Disini jelas terlihat bahwa fokus audit adalah laporan keuangan. Auditor lupa bahwa laporan keuangan merupakan suatu laporan transaksi bisnis perusahaan yang telah mengalami proses akuntansi (dengan suatu asumsi-asumsi tertentu sehingga menjadi laporan keuangan. Selama proses akuntansi tersebut suatu transaksi bisnis kadang mengalami distorsi informasi. Contoh: suatu persediaan barang jadi yang secara fisik masih baik akan dilaporkan di dalam laporan keuangan sebesar cost-nya, tetapi kalau secara bisnis bisa dibuktikan bahwa atas barang tersebut pesaing bisa menjual barang dengan harga lebih murah atau telah ada barang pengganti maka atas barang tersebut harus disesuaikan

In Need of Review? The Audit Commission's Report on Statutory Assessment and Statements of Special Educational Needs.

Science.gov (United States)

Pinney, Anne

2002-01-01

This article summarizes findings presented in a report by the Audit Commission on the provision for children with disabilities. It discusses widespread dissatisfaction with student assessment, development of statements, resource allocation to support children with special educational needs, and procedures to ensure services are effective.…

Los Alamos National Laboratory environmental restoration program group audit report for underground storage tank removal: Audit ER-92- 04, July 22--August 11, 1992

International Nuclear Information System (INIS)

Gillespie, P.F.

1992-01-01

Audit ER-92-04 was conducted on activities being performed by Waste Management (EM-7), Environmental Protection (EM-8), and Environmental Restoration (EM-13) groups for the LANL's underground storage tank removal program. Scope of the audit was limited to an evaluation of the implementation of the State of New Mexico requirements for underground storage-tank removal. Activities were evaluated using requirements specified in the State of New Mexico Environmental Improvement Board Underground Storage Tank Regulations, EIB/USTR. Two recommendations are made: (1) that a single organization be given the responsibility and authority for the implementation of the program, and (2) that the requirements of the NM State environmental improvement board underground storage tank regulations be reviewed and a Los Alamos procedure written to address requirements and interfaces not contained in SOP-EM7-D ampersand D-001

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

Directory of Open Access Journals (Sweden)

Chis Anca Oana

2013-07-01

Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.

Determining relevant financial statement ratios in Department of Defense service component general fund financial statements

OpenAIRE

Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S.

2014-01-01

Approved for public release; distribution is unlimited Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its ...

Consolidated financial statements for fiscal year 1996

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-01

The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

Does Auditor Tenure Reduce Audit Quality?

OpenAIRE

Junaidi, -; Miharjo, Setiyono; Hartadi, Bambang

2012-01-01

Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit fi...

12 CFR 350.5 - Alternative annual disclosure statements.

Science.gov (United States)

2010-01-01

... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...

Financial Audit. Federal Family Education Loan Program's Financial Statements for Fiscal Years 1993 and 1992. Report to the Congress and the Secretary of Education.

Science.gov (United States)

General Accounting Office, Washington, DC.

This report presents findings of an audit of the Principal Statements of the Department of Education's (ED) Federal Family Education Loan Program (FFELP) and its internal controls and compliance with laws and regulations for the fiscal years ending September 30, 1993, and September 30, 1992. The audit investigated whether the Principal Statements…

75 FR 52528 - FC Landfill Energy, LLC; Supplemental Notice That Initial Market-Based Rate Filing Includes...

Science.gov (United States)

2010-08-26

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. ER10-2268-000] FC Landfill Energy, LLC; Supplemental Notice That Initial Market- Based Rate Filing Includes Request for Blanket... proceeding, of FC Landfill Energy, LLC's application for market-based rate authority, with an accompanying...

78 FR 68872 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

Science.gov (United States)

2013-11-15

... Accompanying Audited Financial Statements Introduction 1. This standard sets forth the auditor's responsibilities when the auditor of the company's financial statements is engaged to perform audit procedures and... audited financial statements. Objective 2. The objective of the auditor of the financial statements, when...

Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”

Directory of Open Access Journals (Sweden)

Daniel Botez

2009-12-01

Full Text Available The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The International Standard on Auditing 200 (ISA 200 deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with International Standards on Auditing (ISAs.

ER-bound protein tyrosine phosphatase PTP1B interacts with Src at the plasma membrane/substrate interface.

Directory of Open Access Journals (Sweden)

Melisa C Monteleone

Full Text Available PTP1B is an endoplasmic reticulum (ER anchored enzyme whose access to substrates is partly dependent on the ER distribution and dynamics. One of these substrates, the protein tyrosine kinase Src, has been found in the cytosol, endosomes, and plasma membrane. Here we analyzed where PTP1B and Src physically interact in intact cells, by bimolecular fluorescence complementation (BiFC in combination with temporal and high resolution microscopy. We also determined the structural basis of this interaction. We found that BiFC signal is displayed as puncta scattered throughout the ER network, a feature that was enhanced when the substrate trapping mutant PTP1B-D181A was used. Time-lapse and co-localization analyses revealed that BiFC puncta did not correspond to vesicular carriers; instead they localized at the tip of dynamic ER tubules. BiFC puncta were retained in ventral membrane preparations after cell unroofing and were also detected within the evanescent field of total internal reflection fluorescent microscopy (TIRFM associated to the ventral membranes of whole cells. Furthermore, BiFC puncta often colocalized with dark spots seen by surface reflection interference contrast (SRIC. Removal of Src myristoylation and polybasic motifs abolished BiFC. In addition, PTP1B active site and negative regulatory tyrosine 529 on Src were primary determinants of BiFC occurrence, although the SH3 binding motif on PTP1B also played a role. Our results suggest that ER-bound PTP1B dynamically interacts with the negative regulatory site at the C-terminus of Src at random puncta in the plasma membrane/substrate interface, likely leading to Src activation and recruitment to adhesion complexes. We postulate that this functional ER/plasma membrane crosstalk could apply to a wide array of protein partners, opening an exciting field of research.

Did the waste management audit failures signal lower firm-wide audit quality at Arthur Andersen?

NARCIS (Netherlands)

Cahan, S.; Zhang, W.; Veenman, D.

2011-01-01

This study investigates Arthur Andersen’s audit quality in the decade before the collapse of Enron. Andersen’s involvement in the Waste Management audit failures — which relate to audits of the company’s 1992- 1996 financial statements — led the SEC to accuse Andersen of issuing false and misleading

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

OpenAIRE

Chis Anca Oana; Danescu Tatiana

2013-01-01

Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic ...

Pengaruh Audit Quality, Audit Tenure, Audit Report Lag, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013

OpenAIRE

Grace N. Rgg, Hermin

2015-01-01

The purpose of this research is to analyze the effect of audit quality using proxy auditor industry specialization, audit tenure, audit report lag, and profitability using proxy net profit margin ratio on going concern opinion. Population used in this research is manufacturing companies listed in Indonesian Directory Exchange from 2010-2013. This research uses 20 sample companies achieved using purposive sampling. Data used in this research is secondary data are financial statement and indepe...

24 CFR 242.58 - Books, accounts, and financial statements.

Science.gov (United States)

2010-04-01

... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books...: (i) Annual audited financial statements in accordance with the guidance below; (ii) Quarterly... (if the annual audited financial statement has not yet been filed with HUD) and at such other times as...

Measuring the quality of clinical audit projects.

Science.gov (United States)

Millard, A D

2000-11-01

The aim of the study was to develop and pilot a scale measuring the quality of audit projects through audit project reports. Statements about clinical audit projects were selected from existing instruments assessing the quality of clinical audit projects to form a Likert scale. Audit facilitators based in Scottish health boards and trusts piloted the scale. The participants were known to have over 2 years of experience of supporting clinical audit. The response at first test was 11 of 14 and at the second test 27 of 46. Audit facilitators tested the draft scale by expressing their strength of agreement or disagreement with each statement for three reports. Validity and reliability were assessed by test - re-test, item - total, and total - global indicator correlation. Of the 20 statements, 15 had satisfactory correlation with scale totals. Scale totals had good correlation with global indicators. Test re-test correlation was modest. The wide range of responses means further research is needed to measure the consistency of audit facilitators' interpretations, perhaps comparing a trained group with an untrained group. There may be a need for a separate scale for reaudits. Educational impact is distinct from project impact generally. It may be more meaningful to treat the selection of projects and aims, methodology and impact separately as subscales and take a project profiling approach rather than attempting to produce a global quality index.

Data Supporting the DOD Environmental Line Item Liability on the FY 1998 Financial Statements

National Research Council Canada - National Science Library

1999-01-01

... consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended...

Environmental auditing at Ranger

International Nuclear Information System (INIS)

Armstrong, A.; Reid, A.

1989-01-01

A preliminary external audit was carried out on three aspects of the Ranger Environmental Impact Statement (EIS), namely meteorological data, water release and water quality of releases. It assessed the accuracy of forecasts and predictive data statements against the actual environmental data obtained during operations, and concluded that impacts of the project were adequately described but inadequately quantified. The second state of the auditing is concerned with the assessment of the effectiveness of practices and procedures which are integrated into the ongoing environmental management program. 7 tabs. 2 figs

12 CFR 621.31 - Non-audit services.

Science.gov (United States)

2010-01-01

... provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements. (a) A qualified public accountant... external audit work. (b) A qualified public accountant engaged to conduct a Farm Credit institution's audit...

25 CFR 571.12 - Audit standards.

Science.gov (United States)

2010-04-01

... shall conform to generally accepted accounting principles and the annual audit shall conform to... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements covering all financial activities of each class II and class III gaming operation on the tribe's Indian...

Audit in small and medium business

OpenAIRE

Marešová, Edita

2009-01-01

The subject of this thesis is a theoretical introduction to audit of the financial statements. The main part is the audit process, particularly the implementation of procedures to assess the adoption of a new contract, the design's overall performance audit, risk assessment, conducting a further audit procedures, analyzing the information obtained, and finally preparing the auditor's report. The last chapter is devoted to the audit program for fixed assets.

COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

Directory of Open Access Journals (Sweden)

Alina DOMNIŞOR

2016-09-01

Full Text Available The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and our empirical study will demonstrate the hypothesis according to which the fiscal risk is minimized through financial audit. The true and fair view of the financial statements depends also of the auditor’s objectives as concerns the total tax summary. It is a new approach of the financial audit that the entities may audit only the components in the financial statements,where these show high risks. It is an approach for the entities that, at present, have no legal requirements of auditing due to the fact that they do not fulfil the size criteria for audit. The scientific step shall be centred on the analysis of the salary, fiscal and social costs by using the financial audit.

OPPORTUNITIES FOR ENHANCING INFORMATIVE VALUE OF AUDIT REPORTS

Directory of Open Access Journals (Sweden)

Silviya Kostova

2016-07-01

Full Text Available The question of information content of audit reports is discovered in this paper. The role of audit reports in decision-making by its users is examined in the paper. It was found that audit reports are an important source of information for the users of such statements. The need to increase the information content of audit reports and the criteria as such informative have been established. This publication considers the requirements which are brought to the Auditor's report. Attention is directed both to those charged with governance in the company and all stakeholders. An audit report should describe the responsibilities of the auditor, i.e. to identify and assess risks of material misstatements in the financial statement; to design and implement audit procedures in response to those risks and to obtain sufficient and relevant audit evidence on which the audit opinion will be based. The aim of the article is to discuss the changes in international auditing standards and auditors' liability.

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Federation of Music Clubs for Fiscal Years 1999 and 1998

National Research Council Canada - National Science Library

Steinhoff, Jeffrey

2000-01-01

As requested, we reviewed the audit reports covering the financial statements of the National Federation of Music Clubs, a federally chartered corporation, for the fiscal years ended June 30,1999 and 1998...

International standard on auditing 800 the auditor`s report on special purpose audit engagements

OpenAIRE

Jovanova, Blagica

2011-01-01

The purpose of this report is to show the main characteristics of the international standard on auditing 800. ISA 800 explains requirements by making a report on financial statements prepared in accordance with another comprehensive basis of accounting, on a component of financial statements, on compliance with contractual agreements or reports on summarized financial statements.

HUBUNGAN ANTARA JUDGMENT AUDIT DENGAN RESIKO DAN MATERIALITAS

Directory of Open Access Journals (Sweden)

Eko Madyo Sutanto

2014-12-01

Full Text Available Laporan audit auditor harus mempertimbangkan masalah materialitas, risiko dan penilaian. Pertimbangan Materialitas termasuk kualitatif dan kuantitatif pertimbangan. Pertimbangan kuantitatif berhubungan dengan kesalahan yang menjadi penentu dalam laporan keuangan. Sementara faktor kualitatif berhubungan dengan penyebab kesalahan tersebut. Untuk menghindari atau meminimalkan risiko audit, menurut Standar Audit seksi 312 menekankan “Risiko audit dan Materialitas dalam Pelaksanaan audit”, maka auditor harus mempertimbangkan dua hal dalam merencanakan audit dan penilaian terhadap ekuitas laporan keuangan secara keseluruhan sesuai dengan prinsip akuntansi berterima umum di Indonesia The audit report of auditor should consider the issue of materiality, risk and valuation. Consideration of Materiality including qualitative and quantitative considerations. Quantitative considerations associated with the error that is needed in the financial statements. While qualitative factors associated with the cause of the error. To avoid or minimize the risk of an audit , according to section 312 Auditing Standards emphasize “Audit Risk and Materiality in audit”, the auditor should consider two things in planning the audit and assessment of the overall equity of financial statements in accordance with generally acceptable accounting principles in Indonesia

2017 statement of energy audits for big companies

International Nuclear Information System (INIS)

Daill, Guillaume

2018-02-01

This brochure presents in a synthetic manner the exploitation of the information contained in the mandatory energy audits database at the date of December 11, 2017. Since December 5, 2015, big companies are obliged to have a comprehensive energy audit. The France's Agency for Environment and Energy Management (Ademe) has been commissioned by the French ministry of energy to provide a platform for collecting these audits. Several ways are offered to the companies to comply with the legislation: the realisation of one or several energy audits, the ISO 50001 certification of their activities or a mix of both

Southwestern Federal Power System 1995 Financial Statement audit under the Chief Financial Officers Act (WR-FC-96-02)

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-02-22

The Southwestern Federal Power System encompasses the operation of 24 hydroelectric power plants by the U.S. Army Corps of Engineers and the marketing of power and energy from those plants by the Southwestern Power Administration of the U.S. Department of Energy. To integrate the operation of these hydroelectric generating plants and to transmit power from the dams to its customers, Southwestern Power Administration (Southwestern) maintains 2,220 kilometers (1,380 miles) of high-voltage transmission lines, 24 substations, and 46 microwave and VHF radio sites. Southwestern`s headquarters are in Tulsa, Oklahoma; its dispatch center is in Springfield, Missouri; and its maintenance crews are based in Jonesboro, Arkansas, in Gore and Tupelo, Oklahoma, and in Springfield, Missouri. Three offices - Power Marketing and Delivery, Maintenance, and Administration and Rates - are responsible for meeting Southwestern`s mission. Twelve of the 24 generating plants are scheduled directly by Southwestern, and a total of 19 contribute to the interconnected system operations. Generation at the five remaining projects (Denison, Narrows, Sam Rayburn, Whitney, and Willis) is used to serve specific customer loads. At the end of fiscal year 1995, Southwestern marketed power and energy to 10 generation and transmission cooperatives, one distribution cooperative, three military installations, 44 municipal utilities, and three municipal utility joint-action agencies. One of the joint-action agencies has its own allocation of power from Southwestern; the other two serve 33 municipal utilities to whom Southwestern has allocated power. The total number of power allocation customers is 92. Additionally, excess energy is occasionally sold to non-allocation utilities.

Use of ER/PR/HER2 subtypes in conjunction with the 2007 St Gallen Consensus Statement for early breast cancer

Directory of Open Access Journals (Sweden)

Parise Carol

2010-05-01

Full Text Available Abstract Background The 2007 St Gallen international expert consensus statement describes three risk categories and provides recommendations for treatment of early breast cancer. The set of recommendations on how to best treat primary breast cancer is recognized and used by clinicians worldwide. We now examine the variability of five-year survival of the 2007 St Gallen Risk Classifications utilizing the ER/PR/HER2 subtypes. Methods Using the population-based California Cancer Registry, 114,786 incident cases of Stages 1-3 invasive breast cancer diagnosed between 2000 and 2006 were identified. Cases were assigned to Low, Intermediate, or High Risk categories. Five-year-relative survival was computed for the three St Gallen risk categories and for the ER/PR/HER2 subtypes for further differentiation. Results and Discussion There were 9,124 (13% cases classified as Low Risk, 44,234 (65% cases as Intermediate Risk, and 14,340 (21% as High Risk. Within the Intermediate Risk group, 33,735 (76% were node-negative (Intermediate Risk 2 and 10,499 (24% were node-positive (Intermediate Risk 3. For the High Risk group, 6,149 (43% had 1 to 3 positive axillary lymph nodes (High Risk 4 and 8,191 (57% had four or more positive lymph nodes (High Risk 5. Using five-year relative survival as the principal criterion, we found the following: a There was very little difference between the Low Risk and Intermediate Risk categories; b Use of the ER/PR/HER2 subtypes within the Intermediate and High Risk categories separated each into a group with better five-year survival (ER-positive and a group with worse survival (ER-negative, irrespective of HER2-status; c The heterogeneity of the High Risk category was most evident when one examined the ER/PR/HER2 subtypes with four or more positive axillary lymph nodes; (d HER2-positivity did not always translate to worse survival, as noted when one compared the triple positive subtype (ER+/PR+/HER2+ to the triple negative subtype

The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption

Directory of Open Access Journals (Sweden)

Sulhani Sulhani

2015-12-01

Full Text Available Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.

Multivalent Fcγ-receptor engagement by a hexameric Fc-fusion protein triggers Fcγ-receptor internalisation and modulation of Fcγ-receptor functions.

Science.gov (United States)

Qureshi, O S; Rowley, T F; Junker, F; Peters, S J; Crilly, S; Compson, J; Eddleston, A; Björkelund, H; Greenslade, K; Parkinson, M; Davies, N L; Griffin, R; Pither, T L; Cain, K; Christodoulou, L; Staelens, L; Ward, E; Tibbitts, J; Kiessling, A; Smith, B; Brennan, F R; Malmqvist, M; Fallah-Arani, F; Humphreys, D P

2017-12-06

Engagement of Fcγ-receptors triggers a range of downstream signalling events resulting in a diverse array of immune functions. As a result, blockade of Fc-mediated function is an important strategy for the control of several autoimmune and inflammatory conditions. We have generated a hexameric-Fc fusion protein (hexameric-Fc) and tested the consequences of multi-valent Fcγ-receptor engagement in in vitro and in vivo systems. In vitro engagement of hexameric-Fc with FcγRs showed complex binding interactions that altered with receptor density and triggered the internalisation and degradation of Fcγ-receptors. This caused a disruption of Fc-binding and phagocytosis. In vivo, in a mouse ITP model we observed a short half-life of hexameric-Fc but were nevertheless able to observe inhibition of platelet phagocytosis several days after hexameric-Fc dosing. In cynomolgus monkeys, we again observed a short half-life, but were able to demonstrate effective FcγR blockade. These findings demonstrate the ability of multi-valent Fc-based therapeutics to interfere with FcγR function and a potential mechanism through which they could have a sustained effect; the internalisation and degradation of FcγRs.

Dicty_cDB: FC-IC0102 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC-IC (Link to library) FC-IC0102 (Link to dictyBase) - - - Contig-U16527-1 FC-IC01...02F (Link to Original site) FC-IC0102F 434 - - - - - - Show FC-IC0102 Library FC-IC (Link to library) Clone ...ID FC-IC0102 (Link to dictyBase) Atlas ID - NBRP ID - dictyBase ID - Link to Contig Contig-U16527-1 Original site URL http://dict... (bits) Value N AB088483 |AB088483.1 Dictyostelium discoideum gene for gamete and mating-type specific prote...oducing significant alignments: (bits) Value AB088483_1( AB088483 |pid:none) Dictyostelium discoideum gmsA g

EUROPEAN REQUIREMENTS REGARDING THE AUDIT REPORTING

Directory of Open Access Journals (Sweden)

Daniel Botez

2017-07-01

Full Text Available In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report’s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enforceable on 15 December 2016, the European Union issued the Directive 2014/56 / EU amending Directive 2006/43 / EC on statutory audits of annual financial statements and consolidated financial statements and EU Regulation no. 537/2014 on specific requirements for the statutory audit of public interest entities, both of which were published on the same date, June 17, 2014 and with the same application deadline, June 17, 2016. These normative acts foresee increased requirements for the reporting procedure in the statutory audit. Thus, the Directive provides for additional content requirements for the audit report, and the regulation requires additional information in the report but also the issuance and provision of other reports by the auditor: report to the audit committee of the public interest entity; In some cases, a report to the public-interest entity's supervisory authority or to the auditor's supervisory authority, and a transparency report published annually on the auditor's website. Our article details this information with direct reference to the content of these European official documents.

21 CFR 866.5530 - Immunoglobulin G (Fc fragment specific) immunological test system.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Immunoglobulin G (Fc fragment specific... Test Systems § 866.5530 Immunoglobulin G (Fc fragment specific) immunological test system. (a) Identification. An immunoglobulin G (Fc fragment specific) immunological test system is a device that consists of...

12 CFR 620.30 - Audit committees.

Science.gov (United States)

2010-01-01

... shareholders; review the impact of any significant accounting and auditing developments; review accounting policy changes relating to preparation of financial statements; and review annual and quarterly reports..., financial reporting and disclosure, or accounting procedures. (b) Independence. Every audit committee member...

Effects of Fat and Sugar, Either Consumed or Infused toward the Brain, on Hypothalamic ER Stress Markers

Directory of Open Access Journals (Sweden)

Evita Belegri

2017-05-01

Full Text Available Protein-folding stress at the Endoplasmic Reticulum (ER occurs in the hypothalamus during diet-induced obesity (DIO and is linked to metabolic disease development. ER stress is buffered by the activation of the unfolded protein response (UPR, a controlled network of pathways inducing a set of genes that recovers ER function. However, it is unclear whether hypothalamic ER stress during DIO results from obesity related changes or from direct nutrient effects in the brain. We here investigated mRNA expression of UPR markers in the hypothalamus of rats that were exposed to a free choice high-fat high-sugar (fcHFHS diet for 1 week and then overnight fed ad libitum, or fasted, or fat/sugar deprived (i.e., switched from obesogenic diet to chow. In addition, we determined the direct effects of fat/sugar on mRNA expression of hypothalamus UPR markers by intracarotic infusions of intralipids and/or glucose in chow-fed rats that were fasted overnight. Short term (1 week exposure to fcHFHS diet increased adiposity compared to chow-feeding. Short term exposure to a fcHFHS diet, followed by mild food restriction overnight, induced hypothalamic ER stress in rats as characterized by an increase in spliced to unspliced X-box binding protein 1 mRNA ratio in hypothalamus of fcHFHS fed rats compared to chow fed rats. Moreover, infused lipids toward the brain of overnight fasted rats, were able to induce a similar response. Non-restricted ad libitum fcHFHS-diet fed or totally fasted rats did not show altered ratios. We also observed a clear increase in hypothalamic activating transcription factor 4 mRNA in rats on the fcHFHS diet while being ad libitum fed or when infused with intralipid via the carotic artery compared to vehicle infusions. However, we did not observe induction of downstream targets implying that this effect is a more general stress response and not related to ER stress. Overall, we conclude that the hypothalamic stress response might be a sensitive

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Navy Club of the United States of America for Fiscal Year 1998

National Research Council Canada - National Science Library

2000-01-01

As requested, the General Accounting Office (GAO) reviewed the audit report covering the financial statements of the Navy Club of the United States of America, a federally chartered corporation, for the fiscal year ended July 31, 1998...

Scaling the quality of clinical audit projects: a pilot study.

Science.gov (United States)

Millard, A D

1999-06-01

To pilot the development of a scale measuring the quality of audit projects through audit project reports. Statements about clinical audit projects were selected from existing instruments, assessing the quality of clinical audit projects, to form a Likert scale. The audit facilitators were based in Scottish health boards and trusts. The participants were audit facilitators known to have over 2 years experience of supporting clinical audit. The response at first test was 11 out of 14 and at the second test it was 27 out of 46. The draft scale was tested by 27 audit facilitators who expressed their strength of agreement or disagreement with each statement for three reports. Validity was assessed by test-re-test, item-total, and total-global indicator correlations. Of the 20 statements, 15 had satisfactory correlations with scale totals. Scale totals had good correlations with global indicators. Test-re-test correlation was modest. The wide range of responses means further research is needed to measure the consistency of audit facilitators' interpretations, perhaps comparing a trained group with an untrained group. There may be a need for a separate scale for reaudits. Educational impact is distinct from project impact generally. It may be more meaningful to treat the selection of projects and aims, methodology and impact separately as subscales and take a project profiling approach rather than attempting to produce a global quality index.

The role of auditing in detecting tax evasion

Directory of Open Access Journals (Sweden)

Vržina Stefan

2016-01-01

Full Text Available Forthcoming paper opens questions about new area of audit operations and a new practical challenge for audit profession - detecting tax frauds. A growing problem of tax evasion, expressed as an act of illegal reduction of tax liabilities, points out to the inability of state authorities to reduce or neutralize tax evasion volume. Created as a consequence of previous fact, forthcoming paper has an objective to examine whether, and in which way, auditing financial statements could contribute to initial signalizing of tax evasion through expressing opinion about veracity and objectivity of accounting statements. Special focus is put on related-party transactions with entities registered in offshore zones. As they progress more and more, these transaction become materially significant, thus becoming a subject of audit examination.

Tests of control in the Audit Risk Model : Effective? Efficient?

NARCIS (Netherlands)

Blokdijk, J.H. (Hans)

2004-01-01

Lately, the Audit Risk Model has been subject to criticism. To gauge its validity, this paper confronts the Audit Risk Model as incorporated in International Standard on Auditing No. 400, with the real life situations faced by auditors in auditing financial statements. This confrontation exposes

Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

Directory of Open Access Journals (Sweden)

Edy Suprianto

2017-12-01

Full Text Available This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

75 FR 16852 - Notice of Intent To Audit

Science.gov (United States)

2010-04-02

... LIBRARY OF CONGRESS Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty... receipt of notices of intent to audit the 2009 statements of account submitted by Sirius Satellite Radio... single audit of a licensee for any calendar year for the purpose of verifying their royalty payments...

77 FR 2571 - Notice of Intent to Audit

Science.gov (United States)

2012-01-18

... LIBRARY OF CONGRESS Copyright Royalty Board Notice of Intent to Audit AGENCY: Copyright Royalty... receipt of a notice of intent to audit the 2008 statements of account submitted by Lastfm, Ltd... a single audit of a licensee for any calendar year for the purpose of verifying their royalty...

Tweede externe audit van de Basisregistratie Kadaster

NARCIS (Netherlands)

Storm, M.H.; Meijer, M.; Knotters, M.

2015-01-01

De kadasterwet stelt dat er elke drie jaar een audit moet plaatsvinden op de kwaliteit van de authentieke gegevens van de Basisregistratie Kadaster In 2015 heeft Alterra voor de tweede maal deze audit uitgevoerd d.m.v. interviews en literatuurstudie. Dit rapport bevat de bevindingen en aanbevelingen

11 CFR 9038.1 - Audit.

Science.gov (United States)

2010-01-01

... 11 Federal Elections 1 2010-01-01 2010-01-01 false Audit. 9038.1 Section 9038.1 Federal Elections... EXAMINATIONS AND AUDITS § 9038.1 Audit. (a) General. (1) The Commission will conduct an audit of the qualified... primary matching funds. The audit may be conducted at any time after the date of the candidate's...

Audit of Provisions and Value Adjustments – a Very Important Objective for the Assessment of Information Comprised in the Financial Statements

Directory of Open Access Journals (Sweden)

Cristina IOVU

2017-04-01

Full Text Available Any type of entity must show in its financial statements information regarding its significant estimations concerning the future periods and other important sources of uncertainty at the date at which the financial statements are drafted, which presents an increased risk of generating an adjustment of the accounting value of the assets and debts in the future fiscal year. This information must include the nature of the estimations and their accounting value at the date of the balance sheet. The auditing of the financial statements in which accounting estimations are presented frame a high risk of significant distortion. Because of this, the auditor must obtain sufficient audit evidence which would certify if these estimations are reasonable, respectively if the data on which the estimations are based upon are accurate, complete and relevant, and the procedures and methods used for the development of the estimations are adequate for the balance sheet structures to which they apply. The development of provisions, as a manner to reflect uncertainties within the accounting system, contributes to the accurate representation of the company’s financial position. Such uncertainties are acknowledged through the presentation of their nature and value, but also through the exercising of prudence for the development of the financial statements. Prudence implies the identification of those accounting estimations, associated to the given uncertainties conditions, which would not over-evaluate the assets and the incomes, and the debts and expenses would not be under-evaluated. Exercising prudence should not allow, for instance, the accumulation of excessive provisions, the deliberate under-evaluation of assets and incomes, nor the deliberate over-evaluation of debts or expenses. This requirement is imperative, due to the fact that investors substantiate their economic decisions starting from the analysis of the financial statements, as accurate image of the

77 FR 51830 - Notice of Intent To Audit

Science.gov (United States)

2012-08-27

... LIBRARY OF CONGRESS Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty... receipt of two notices of intent to audit the 2009, 2010, and 2011 statements of account submitted by DKCM..., SoundExchange may conduct a single audit of a licensee for any calendar year for the purpose of...

77 FR 12884 - Notice of Intent To Audit

Science.gov (United States)

2012-03-02

... LIBRARY OF CONGRESS Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty... receipt of two notices of intent to audit the 2009, 2010, and 2011 statements of account submitted by..., SoundExchange may conduct a single audit of a licensee for any calendar year for the purpose of...

78 FR 2694 - Notice of Intent To Audit

Science.gov (United States)

2013-01-14

... LIBRARY OF CONGRESS Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty... receipt of a notice of intent to audit the 2009, 2010, and 2011 statements of account submitted by Last.fm... the designated Collective, SoundExchange may conduct a single audit of a licensee for any calendar...

40 CFR Table 25 to Subpart G of... - Effective Column Diameter (Fc)

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 9 2010-07-01 2010-07-01 false Effective Column Diameter (Fc) 25 Table..., Table 25 Table 25 to Subpart G of Part 63—Effective Column Diameter (Fc) Column type Fc (feet) 9-inch by 7-inch built-up columns 1.1 8-inch-diameter pipe columns 0.7 No construction details known 1.0 ...

78 FR 31977 - Notice of Intent To Audit

Science.gov (United States)

2013-05-28

... LIBRARY OF CONGRESS Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty... receipt of two notices of intent to audit the 2010, 2011, and 2012 statements of account submitted by Saga... licenses. 37 CFR 380.13(b)(1). As the designated Collective, SoundExchange may conduct a single audit of a...

Supplementary Report on Audit of Internal Control Systems Related to the Office of the Secretary of Transportation's Financial Statements for Fiscal Years 1994 and 1995

Science.gov (United States)

1997-01-24

The internal controlrelated objectives for our audits of the Office of the Secretary of Transportation's (OST) Financial Statements for Fiscal Years (FY) 1994 and 1995 were to determine whether OST and the Federal Transit Administration (FTA) (i) had...

10 CFR 603.1295 - Periodic audit.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of an...

Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures

OpenAIRE

Ulf Mohrmann; Jan Riepe; Ulrike Stefani

2013-01-01

Although the role of auditing is to increase the reliability of financial statements, surprisingly little is known about addressees’ perceptions of the auditor-client relationship. Using a sample of more than 1,000 U.S. bank-years from 2008 to 2011, we analyze the economic consequences of the joint announcement of audit fees and the level breakdown of fair value assets. We confirm prior findings that audit fees are higher for banks with larger proportions of Level 3 fair values. Moreover, we ...

Federal Energy Regulatory Commission fiscal year 1997 annual financial statements

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-02-24

This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory commission`s statements of financial position, and the related statements of operations and changes in net position. The auditors` work was conducted in accordance with generally accepted government auditing standards. An independent public accounting firm conducted the audit. The auditors` reports on the Commission`s internal control structure and compliance with laws and regulations disclosed no reportable conditions or instances of noncompliance.

Comparison of the Fc fragment from a human IgG1 and its CH2, pFc', and tFc' subfragments. A study using reductive methylation and 13C NMR

International Nuclear Information System (INIS)

Jentoft, J.E.; Rayford, R.

1989-01-01

The Fc fragment of a human monoclonal IgG1 was compared with subfragments containing (a) the intact CH2 domain (CH2 fragment) or (b) the intact CH3 domain (pFc' and tFc' fragments). All fragments were reductively 13 C-methylated and their resulting dimethyllysyl resonances characterized in 0.1 M KCl as a function of pH by 13 C NMR spectroscopy. Seven resonances were characterized for the 18 lysine residues of the Fc fragment, eight for the 12 lysines of the CH2 fragment, and five each for the 9 lysines of the pFc' and the 6 lysines of the tFc' fragments, respectively. The multiplicity of resonances indicates that the lysine residues in each fragment exist in a variety of microenvironments and that the fragments are all highly structured. The correspondence between 6 of the 12 or 13 perturbed lysine residues in the Fc fragment and the smaller subfragments indicates that the conformation of the CH2 and CH3 domains is largely unchanged in the smaller fragments. However, in addition to three lysines at the CH2-CH3 domain interface, whose environments were known to be disrupted in the smaller fragments, three or four lysine residues have somewhat different properties in the Fc fragment and in the subfragments, indicating that some local perturbations are included in the domain structure in the subfragments

Application of the business risk audit model : A field study

NARCIS (Netherlands)

Eilifsen, Aasmund; Knechel, W. Robert; Wallage, Philip

After confronting unprecedented challenges in the last decade, accounting firms have undertaken extensive effort to improve the basic financial statement audit and to expand external assurance beyond the traditional audit. The reexamination of audit methods has produced a new emphasis on assessing

THE EFFICIENCY OF FOREIGN INVESTMENTS IN THE FINANCING OF AUDITED ENTITIES

Directory of Open Access Journals (Sweden)

Berinde Sorin

2013-07-01

Full Text Available The auditing of the financial statements is a certification service intended to offer the users more credibility regarding the quality of accounting information. This is the reason why the present study selected all the Cluj county entities that, according to the public information, between 2005-2012 were subject to financial audit in order to estimate, at this level, the influence of foreign investments in the financing structure. The information provided by the financial statements of these audited entities (with or without foreign participation in share capital was analyzed for the calculation of the relevant indicators to determine the evolution of the equity financing, the recourse to external financing funds, the ratio of external funds and equity funds used for financing and the assessment of the efficiency of foreign capital invested at the level of these entities. In order to meet this objective, we considered the information from the financial statements of the concerned entities, published between 2008-2011. For the relevance of the study, we eliminated the audited entities that did not have financial statements published in all of the four financial years for various reasons (dissolution, liquidation, merger, or temporary suspension of activity or had negative working capital. The financial statement information was analyzed in view of the calculation for each audited entity of the rate of financial autonomy, the debt ratio, the debt to equity ratio and of the rotation speed of equity. The audited entities were classified into 2 major categories: audited entities with a foreign participation in share capital and audited entities with the whole share capital financed by equity funds. We applied the simple average method at the level of the both audited entities categories for each of the four analyzed indicators. Furthermore, we performed an analysis from the static and dynamic point of view of the results. The conclusions that we

Audit committee: Some evidence from Malaysia.

Directory of Open Access Journals (Sweden)

Zulkarnain Muhamad Sori

2006-11-01

Full Text Available This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.

FINANCIAL AUDIT IN ROMANIA ACCORDING TO THE INTERNATIONAL AND EUROPEAN REQUIREMENTS

Directory of Open Access Journals (Sweden)

ILIE RĂSCOLEAN

2016-10-01

Full Text Available This paper presents the importance of the financial audit, the necessity of improving the organizational framework and of achieving the financial audit missions, respectively extent to which the financial statements of the Romanian economic entities meet the international and European requirements in the field. This paper presents the influence that financial audit seems to have in a long period of time upon the financial reporting in certain economic environments. A questionnaire based on four questions has been used, its outcomes being analyzed and its conclusions laid at the foundation of our entire scientific research. The research was based on the information gathered from financial auditors - natural and legal persons - and from economic entities that are obliged or not to audit their financial statements concerning the way a financial audit mission is developing, with respect to the European and international requirements and the International Financial Audit Standards implementation in Romania. The paper ends up with authors’ conclusions concerning the challenges the business environment is confronted to, these being directly reflected in the efforts the financial auditors must do in order to assess the impact on the financial statements and on the financial performance of an economic entity submitted to audit.

Does Auditor Tenure Reduce Audit Quality?

Directory of Open Access Journals (Sweden)

- Junaidi

2012-09-01

Full Text Available Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.

34 CFR 668.27 - Waiver of annual audit submission requirement.

Science.gov (United States)

2010-07-01

... third fiscal year following the fiscal year for which the institution last submitted a compliance audit... for each fiscal year for which an audit did not have to be submitted as a result of the waiver, and an audited financial statement for its last fiscal year; and (ii) The auditor who conducts the audit must...

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Jewish War Veterans of the United States of America, Incorporated for Fiscal Years 1999 and 1998

National Research Council Canada - National Science Library

Steinhoff, Jeffrey

2000-01-01

As requested, we reviewed the audit reports covering the financial statements of the Jewish War Veterans of the United States of America, Incorporated, a federally chartered corporation, for the years...

Pengaruh Karakteristik Komite Audit, Keahlian Keuangan Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan [The Influence of Audit Committee Characteristics, Financial Expertise, and Company Size toward the Possibility of Financial Report Fraud

Directory of Open Access Journals (Sweden)

Bambang Leo Handoko

2017-06-01

Full Text Available Related to fraudulent financial statements by PT. Kimia Farma, Indosat, and others, this research looked at fraud committed by companies. The purpose of this research was to determine if the audit committee's independence, the financial expertise of the audit committee, and the size of the company were factors in possible fraudulent financial statements of manufacturing companies listed on the Indonesian Stock Exchange during the period 2013-2015. The possibility of fraudulent financial statements is measured by Beneish M-score. Quantitative research was conducted using an associative methodology and regression analyzing logistics (logistic regression. 82 companies were chosen using purposive sampling technique and secondary data. The results showed that the independence of the audit committee and the size of the company had no effect on the possibility of fraudulent financial statements and the financial expertise of the audit committee had an influence on the possibility of fraudulent of financial statements. BAHASA INDONESIA ABSTRAK:  Terkait kasus kecurangan laporan keuangan yang dilakukan PT.Kimia Farma, Indosat dan lain-lain maka penelitian ini akan mendeteksi kecurangan yang dilakukan perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh komite audit independen, keahlian keuangan komite audit dan ukuran perusahaan terhadap kemungkinan kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Kemungkinan kecurangan laporan keuangan diukur melalui Beneish M-score. Jenis penelitiannya kuantitatif dengan metode penelitian asosaitf dan teknis analisis datanya menggunakan regresi logistic (logistic regression. 82 perusahaan dipilih menggunakan teknik purposive sampling dan menggunakan data sekunder. Hasil penelitian menunjukkan komite audit independen dan ukuran perusahaan tidak berpengaruh pada kemungkinan kecurangan laporan keuangan sedangkan keahlian keuangan komite audit

Risk Oriented Audit Methodology’s Improvement, based on the Fraud Theory

Directory of Open Access Journals (Sweden)

Sergei V. Arzhenovskii

2016-12-01

Full Text Available Modern economic development is accompanied by the increasing complexity of the relationship structure, intercompany transactions, the requirements for information disclosure on the entity’s activities. It leads to the opportunities growth of fraudulent representation public companies reporting. The external audit is considered as an institution that resists to negative processes. The issues of improving the tools that assessing the risk of material misstatement of the financial statements due to fraud from the standpoint the fraud theory have been examined here. Determining potential areas in which methodology for risk assessment of material misstatement of the financial statements due to fraud in an audit are based on the modern fraud theory interpretations will be develop. Functional and structural, comparative, logical and historical, deductive and inductive analyst methods have been used. Retrospective analysis on research areas in the fraud theory field has been performed. Perspective directions for improving methodology and methods for risk assessment of material misstatement of the financial statements in an audit have been identified. Methodology development for fraud risk assessment procedures in an audit of financial statements is based on “fraud diamond” theory. Creating new interpretations the fraud theory during last fifteen years is a consequence the expansion opportunities for corporate fraud, one of the most common species which is the financial statements falsification. Changing the list of factors that could initiate the fraud in the company's public reporting requires that the methods of its identification during the audit should be improved. Methodology and methods risk assessment of intentional material misstatement of the financial statements need to be improved in the direction both the modern modification of fraud theory.

Effect of auditing: Evidence from variability of stock returns and trading volume

Directory of Open Access Journals (Sweden)

Charles J.P. Chen

2014-12-01

Full Text Available Although the benefits of auditing are uncontroversial in developed markets, there is scant evidence about its effect in emerging economies. Auditing derives its value by increasing the credibility of financial statements, which in turn increases investors’ reliance on them in developed markets. Financial statement information is common to all investors and therefore increased reliance on it should reduce divergence in investors’ assessment of firm value. We examine the effect of interim auditing on inter-investor divergence with a large sample of listed Chinese firms and find that it decreases more for firms whose reports are audited compared to non-audited firms. This finding suggests that investors rely more on audited financial information. Results of this study are robust to variations in event window length and specification of empirical measures.

Defining moderate asthma exacerbations in clinical trials based on ATS/ERS joint statement

DEFF Research Database (Denmark)

Virchow, J Christian; Backer, Vibeke; de Blay, Frédéric

2015-01-01

from baseline on at least 2 consecutive mornings/evenings or ≥20% decrease in FEV1 from baseline and/or d) visit to the emergency room/trial site for asthma treatment not requiring systemic corticosteroids. CONCLUSION: A clinically and patient-relevant, operational definition of moderate exacerbations......BACKGROUND: Exacerbations are a key outcome in clinical research, providing patient-relevant information about symptomatic control, health state and disease progression. Generally considered as an episode of (sub)acute deterioration of respiratory symptoms, a precise, clinically useful definition...... is needed for use in clinical trials. AIM AND METHODS: Focussing on moderate exacerbations, this opinion piece reviews landmark trials and current guidelines to provide a practical definition of a moderate exacerbation. Specifically, we adapt the ATS/ERS consensus statement of terminology Reddel et al...

7 CFR 3052.230 - Audit costs.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit costs...

46 CFR Sec. 12 - Audit.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently as possible subsequent to audit by the agent, all documents relating to the activities, maintenance and...

10 CFR 950.41 - Monitoring/Auditing.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring/Auditing. 950.41 Section 950.41 Energy DEPARTMENT OF ENERGY STANDBY SUPPORT FOR CERTAIN NUCLEAR PLANT DELAYS Audit and Investigations and Other Provisions § 950.41 Monitoring/Auditing. The Department has the right to audit any and all costs associated...

9 CFR 149.4 - Spot audit.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Spot audit. 149.4 Section 149.4... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.4 Spot audit. (a) In addition to regularly scheduled site audits, certified production sites will be subject to spot audits. (1) Random spot...

The More Things Change the More They Stay the Same? A Response to the Audit Commission's Report on Statutory Assessment and Statements of Special Education Needs.

Science.gov (United States)

Florian, Lani

2002-01-01

This article addresses issues raised by the British Audit Commission's report on statutory assessment and Statements of Special Educational Needs (SEN). Questions are raised concerning ideas of "special educational needs,""areas of need," and "categories of handicap"; fair distribution of SEN funding; relationships…

Audit risk assessment model

OpenAIRE

Jodelienė, Rita

2010-01-01

The recent changes of the global scale caused by the development of business and an excessive use of subjective decisions and estimates when drawing up financial statements have caused an increased pressure that may lead to fraudulent financial reporting. Audit firms are obligated to express an independent opinion on the truthfulness and fairness of the information presented in financial statements to enable the users to take informed economic decisions. Therefore, it is important to further ...

30 CFR 735.22 - Audit.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of Governmental...

30 CFR 725.19 - Audit.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for Audit...

30 CFR 229.123 - Standards for audit activities.

Science.gov (United States)

2010-07-01

... 229.123 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE... required, including a knowledge of accounting, auditing, agency regulations, and industry operations. (ii... statement of standards. (iii) The auditor's report should contain a statement of positive assurance on those...

7 CFR 1290.10 - Audit requirements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... audit, a copy of the audit results. ...

Research in auditing: main themes

Directory of Open Access Journals (Sweden)

Marcelo Porte

Full Text Available ABSTRACT The passage of the Sarbanes-Oxley Act (SOX was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014. The findings in this study extended those from the study by Lesage and Wechtler (2012 from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.

A Comparative Study of Financial Data Sources for Critical Access Hospitals: Audited Financial Statements, the Medicare Cost Report, and the Internal Revenue Service Form 990

Science.gov (United States)

Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.

2012-01-01

Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…

MM96.61 Resultater fra projektet "Nordisk audit af koordinatmålmaskiner"

DEFF Research Database (Denmark)

Hansen, Hans Nørgaard

1996-01-01

Results from the project "Nordic audit of coordinate measuring machines". Presentation at the 4th seminar on coordinate metrology september 1997 LEGO, Billund.......Results from the project "Nordic audit of coordinate measuring machines". Presentation at the 4th seminar on coordinate metrology september 1997 LEGO, Billund....

17 CFR 210.10-01 - Interim financial statements.

Science.gov (United States)

2010-04-01

... financial statements, such as a statement of significant accounting policies and practices, details of... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting... Financial Accounting Standards Board that requires such change. (7) Any material retroactive prior period...

The Impact Of Auditors Independence On Audit Quality A Theoretical Approach

Directory of Open Access Journals (Sweden)

Wali Saputra

2015-08-01

Full Text Available Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.

20 CFR 655.180 - Audit.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 655.180 Section 655.180 Employees... United States (H-2A Workers) Integrity Measures § 655.180 Audit. The CO may conduct audits of applications for which certifications have been granted. (a) Discretion. The applications selected for audit...

Internal audit in small local governments in Latvia

OpenAIRE

Faitusa, Ivita

2017-01-01

Research background The role of internal audit is to provide independent assurance that an organisation’s risk management, governance, and internal control processes are operating effectively. Purpose of the article The purpose of the article was to substantiate the significance of the internal audit function and the relationship between indicators in financial statement (revenue and balance sheet value) and the existence of the internal audit function in local governments in Latvia and to...

Amendments to the Audit Report for the Review of International Standards on Auditing

Directory of Open Access Journals (Sweden)

Mortură Laura-Alexandra

2017-01-01

Full Text Available As a result of the last economic and financial crisis, the auditors' impact on its triggering wasquestioned, as the opinion expressed by the auditors directly influenced, the decisions taken by theusers of the financial and accounting information, namely the investors. The sign of question on theauditors 'work was also due to a lack of knowledge of the auditors' responsibility by the users. Theopinion issued by the auditor provides reasonable, but not absolute, assurance on the informationprovided by the financial statements, in which case the auditor's responsibility is limited. Tomitigate these discrepancies, the International Auditing and Assurance Standards Board (IAASBhas developed projects that have generated solutions to improve International Standards onAuditing. Thus, in 2015, the IAASB issued a new edition of the International Auditing Standards,which made changes in the drafting of the audit report.

Understanding Going Concern in Auditing: Seker Poultry, Inc.

Directory of Open Access Journals (Sweden)

Ayca Zeynep Suer

2016-02-01

Full Text Available Under the going concern assumption, an entity is viewed as continuing in business for the foreseeable future. General purpose financial statements are prepared on a going concern basis, unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. In this case study, we examine the recent financial problems of Seker Poultry, Inc. – one of the listed companies in Borsa Istanbul –and their impacts on the financial statement audit process. This case provides an opportunity to examine the auditor‘s judgment process and responsibilities regarding the going concern assumption. This case uses information in Seker‘s recent publicly available financial statements and annual reports. The case can be used in undergraduate or graduate level audit courses.

Final Report for DOE Grant DE-FG02-03ER25579; Development of High-Order Accurate Interface Tracking Algorithms and Improved Constitutive Models for Problems in Continuum Mechanics with Applications to Jetting

Energy Technology Data Exchange (ETDEWEB)

Puckett, Elbridge Gerry [U.C. Davis, Department of Mathematics; Miller, Gregory Hale [.C. Davis, Department of Chemical Engineering

2012-10-14

published by Dr. Phillip Colella, the head of ANAG, and some of his colleagues. Chris Algieri is now employed as a staff member in Dr. Bill Collins' Climate Science Department in the Earth Sciences Division at LBNL working with computational models of climate change. Finally, it should be noted that the work conducted by Professor Puckett and his students Sarah Williams and Chris Algieri and described in this final report for DOE grant # DE-FC02-03ER25579 is closely related to work performed by Professor Puckett and his students under the auspices of Professor Puckett's DOE SciDAC grant DE-FC02-01ER25473 An Algorithmic and Software Framework for Applied Partial Differential Equations: A DOE SciDAC Integrated Software Infrastructure Center (ISIC). Dr. Colella was the lead PI for this SciDAC grant, which was comprised of several research groups from DOE national laboratories and five university PI's from five different universities. In theory Professor Puckett tried to use funds from the SciDAC grant to support work directly involved in implementing algorithms developed by members of his research group at UCD as software that might be of use to Puckett's SciDAC CoPIs. (For example, see the work reported in Section 2.2.2 of this final report.) However, since there is considerable lead time spent developing such algorithms before they are ready to become `software' and research plans and goals change as the research progresses, Professor Puckett supported each member of his research group partially with funds from the SciDAC APDEC ISIC DE-FC02-01ER25473 and partially with funds from this DOE MICS grant DE-FC02-03ER25579. This has necessarily resulted in a significant overlap of project areas that were funded by both grants. In particular, both Sarah Williams and Chris Algieri were supported partially with funds from grant # DE-FG02-03ER25579, for which this is the final report, and in part with funds from Professor Puckett's DOE SciDAC grant # DE-FC

12 CFR 18.5 - Alternative annual disclosure statements.

Science.gov (United States)

2010-01-01

...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...

7 CFR 285.4 - Audits.

Science.gov (United States)

2010-01-01

... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 285.4 Section 285.4 Agriculture Regulations of...

28 CFR 33.51 - Audit.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 33.51 Section 33.51 Judicial... Additional Requirements § 33.51 Audit. Pursuant to Office of Management and Budget Circular A-128 “Audits of State and Local Governments,” all grantees and subgrantees must provide for an independent audit of...

24 CFR 236.901 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 236.901 Section 236.901... AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS Audits § 236.901 Audit. Where a State or local... mortgagor of a mortgage insured or held by the Commissioner under this part, it shall conduct audits in...

7 CFR 3052.200 - Audit requirements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit requirements. 3052.200 Section 3052.200 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.200...

Safety and pharmacokinetics of the Fc-modified HIV-1 human monoclonal antibody VRC01LS: A Phase 1 open-label clinical trial in healthy adults

OpenAIRE

Gaudinski, Martin R.; Coates, Emily E.; Houser, Katherine V.; Chen, Grace L.; Yamshchikov, Galina; Saunders, Jamie G.; Holman, LaSonji A.; Gordon, Ingelise; Plummer, Sarah; Hendel, Cynthia S.; Conan-Cibotti, Michelle; Lorenzo, Margarita Gomez; Sitar, Sandra; Carlton, Kevin; Laurencot, Carolyn

2018-01-01

Background VRC01 is a human broadly neutralizing monoclonal antibody (bnMAb) against the CD4-binding site of the HIV-1 envelope glycoprotein (Env) that is currently being evaluated in a Phase IIb adult HIV-1 prevention efficacy trial. VRC01LS is a modified version of VRC01, designed for extended serum half-life by increased binding affinity to the neonatal Fc receptor. Methods and findings This Phase I dose-escalation study of VRC01LS in HIV-negative healthy adults was conducted by the Vaccin...

Is Fc gamma receptor IIA (FcγRIIA) polymorphism associated with clinical malaria and Plasmodium falciparum specific antibody levels in children from Burkina Faso?

DEFF Research Database (Denmark)

Cherif, Mariama K; Sanou, Guillaume S; Bougouma, Edith C

2015-01-01

In the present study, the influences of FcγRIIA polymorphism on susceptibility to malaria and antibody responses to Plasmodium falciparum antigens were analyzed in children. We recruited 96 healthy children between 3 and 10 years at the beginning of the high transmission season and we followed up...

7 CFR 3052.510 - Audit findings.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit...

THE EFFICIENCY OF FOREIGN INVESTMENTS IN THE FINANCING OF AUDITED ENTITIES

OpenAIRE

Berinde Sorin; Grosanu Adrian

2013-01-01

The auditing of the financial statements is a certification service intended to offer the users more credibility regarding the quality of accounting information. This is the reason why the present study selected all the Cluj county entities that, according to the public information, between 2005-2012 were subject to financial audit in order to estimate, at this level, the influence of foreign investments in the financing structure. The information provided by the financial statements of these...

PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA

Directory of Open Access Journals (Sweden)

Jimy Abadi

2011-11-01

Full Text Available Each company which is had by public needs public accountant opinion about financialstatement that was prepared by the management. Audit of financial statement is done forincrease financial statement credibility through push down information risk. Stakeholderslook at independent auditor report for the financial statement include reasonable assuranceabout relevance and reliability. But without independence, the attestation function will be nil.In other words, the independence is perhaps the most essential factor in existence of a publicaccounting profession. The goal of this research are to examine and to get empirical evidenceabout influence of audit committee effectiveness, professional commitment, tenure of the auditfirm, and competition among public accountant firms to accountant public independenceaccordance external auditor perception in Surabaya. The analysis model for this researchuses multiple regression analysis. This research uses 91 samples of questionnaire responsefrom staffs of non big four affiliation and non-affiliation CPA firm. The result of this researchis committee audit effectiveness and commitment professional have significant influence topublic accountant independence individually. Tenure of the audit firm doesn’t havesignificant influence to public accountant independence individually. And the competitionamong public accountant firms has significant influence to public accountant independenceindividually for non affiliation CPA firms, while the competition among public accountantfirms doesn’t have significant influence to public accountant independence individually fornon big four affiliation CPA firms. Keywords:public accountant independence, audit committee effectiveness, professionalcommitment, tenure of the audit firm, competition among public accountant firms,external auditor perception

UPDATES REGARDING AUDIT REPORTING

Directory of Open Access Journals (Sweden)

Daniel Botez

2017-07-01

Full Text Available In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globally, meaning that the auditor's report is more informative by presenting more information about the entity and about the audit of the financial statements. Thus, reporting standards have been amended, a new standard has been published, and the impact of these changes on other standards used by the auditor has been reported. The most relevant aspects concern the introduction of new paragraphs in the auditor's report regarding key aspects of the audit and the assumption of business continuity. Also, the structure of the report has been modified.

29 CFR 99.230 - Audit costs.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... years ending after December 31, 2003) and is thereby exempted under § 99.200(d) from having an audit...

32 CFR 37.1325 - Periodic audit.

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a participant...

24 CFR 511.74 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 511.74 Section 511.74... CLEARANCE AND URBAN RENEWAL RENTAL REHABILITATON GRANT PROGRAM Grant Administration § 511.74 Audit. The... audits in accordance with 24 CFR part 44. ...

Anteseden Dan Konsekuensi Audit Delay Pada Perusahaan Perbankan Perioda 2011-2014

Directory of Open Access Journals (Sweden)

Ronald Tehupuring

2016-10-01

Full Text Available Timeliness in financial reporting can contribute to efficient performance for the stock market because it can reduce the asymmetry information, mitigate insider trading, and improve the usefulness decision of information to stakeholders. There were inconsistencies in prior research and the case of delay submission on issuer financial statements to the Financial Service Authority.  There were 30 cases for each in 2013 and 2014. This study aimed to examine (1 the negative impact between the company size, profitability, leverage, and the auditor quality on audit delay; (2 the positive impact of audit delay on audit switching; and (3 the positive impact of audit delay and audit delay switching on audit quality in banking companies listed on the Stock Exchange 2011-2014 period. A purposive sampling method is used and as the sample, 30 companies are obtained in four years so the analyzed data was based on 120 observations. The data analysis technique used is multiple linear and logistic regression. Results showed that (1 the size of the company and leverage have no impact on audit delay, while the return on assets and the auditor quality have a negative impact and significantly related to audit delay; (2 audit delay has a positive impact and significantly related to audit switching; (3 audit delay has a positive impact and significantly related to audit quality, while audit switching has no impact on audit quality. This study has contributed in optimizing timeliness performance of financial information reporting, effectiveness and efficiency of audit time range so that general  information increased, and The implication for audit quality of financial statements become more reliable.

Compilation of the FY 2000 Army Working Capital Fund Financial Statements

National Research Council Canada - National Science Library

2001-01-01

.... The Chief Financial Officers Act of 1990 requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

OpenAIRE

Attila Tamas Szora; Iulian Bogdan Dobra

2010-01-01

The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory notes to the consolidatedfinancial statements, especially regarding to the revaluation basis of the assets. The study seeks todetermine if the accounting diversity influences the work of the financial auditor. The resultsindicate that the two...

38 CFR 41.230 - Audit costs.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit costs. 41.230 Section 41.230 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a) Allowable...

9 CFR 149.3 - Site audit.

Science.gov (United States)

2010-01-01

... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Site audit. 149.3 Section 149.3... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.3 Site audit. (a) General. (1) The producer must contact a QAV or QVMO to request a site audit. A list of available QAVs may be obtained by...

TCSP ER-2 DOPPLER RADAR (EDOP) V1

Data.gov (United States)

National Aeronautics and Space Administration — The TCSP ER-2 DOPPLER RADAR (EDOP) dataset was collected by the ER-2 Doppler radar (EDOP), which is an X-band (9.6 GHz) Doppler radar mounted in the nose of the ER-2...

CAMEX-4 ER-2 DOPPLER RADAR V1

Data.gov (United States)

National Aeronautics and Space Administration — The CAMEX-4 ER-2 Doppler Radar dataset was collected by the ER-2 Doppler radar (EDOP), which is an X-band (9.6 GHz) Doppler radar mounted in the nose of ER-2. The...

Engineering of Immunoglobulin Fc Heterodimers Using Yeast Surface-Displayed Combinatorial Fc Library Screening.

Directory of Open Access Journals (Sweden)

Hye-Ji Choi

Full Text Available Immunoglobulin Fc heterodimers, which are useful scaffolds for the generation of bispecific antibodies, have been mostly generated through structure-based rational design methods that introduce asymmetric mutations into the CH3 homodimeric interface to favor heterodimeric Fc formation. Here, we report an approach to generate heterodimeric Fc variants through directed evolution combined with yeast surface display. We developed a combinatorial heterodimeric Fc library display system by mating two haploid yeast cell lines, one haploid cell line displayed an Fc chain library (displayed FcCH3A with mutations in one CH3 domain (CH3A on the yeast cell surface, and the other cell line secreted an Fc chain library (secreted FcCH3B with mutations in the other CH3 domain (CH3B. In the mated cells, secreted FcCH3B is displayed on the cell surface through heterodimerization with the displayed FcCH3A, the detection of which enabled us to screen the library for heterodimeric Fc variants. We constructed combinatorial heterodimeric Fc libraries with simultaneous mutations in the homodimer-favoring electrostatic interaction pairs K370-E357/S364 or D399-K392/K409 at the CH3 domain interface. High-throughput screening of the libraries using flow cytometry yielded heterodimeric Fc variants with heterodimer-favoring CH3 domain interface mutation pairs, some of them showed high heterodimerization yields (~80-90% with previously unidentified CH3 domain interface mutation pairs, such as hydrogen bonds and cation-π interactions. Our study provides a new approach for engineering Fc heterodimers that could be used to engineer other heterodimeric protein-protein interactions through directed evolution combined with yeast surface display.

24 CFR 92.506 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Audit. 92.506 Section 92.506 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the participating...

DOD Financial Management: Improved Documentation Needed to Support the Air Force’s Military Payroll and Meet Audit Readiness Goals

Science.gov (United States)

2015-12-01

balances to match Treasury balances. 19The financial reporting system collects and consolidates information for financial statement presentation...2The financial reporting system collects and consolidates information for financial statement presentation. 3Subsistence...efforts to achieve auditability of its financial statements , the Air Force in July 2014 asserted audit readiness for its Schedule of Budgetary

45 CFR 96.123 - Assurances.

Science.gov (United States)

2010-10-01

... submit an annual report as required under § 96.122(d) and § 96.130(e); (6) Pregnant women are provided... Federal laws and regulations, including those relating to lobbying (45 CFR Part 93), drug-free workplace (45 CFR 76.600), discrimination (PHS Act Sec. 1947), false statements or failure to disclose certain...

76 FR 21345 - Environmental Impacts Statements;

Science.gov (United States)

2011-04-15

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 04/04/2011 Through 04...

78 FR 48672 - Environmental Impacts Statements;

Science.gov (United States)

2013-08-09

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/29/2013 Through...

FEATURES OF ACCOUNTING AND AUDIT OF INSURANCE ORGANIZATIONS IN UKRAINE

Directory of Open Access Journals (Sweden)

А. Sholoiko

2015-04-01

Full Text Available Features of accounting and audit of insurance organizations in Ukraine that are based on the specific characteristics of the insurance activity and legislation are considered. The main of them are the next: the proper organization of accounting is a necessary condition of the activity of the financial institution; there are three groups of requirements to accounting of insurer, including: accounting of contracts; accounting of insurance reserves, formation financial reports in the Ukrainian insurance legislation; the use of IFRS instead of national accounting standards in preparing financial reports of insurance organizations in Ukraine is obligatory and despite of this compilation of primary documents and application of National Chart of Accounts by insurance organizations of Ukraine remains mandatory; it is necessary to follow the frequency of reporting according to national legislation; insurance companies are classified as institutions that must necessarily publish annual financial statements together with the auditor’s report about its accuracy, and this category of institutions are prohibited from using such form of organization of accounting and reporting as directly by the owner or the head of organization; audit of the annual financial statements and consolidated financial statements of insurance companies is mandatory and conducted in accordance with International quality control, auditing, review, other assurance, and related services pronouncements which adopted as national auditing standards by the Audit Chamber of Ukraine. These generalizations are done to make possible the further investigations of developing and improving in this field.

20 CFR 638.809 - Audit.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees... THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor... purpose of making surveys, audits, examinations, excerpts, and transcripts. (b) The Secretary shall, with...

24 CFR 590.27 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 590.27 Section 590.27... COMMUNITY FACILITIES URBAN HOMESTEADING § 590.27 Audit. (a) Access to records. The Secretary, the... funds or property transferred under this part, for the purpose of making surveys, audits, examinations...

29 CFR 99.200 - Audit requirements.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 99.200 Section 99.200 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.... Guidance on determining Federal awards expended is provided in § 99.205. (b) Single audit. Non-Federal...

21 CFR 820.22 - Quality audit.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Quality audit. 820.22 Section 820.22 Food and... QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and conduct such audits to assure that the quality system is in...

Compilation of the FY 2000 Navy Working Capital Fund Financial Statements

National Research Council Canada - National Science Library

Granetto, Paul

2001-01-01

We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to provide audited financial statements...

An analysis of the agreement between financial data between the Medicare Cost Report and the audited hospital financial statement.

Science.gov (United States)

Chen, Li-Wu; Stoner, Julie; Makhanu, Catherine; Minikus, Kathy; Mueller, Keith J

2004-05-01

Very few studies have thoroughly examined the discrepancies between the financial information in the Medicare Cost Report (MCR) and that in the audited hospital financial statement (FS). Furthermore, this type of study has never been conducted for rural hospitals. In this policy brief, we present the findings from our study, which used statistical methods to examine the agreement between the MCR and the FS of a series of financial measures in rural hospitals. The results are expected to inform policy makers of the limitation inherent in using MCR data as the single source of data to examine the financial performance of rural hospitals.

29 CFR 99.220 - Frequency of audits.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Frequency of audits. 99.220 Section 99.220 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.220 Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a) and...

28 CFR 31.201 - Audit.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial and...

24 CFR 954.503 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 954.503 Section 954.503 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF... PROGRAM Program Administration § 954.503 Audit. Audits of the grantee and subgrantees must be conducted in...

29 CFR 99.510 - Audit findings.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit... schedule of prior audit findings prepared by the auditee in accordance with § 99.315(b) materially...

12 CFR 9.9 - Audit of fiduciary activities.

Science.gov (United States)

2010-01-01

... commensurate with the nature and risk of that activity. Thus, certain fiduciary activities may receive audits... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Audit of fiduciary activities. 9.9 Section 9.9... NATIONAL BANKS Regulations § 9.9 Audit of fiduciary activities. (a) Annual audit. At least once during each...

14 CFR 248.2 - Filing of audit reports.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Filing of audit reports. 248.2 Section 248...) ECONOMIC REGULATIONS SUBMISSION OF AUDIT REPORTS § 248.2 Filing of audit reports. (a) Whenever any air... Information, in duplicate, a special report consisting of a true and complete copy of the audit report...

Expert System Dan Aplikasinya Dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas

OpenAIRE

Suryandari, Erni

2001-01-01

Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the...

Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas

OpenAIRE

Erni Suryandari

2005-01-01

Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the...

7 CFR 3052.220 - Frequency of audits.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Frequency of audits. 3052.220 Section 3052.220 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.220...

7 CFR 3052.235 - Program-specific audits.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Program-specific audits. 3052.235 Section 3052.235 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.235...

7 CFR 3016.26 - Non-Federal audit.

Science.gov (United States)

2010-01-01

... fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit requirements of... 7 Agriculture 15 2010-01-01 2010-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit. (a...

Inactivation of genes encoding extracellular proteases in bacillus halodurans BhFC01 and the impact on its modified flagellin type III secretion pathway towards improving peptide expression

CSIR Research Space (South Africa)

Berger, E

2009-01-01

Full Text Available The flagellin type III secretion pathway of Bacillus halodurans BhFC01 (-hag) was modified by the inactivation of fliD. An in-frame flagellin gene fusion polypeptide construct was expressed, and the heterologous peptides were secreted as flagellin...

24 CFR 941.209 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 941.209 Section 941.209... HOUSING DEVELOPMENT PHA Eligibility and Program Requirements § 941.209 Audit. All PHAs that receive funds under this part for the development of low-income housing shall comply with audit requirements in 24 CFR...

24 CFR 574.650 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Audit. 574.650 Section 574.650... COMMUNITY FACILITIES HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS Other Federal Requirements § 574.650 Audit... must provide for audits in accordance with 24 CFR part 44. A nonprofit organization that is a grantee...

24 CFR 884.124 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 884.124 Section 884.124... HOUSING PROJECTS Applicability, Scope and Basic Policies § 884.124 Audit. (a) Where a State or local..., receiving financial assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b...

28 CFR 100.18 - Audit.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Audit. 100.18 Section 100.18 Judicial... ENFORCEMENT ACT OF 1994 § 100.18 Audit. (a) General. In order to evaluate the accuracy, completeness, and... examine and audit all of the carrier's supporting materials. (1) These materials include, but are not...

24 CFR 882.124 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 882.124 Section 882.124...) SECTION 8 MODERATE REHABILITATION PROGRAMS Applicability, Scope and Basic Policies § 882.124 Audit. PHAs receiving financial assistance under this part are subject to audit requirements in 24 CFR part 44. [50 FR...

24 CFR 214.500 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 214.500 Section 214.500... PROGRAM Other Federal Requirements § 214.500 Audit. Housing counseling grant recipients and subrecipients shall be subject to the audit requirements contained in 24 CFR parts 84 and 85. HUD must be provided a...

The Interim Financial Statements: The Case of Greece

OpenAIRE

Rogdaki, E.I.; Kazantzis, Ch.

1999-01-01

The following paper refers to the accounting and auditing issues which emerge in the preparation of the interim financial statements of the companies: Firstly, the interim financial statements are defined as being the financial statements that provide useful information about the financial position and the financial results of a company which are realized and accrued during the fiscal year. The interim financial statements can be prepared on a monthly basis, on a quarterly basis or covering a...

13 CFR 143.26 - Non-Federal audit.

Science.gov (United States)

2010-01-01

... awards in a fiscal year shall: (1) Determine whether State or local subgrantees have met the audit... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Non-Federal audit. 143.26 Section... Financial Administration § 143.26 Non-Federal audit. (a) Basic Rule. Grantees and subgrantees are...

Reporting of the FY 1999 Military Retirement Health Benefits Liability in the DOD Financial Statements

National Research Council Canada - National Science Library

2000-01-01

... annual audited financial statements. The FY 1999 DoD Agency-Wide financial statements included the financial statements of a reporting entity entitled "Other Defense Organizations-General Funds...

24 CFR 886.336 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the eligible owner of a project receiving financial assistance under this part, the audit requirements in 24...

24 CFR 883.313 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 883.313 Section 883.313... § 883.313 Audit. (a) Where housing assistance under the Section 8 Program is provided for projects developed by State agencies, these agencies shall follow audit requirements in 24 CFR part 44. (b) Where a...

24 CFR 881.211 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the audit...

14 CFR 151.127 - Accounting and audit.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting and audit. 151.127 Section 151...) AIRPORTS FEDERAL AID TO AIRPORTS Rules and Procedures for Advance Planning and Engineering Proposals § 151.127 Accounting and audit. The requirements of § 151.55 relating to accounting and audit of project...

Materiality Thresholds in Accounting and Auditing Some UK Evidence

OpenAIRE

Chong, Gin

2000-01-01

This paper reports the telephone interviews with 12 auditors (Big 5 and non Big 5) and 14 non auditors on the materiality thresholds adopted by them or by their organisations. Non auditors include from finance directors, banker, lawyer, internal auditors, an academic, and technical directors of the Accounting Standards Board (ASB) and the Auditing Practices Board (APB) in the UK. This is in respond to the issuance of Statement of Auditing Standards (SAS) 220 on ‘Materiality and the Audit= by t...

24 CFR 886.131 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.131 Section 886.131... Projects With HUD-Insured and HUD-Held Mortgages § 886.131 Audit. (a) Where a State or local government is... assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b) Where a nonprofit...

24 CFR 880.211 - Audit.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 880.211 Section 880.211... § 880.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 880.505 receiving financial assistance under this part, the audit requirements in 24 CFR...

Pengaruh Struktur Corporate Governance, Audit Tenure Dan Ukuran Kantor Akuntan Publik (Kap) Terhadap Integritas Laporan Keuangan

OpenAIRE

Qoyyimah, Sofia Dinil; Kholmi, Masiyah; Harventy, Gina

2017-01-01

Purpose of this research to know influence of corporate governance, audit tenure, and KAP size tointegrity of financial statement. The method of analysis used is logistic regression analysis. Theresearch sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results ofthe study show that the integrity of financial statements can not be controlled with corporategovernance, audit tenure and KAP size.

Statements by non-UBA experts on the 'Ecological audit of rape seed oil or rape methyl ester as a substitute for diesel fuel (ecological audit rape seed oil)' in its wording of September 28, 1992. Annex to UBA-Texte 4/93

International Nuclear Information System (INIS)

1993-01-01

This annex to ''Publications of the Federal Environmental Agency (UBA), No. 4/93'' contains eleven statements by experts regarding the agency's report ''Ecological audit of rape seed oil or rape methyl ester as a substitute for diesel fuel'' of October/November 1992. Scientific research institutions, associations and groups representing the interests of the sectors of industry concerned have their say. (UWA) [de

EXPLAINING THE AUDIT RISK AND ITS COMPONENTS: A COMPARATIVE CASE-STUDY BASED ON AUDIT REPORTS

Directory of Open Access Journals (Sweden)

ALINA VOICULESCU

2014-08-01

Full Text Available The players activating in the post-recession business environment have to and begin to be more and more prudent and attentive to any sign of human errors, uncertainty, lack of objectivity, attempt of fraud which may occur when financial statements are prepared, in their own case or in the case of their trade clients/suppliers, debtors, business partners, in general. Auditors thus became the mediators between the producers and the users of accountant information, using their high theoretical training, authority, competence and independence as pledge for the fairness of the financial statements and for the compliance with the Law. But even their reports are subject to uncertainty, therefore the author considered useful to approach in the current paper the issue of risk in financial audit, by use of a study-case of several audit reports, in order to explain and exemplify it and to highlight the difference between its components’ evaluation.

A joint ERS/ATS policy statement: what constitutes an adverse health effect of air pollution? An analytical framework.

Science.gov (United States)

Thurston, George D; Kipen, Howard; Annesi-Maesano, Isabella; Balmes, John; Brook, Robert D; Cromar, Kevin; De Matteis, Sara; Forastiere, Francesco; Forsberg, Bertil; Frampton, Mark W; Grigg, Jonathan; Heederik, Dick; Kelly, Frank J; Kuenzli, Nino; Laumbach, Robert; Peters, Annette; Rajagopalan, Sanjay T; Rich, David; Ritz, Beate; Samet, Jonathan M; Sandstrom, Thomas; Sigsgaard, Torben; Sunyer, Jordi; Brunekreef, Bert

2017-01-01

The American Thoracic Society has previously published statements on what constitutes an adverse effect on health of air pollution in 1985 and 2000. We set out to update and broaden these past statements that focused primarily on effects on the respiratory system. Since then, many studies have documented effects of air pollution on other organ systems, such as on the cardiovascular and central nervous systems. In addition, many new biomarkers of effects have been developed and applied in air pollution studies.This current report seeks to integrate the latest science into a general framework for interpreting the adversity of the human health effects of air pollution. Rather than trying to provide a catalogue of what is and what is not an adverse effect of air pollution, we propose a set of considerations that can be applied in forming judgments of the adversity of not only currently documented, but also emerging and future effects of air pollution on human health. These considerations are illustrated by the inclusion of examples for different types of health effects of air pollution. Copyright ©ERS 2017.

15 CFR 296.12 - Reporting and auditing requirements.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Reporting and auditing requirements... INNOVATION PROGRAM General § 296.12 Reporting and auditing requirements. Each award by the Program shall contain procedures regarding technical, business, and financial reporting and auditing requirements to...

The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

DEFF Research Database (Denmark)

Kiertzner, Lars; Thinggaard, Frank

2005-01-01

to the auditor at the consolidated group level has been required by the Danish Financial Statements Act. Until 1/1-2005, listed companies are required to be audited by two independent auditors. Here, we have especially focused on the effect of this requirement on the pricing of audit fees. Our results indicate...... that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... and auditor size. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between large and small companies. In small Danish companies, client size and complexity in a formal technical sense are decisive, which might indicate that audits...

The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

DEFF Research Database (Denmark)

Thinggaard, Frank; Kiertzner, Lars

2004-01-01

to the auditor at the consolidated group level has been required by the Danish Financial Statements Act. Until 1/1-2005, listed companies are required to be audited by two independent auditors. Here, we have especially focused on the effect of this requirement on the pricing of audit fees. Our results indicate...... that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... and auditor size. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between large and small companies. In small Danish companies, client size and complexity in a formal technical sense are decisive, which might indicate that audits...

PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DI LAPORAN KEUANGAN

Directory of Open Access Journals (Sweden)

Stalsa Frani Akmyga

2015-06-01

Full Text Available Corporate governance has impacts on the disclosure of key management compensation in the financial statements through the application of the principle of transparancy. This research aims to analyze the impact of corporate governance structure, such as family ownership, managerial ownership and the effectiveness of the audit committee, as well as audit quality of key management compensation disclosures in the financial statements according to PSAK No. 7 (Revised 2010. The research using multiple regressions examined non-financial companies listed on the Indonesia Stock Exchange in 2011. The research found that companies that are controlled by family and not part of a business group significantly affect management to comply with the mandatory disclosure related to key management compensation information in the financial statements. The research also found that the effectiveness of the audit committee significantly affects management to provide better information related to financial disclosures. Furthermore, the audit quality significantly increases the transparency of the compensation of key management related to PSAK No. 7 (Revised 2010.

48 CFR 225.872-6 - Audit.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Audit. 225.872-6 Section...-6 Audit. (a) Memoranda of understanding with some qualifying countries contain annexes that provide for reciprocal “no-cost” audits of contracts and subcontracts (pre- and post-award). (b) To determine...

29 CFR 99.215 - Relation to other audit requirements.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits... audited as a major program using the risk-based audit approach described in § 99.520 and, if not, the...

29 CFR 99.235 - Program-specific audits.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Program-specific audits. 99.235 Section 99.235 Labor Office... § 99.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program... schedule of prior audit findings consistent with the requirements of § 99.315(b), and a corrective action...

12 CFR 550.470 - Who directs the conduct of the audit?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Who directs the conduct of the audit? 550.470... conduct of the audit? Your fiduciary audit committee directs the conduct of the audit. Your fiduciary... audit committee. (b) A majority of the members of the audit committee may not serve on any committee to...

Deficiencies in FY 1998 DOD Financial Statements and Progress Toward Improved Financial Reporting

National Research Council Canada - National Science Library

Lane, F

1999-01-01

The audit objectives were to identify and summarize the major deficiencies that prevented favorable audit opinions on the FY 1998 DoD financial statements and to identify the actions taken or planned...

47 CFR 53.209 - Biennial audit.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Biennial audit. 53.209 Section 53.209... PROVISIONS CONCERNING BELL OPERATING COMPANIES Separate Affiliate; Safeguards § 53.209 Biennial audit. (a) A... obtain and pay for a Federal/State joint audit every two years conducted by an independent auditor to...

31 CFR 50.60 - Audit authority.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Audit authority. 50.60 Section 50.60 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM Audit and Investigative Procedures § 50.60 Audit authority. The Secretary of the Treasury, or an...

Compilation Process for the DOD Consolidated Financial Statements for FY 1997

National Research Council Canada - National Science Library

1998-01-01

... statements beginning in FY 1997. Office of Management and Budget and DoD Guidance on Form and Content of Audited Financial Statements requires that amounts reported in the footnotes be consistent with amounts reported as line items...

THE IMPACT OF AUDITOR AFFILIATION ON FINANCIAL STATEMENT RELEVANCE

Directory of Open Access Journals (Sweden)

Radu-Daniel LOGHIN

2017-12-01

Full Text Available The role of the audit report is to provide a level of trust to the professional judgment behind the financial statements of a company. The market for audit services is not a homogenous one, and large audit partners known as the Big 4 dominate with their partner networks in both developed and emerging markets. The scientific literature provides a rich background of studies linking auditor affiliation and auditor independence. The current exploratory paper tries to approach the issue of auditor independence and affiliation by drawing on the Ohlson model for a sample of 552 firm-year observations from the Borsa Istanbul, covering the 2014 and 2015 financial periods. The results reveal a strong correlation for the year 2015 between the Big 4 affiliation and the value of the equities, possibly suggesting a correlation between auditor independence and financial statement relevance.

FcγRll: Characterisation of novel Fc receptor interactions and a new receptor form.

OpenAIRE

JESSICA CLAIRE ANANIA

2018-01-01

Leukocyte Fc receptors (FcR) bind to immunogloulins (Ig) to link the innate and humoral immune system to help balance the immune system and clear infections. We have characterised a novel FcR for IgG (FcγR) form, designated FcγRIIa3, which contains a 19 amino acid insert. This insert interacts with cytoskeletal structures allowing the receptor to be retained for longer periods of time at the cells surface upon activation, higher cell signalling which causes greater cellular activation. Theref...

Financial statements and the discharging of financial accountability of ordinary public schools in South Africa

Directory of Open Access Journals (Sweden)

Frank Doussy

2014-10-01

Full Text Available The Schools Act, 84 of 1996 (section 42(b, requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43 and according to section 43(6, “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.

47 CFR 54.516 - Auditing.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Auditing. 54.516 Section 54.516 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) UNIVERSAL SERVICE Universal Service Support for Schools and Libraries § 54.516 Auditing. (a) Recordkeeping...

38 CFR 41.315 - Audit findings follow-up.

Science.gov (United States)

2010-07-01

... include audit findings from multiple years, it shall include the fiscal year in which the finding... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit findings follow-up... (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.315 Audit...

29 CFR 99.505 - Audit reporting.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... is required to report under § 99.510(a); (vii) An identification of major programs; (viii) The dollar...

Importance of neonatal FcR in regulating the serum half-life of therapeutic proteins containing the Fc domain of human IgG1: a comparative study of the affinity of monoclonal antibodies and Fc-fusion proteins to human neonatal FcR.

Science.gov (United States)

Suzuki, Takuo; Ishii-Watabe, Akiko; Tada, Minoru; Kobayashi, Tetsu; Kanayasu-Toyoda, Toshie; Kawanishi, Toru; Yamaguchi, Teruhide

2010-02-15

The neonatal FcR (FcRn) binds to the Fc domain of IgG at acidic pH in the endosome and protects IgG from degradation, thereby contributing to the long serum half-life of IgG. To date, more than 20 mAb products and 5 Fc-fusion protein products have received marketing authorization approval in the United States, the European Union, or Japan. Many of these therapeutic proteins have the Fc domain of human IgG1; however, the serum half-lives differ in each protein. To elucidate the role of FcRn in the pharmacokinetics of Fc domain-containing therapeutic proteins, we evaluated the affinity of the clinically used human, humanized, chimeric, or mouse mAbs and Fc-fusion proteins to recombinant human FcRn by surface plasmon resonance analysis. The affinities of these therapeutic proteins to FcRn were found to be closely correlated with the serum half-lives reported from clinical studies, suggesting the important role of FcRn in regulating their serum half-lives. The relatively short serum half-life of Fc-fusion proteins was thought to arise from the low affinity to FcRn. The existence of some mAbs having high affinity to FcRn and a short serum half-life, however, suggested the involvement of other critical factor(s) in determining the serum half-life of such Abs. We further investigated the reason for the relatively low affinity of Fc-fusion proteins to FcRn and suggested the possibility that the receptor domain of Fc-fusion protein influences the structural environment of the FcRn binding region but not of the FcgammaRI binding region of the Fc domain.

Office of Inspector General report on audit of Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1997 and 1996

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-10-06

Southwestern Federal Power System (SWFPS) encompasses the operation of 24 hydroelectric power plants by the US Army Corps of Engineers and the marketing of power and energy from those plants by the Southwestern Power Administration (Southwestern) of the US Department of Energy. This report presents the results of the independent certified public accountants` audit of the SWFPS`s combined power system statements of assets, Federal investments and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows.

15 CFR 295.10 - Special reporting and auditing requirements.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Special reporting and auditing... ADVANCED TECHNOLOGY PROGRAM General § 295.10 Special reporting and auditing requirements. Each award by the Program shall contain procedures regarding technical, business, and financial reporting and auditing...

Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements

National Research Council Canada - National Science Library

2001-01-01

We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to provide audited financial statements...

25 CFR 225.26 - Auditing and accounting.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Auditing and accounting. 225.26 Section 225.26 Indians... SOLID MINERALS AGREEMENTS Minerals Agreements § 225.26 Auditing and accounting. The Secretary may... agreement. Procedures and standards used for accounting and auditing of minerals agreements will be in...

45 CFR 1174.26 - Non-Federal audit.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1174.26 Section 1174.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...

45 CFR 1183.26 - Non-Federal audit.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1183.26 Section 1183.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE....26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits...

45 CFR 1157.26 - Non-Federal audit.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 1157.26 Section 1157.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE...-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance...

25 CFR 571.13 - Copies of audit reports.

Science.gov (United States)

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Copies of audit reports. 571.13 Section 571.13 Indians... MONITORING AND INVESTIGATIONS Audits § 571.13 Copies of audit reports. (a) Each tribe shall prepare and.../or reports as a result of the audit setting forth the results of each fiscal year. The submission...

Audit Risk Assessment in the Light of Current European Regulations

Directory of Open Access Journals (Sweden)

Ciprian-Costel Munteanu

2015-06-01

Full Text Available Recent European reforms on audit regulations have been motivated by efforts to increase audit quality, functioning and performance. We believe the adoption of Directive 2014/56 and Regulation 537/2014 strengthened the role of independent audit and risk committees, which will positively contribute towards audit quality. This paper aims to critically assess the status quo of audit risk assessment in current European standards and regulations, by conducting a theoretical analysis of different aspects of audit risk. Our main objective is to stress the importance of detecting inherent and control risk, which lead to material misstatement at the assertion level. They need to be assessed so as to determine the nature, timing and extent of further audit procedures necessary to obtain sufficient appropriate audit evidence. These pieces of evidence enable the auditor to express an opinion on the financial statements at an acceptably low level of audit risk. Therefore, we point to the fact that researchers as well as practitioners and policymakers have to be careful when using audit tools and assessing risk levels, as their conclusions continuously shape the regulations.

76 FR 54767 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2011-09-02

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-8] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 08/22/2011 Through... the Chemistry and Metallurgy Research Replacement Project, To Address New Geologic Information...

75 FR 39527 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2010-07-09

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-3] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 06/28/2010 through... Transportation's Federal Transit Administration (FTA) Final 20100230 filed with the Environmental Protection...

The neonatal Fc receptor, FcRn, as a target for drug delivery and therapy.

Science.gov (United States)

Sockolosky, Jonathan T; Szoka, Francis C

2015-08-30

Immunoglobulin G (IgG)-based drugs are arguably the most successful class of protein therapeutics due in part to their remarkably long blood circulation. This arises from IgG interaction with the neonatal Fc receptor, FcRn. FcRn is the central regulator of IgG and albumin homeostasis throughout life and is increasingly being recognized as an important player in autoimmune disease, mucosal immunity, and tumor immune surveillance. Various engineering approaches that hijack or disrupt the FcRn-mediated transport pathway have been devised to develop long-lasting and non-invasive protein therapeutics, protein subunit vaccines, and therapeutics for treatment of autoimmune and infectious disease. In this review, we highlight the diverse biological functions of FcRn, emerging therapeutic opportunities, as well as the associated challenges of targeting FcRn for drug delivery and disease therapy. Copyright © 2015 Elsevier B.V. All rights reserved.

THE FUTURE OF INTERNAL AUDIT

Directory of Open Access Journals (Sweden)

COSMIN DUMITRU MATIȘ

2015-03-01

Full Text Available Over the years, the purpose of internal audit has continued to evolve and expand, managing to successfully transition from its traditional function of monitoring financial statements to the strategic and operational efforts of checking the organization’s compliance at all levels. Regarding the future, it is assumed that the internal audit will play an important advisory role, becoming an important catalyst of business development, focusing organizations on emerging risks. This transformation of the whole internal system, consisting in both control and audit, which seeks to promote a risk-centered organizational culture, is in the process of evolution, but it complexity, the conflicts of interest, the little understanding of most companies when it comes to implementing such a system as well as various issues of credibility, limit the pace of development for now. Our belief, however, is that this slow evolution is favorable for the alternative purpose of building the functions of the new internal control and audit on a more credible and relevant foundation for the organizational management.

Imperatives of Bridging the Audit Expectation Gap and Enhancing the Credibility of Corporate Financial Information

Directory of Open Access Journals (Sweden)

John Otalor

2013-07-01

Full Text Available he study sought to ascertain if reducing the audit expectation gap would led to greater public confidence in corporate financial information. Self-administered questionnaires were used in the study. The data generated from the responses of the subjects were analyzed using descriptive and statistical analysis through the computer (Eview3.1.   The result showed that the higher the audit expectation gap, the higher the negative impact on the credibility of corporate financial reports. Thus, audit expectation gap creates doubt on the reliability of financial statements. Based on the findings and conclusion, it was recommended that the scope of auditors’ responsibilities should be expanded; companies should create a forum for regular interface between management, auditors and financial statement users to enhance confidence in financial reports and strengthening the audit committee and regulatory oversight of auditors to enhance their respective performances.

44 CFR 13.26 - Non-Federal audit.

Science.gov (United States)

2010-10-01

... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal audit...

24 CFR 300.17 - Audits and reports.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audits and reports. 300.17 Section...) GOVERNMENT NATIONAL MORTGAGE ASSOCIATION, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL § 300.17 Audits and reports. The Association and its designees may at any reasonable time audit the books and examine...

21 CFR 1311.215 - Internal audit trail.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Internal audit trail. 1311.215 Section 1311.215... ORDERS AND PRESCRIPTIONS (Eff. 6-1-10) Electronic Prescriptions § 1311.215 Internal audit trail. (a) The... with audit trail functions. (6) For application service providers, attempted or successful annotation...

Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas

Directory of Open Access Journals (Sweden)

Erni Suryandari

2005-07-01

Full Text Available Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the nature, time and the extent of audit procedure. In the future, expert system will be a challenge to the accounting profession in order to get the benefit from the coming technology to improve performance and reduce cost.

10 CFR 603.660 - Other audit requirements.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Other audit requirements. 603.660 Section 603.660 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other audit...

PERAN KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT KEUANGAN NEGARA

Directory of Open Access Journals (Sweden)

WAHYUDIN NOR

2011-07-01

Full Text Available The act No. 15/2006 is concerned with the Audit Board of the Republic of Indonesia (BPK RI, while its authority refers to the article 9 (1. In performing its duties, BPK RI has an authority to recruit experts and/or external auditors that work on behalf of BPK RI. This act provides a great opportunity for motivated external auditors to audit state financial institution. To have a better knowledge of the audit bid in the government sector, it is important to understand external auditors’ opinion about their motivation in pursuing audit engagement of government audit market. However, the auditor’s motivation to pursue government audit market engagement would have an impact on audit quality. Good quality of audits requires both competency and independency. These qualities have direct effects on actual audit quality, as well as potential interactive effects. In addition, financial statement users’ perception of audit quality is a function of their perceptions of both competency and independency. This article explains competency and independency that influence audit quality if audit process in conducted by external auditor.

76 FR 24021 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-04-29

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-6] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental. Impact Statements Filed 04/18/2011 Through..., Draft Supplement, NNSA, NM, Nuclear Facility of the Chemistry and Metallurgy Research Replacement...

77 FR 74479 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-12-14

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9006-5] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/03/2012 Through... Transit Project, Construction-Related Potential Impacts on Business Revenue, St. Paul and Twin Cities...

76 FR 53453 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-08-26

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-7] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 08/15/2011 through... Lease Sale 193, Revised Information, Analyzing the Environmental Impact of Natural Gas Development and...

76 FR 65509 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2011-10-21

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-6] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 10/10/2011 Through... Mineral and Energy Resources and Reclamation of Activities, Beaver, Garfield, Iron, Juab, Millard, Piute...

Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing

Directory of Open Access Journals (Sweden)

H. Kubra Kandemir

2016-09-01

Full Text Available Auditors used to serve the interest of the shareholders only. However, there have been significant changes in terms of auditors’ role and their function. Auditors are now expected to verify financial statements, but at the same time give an assurance regarding the financial sustainability of the entity. Regarding the latter role, audit firms provide consulting services, including risk assessment and management services. However, the law does not assign the latter role to external auditors. This situation results in an expectations gap in relation to both the role of the auditors and the scope of the external auditing. In addition, the growing economic importance of consulting and the long years of auditor tenure is likely to impair auditor independence. This paper submits that the new form of auditing is not problematic but creates issues. First, the expectations between the users of the financial reports and auditors are wider. Second, auditors’ independence is damaged due to the long years of auditor tenure and dependence of non-audit fees generated from consultancy services that not related to audit. The recent law reforms issued by the European Commission has brought some important provisions in terms of filling the expectations gap, reinforcing auditor independence and reducing the familiarity threat. EU’s relatively strict rules on provision of non-audit services and audit firm rotation are expected to have an important impact in the audit market. A critical analysis of the new EU law is submitted with some policy recommendations.

Comparative study of etched enamel and dentin for the adhesion of composite resins with the Er:YAG 2,94 μm laser and CO2 9,6 μm laser: morphological (SEM) and tensile bond strength analysis

International Nuclear Information System (INIS)

Marraccini, Tarso Mugnai

2002-01-01

The aim of this study was to evaluate and compare the tensile bond strength of a composite resin adhered to the enamel and dentin which have received superficial irradiation with an Er:YAG laser (2.94 μm) or with CO 2 laser ( 9.6 μm) and later on etched with the phosphoric acid at 35%. After the use of the adhesive system, resin cones were made on the etched surfaces by both lasers and tensile bond strength tests were performed. All samples were observed at the SEM - there was an increase of the degree of fusion and resolidification in the irradiated enamel and dentin samples with the CO 2 laser (9.6 μm), creating a vitrified layer with tiny craters. With the Er:YAG laser (2.94 μm) there were typical morphological explosive microablation with the exposition of the tubules in the dentin.The surface acquired by the association of the CO 2 laser ( 9.6 μm) plus acid etching no longer presented the aspect of fusion being this layer completely removed. There were statistical significant differences among ali three methods of etching in the treatment of the enamel and dentin surface. The tensile bond strength test showed that etching of these enamel and dentin surfaces with acid exclusively (control group) presented great values, surpassing the values of the etching acquired with the Er:YAG laser (2.94 μ) plus acid or the CO 2 laser (9.6 μm) plus acid. With the parameters used in this experiment the Er:YAG laser (2.94 μm) showed to be more effective than the CO 2 laser (9.6 μm) for the hard dental surfaces etching procedure. (author)

29 CFR 99.515 - Audit working papers.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Audit working papers. 99.515 Section 99.515 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and...

38 CFR 43.26 - Non-Federal audit.

Science.gov (United States)

2010-07-01

... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Non-Federal audit. 43.26... Requirements Financial Administration § 43.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

45 CFR 92.26 - Non-Federal audit.

Science.gov (United States)

2010-10-01

... fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit requirements of... 45 Public Welfare 1 2010-10-01 2010-10-01 false Non-Federal audit. 92.26 Section 92.26 Public... Financial Administration § 92.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible...

40 CFR 31.26 - Non-Federal audit.

Science.gov (United States)

2010-07-01

... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Non-Federal audit. 31.26 Section 31.26... Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

29 CFR 97.26 - Non-Federal audit.

Science.gov (United States)

2010-07-01

... in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 29 Labor 1 2010-07-01 2010-07-01 true Non-Federal audit. 97.26 Section 97.26 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.26 Non-Federal audit. (a) Basic...

45 CFR 2541.260 - Non-Federal audit.

Science.gov (United States)

2010-10-01

... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 45 Public Welfare 4 2010-10-01 2010-10-01 false Non-Federal audit. 2541.260 Section 2541.260... GOVERNMENTS Post-Award Requirements § 2541.260 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...

40 CFR 35.3165 - Reports and audits.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Reports and audits. 35.3165 Section 35... STATE AND LOCAL ASSISTANCE State Water Pollution Control Revolving Funds § 35.3165 Reports and audits... otherwise unsatisfactory. (3) The audit report required under section 606(b) must contain an opinion on the...

7 CFR 3052.500 - Scope of audit.

Science.gov (United States)

2010-01-01

... audits that cover departments, agencies, and other organizational units which expended or otherwise... other organizational unit, which shall be considered to be a non-Federal entity. The financial... material respects in relation to the auditee's financial statements taken as a whole. (c) Internal control...

7 CFR 3052.515 - Audit working papers.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit working papers. 3052.515 Section 3052.515 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052...

Organizational-methodical provisions for the audit of operations with electronic money

Directory of Open Access Journals (Sweden)

Semenetz A.P.

2017-06-01

Full Text Available To obtain objective and unbiased information about the accuracy and completeness of electronic money transactions at the enterprise, it is necessary to conduct an audit. The results of the external audit of electronic money transactions help the company’s management personnel to assess the efficiency and rationality of using such a modern means of payment, such as electronic money, as well as verify the proper functioning of the internal control service. The work substantiates organizational and methodical provisions of the process of conducting an external audit of transactions with electronic money in terms of clarifying the organizational provisions for conducting an audit of transactions with electronic money, namely the definition of the purpose, task, subjects and objects of audit and sources of information. Accordingly, the purpose of the audit of operations with electronic money is to provide the auditor’s unbiased opinion on the reliability of the financial statements of the enterprise in terms of operations with electronic money. Within the scope of this dissertation, the object of external audit is operations with electronic money, since electronic money is a new and contemporary object of accounting, and therefore the development of scientifically grounded order of conducting external audit of the investigated object is necessary. The subject of an external audit of electronic money transactions is a set of business transactions in electronic money settlements, that is, transactions with their acquisition and repayment and the accuracy of displaying information about them in the financial statements. In the course of the study, the procedure for the implementation of external audit procedures during the stages of the process of electronic money audit at the enterprise was determined, which allowed to confirm the correctness of the accounting of a new and modern means of payment such as electronic money. These proposals are aimed

Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements

National Research Council Canada - National Science Library

2001-01-01

... to the Office of Management and Budget. This audit is one in a series of audits of accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD...

16 CFR 1105.14 - Audit and examination.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Audit and examination. 1105.14 Section 1105... examination. The Commission and the Comptroller General of the United States, or their duly authorized representatives, shall have access for the purpose of audit and examination to any pertinent books, documents...

78 FR 16500 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-03-15

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 03/04/2013 Through...

78 FR 26027 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-05-03

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-9] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 04/22/2013 Through...

78 FR 2397 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-01-11

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9007-1] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/31/2012 Through...

77 FR 25165 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-04-27

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9002-7] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 04/16/2012 through...-Specific Impacts Associated with the Plan of Operations, Sweetwater County, WY, Comment Period Ends: 06/11...

78 FR 43200 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-07-19

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/08/2013 Through...

76 FR 45554 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-07-29

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/18/2011 Through...

76 FR 62405 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-10-07

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-4] Environmental Impacts Statements; Notice of Availability AGENCY: Office of Federal Activities, EPA. General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/26/2011 Through 09...

77 FR 44234 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-07-27

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-2] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/16/2012 through... Analyze the Site-Specific Impacts Associated with the Plan of Operations, Sweetwater County, WY, Review...

78 FR 78955 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-12-27

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-7] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements filed 12/16/2013 through 12...

76 FR 63922 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-10-14

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/03/2011 Through...

78 FR 32645 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-05-31

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-4] Environmental Impacts Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 05/20/2013 Through...

77 FR 793 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-01-06

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-9] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/27/2011 through...

77 FR 46433 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-08-03

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-3] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/23/2012 Through...

75 FR 65320 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2010-10-22

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-3] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/11/2010 Through...

76 FR 76972 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-12-09

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 11/28/2011 through...

77 FR 56840 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-09-14

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-1] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 09/03/2012 Through...

77 FR 55213 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-09-07

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-9] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 08/27/2012 through... Conditions by Reducing Road-Related Impacts to Wildlife, Fish, Soil, and Water Resources and Restoration of...

78 FR 20632 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-04-05

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 03/25/2013 Through...

78 FR 37539 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-06-21

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-7] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 06/10/2013 Through...

77 FR 49792 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-08-17

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-5] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 08/06/2012 Through..., USFS, CA, On Top Hazardous Fuels Reduction Project, To Disclose the Environmental Effects of a Federal...

76 FR 80367 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-12-23

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/12/2011 Through...

78 FR 35928 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-06-14

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 06/03/2013 through...

75 FR 38517 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2010-07-02

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-2] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 06/21/2010 through...

75 FR 63469 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2010-10-15

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-2] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/4/2010 through.../2010, Contact: David Arrasmith, 530-478- 6220. EIS No. 20100405, Draft EIS, USFS, MT, Beaver Creek...

77 FR 9652 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-02-17

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9001-6] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 02/06/2012 Through 02..., Development, and Production of Mineral and Energy Resources and Reclamation of Activities, Beaver, Garfield...

77 FR 60986 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-10-05

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-4] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/24/2012 through... and Special-Use-Permit by AFS, Sevier, Millard, Iron, Beaver, and Washington Counties, UT, Review...

Comparative study of etched enamel and dentin for the adhesion of composite resins with the Er:YAG 2,94 {mu}m laser and CO{sub 2} 9,6 {mu}m laser: morphological (SEM) and tensile bond strength analysis; Estudo comparativo do condicionamento do esmalte e dentina para a adesao de resinas compostas com os lasers Er:YAG 2,94 {mu}m e com o laser CO{sub 2} de 9,6 {mu}m: analise morfologica e de resistencia a tracao

Energy Technology Data Exchange (ETDEWEB)

Marraccini, Tarso Mugnai

2002-07-01

The aim of this study was to evaluate and compare the tensile bond strength of a composite resin adhered to the enamel and dentin which have received superficial irradiation with an Er:YAG laser (2.94 {mu}m) or with CO{sub 2} laser ( 9.6 {mu}m) and later on etched with the phosphoric acid at 35%. After the use of the adhesive system, resin cones were made on the etched surfaces by both lasers and tensile bond strength tests were performed. All samples were observed at the SEM - there was an increase of the degree of fusion and resolidification in the irradiated enamel and dentin samples with the CO{sub 2} laser (9.6 {mu}m), creating a vitrified layer with tiny craters. With the Er:YAG laser (2.94 {mu}m) there were typical morphological explosive microablation with the exposition of the tubules in the dentin.The surface acquired by the association of the CO{sub 2} laser ( 9.6 {mu}m) plus acid etching no longer presented the aspect of fusion being this layer completely removed. There were statistical significant differences among ali three methods of etching in the treatment of the enamel and dentin surface. The tensile bond strength test showed that etching of these enamel and dentin surfaces with acid exclusively (control group) presented great values, surpassing the values of the etching acquired with the Er:YAG laser (2.94 {mu}) plus acid or the CO{sub 2} laser (9.6 {mu}m) plus acid. With the parameters used in this experiment the Er:YAG laser (2.94 {mu}m) showed to be more effective than the CO{sub 2} laser (9.6 {mu}m) for the hard dental surfaces etching procedure. (author)

DOD Financial Management: Actions Are Needed on Audit Issues Related to the Marine Corps 2012 Schedule of Budgetary Activity

Science.gov (United States)

2015-07-01

detect material misstatements at the relevant assertion level. As part of these procedures, the auditors must perform procedures to assess the risk ... risk of material misstatement at the financial statement and relevant assertion levels, and design and perform audit procedures to reduce the risk of...financial statement line items and accounts; assesses the risk of material misstatement ; and develops an audit strategy.44 Planning continues throughout the

Accounting Principles and Financial Statements.

Science.gov (United States)

Robinson, Daniel D.

1973-01-01

This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

12 CFR 550.480 - How do I report the results of the audit?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false How do I report the results of the audit? 550... report the results of the audit? (a) Annual audit. If you conduct an annual audit, you must note the results of the audit (including significant actions taken as a result of the audit) in the minutes of the...

40 CFR 204.57 - Selective enforcement auditing.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing. 204.57 Section 204.57 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE ABATEMENT... enforcement auditing. ...

38 CFR 41.215 - Relation to other audit requirements.

Science.gov (United States)

2010-07-01

... using the risk-based audit approach described in § 41.520 and, if not, the estimated incremental cost... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Relation to other audit... (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.215 Relation to...

N-ov-emb-er

Indian Academy of Sciences (India)

" to. Andrew Z Fire - Stanford University School of Medicine Stanford, CA, USA. Craig C Mello - University of Massachusetts Medical School Worcester, MA, USA. -96----------------------------~~--------R-ES-O-N-A-N-C-E--1 -N-ov-e-m-b-er--2-oo-6.

20 CFR 627.481 - Audit resolution.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section 627.481 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR GENERAL PROVISIONS GOVERNING...) or disagreement (an initial determination) with the recipient's audit resolution report will be...

49 CFR 663.11 - Audit financing.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Audit financing. 663.11 Section 663.11 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL TRANSIT ADMINISTRATION... Audit financing. A recipient purchasing revenue rolling stock with FTA funds may charge the cost of...

Field flow fractionation for assessing neonatal Fc receptor and Fcγ receptor binding to monoclonal antibodies in solution.

Science.gov (United States)

Pollastrini, Joey; Dillon, Thomas M; Bondarenko, Pavel; Chou, Robert Y-T

2011-07-01

Analysis of the strength and stoichiometry of immunoglobulin G (IgG) binding to neonatal Fc receptor (FcRn) and Fcγ receptor (FcγR) is important for evaluating the pharmacokinetics and effector functions of therapeutic monoclonal antibody (mAb) products, respectively. The current standard for assessing FcγR and FcRn binding is composed of cell-based and surface plasmon resonance (SPR) assays. In this work, asymmetrical flow field flow fractionation (AF4) was evaluated to establish the true stoichiometry of IgG binding in solution. AF4 and liquid chromatography-mass spectrometry (LC-MS) were applied to directly observe IgG/FcγR and IgG/FcRn complexes, which were not observed using nonequilibrium size exclusion chromatography (SEC) analysis. Human serum albumin (HSA), an abundant component of human blood and capable of binding FcRn, was studied in combination with FcRn and IgG. AF4 demonstrated that the majority of large complexes of IgG/FcRn/HSA were at an approximate 1:2:1 molar ratio. In addition, affinity measurements of the complex were performed in the sub-micromolar affinity range. A significant decrease in binding was detected for IgG molecules with increased oxidation in the Fc region. AF4 was useful in detecting weak binding between full-length IgG/Fc fragments and Fc receptors and the effect of chemical modifications on binding. AF4 is a useful technique in the assessment of mAb product quality attributes. Copyright © 2011 Elsevier Inc. All rights reserved.

The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

Directory of Open Access Journals (Sweden)

Dyah Setyaningrum

2013-08-01

Full Text Available The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.

COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

OpenAIRE

Alina DOMNIŞOR; Daniela Nicoleta MEDINȚU; Radu PRODAN

2016-01-01

The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and o...

7 CFR 1212.51 - Financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1212.51 Section 1212.51... statements. (a) The Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be limited to, a balance sheet, income statement...

Dicty_cDB: FC-BS11 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-BS11 (Link to dictyBase) - - - Contig-U16517-1 FC-BS11Z (Li...nk to Original site) - - FC-BS11Z 683 - - - - Show FC-BS11 Library FC (Link to library) Clone ID FC-BS11 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-BS/FC-BS11Q.Seq.d/ Representative seq. ID FC-BS...11Z (Link to Original site) Representative DNA sequence >FC-BS11 (FC-BS11Q) /CSM/FC/FC-BS/FC-BS11Q.Seq....s producing significant alignments: (bits) Value FC-BS11 (FC-BS11Q) /CSM/FC/FC-BS/FC-BS

Joint Logistics Systems Center's Financial Statements for FY 1993

National Research Council Canada - National Science Library

Young, Shelton

1994-01-01

The initial audit objectives were to determine whether the FY 1993 financial statements for the JLSC were presented fairly in accordance with generally accepted accounting principles for Federal agencies...

Defense Homeowners Assistance Fund Financial Statements For FY 1992

National Research Council Canada - National Science Library

Hendricks, Nancy

1993-01-01

The primary objective of the audit was to determine whether the Fund's FY 1992 financial statements were presented fairly in accordance with generally accepted accounting principles for Federal entities...

Dicty_cDB: FC-BS10 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-BS10 (Link to dictyBase) - - - Contig-U16283-1 FC-BS10Z (Li...nk to Original site) - - FC-BS10Z 720 - - - - Show FC-BS10 Library FC (Link to library) Clone ID FC-BS10 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-BS/FC-BS10Q.Seq.d/ Representative seq. ID FC-BS...10Z (Link to Original site) Representative DNA sequence >FC-BS10 (FC-BS10Q) /CSM/FC/FC-BS/FC-BS10Q.Seq....E Sequences producing significant alignments: (bits) Value FC-BS10 (FC-BS10Q) /CSM/FC/FC-BS/FC-BS10Q.Seq.d/

Dicty_cDB: FC-BS21 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-BS21 (Link to dictyBase) - - - Contig-U15764-1 FC-BS21Z (Li...nk to Original site) - - FC-BS21Z 723 - - - - Show FC-BS21 Library FC (Link to library) Clone ID FC-BS21 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-BS/FC-BS21Q.Seq.d/ Representative seq. ID FC-BS...21Z (Link to Original site) Representative DNA sequence >FC-BS21 (FC-BS21Q) /CSM/FC/FC-BS/FC-BS21Q.Seq.... Score E Sequences producing significant alignments: (bits) Value FC-BS21 (FC-BS21Q) /CSM/FC/FC-BS/FC-BS21Q.

Dicty_cDB: FC-BS19 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-BS19 (Link to dictyBase) - - - Contig-U16583-1 FC-BS19E (Li...nk to Original site) - - - - - - FC-BS19E 604 Show FC-BS19 Library FC (Link to library) Clone ID FC-BS19 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-BS/FC-BS19Q.Seq.d/ Representative seq. ID FC-BS...19E (Link to Original site) Representative DNA sequence >FC-BS19 (FC-BS19Q) /CSM/FC/FC-BS/FC-BS19Q.Seq....E Sequences producing significant alignments: (bits) Value FC-BS19 (FC-BS19Q) /CSM/FC/FC-BS/FC-BS19Q.Seq.d/

Recommendations from the External Auditors to the CERN Pension Fund Management on the Financial Statements of the Pension Fund for the Financial Year 2014 and Comments from the CERN Pension Fund Management Supreme Audit Office of Poland

CERN Document Server

2015-01-01

Recommendations from the External Auditors to the CERN Pension Fund Management on the Financial Statements of the Pension Fund for the Financial Year 2014 and Comments from the CERN Pension Fund Management Supreme Audit Office of Poland

Dicty_cDB: FC-BS09 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-BS09 (Link to dictyBase) - - - Contig-U16215-1 FC-BS09Z (Li...nk to Original site) - - FC-BS09Z 626 - - - - Show FC-BS09 Library FC (Link to library) Clone ID FC-BS09 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-BS/FC-BS09Q.Seq.d/ Representative seq. ID FC-BS...09Z (Link to Original site) Representative DNA sequence >FC-BS09 (FC-BS09Q) /CSM/FC/FC-BS/FC-BS09Q.Seq....ignments: (bits) Value SSF360 (SSF360Q) /CSM/SS/SSF3-C/SSF360Q.Seq.d/ 854 0.0 FC-BS09 (FC-BS09Q) /CSM/FC/FC-BS/FC-BS

Dicty_cDB: FC-AI13 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI13 (Link to dictyBase) - - - Contig-U16263-1 FC-AI13F (Li...nk to Original site) FC-AI13F 507 - - - - - - Show FC-AI13 Library FC (Link to library) Clone ID FC-AI13 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI13Q.Seq.d/ Representative seq. ID FC-AI...13F (Link to Original site) Representative DNA sequence >FC-AI13 (FC-AI13Q) /CSM/FC/FC-AI/FC-AI13Q.Seq....nificant alignments: (bits) Value FC-AI13 (FC-AI13Q) /CSM/FC/FC-AI/FC-AI13Q.Seq.d/ 963 0.0 VSA730 (VSA730Q)

Lessons for China and other developing economies from the crisis in US auditing

OpenAIRE

Alles, Michael G.; Kogan, Alexander; Vasarhelyi, Miklos A.

2003-01-01

The continuing series of business scandals, from Enron to WorldCom have severely undermined the credibility of auditors and audited financial statements in the US. With developing economies such as China looking to emulate western models of corporate governance, what lessons should they draw from these apparent failures in auditing? There is a danger that those opposed to modernization of accounting and auditing will use these scandals as an excuse to delay the adoption of new standards and m...

76 FR 14968 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-03-18

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8995-9] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 03/07/2011 Through.... McKoy 1-800-432-8330 Ext 4426. EIS No. 20110083, Final EIS, USFS, MT, Beaver Creek Landscape Management...

Dicty_cDB: FC-BR23 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-BR23 (Link to dictyBase) - - - Contig-U15008-1 FC-BR23Z (Li...nk to Original site) - - FC-BR23Z 641 - - - - Show FC-BR23 Library FC (Link to library) Clone ID FC-BR23 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-BR/FC-BR23Q.Seq.d/ Representative seq. ID FC-BR2...3Z (Link to Original site) Representative DNA sequence >FC-BR23 (FC-BR23Q) /CSM/FC/FC-BR/FC-BR23Q.Seq....9 0.0 SLA211 (SLA211Q) /CSM/SL/SLA2-A/SLA211Q.Seq.d/ 1029 0.0 FC-BR23 (FC-BR23Q) /CSM/FC/FC-BR/FC-BR2

Dicty_cDB: FC-BS14 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-BS14 (Link to dictyBase) - - - Contig-U16399-1 FC-BS14E (Li...nk to Original site) - - - - - - FC-BS14E 534 Show FC-BS14 Library FC (Link to library) Clone ID FC-BS14 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-BS/FC-BS14Q.Seq.d/ Representative seq. ID FC-BS...14E (Link to Original site) Representative DNA sequence >FC-BS14 (FC-BS14Q) /CSM/FC/FC-BS/FC-BS14Q.Seq.... vs CSM-cDNA Score E Sequences producing significant alignments: (bits) Value FC-BS14 (FC-BS

Dicty_cDB: FC-AI17 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI17 (Link to dictyBase) - - - Contig-U15690-1 FC-AI17P (Li...nk to Original site) FC-AI17F 587 FC-AI17Z 626 FC-AI17P 1212 - - Show FC-AI17 Library FC (Link to library) Clone ID FC-AI...nal site URL http://dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI17Q.Seq.d/ Representative seq. ID FC-AI...17P (Link to Original site) Representative DNA sequence >FC-AI17 (FC-AI17Q) /CSM/FC/FC-AI/FC-AI...slated Amino Acid sequence ANIATVGDFLKADTVVPKMIITYNKRKQGTDYLKAVIGPILSNVIKQELNLELKPNLVYA AIISEQEIRTGEKSTLDRNV

Dicty_cDB: FC-AI18 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI18 (Link to dictyBase) - - - Contig-U15590-1 FC-AI18P (Li...nk to Original site) FC-AI18F 621 FC-AI18Z 703 FC-AI18P 1324 - - Show FC-AI18 Library FC (Link to library) Clone ID FC-AI...nal site URL http://dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI18Q.Seq.d/ Representative seq. ID FC-AI...18P (Link to Original site) Representative DNA sequence >FC-AI18 (FC-AI18Q) /CSM/FC/FC-AI/FC-AI...AVWPLIPGYERA DGEKQYPVAAMLCNFTKPTPTTPSLLTHDEVVTFFHEFGHVMHNMSTKVHYSMFSGTSVE RDFVECPSQLFEFWCWNKDVLVNKLSGHXKDHSKKLPTDLVERMIAAKNLNVAI

10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

Science.gov (United States)

2010-01-01

... audit, unless the participant already had a systems audit due to other Federal awards within the past... to verify that the participant's systems continue to be reliable (the audit then would cover the two... 10 Energy 4 2010-01-01 2010-01-01 false Frequency of periodic audits of for-profit participants...

Dicty_cDB: FC-AI04 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI04 (Link to dictyBase) - - - Contig-U15121-1 FC-AI04E (Li...nk to Original site) - - - - - - FC-AI04E 772 Show FC-AI04 Library FC (Link to library) Clone ID FC-AI04 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI04Q.Seq.d/ Representative seq. ID FC-AI...04E (Link to Original site) Representative DNA sequence >FC-AI04 (FC-AI04Q) /CSM/FC/FC-AI/FC-AI04Q.Seq....qvnkhqqvvtktvsd vlvphqvhnqvfphipqqmtlvnkhqpvvtktvsdvlvphqvhnqvfphtpqlkiqvylq vfqvvvvtiisai

Dicty_cDB: FC-AI10 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI10 (Link to dictyBase) - - - Contig-U16270-1 FC-AI10F (Li...nk to Original site) FC-AI10F 405 - - - - - - Show FC-AI10 Library FC (Link to library) Clone ID FC-AI10 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI10Q.Seq.d/ Representative seq. ID FC-AI...10F (Link to Original site) Representative DNA sequence >FC-AI10 (FC-AI10Q) /CSM/FC/FC-AI/FC-AI10Q.Seq.... sequence RKKRKSDYTSFSTYIHKLLKQITPPTNAKSNEKGDRKFTISSKAMSVMNSFVHDIFDRIA TEASGLAKKKKRQTLHSRDIQVAVRIILTGELAXHAI

Dicty_cDB: FC-AI23 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI23 (Link to dictyBase) - - - Contig-U15308-1 FC-AI23Z (Li...nk to Original site) - - FC-AI23Z 603 - - - - Show FC-AI23 Library FC (Link to library) Clone ID FC-AI23 (Li.../dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI23Q.Seq.d/ Representative seq. ID FC-AI...23Z (Link to Original site) Representative DNA sequence >FC-AI23 (FC-AI23Q) /CSM/FC/FC-AI/FC-AI23Q.Seq....LNTLAKKNEQVVEGEILAKQLTGVTAEELSEFKACFSHFDKDN DNKLNRLEFSSCLKSIGDELTEEQLNQVISKIDTDGNGTISFEEFIDYMVSSRKGTDSVE STKAAFKVMAEDKDFITEAQIRAAI

Dicty_cDB: FC-AI05 [Dicty_cDB

Lifescience Database Archive (English)

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Dicty_cDB: FC-AI21 [Dicty_cDB

Lifescience Database Archive (English)

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Revisiting Field Capacity (FC: variation of definition of FC and its estimation from pedotransfer functions

Directory of Open Access Journals (Sweden)

Theophilo Benedicto Ottoni Filho

2014-12-01

Full Text Available Taking into account the nature of the hydrological processes involved in in situ measurement of Field Capacity (FC, this study proposes a variation of the definition of FC aiming not only at minimizing the inadequacies of its determination, but also at maintaining its original, practical meaning. Analysis of FC data for 22 Brazilian soils and additional FC data from the literature, all measured according to the proposed definition, which is based on a 48-h drainage time after infiltration by shallow ponding, indicates a weak dependency on the amount of infiltrated water, antecedent moisture level, soil morphology, and the level of the groundwater table, but a strong dependency on basic soil properties. The dependence on basic soil properties allowed determination of FC of the 22 soil profiles by pedotransfer functions (PTFs using the input variables usually adopted in prediction of soil water retention. Among the input variables, soil moisture content θ (6 kPa had the greatest impact. Indeed, a linear PTF based only on it resulted in an FC with a root mean squared residue less than 0.04 m³ m-3 for most soils individually. Such a PTF proved to be a better FC predictor than the traditional method of using moisture content at an arbitrary suction. Our FC data were compatible with an equivalent and broader USA database found in the literature, mainly for medium-texture soil samples. One reason for differences between FCs of the two data sets of fine-textured soils is due to their different drainage times. Thus, a standardized procedure for in situ determination of FC is recommended.

Dicty_cDB: FC-AI03 [Dicty_cDB

Lifescience Database Archive (English)

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Financial Management: Misstatement of NASA's Statement of Budgetary Resources

National Research Council Canada - National Science Library

2001-01-01

.... The Committee's inquiry into this discrepancy resulted in NASA s Chief Financial Officer (CFO) subsequently determining that the information in the audited financial statements was in error by about $644 million...

Dicty_cDB: FC-AI12 [Dicty_cDB

Lifescience Database Archive (English)

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Dicty_cDB: FC-AI19 [Dicty_cDB

Lifescience Database Archive (English)

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Dicty_cDB: FC-AI14 [Dicty_cDB

Lifescience Database Archive (English)

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Dicty_cDB: FC-AI06 [Dicty_cDB

Lifescience Database Archive (English)

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Dicty_cDB: FC-AI09 [Dicty_cDB

Lifescience Database Archive (English)

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THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

Directory of Open Access Journals (Sweden)

Synthia Madya Kusumawati

2013-06-01

Full Text Available Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.

Environmental auditing and the role of the accountancy profession: a literature review.

Science.gov (United States)

de Moor, Philippe; de Beelde, Ignace

2005-08-01

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

Dicty_cDB: FC-AI15 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI15 (Link to dictyBase) - G01730 DDB0214993 Contig-U15123-1 FC-AI...15E (Link to Original site) - - - - - - FC-AI15E 856 Show FC-AI15 Library FC (Link to library) Clone ID FC-AI...3-1 Original site URL http://dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI15Q.Se...q.d/ Representative seq. ID FC-AI15E (Link to Original site) Representative DNA sequence >FC-AI15 (FC-AI15Q) /CSM/FC/FC-AI/FC-AI...AAAAAAAATA sequence update 1996.12.24 Translated Amino Acid sequence kt*riyi*KMMIKYITIAILFIASLVKADLQFSLCPTCV

Dicty_cDB: FC-AI24 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI24 (Link to dictyBase) - - - - FC-AI24Z (Link to Original site) - - FC-AI...24Z 693 - - - - Show FC-AI24 Library FC (Link to library) Clone ID FC-AI24 (Link to dictyBas...e) Atlas ID - NBRP ID - dictyBase ID - Link to Contig - Original site URL http://dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI...24Q.Seq.d/ Representative seq. ID FC-AI24Z (Link to Original s...ite) Representative DNA sequence >FC-AI24 (FC-AI24Q) /CSM/FC/FC-AI/FC-AI24Q.Seq.d/ XXXXXXXXXXAAATTAGAAAACAAA

49 CFR 385.313 - Who will conduct the safety audit?

Science.gov (United States)

2010-10-01

... FITNESS PROCEDURES New Entrant Safety Assurance Program § 385.313 Who will conduct the safety audit? An individual certified under the FMCSA regulations to perform safety audits will conduct the safety audit. ... 49 Transportation 5 2010-10-01 2010-10-01 false Who will conduct the safety audit? 385.313 Section...

Role of activatory Fc gamma RI and Fc gamma RIII and inhibitory Fc gamma RII in inflammation and cartilage destruction during experimental antigen-induced arthritis.

NARCIS (Netherlands)

Lent, P.L.E.M. van; Nabbe, K.C.A.M.; Blom, A.B.; Holthuysen, A.E.M.; Sloetjes, A.W.; Putte, L.B.A. van de; Verbeek, S.; Berg, W.B. van den

2001-01-01

IgG-containing immune complexes, which are found in most RA joints, communicate with hematopoietic cells using three classes of Fc receptors(Fc gamma RI, -II, -III). In a previous study we found that if a chronic T-cell-mediated antigen-induced arthritis (AIA) was elicited in knee joints of FcR

12 CFR 627.2760 - Inventory, audit, and reports.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Inventory, audit, and reports. 627.2760 Section..., RECEIVERS, AND VOLUNTARY LIQUIDATIONS Receivers and Receiverships § 627.2760 Inventory, audit, and reports...) With respect to each receivership, the receiver shall make an annual accounting or report, as...

Audit Pertanggungjawaban Sosial Perusahaan: Pendekatan Literatur

Directory of Open Access Journals (Sweden)

Theresia Woro Damayanti

2009-01-01

Full Text Available Accounting social responsibilities that voluntary disclosurein financial statement need to verify from independent board because stakeholder give a positive response of it. Bu tthere is no standard in accounting social responsibilities. This situation makes difficulty in audit of accounting socialresponsibilities.Based on industrial practice, social responsibilities auditcan do with this process: define objective, identification of stakeholder interest, taking stakeholders interests and views as the core of social audit, verification either internally or external independently, disclosing of performance assessments to the stakeholders and the public, setting up the goals or actions for thenext reporting year. Abstract in Bahasa Indonesia:Akuntansi pertanggungjawaban sosial yang merupakan pengungkapan sukarela dalam laporan keuangan membutuhkan audit oleh pihak-pihak yang independen karena ternyata stakeholder memberikan respon yang positif atas laporan dalam akuntansi pertanggung¬jawaban sosial. Tetapi, kenyataannya belum ada standar yang mengatur tentang akuntansi pertanggungjawaban sosial yang menyebabkan kesulitan dalam melaksanakan audit atas akuntansi pertanggungjawaban sosial. Berdasarkan praktek-praktek industri, pertanggung¬jawaban sosial dapat dilakukan melalui beberapa tahapan yaitu menjelaskan tujuan, mengidentifikasikan stakeholder dalam kepentingannya, memperhatikan kepentingan stakeholder dan melihatnya sebagai pusat audit pertanggung¬jawaban sosial, melakukan verifikasi dari pihak internal dan eksternal yang independent, mengungkapkan penilaian kinerja kepada stakeholder dan publik, menilai kembali tujuan dan aktivitas perusahaan.Kata kunci: Akuntansi pertanggungjawaban sosial, audit pertanggungjawaban sosial.

7 CFR 1206.41 - Financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1206.41 Section 1206.41... Financial statements. (a) As requested by the Department, the Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be...

Charge auditing from a nursing perspective.

Science.gov (United States)

Obert, S J

1990-01-01

Many third-party payors, which include commercial health and auto insurance companies and workmen's compensation carriers, are requesting access to their clients' itemized patient statements and medical records for verifying accuracy of charges and documentation of services rendered. If even a portion of the payment is withheld until the audit is completed, slowing of cash flow results. A slow cash flow may ultimately have profound effects on the quality, or even availability, of patient care. Hospitals are finding it cost effective to have someone within their institution audit patient accounts and medical records to identify problem areas that may result in denial of payment. Nurses are being recruited to perform these audits because of their knowledge of documentation standards and patient account charging procedures. With this background, the nurse auditor is also able to assess educational needs of the nursing staff and work collaboratively with other departments to correct deficiencies.

Rapid desensitization of mice with anti-FcγRIIb/FcγRIII mAb safely prevents IgG-mediated anaphylaxis.

Science.gov (United States)

Khodoun, Marat V; Kucuk, Zeynep Yesim; Strait, Richard T; Krishnamurthy, Durga; Janek, Kevin; Clay, Corey D; Morris, Suzanne C; Finkelman, Fred D

2013-12-01

Stimulatory IgG receptors (FcγRs) on bone marrow-derived cells contribute to the pathogenesis of several autoimmune and inflammatory disorders. Monoclonal antibodies that block FcγRs might suppress these diseases, but they can induce anaphylaxis. We wanted to determine whether a rapid desensitization approach can safely suppress IgG/FcγR-mediated anaphylaxis. Mice were injected with serially increasing doses of 2.4G2, a rat mAb that blocks the inhibitory FcγR, FcγRIIb, and the stimulatory receptor, FcγRIII. Rectal temperature was used to detect the development of anaphylaxis. Passive and active IgG-mediated anaphylaxis were evaluated in mice that had been rapidly desensitized with 2.4G2 or mock-desensitized in mice in which monocyte/macrophages, basophils, or neutrophils had been depleted or desensitized and in mice in which FcγRI, FcγRIII, and/or FcγRIV had been deleted or blocked. Rapid desensitization with 2.4G2 prevented 2.4G2-induced shock and completely suppressed IgG-mediated anaphylaxis. Rapid desensitization of ovalbumin-sensitized mice with 2.4G2 was safer and more effective than rapid desensitization with ovalbumin. 2.4G2 treatment completely blocked FcγRIII and removed most FcγRI and FcγRIV from nucleated peripheral blood cells. Because IgG(2a)-mediated anaphylaxis was partially FcγRI and FcγRIV dependent, the effects of 2.4G2 on FcγRI and FcγRIV were probably crucial for its complete inhibition of IgG(2a)-mediated anaphylaxis. IgG(2a)-mediated anaphylaxis was partially inhibited by depletion or desensitization of monocyte/macrophages, basophils, or neutrophils. IgG-mediated anaphylaxis can be induced by ligation of FcγRI, FcγRIII, or FcγRIV on monocycte/macrophages, basophils, or neutrophils and can be safely suppressed by rapid desensitization with anti-FcγRII/RIII mAb. A similar approach may safely suppress other FcγR-dependent immunopathology. Published by Mosby, Inc.

29 CFR 99.315 - Audit findings follow-up.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings follow-up. 99.315 Section 99.315 Labor Office... § 99.315 Audit findings follow-up. (a) General. The auditee is responsible for follow-up and corrective... include the reference numbers the auditor assigns to audit findings under § 99.510(c). Since the summary...

38 CFR 39.122 - Inspections, audits, and reports.

Science.gov (United States)

2010-07-01

...-16-10) Forms Award of Grant § 39.122 Inspections, audits, and reports. Pt. 40 (a) A State will allow... Single Audit Act of 1984 (see part 41 of this chapter). (b) A State will make an annual report on VA Form... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Inspections, audits, and...

Qualité d’audit, comité d’Audit et crédibilité des états financiers après le scandale Enron : approche empirique dans le contexte Français.

OpenAIRE

Azibi, Jamel

2014-01-01

At the end of 2001, the scandal series was announced in the US context. Several scandals, especially the Eron failure, were revealed in the first stage by the media. The main purpose of this research is to study the impact of the new reform, in audit after Enron scandal, on auditor independence, audit comity and financial statement credibility. Three operational objectives have been treated in this study. First, we have analyzed the effects of Enron scandal on financial market reaction, audit...

Spectral-converting study of La{sub 1−m−n}Er{sub m}Yb{sub n}OCl (m=0.001–0.2, n=0–0.1) phosphors

Energy Technology Data Exchange (ETDEWEB)

Park, Sangmoon, E-mail: spark@silla.ac.kr [Center for Green Fusion Technology and Department of Engineering in Energy and Applied Chemistry, Silla University, Busan 617-736 (Korea, Republic of); Cho, So-Hye [Center for Materials Architecturing, Institute of Multidisciplinary Convergence of Materials, Korea Institute of Science and Technology, Seoul 130-650 (Korea, Republic of)

2014-09-15

Optical materials composed of La{sub 1−m−n}Er{sub m}Yb{sub n}OCl (m=0.001–0.2, n=0–0.1) solid solution were prepared via a solid-state reaction using excess NH{sub 4}Cl flux at 950 °C for 30 min. X-ray diffraction patterns of La{sub 1−m}Er{sub m}OCl were compared upon altering the molar ratios of the flux to the La{sup 3+} (Er{sup 3+}, Yb{sup 3+}) ions. By means of photoluminescence spectra, the dependence of the luminescence intensity as a function of the Er{sup 3+} content and the color CIE coordinates of the Er{sup 3+}-doped layered LaOCl compounds were also investigated under excitation by near-ultraviolet (NUV) and visible light. The spectral conversion properties of Er{sup 3+} and Er{sup 3+}–Yb{sup 3+} ions doped into LaOCl phosphors were elucidated under diode-laser irradiation of 980 nm in wavelength. The desired up-conversion of the emitting light, passing throughout the green, orange, and red regions of the spectrum, was achieved by appropriate Er{sup 3+} and/or Yb{sup 3+} concentrations in the LaOCl host structure under 980-nm-excitation light, while its mechanism in the phosphors was described by an energy-level schematic. Up-conversion emission spectra and the dependence of the emission intensity on pump power in the La{sub 0.89}Er{sub 0.1}Yb{sub 0.01}OCl phosphor were investigated under diode-laser irradiation of both wavelengths, 980 and 1550 nm. - Highlights: • Flux-assisted La{sub 1−m−n}Er{sub m}Yb{sub n}OCl (m=0.001–0.2, n=0–0.1) phosphors were prepared. • Distinctive photoluminescence properties of Er{sup 3+}-doped LaOCl were investigated. • Spectral converting properties of Er{sup 3+} and Yb{sup 3+} in LaOCl phosphors were elucidated. • Up-conversion mechanisms are proposed on the basis of an energy-level diagram. • Dependence of the emission intensity on pump power in the phosphor was investigated.

78 FR 70041 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-11-22

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-2] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 11/11/2013 through 11/15/2013. Pursuant to 40 CFR 1506.9....

78 FR 63977 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-10-25

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-6] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/30/2013 Through 10/18/2013 Pursuant to 40 CFR 1506.9....

78 FR 69665 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-11-20

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-9] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 11/04/2013 through 11/08/2013. Pursuant to 40 CFR 1506.9....

Dicty_cDB: FC-AI08 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI08 (Link to dictyBase) - G01729 DDB0233148 Contig-U14939-1 FC-AI...08P (Link to Original site) FC-AI08F 654 FC-AI08Z 563 FC-AI08P 1217 - - Show FC-AI08 Library FC (Link... to library) Clone ID FC-AI08 (Link to dictyBase) Atlas ID - NBRP ID G01729 dictyBase ID DDB0233148 Link to ...Contig Contig-U14939-1 Original site URL http://dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI...08Q.Seq.d/ Representative seq. ID FC-AI08P (Link to Original site) Representative DNA sequence >FC-AI08 (FC-AI

7 CFR 1218.51 - Financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1218.51 Section 1218.51... § 1218.51 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a periodic basis. Each such financial statement shall include, but...

Auditing of the Computerised Information Systems in the Military Organization

Directory of Open Access Journals (Sweden)

Pîrvuţ Valentin

2016-06-01

Full Text Available An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases, the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems are the ISA ( International Standards on Auditing and IAPS ( International Auditing Practice Statement standards elaborated by IFAC ( International Federation of Accountants.

7 CFR 1717.658 - Records, reports and audits.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Records, reports and audits. 1717.658 Section 1717... Investments, Loans, and Guarantees by Electric Borrowers § 1717.658 Records, reports and audits. (a) Every... the end-of-year report which shall be based on December 31 information. Every borrower shall also...

Foreign Military Loan Liquidating Account Financial Statements for FY 1992

National Research Council Canada - National Science Library

Hendricks, Nancy

1993-01-01

The overall objective of the audit was to determine whether the FMLLA financial statements for FY 1992 are presented fairly in accordance with generally accepted accounting principles as implemented...

Fc-fusion Proteins in Therapy: An Updated View.

Science.gov (United States)

Jafari, Reza; Zolbanin, Naime M; Rafatpanah, Houshang; Majidi, Jafar; Kazemi, Tohid

2017-01-01

Fc-fusion proteins are composed of Fc region of IgG antibody (Hinge-CH2-CH3) and a desired linked protein. Fc region of Fc-fusion proteins can bind to neonatal Fc receptor (FcRn) thereby rescuing it from degradation. The first therapeutic Fc-fusion protein was introduced for the treatment of AIDS. The molecular designing is the first stage in production of Fc-fusion proteins. The amino acid residues in the Fc region and linked protein are very important in the bioactivity and affinity of the fusion proteins. Although, therapeutic monoclonal antibodies are the top selling biologics but the application of therapeutic Fc-fusion proteins in clinic is in progress and among these medications Etanercept is the most effective in therapy. At present, eleven Fc-fusion proteins have been approved by FDA. There are novel Fc-fusion proteins which are in pre-clinical and clinical development. In this article, we review the molecular and biological characteristics of Fc-fusion proteins and then further discuss the features of novel therapeutic Fc-fusion proteins. Copyright© Bentham Science Publishers; For any queries, please email at epub@benthamscience.org.

48 CFR 1245.511 - Audit of property control system.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Audit of property control... 1245.511 Audit of property control system. (a) The property administrator (or other Government official authorized by the contracting officer) shall audit the contractor's property control system whenever there...

Reading and understanding employee benefit plan financial statements.

Science.gov (United States)

Lee, David C; Van Sertima, Michael A

2004-03-01

If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing. These statements contain a wealth of information about the financial health of your plan, and understanding them is an important fiduciary responsibility. To strengthen your grasp of financial statements, this article gives an overview that will make a plan's financial statements more informative, explains their basic structure and provides information on some of the more arcane aspects (such as actuarial tables). While this article focuses on Taft-Hartley (multiemployer) plans, much of it applies to other types of employee benefit plans.

42 CFR 422.311 - RADV audit dispute and appeal processes.

Science.gov (United States)

2010-10-01

... Organizations § 422.311 RADV audit dispute and appeal processes. (a) Risk adjustment data validation (RADV) audits. In accordance with § 422.2 and § 422.310(e), CMS annually conducts RADV audits to ensure risk... 42 Public Health 3 2010-10-01 2010-10-01 false RADV audit dispute and appeal processes. 422.311...

Dicty_cDB: FC-BR21 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-BR21 (Link to dictyBase) - - - Contig-U15384-1 | Contig-U16443-1 FC-BR2...1P (Link to Original site) FC-BR21F 551 FC-BR21Z 122 FC-BR21P 673 - - Show FC-BR21 Library FC (L...ink to library) Clone ID FC-BR21 (Link to dictyBase) Atlas ID - NBRP ID - dictyBase ID - Link to Contig Cont...ig-U15384-1 | Contig-U16443-1 Original site URL http://dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-BR/FC-BR2...1Q.Seq.d/ Representative seq. ID FC-BR21P (Link to Original site) Representative DNA sequence >FC-BR21 (FC-BR2

Dicty_cDB: FC-AI07 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI07 (Link to dictyBase) - - - Contig-U15296-1 | Contig-U15756-1 FC-AI...07P (Link to Original site) FC-AI07F 580 FC-AI07Z 723 FC-AI07P 1303 - - Show FC-AI07 Library FC (...Link to library) Clone ID FC-AI07 (Link to dictyBase) Atlas ID - NBRP ID - dictyBase ID - Link to Contig Con...tig-U15296-1 | Contig-U15756-1 Original site URL http://dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI...07Q.Seq.d/ Representative seq. ID FC-AI07P (Link to Original site) Representative DNA sequence >FC-AI07 (FC-AI

Dicty_cDB: FC-AI22 [Dicty_cDB

Lifescience Database Archive (English)

Full Text Available FC (Link to library) FC-AI22 (Link to dictyBase) - - - Contig-U15369-1 | Contig-U15732-1 FC-AI...22P (Link to Original site) FC-AI22F 583 FC-AI22Z 683 FC-AI22P 1266 - - Show FC-AI22 Library FC (...Link to library) Clone ID FC-AI22 (Link to dictyBase) Atlas ID - NBRP ID - dictyBase ID - Link to Contig Con...tig-U15369-1 | Contig-U15732-1 Original site URL http://dictycdb.biol.tsukuba.ac.jp/CSM/FC/FC-AI/FC-AI...22Q.Seq.d/ Representative seq. ID FC-AI22P (Link to Original site) Representative DNA sequence >FC-AI22 (FC-AI

1999 Auditor's report and financial statements

International Nuclear Information System (INIS)

2000-02-01

This report contains the audited consolidated financial reports for the Churchill Falls (Labrador) Corporation Limited and those for the Twin Falls Power Corporation Limited, together with the appropriate notes to the consolidated financial statements and summaries of significant accounting policies as they apply to the data provided in this report

Financial Ratio Analysis of Audited Federal Financial Statements

National Research Council Canada - National Science Library

Kenney, Shane

2000-01-01

.... The purpose of these statements is to fully reveal federal entities' financial position, in the hope of enabling a better understanding of these federal entities, and to assist in resource management...

Report on the Audit of the Morale, Welfare, and Recreation Fund, Bad Aibling Station, West Germany

Science.gov (United States)

1990-06-29

This is our final report on the Audit of the Morale, Welfare, and Recreation Fund (the Fund), Bad Aibling Station (the Station), West Germany. The...objectives of the audit were to determine whether the financial statements presented fairly the financial condition and results of operations of the

33 CFR 96.430 - How does an organization submit a request to be authorized?

Science.gov (United States)

2010-07-01

... requirements in § 96.440 of this part for safety management auditing and certification; or (ii) The organization has an internal quality system based on ANSI/ASQC C9001 for safety management auditing and... under this part, it must demonstrate the reciprocity required by 46 U.S.C. 3316 for ISM Code...

14 CFR 158.69 - Recordkeeping and auditing: Collecting carriers.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Recordkeeping and auditing: Collecting carriers. 158.69 Section 158.69 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF....69 Recordkeeping and auditing: Collecting carriers. (a) Collecting carriers shall establish and...

Cross-Linking GPVI-Fc by Anti-Fc Antibodies Potentiates Its Inhibition of Atherosclerotic Plaque- and Collagen-Induced Platelet Activation

Directory of Open Access Journals (Sweden)

Janina Jamasbi, RPh

2016-04-01

Full Text Available To enhance the antithrombotic properties of recombinant glycoprotein VI fragment crystallizable (GPVI-Fc, the authors incubated GPVI-Fc with anti-human Fc antibodies to cross-link the Fc tails of GPVI-Fc. Cross-linking potentiated the inhibition of human plaque- and collagen-induced platelet aggregation by GPVI-Fc under static and flow conditions without increasing bleeding time in vitro. Cross-linking with anti-human-Fc Fab2 was even superior to anti-human-Fc immunoglobulin G (IgG. Advanced optical imaging revealed a continuous sheath-like coverage of collagen fibers by cross-linked GPVI-Fc complexes. Cross-linking of GPVI into oligomeric complexes provides a new, highly effective, and probably safe antithrombotic treatment as it suppresses platelet GPVI-plaque interaction selectively at the site of acute atherothrombosis.

78 FR 73524 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-12-06

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-4] Environmental Impact Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 11/25/2013 Through 11/29/2013 Pursuant to 40 CFR 1506.9. Notice...

78 FR 52524 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-08-23

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-7] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 08/12/2013 Through 08/16/2013 Pursuant to 40 CFR 1506.9. Notic...

The neonatal Fc receptor (FcRn) binds independently to both sites of the IgG homodimer with identical affinity.

Science.gov (United States)

Abdiche, Yasmina Noubia; Yeung, Yik Andy; Chaparro-Riggers, Javier; Barman, Ishita; Strop, Pavel; Chin, Sherman Michael; Pham, Amber; Bolton, Gary; McDonough, Dan; Lindquist, Kevin; Pons, Jaume; Rajpal, Arvind

2015-01-01

The neonatal Fc receptor (FcRn) is expressed by cells of epithelial, endothelial and myeloid lineages and performs multiple roles in adaptive immunity. Characterizing the FcRn/IgG interaction is fundamental to designing therapeutic antibodies because IgGs with moderately increased binding affinities for FcRn exhibit superior serum half-lives and efficacy. It has been hypothesized that 2 FcRn molecules bind an IgG homodimer with disparate affinities, yet their affinity constants are inconsistent across the literature. Using surface plasmon resonance biosensor assays that eliminated confounding experimental artifacts, we present data supporting an alternate hypothesis: 2 FcRn molecules saturate an IgG homodimer with identical affinities at independent sites, consistent with the symmetrical arrangement of the FcRn/Fc complex observed in the crystal structure published by Burmeister et al. in 1994. We find that human FcRn binds human IgG1 with an equilibrium dissociation constant (KD) of 760 ± 60 nM (N = 14) at 25°C and pH 5.8, and shows less than 25% variation across the other human subtypes. Human IgG1 binds cynomolgus monkey FcRn with a 2-fold higher affinity than human FcRn, and binds both mouse and rat FcRn with a 10-fold higher affinity than human FcRn. FcRn/IgG interactions from multiple species show less than a 2-fold weaker affinity at 37°C than at 25°C and appear independent of an IgG's variable region. Our in vivo data in mouse and rat models demonstrate that both affinity and avidity influence an IgG's serum half-life, which should be considered when choosing animals, especially transgenic systems, as surrogates.

40 CFR 205.57 - Selective enforcement auditing requirements.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Selective enforcement auditing requirements. 205.57 Section 205.57 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) NOISE... Selective enforcement auditing requirements. ...

12 CFR 545.96 - Agency office.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Agency office. 545.96 Section 545.96 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FEDERAL SAVINGS ASSOCIATIONS-OPERATIONS § 545.96 Agency office. (a) General. A Federal savings association may establish or maintain an agency...

The Influence of Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies

Directory of Open Access Journals (Sweden)

Adlina Nindra Hapsari

2016-10-01

Full Text Available Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK is required for every public company. In delivering financial reports to the public, there would be a delay affected by a period of audit reporting (audit report lag. The goal of this research was to determine the impact of profitability, solvency, and auditor’s opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock Exchange. Quantitative study with purposive sampling method was used as the research method. In addition, the data were obtained from the company’s financial statements which have been published. Multiple linear regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to 2014. From this study, it can be concluded that both profitability and auditor’s opinion have significant influence on audit report lag. In contrast, solvency has no significant influence on audit report lag.

47 CFR 64.1320 - Payphone call tracking system audits.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Payphone call tracking system audits. 64.1320... call tracking system audits. (a) Unless it has entered into an alternative compensation arrangement... Completing Carrier must undergo an audit of its § 64.1310(a)(1) tracking system by an independent third party...

49 CFR 663.33 - Description of post-delivery audit.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Description of post-delivery audit. 663.33 Section 663.33 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL TRANSIT ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PRE-AWARD AND POST-DELIVERY AUDITS OF ROLLING STOCK PURCHASES Post-Delivery Audits § 663.33 Description of...

Defense Commissary Resale Stock Fund Financial Statements For FY 1992

National Research Council Canada - National Science Library

Young, Shelton

1993-01-01

The initial objectives of the audit were to determine whether the FY 1992 Commissary Resale Stock fund financial statements present fairly the financial position and results of operation of the fund...

7 CFR 3052.215 - Relation to other audit requirements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Relation to other audit requirements. 3052.215 Section 3052.215 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT...

14 CFR 158.67 - Recordkeeping and auditing: Public agency.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Recordkeeping and auditing: Public agency. 158.67 Section 158.67 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF....67 Recordkeeping and auditing: Public agency. (a) Each public agency shall keep any unliquidated PFC...

Admiral Furman Academy: A Case Study in Selected Not-for-Profit Auditing Issues

Science.gov (United States)

Grippo, Frank J.; Nassiripour, Sia

2009-01-01

The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…

30 CFR 204.201 - Who may obtain accounting and auditing relief?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Who may obtain accounting and auditing relief... MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.201 Who may obtain accounting and auditing relief? (a) You may obtain accounting and auditing relief under...

Financial Audit: IRS's Fiscal Years 2001 and 2000 Financial Statements

National Research Council Canada - National Science Library

2002-01-01

...) as of and for the fiscal years ending September 30, 2001, and 2000. Our audits were required by the Chief Financial Officers Act of 1990, as expanded by the Government Management Reform Act of 1994...

Defense Finance and Accounting Service Work on the FY 1993 Air Force Defense Business Operations Fund Financial Statements

National Research Council Canada - National Science Library

Rau, Russell

1995-01-01

... fairly in accordance with accepted accounting principles. The objective was revised to correspond with the incremental audit approach that DoD audit organizations were using for the Defense Business Operations Fund' 5 financial statements...

49 CFR 663.23 - Description of pre-award audit.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Description of pre-award audit. 663.23 Section 663.23 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL TRANSIT ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PRE-AWARD AND POST-DELIVERY AUDITS OF ROLLING STOCK PURCHASES Pre-Award Audits § 663.23 Description of pre-award...

INFORMATION SYSTEMS AUDIT CURRICULA CONTENT MATCHING

Directory of Open Access Journals (Sweden)

Vasile-Daniel CARDOȘ

2014-11-01

Full Text Available Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC and the Institute of Internal Auditors (IIA curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA. By reviewing these three curricula, we matched the content in the ISACA Model Curriculum with the IFAC International Education Practice Statement 2 and the IIAs’ Global Model Internal Audit Curriculum. In the IFAC and IIA Curriculum there are 16 content elements, out of 19 possible, which match, in their description, the ISACA Model Curriculum’s content. We noticed that a candidate who graduates an IFAC or IIA compliant program acquire IS auditing competences similar to the specific content of the ISACA model curriculum but less than the requirements for a professional information systems auditor.

Establishment of postal audit system in intensity-modulated radiotherapy by radiophotoluminescent glass dosimeters and a radiochromic film.

Science.gov (United States)

Okamoto, Hiroyuki; Minemura, Toshiyuki; Nakamura, Mitsuhiro; Mizuno, Hideyuki; Tohyama, Naoki; Nishio, Teiji; Wakita, Akihisa; Nakamura, Satoshi; Nishioka, Shie; Iijima, Kotaro; Fujiyama, Daisuke; Itami, Jun; Nishimura, Yasumasa

2018-04-01

We developed an efficient postal audit system to independently assess the delivered dose using radiophotoluminescent glass dosimeters (RPLDs) and the positional differences of fields using EBT3 film at the axial plane for intensity-modulated radiotherapy (IMRT). The audit phantom had a C-shaped target structure as a planning target volume (PTV) with four measurement points for the RPLDs and a cylindrical structure as the organ at risk (OAR) for one measurement point. The phantoms were sent to 24 institutions. Point dose measurements with a 0.6 cm 3 PTW farmer chamber were also performed to justify glass dosimetry in IMRT. The measured dose with the RPLDs was compared to the calculated dose in the institution's treatment planning system (TPS). The mean ± 1.96σ of the ratio of the measured dose with the RPLDs to the farmer chamber was 0.997 ± 0.024 with no significant difference (p = .175). The investigations demonstrated that glass dosimetry was reliable with a high measurement accuracy comparable to the chamber. The mean ± 1.96σ for the dose differences with a reference of the TPS dose for the PTV and the OAR was 0.1 ± 2.5% and -2.1 ± 17.8%, respectively. The mean ± 1.96σ for the right-left and the anterior-posterior direction was -0.9 ± 2.8 and 0.5 ± 1.4 mm, respectively. This study is the first report to justify glass dosimetry for implementation in IMRT audit in Japan. We demonstrate that our postal audit system has high accuracy with a high-level criterion of 3%/3 mm. Copyright © 2018 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

29 CFR 1470.26 - Non-Federal audit.

Science.gov (United States)

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Non-Federal audit. 1470.26 Section 1470.26 Labor Regulations Relating to Labor (Continued) FEDERAL MEDIATION AND CONCILIATION SERVICE UNIFORM ADMINISTRATIVE... Organizations,” have met the audit requirements of the Act. Commercial contractors (private for-profit and...

Bank Officers’ Perceptions and Uses of Qualified Audit Reports

DEFF Research Database (Denmark)

Sormunen, Nina

2014-01-01

Purpose – The purpose of this study is to provide insights into the perceptions and uses of qualified audit reports in financial statements of small- and medium-sized enterprises (SMEs). As there is a long-standing debate on the usefulness of auditor’s going-concern reports, this study aims....... Practical implications – Regulators have taken the action to improve the auditor’s reporting model, and the findings provided by this study are important because they provide a deeper understanding of the perceptions and uses of audit reports from smaller companies. The study also contributes knowledge...

40 CFR 96.73 - Notifications.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Notifications. 96.73 Section 96.73 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET... Reporting § 96.73 Notifications. The NOX authorized account representative for a NOX Budget unit shall...

45 CFR 602.26 - Non-Federal audit.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 602.26 Section 602.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION UNIFORM... Requirements § 602.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining...

45 CFR 96.65 - Discovery.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Discovery. 96.65 Section 96.65 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Hearing Procedure § 96.65 Discovery. The use of interrogatories, depositions, and other forms of discovery shall not be allowed. ...

50 CFR 27.96 - Advertising.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Advertising. 27.96 Section 27.96 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) THE NATIONAL WILDLIFE REFUGE SYSTEM PROHIBITED ACTS Other Disturbing Violations § 27.96 Advertising. Except as...

40 CFR 96.355 - Banking.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Banking. 96.355 Section 96.355 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET... Allowance Tracking System § 96.355 Banking. (a) CAIR NOX Ozone Season allowances may be banked for future...

40 CFR 96.55 - Banking.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Banking. 96.55 Section 96.55 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) NOX BUDGET... Tracking System § 96.55 Banking. (a) NOX allowances may be banked for future use or transfer in a...

Audit expectation gap: auditors in unending role conflict? | Abiola ...

African Journals Online (AJOL)