According to Paragraph 4 of Auditing Standard No. 3 (PCAOB 2004)‚ “The auditor must prepare audit documentation in connection with each engagement conducted pursuant to the standards of the PCAOB. Audit documentation should be prepared in sufficient detail to provide a clear understanding of its purpose‚ source‚ and the conclusions reached. Also‚ the documentation should be appropriately organized to provide a clear link to the significant findings or issues.” Referring to Paragraph 4‚ the audit
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I n t e r n a t i o n a l Te l e c o m m u n i c a t i o n U n i o n GSR 2013 Background paper THE ROLE OF STANDARDS IN A DIGITAL ECONOMY The views expressed in this paper are those of the author and do not necessarily reflect the opinions of ITU or its Membership. ITU 2013 All rights reserved. No part of this publication may be reproduced
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Today we are fortunate to have laws to protect us from being forced to work excessive hours without being fairly compensated. We have laws to protect our children from being forced to work at an early age and these laws protect us from working in unsafe and unhealthy conditions. In 1938 our 32nd president Franklin D. Roosevelt was able to have the “Fair Labor Standards Act” passed and signed into law. This piece of legislation was a land mark in our history. It banned most child labor; it set
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Christie’s And Then There Were None is a deadly tale that warns us all that what goes around comes around. This is otherwise known as karma‚ and the characters of this novel become familiar with its effects given their wicked pasts. The plot tells the story of ten people who have each committed a murder‚ whether accidental or on purpose‚ and were never committed for their crime because they weren’t thought to be guilty‚ or were untouchable by the law (Christie 279).These ten people were then brought to the
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Management Research‚ Vol. 3 No. 2 February 2013 e-ISSN : 2231-248X‚ p-ISSN : 2319-2194 © VSRD International Journals : www.vsrdjournals.com / 103 RESEARCH COMMUNICATION IFRS IMPLEMENTATION “ISSUES AND CHALLENGES FOR INDIA” 1 B. 1 Associate 2Researsh Kapoor and 2Jyoti Ruhela* Professor‚ Scholar‚ 1‚2Department Commerce & Business Administration‚ MMH College (CCS University)‚ Ghaziabad‚ Uttar Pradesh‚ INDIA. *Corresponding Author : jyotimbaicfai@gmail.com ABSTRACT Today is the era of globalization
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Standards of Culturally Competent Care Nur 531 April 8‚ 2013 Annette Marget Standards of Culturally Competent Care In 1963 Bob Dylan wrote the words "For the times they are a-changing" as part of the lyrics for a popular song of his. During the current millennium the term "global economy" has become a key word throughout the world of finance. These two well-known expressions are precursors to today ’s major issue of "cultural competency". The world has changed and is global in many aspects
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2009 the company sold 5‚00‚000 of the treasury stock at Rs 25 and on 8th February 09 the rest of treasury stock issued to employees under stock option scheme at an exercise price of Rs 15 each. Show the journal entries to record the transactions. 3. In the year 2004 Shweta corporation issued 100‚00‚000 shares at Rs 14 each that includes a premium of Rs 4. On 1st January 2009 the corporation purchased 10‚00‚000 of its fully paid shares at Rs 22 per share. On 20th January 2009 the management of company
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ROLE OF ‘IASB’ IASB replaced the old regime of International Accounting Standards Committee (IASC) in standard setting. The IASC was issuing International Accounting Standards (IAS). So far there were forty one IAS which had been issue before IASB replaced IASC in 2001. As one of the major weaknesses of IASC was that the standards it was issuing contained many objectives thereby defeating the purpose of consistency in recognition‚ measurement and presentation of transactions. IASB intends to limit
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One day on a hot summer day two friends named kendrick and eddie who were the best of friends who met in 4th grade were hanging out. they were at eddies house where they were playing a awesome video game called nba 2k13 which they were rivals at always arguing who was the best and who had the best record till another one of there friends named rasheed called and said lets ride bikes. they waited for about a hour till rasheed showed up so kendrick and eddie went and grabbed everything they needed
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2011 Standard Chartered Bank Topic: Management Information System Muhammad Nayab Gul 131 (Eve.) 8th Sem. BBA (Hons.) Department of Management Sciences The Islamia University of Bahawalpur‚ Pakistan Introduction: The main objective of management information (MI) is the possession of the necessary information on operational performance of the regular organization for planning and control. Traditional techniques such as intuition‚ general‚ personal whims and prestige‚ etc. are now considered
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