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 government auditing standards (GAGAS)‚ the engagement must be conducted in accordance with the SSAEs and additional GAGAS standards
Premium Audit Auditing External auditor
the ecosystem in the forest park by decreasing the area of habitats and number of species. Abstract: The purpose of this research was to find the influence that human had in this area. The methods of this research were to investigate the local environment. The findings of this research were show the quality of the air and water and some living things in this area. The result of this research was to determine that the pollution was caused by human activities. The conclusion of this research
Premium Animal Human Pollution
to: John Smith‚ CEO Key west company from: Audit Team D subject: Audit Findings for Key West Company date: 12/18/2011 ------------------------------------------------- Dear Mr. Smith The purpose of this memo is to communicate to you the results and findings from our team’s assessment of the Accounts Receivable balances for Key West Company as of 20X1. Our team has already completed a thorough evaluation of the company’s internal control and we believe they are excellent. Therefore‚
Premium Accounts receivable Sampling Risk
Isauro Gabaldon‚ and with approval of then Acting Governor General Newton Gilbert‚ the organized barrios and sitios were granted independence as a regular municipality on January 10‚ 1913 under the name of Muñoz. The seat of the fledgling municipal government was positioned in erstwhile Barrio Muñoz. Thus‚ the municipality of Muñoz was born‚ and steadily grew to become today an Agricultural Science City in-the-making. Muñoz owes a tremendous lot to its early leaders — Tranquilino Delos Santos‚ and
Premium Joseph Estrada Mayor Local government
Abnormally High Audit Fees Impair Audit Quality? Jong-Hag Choi‚ Jeong-Bon Kim‚ and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees‚ that is‚ the difference between actual audit fee and the expected‚ normal level of audit fee. The results of various regressions reveal that the association between the two is asymmetric‚ depending on the sign of the abnormal audit fee. For observations
Premium Audit Financial audit Auditor's report
Phillip Canamar Accounting Case Analysis LP1 Assignment: Audit Failure 1. Analyze the actions of the auditors in both cases and identify any errors in judgment made by the auditors. The action of the Auditors‚ Audit Committee‚ and top management that worked for Molex Corporation were in error because FASB Concept Statement #2 (materiality defined) appears to apply to this case and should have know the appropriate way to handle the situation that conforms with GAAP and adjust the financials
Premium Auditing Audit Public Company Accounting Oversight Board
indications in Nigeria that the SMEs account for about 70 percent of industrial employment and well over 50 per cent of the gross domestic product‚ (Adebusuyi‚ 1997 and Odeyemi 2003). The important roles of SMEs‚ notwithstanding‚ the enterprises face serious difficulties when trying to obtain loans‚ especially from the formal (Bank) financial institutions. Thus‚ the obvious question is: why banks do not expand SMEs portfolio? Basically‚ small and medium enterprises in Nigeria are expected to
Premium Small business Economics Industry
Planning is a systematic process of assessing marketing opportunities and resources‚ determining marketing objectives and developing a thorough plan for implementation and control Purpose of The Marketing Plan • A ‘road map’ for achieving objectives and implementing strategy • A framework for monitoring and control • To Specify how resources are to be allocated • To assign responsibilities and deadlines • To create awareness of barriers to achievement • To ensure the organisation remains
Premium Marketing Strategic management Marketing plan
CLINICAL AUDIT LITERATURE AND EVIDENCES [ARTICLE] Audit is currently defined as a cyclical activity incorporating both systematic evaluation of the quality of clinical practice and action .The aim of audit is to establish the extent to which actual clinical practice compares with best clinical practice. Bowie etal(2012 It incorporates the systematic and critical analysis by nurses‚ midwives and health visitors‚ in conjunction with other staff‚ of the planning‚ delivery and evaluation
Premium Health care Patient Medical ethics
Internal Audit Report ExDRA Internal Audit Report – Walton Halls Barn Feasibility Study May 2006 Internal Audit Report Contents 1 Executive Summary ................................................................................................................ 1 2 Background ............................................................................................................................. 1 3 Scope and Objectives............................................................
Premium Internal audit Internal control Auditing