Since it’s impossible to test and analyze all control points considering the time and cost, auditors must decide which control points they would conduct further review. Here, the “materiality principle” must be followed, i.e. only those points – which could go wrong, and would thus impede...
Peer review report 2 on “Anal fissures: Open lateral internal sphincterotomy outcome” Author links open overlay panel https://doi.org/10.1016/j.amsu.2017.02.037 open access Refers to Chronic anal fissures: Open lateral internal sphincterotomy result; a case series study...
Section 404(a) of SOX requires public company management to include an assessment of the effectiveness of the company's ICFR in its annual internal control report, and Section 404(b) requires attestation by the company's auditor. The authors review the literature on internal control reporting ...
The main purpose of this paper is to examine the impact of internal control material weaknesses (ICMW hereafter) on sell side analysts. We find that ICMW r... XAP Tang - 《Review of Quantitative Finance & Accounting》 被引量: 22发表: 2012年 The influence of the auditor's report on inv...
Report of the International Board of Review on the Alberta Ingenuity ... Internal control disclosures, monitoring, and the cost of debt Internal Financial Expertise on the Board Implications of CFO board influence on firm financial policy Review of Large Public Procurement in the UK 相关搜索 chare...
This report provides information to Department of Energy (DOE) management on the status of audit followup and internal control review activities. It is based on data accumulated in accordance with DOE Order 2300.1A which established the DOE Audit Report Tracking System (DARTS), and the DOE ...
文件名称:内部审核控制程序 文件编号:YM-P-015 版本:A5 File name: Internal audit control procedure Document No.: YM-P-015 Version: A5 第 PAGE 5 页共 NUMPAGES 8页文件编号Document No. YM-P-015 版本Version A5 生效日期Effective date 2019/06/10 密级程度Degree of density 内部资料Internal data ...
External cervical resorption case report and a brief review of literature External cervical resorption (ECR) is the loss of dental hard tissue as a result of odontoclastic action; it usually begins on the cervical region of the r... N Ahmed,GB Mony,H Parthasarthy - 《Journal of Natural ...
Therefore it's necessary to hire the accounting firm to audit the internal control of the company, and issue the audit report of internal control to evaluate the effectiveness of internal control. Based on the A-share real estate data of eighty-seven listed companies from 2014 to 2016, the ...
Adopted from Garcia C.E. and M. Morari, “Internal model control—1. A unified review and some new results,” Ind. Eng. Chem. Process Des. Dev., 21, pp. 308–323, 1982, with permission. This in turn is equivalent to the right panel of the same figure, in which the following hol...