Q 2.5 ■ The external auditor is the person appointed by the local government under the Local Government Act 1995 to undertake an audit of the accounts and financial report for each financial year. ■ The internal auditor is the person appointed by the local government to undertake an audit of the adequacy and effectiveness of the internal control structure and may include financial controls‚ legislative compliance‚ information systems‚ employment practices and risk management. The primary role
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ROBERT C. LIEB BROOKS A. BENTZ The Use of Third-Party Logistics Services by Large American Manufacturers: The 2003 Survey Abstract This article reports the findings of a survey of large American manufacturers concerning their use of third-party logistics services. Data generated in the survey show that the use of such services by this group of companies continues to grow and that the service providers continue to deliver logistics cost and service improvements to their customers‚ both domestically
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History of third sex In all probability the pre-historical human societies had close to 5 or 6 gender identities‚ keeping with the nature of humans. Indeed some of the surviving ancient tribes (e.g. the Native Americans or the Bugis of Sulawesi‚ etc.)). When there were not enough gender identities‚ unlike present day west‚ these cultures accommodated all the possible shades of gender within the ones available. The feminine male‚ the masculine female and the hermaphrodite --- all were considered
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36894206 The responsibility of the external auditor and the management of the entity being audited with relation fraud and error. 1.Introduction Fraud is defined as something that is intended to deceive people and error is defined as something unintentionally done wrong‚ e.g. as a result of poor judgment or lack of care by Encarta English Dictionary. After the collapse of great companies like Enron‚ and World com to mention a few‚ it has raised eyebrows the involvement of auditors in these failed
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the firm should have carried out in determining whether it should accept the appointment as auditors to Gramjon Limited. The most general definition of an audit is an evaluation of a person‚ organization‚ system‚ process‚ project or product. Audits are performed to ascertain the validity and reliability of information‚ and also provide an assessment of a system ’s internal control. (Wikipedia‚ 2009) Auditors have to do a lot of research on a firm before accepting an appointment. The main matters they
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THE THIRD SPACE Four months to the elections and the idea of a third front has been floated into the political picture of India. “We are aligning non-Congress‚ non-BJP parties in both houses‚" JD-U chief Sharad Yadav said at a joint press conference of the ‘third front’. Indian politics stands at an emergent juncture. The dominant (in terms of seats) and ruling party Indian National Congress (INC) is drastically losing popularity after a plague of scams. Critically‚ mass media touts Bharitya Janta
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Responsibility of Parties Involved In Establish Safety at Construction Site Abstract The research paper is conducted to give awareness to all parties involved in construction industry and to identify the common hazards at site. In construction industry‚ accidents are likely to occur due to human error‚ hazards of the surrounding environment‚ and failure to comply with safety instructions. Generally‚ safety aspects should be the main priority at constructions site to minimize
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THE ACCOUNTING REVIEW Vol. 77 Supplement 2002 pp. 175–202 Evidence from Auditors about Managers’ and Auditors’ Earnings Management Decisions Mark W. Nelson John A. Elliott Cornell University Robin L. Tarpley The George Washington University ABSTRACT: This paper reports analyses of data obtained using a field-based questionnaire in which 253 auditors from one Big 5 firm recalled and described 515 specific experiences they had with clients who they believe were attempting to manage earnings
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Social Research Governance in the public sector institutions in Jamaica: Internal Auditors Introduction The responsibility of the internal audit is to serve the Ministry of Justice in a manner that is consistent with the Financial Administration and Audit Act‚ Standards for the Professional Practise of Internal Auditing and with professional standards of conduct. This activity has the potential to provide hitherto unparallel services to management in the conduct of their duties. Background
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Taking Action: A Ethical and Legal Duty to Warn and Protect Third Parties Stephanie Y. Symonette Texas Southern University Psychology 730‚ Ethical and Legal Issues in Mental Health July 13‚ 2010 Abstract The duty to warn refers to the responsibility of a counselor or therapist to breach confidentiality if a client or other identifiable person is in clear or imminent danger. The duty to protect is a counselor’s duty to reveal confidential client
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