matters discussed in the first and the final paragraphs of this report” (Pany‚ Auditor’s Report‚ 2010). In the auditor report they do not refer back to the exception of the report. The opinion paragraph is to consist of only one sentence which is a restatement from previous paragraphs and includes the opinion of the auditors. C. In the opinion paragraph it states‚ “the financial statements referred to above present fairly in all material respects” (Pany‚ Auditor’s Report‚ 2010). Since this audit was
Premium Auditor's report Auditing Audit
DSM 303 - Marketing Research Case Study 2012 Contents Executive Summary....................................................................................................................................... 2 Section 1: Introduction to Krispy Kreme Doughnut‚ Inc. ............................................................................. 2 Section 2: Development of Research Questions‚ Objectives and Hypotheses. ............................................ 4 Section 3: Research Methodology
Premium Krispy Kreme Doughnut Dunkin' Donuts
airplane. In addition‚ using a risk utility balancing with room for expert opinions to assist the triers of fact creates an administrable and understandable standard and evidence for non-expert triers of fact. Therefore‚ based on the evidence and the restatement‚ there is a defect with the gust lock and there is a reasonable alternative design in redesigning the gust locks to prevent pilots from advancing the throttles of the airplane beyond low levels when the gust lock is still
Premium Causation Criminal law Plaintiff
alternative situation is presented where Lucinda performs a dare where she walks on an extremely narrow walkway. The question is presented if these events constitute a superseding cause. To answer these questions‚ one should consult the Restatement. The Restatement‚ paraphrased‚ suggests‚ “if the defendant is liable for a physical injury then the defendant is also liable for harm sustained in a subsequent accident which would not have occurred had the other’s condition not been impaired‚ and which
Premium Law Tort law Tort
In Brutus he actually uses many rhetorical devices such as restatement‚ parallelism‚ repetition ‚rhetorical question and antitheses. Not only that he also uses ethos‚ pathos and logos which further helps him establish his argument to the citizens of Rome. He uses restatement by saying “hear me for my cause‚ and be silent that you may hear” . His use of ethos is when he says “believe me for mine honor”. This is ethos
Premium Roman Republic Julius Caesar Augustus
to give it our full support. The position of the United States on the various parts of the Declaration is a matter of record in the Third Committee. I shall not burden the Assembly‚ and particularly my colleagues of the Third Committee‚ with a restatement of that position here. I should like to comment briefly on the amendments proposed by the
Premium Human rights United States Declaration of Independence Universal Declaration of Human Rights
The parol evidence rule states that‚ if once the terms of an agreement between two parties is written down‚ the parties may not present any evidence in court that contradicts what is written in the agreement. The parol evidence can be thought of as the “four corners” rule. If an agreement exists‚ the court must look for evidence of the agreement terms by reading what is inside the “four corners” of the paper the agreement is printed on. Evidence that does not appear within the “four corners” of the
Premium Contract Contract law Contractual term
1 3 of 53 DOCUMENTS Copyright (c) 1997 The University of Baltimore Law Review University of Baltimore Law Review Summer‚ 1997 26 U. Balt. L. Rev. 1 LENGTH: 2902 words SYMPOSIUM: Developments in International Commercial Law: AN INTERNATIONAL RESTATEMENT: THE UNIDROIT PRINCIPLES OF INTERNATIONAL COMMERCIAL CONTRACTS NAME: E. Allan Farnsworth * BIO: * Alfred McCormack Professor of Law‚ Columbia University. B.S.‚ 1948‚ Michigan; M.A.‚ 1949‚ Yale; J.D.‚ 1952‚ Columbia University; LL.D.‚ 1988‚ Dickinson
Free Common law Law Contract
Framework for financial reporting: trying to make a new standard (or framework) for the reporting of assets and liabilities‚ changing from historical cost to a fair market value. However‚ hard to agree on what fair value is. Can be exit price (how much you would sell the asset/settle the liability) or entry value (cost of replacing). ! ! Good judgments: We are unconsciously biased which can hurt auditing. Affected by first impression‚ taking the easy route‚ believing what we are told and
Premium Generally Accepted Accounting Principles Cost Costs
Although a lot of compelling theories and counseling techniques were presented throughout the unit‚ I will focus my attention on the Person-Centered Approach/Therapy developed by Carl Rogers. Person-Centered Approach changed the nature of counseling‚ as well as the counselor-client relationship‚ making Rogers a true change agent in his profession. Prior to his approach‚ the therapist was perceived as the "expert" in the notion that "the therapist know best." The helper was assumed to know what was
Premium Psychology Therapy Psychotherapy