Types of Environment Audits Site Audit 1. Reclamation of Land * Important because the inception of the Mining Act was passed in 1869. * was periodically amended and in 1991 included closure and reclamation * Therefore‚ after the amended Mining Act in 1991 when a mine begins its operation it must have plans‚ procedures and funds to restore the land to its natural state. 2. Longer term protection of close sites * A closed mine site can be monitored forever due to the hazardous
Premium Mining Oil spill
Definition of Audit: To audit means to go through the process of examining and verifying a company ’s financial records and supporting documents. While a business might go through an audit for any number of reasons‚ such as wanting to attract investors‚ get a loan‚ or sell the business‚ for many business people the word "audit" is welded to the words "income tax". An income tax audit is an inspection and verification of a company ’s records and supporting documents conducted by a CRA (Canada
Premium Internal control
related party have been properly recorded by a client‚ an auditor should review info that provided by the management regarding the related party transactions. The auditor has to conduct audit procedure to ensure that information provided can be reviewed for completeness. If the availability regarding related party audit evidence is limited‚ the auditor may discuss with the management regarding the transaction amount and term‚ the nature of the relationship of client and related party and inspect the
Premium Auditing Financial audit Audit
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF TOURISM MANILA RULES AND REGULATIONS TO GOVERN THE ACCREDITATION OF TERTIARY HOSPITALS FOR MEDICAL TOURISM PURSUANT TO THE PROVISIONS OF EXECUTIVE ORDER NO. 120 DATED JANUARY 30‚ 1987‚ THE FOLLOWING RULES AND REGULATIONS ARE HEREBY PROMULGATED TO GOVERN THE ACCREDITATION OF TERTIARY HOSPITALS FOR MEDICAL TOURISM. CHAPTER I DEFINITION OF TERMS SECTION 1. DEFINITION OF TERMS - When used in these Rules‚ unless the
Premium Tourism Joint Commission
ALTERNATIVE LEARNING SYSTEM ACCREDITATION & EQUIVALENCY (ALS A&E) SYSTEM What are the legal bases of the Alternative Learning System? Constitution of the Philippines 1987‚ Art. XIV‚ Sec. 15 Executive Order No. 117 Sec. 115 DepEd Order No. 32‚ 1972 Proclamation No. 480 DECS Memo No. 204‚ 2. 1998 DECS Order Nos. 22 and 28‚ s. 1999 What is the ALS Accreditation and Equivalency Test? The ALS A&E Test formerly the Nonformal Education A&E Test is one of the four components of the ALS A&E (then NFE
Premium Law Contract Contract law
Memorandum To: DeLaune/Simonov From: Courtney Lancaster Date: October 15‚ 2013 Subject: History of the Auditing Profession Similar to all aspects of the accounting profession‚ the auditing focus in the business world has evolved considerably over its history. The main drive behind the changes has been new legislation and a strict enforcement standard which more times then not was influenced by the fraudulent activity delivered by corporate management. By the creation of oversight
Premium Financial Accounting Standards Board
Gale A. Norton‚ Attorney General Martha Phillips Allbright‚ Chief Deputy Attorney General Richard A. Westfall‚ Solicitor General Merrill Shields‚ Deputy Attorney General Linda A. Siderius‚ First Assistant Attorney General Victoria R. Mandell‚ Assistant Attorney General Regulatory Law Section Denver‚ Colorado Attorneys for Petitioner Isaacson Rosenbaum Woods & Levy‚ P.C. Sheldon E. Friedman Scott S. Evans Denver‚ Colorado Attorneys for Respondent Kevin O. O’Brien Boulder‚ Colorado
Premium Colorado Accountant Certified Public Accountant
Appendix D Checklist for Review of Attestation Engagements Performed by the Office of Inspector General This Appendix includes guidance for reviewing the Office of Inspector General’s (OIG’s) attestation engagements conducted in accordance with Government Auditing Standards (GAS)‚ Chapter 6‚ and the American Institute of Certified Public Accountants’ (AICPA’s) Statements on Standards for Attestation Engagements (SSAE). When an auditor conducts an attestation engagement under generally accepted
Premium Audit Auditing External auditor
[pic] MBA Program 38 Strategic Management Mid Term Audit Prepared By: Mohamed Mohamed Kotb Submitted To: Dr/ Ashraf Sheta Contents Introduction………………………………………………………………… 3 Strategic Posture …………………………………………………………… 4 1. Organizational Profile………………………………………………………...........4 2. Vision…………………………………………………………………………………………5 3. Mission………………………………………………………………………………………5 4. Organizational
Premium Management Strategic management Business ethics
Question 11. 25 Your firm has been engaged to audit the financial statements of Haven Ltd. In obtaining an understanding of internal control relating to credit sales‚ the following questionnaire is used: 1 Does the company evaluate the customer’s credit history‚ and is amount of available credit checked before a sale is authorised? Select a sample of credit order and inspect credit history and other supporting documents. Review the policy/procedure for customer approval and setting of
Premium Invoice Internal control Audit