... prescribed a Standards of due professional care b Quality control standards c Supervision and review standards d Reporting standards ANSWER: B 25 West & Co., CPAs, was engaged by Sand Corp to ... disregard d Ordinary negligence ANSWER: C 3 The CPA firm of Knox and Knox has been subpoenaed to testify and produce its correspondence and workpapers in connection with a lawsuit brought by a third ... misleading financial statements ANSWER: B 9 The objective of quality control mandates that a public accounting firm should establish policies and procedures for professional development which provide
Ngày tải lên: 28/02/2018, 09:50
... Accounting Standards Board b Generally Accepted Auditing Standards c Interpretations of the Statements on Auditing Standards Trang 2ANSWER: Btheir clients Standards governing the quality of ... general standard requires that a person or persons have adequate technical training and proficiency as an auditor This standard is met by a An understanding of the field of business and finance ... Trang 1Defining Professional Responsibility:Quality Standards and Ethics MULTIPLE CHOICE: to the alleged audit failures of the 1980s and 1990s? for fraud detection ANSWER: C the following
Ngày tải lên: 28/02/2018, 15:32
Lecture Risk management and insurance - Lecture No 17: Fundamental legal principles
... must meet four requirements: – Offer and acceptance of the terms of the contract – Consideration – the values that each party exchange – Legally competent parties, with legal capacity to enter into a binding contract ... The basic form of the BPP covers – Fire, lightning, explosions, windstorm and hail, smoke, riot or civil commotion, vandalism, sprinkler linkage, sinkhole collapse, and volcanic action • The broad form includes the basic perils plus ... Supported by three legal doctrines: – Representations are statements made by the applicant for insurance • A contract is voidable if the representation is material, false, and relied on by the insurer
Ngày tải lên: 19/09/2020, 17:33
Lecture Risk management and insurance - Lecture No 18: Fundamental legal principles
... The reasonable extra cost of expediting repair of the machinery • Including overtime costs and the extra cost of express or Trang 5• A standalone policy and cannot be added to the CPP Trang 6– Prior to 1996, the business owners program assumed the insured would insure 100 percent to value Trang ... Explain how the Simplified Commercial Lines Portfolio policy meets property loss exposures • Identify property and perils covered by boiler and machinery insurance Trang 3• Or to prevent the occurrence of such a loss• Expediting expenses ... Such as taxes, insurance premiums, interest, heat, light, power, and depreciation Trang 13• Undertakes to reimburse the insured for profits and fixed expenses lost as a result of damage to property from an
Ngày tải lên: 19/09/2020, 17:41
Lecture The management and control of quality - Chapter 10: Principles of six sigma
... successfully in all types of quality management and improvement initiatives, from generic TQM efforts, to ISO 9000, and in Baldrige processes. Trang 3 A simple quality metric An overall strategy to quality improvement ... Experimentation and verification Trang 30Tools for SixSigma and Quality ImprovementTrang 31 Focus on optimizing product and process performance Trang 32Six Sigma in Services and Small Organizations ... key skills: a bias toward task completion, technical and administrative credibility, interpersonal and political sensitivity, and leadership ability. Trang 15 Project Quality Assurance: Use appropriate, qualified processes to meet
Ngày tải lên: 04/11/2020, 23:35
Kỹ năng viết pháp lý Plain english and general principles of legal writing
... English and General Principles of Legal Writing Trang 3• Legal writing is formal and professional • Legal writing is powerful – significant consequences can follow from poor drafting • Legal writing ... (subject) (verb) Trang 30Example: Action verbsDraft: The owner of the land is Son Kim Land, JSC. Revised: Son Kim Land, JSC owns the land. Draft: The corporate officers had an informal meeting at an ... must be given to the landlord, who may, or may not, be the immediate landlord who served the notice terminating the tenancy and must be given within two months of the landlord’s notice. A counter-notice
Ngày tải lên: 19/02/2022, 15:45
Tài liệu Research "Increasing Quality and Equity in Education: The Case of Chile " doc
... public and Catholic schools Evans and Schwab (1995), Sander (1996), Goldhaber (1996), Figlio and Stone (1997) and Neal (1998) compare the effects of school type on outcomes such as standardized ... primary and increasingly at secondary level, has rapidly expanded and is becoming universal in most countries, particularly those of middle and higher income The challenge today is to increase quality ... 1984 PER exam Aedo and Larranaga (1994), using data on 1990-91 and Mizala et al (1997 and 2000), using data for 1994-95 and 1996 arrive at the same conclusion Bravo, Contreras and Sanhueza (1999)
Ngày tải lên: 18/02/2014, 11:20
the impacts of incorporating total quality management (tqm) principles towards the cost effectiveness in the steel industry
... was given to companies as an evidence for the quality standards and the most outstanding quality management practices Trang 22In 2000s, other standards such as AS9100 for aerospace, TS16949 for ... statistical methods and quality management techniques was delivered to Japanese with the supports from Edward Deming and Dr Juran while the first book about Total Quality Control was written and become ... WCM and TQM still kept moving forward And the period of 1990s can be considered as the time for the evolution century for WCM and TQM New method with Lean Manufacturing and Six Sigma was born and
Ngày tải lên: 13/03/2014, 14:20
Health supplier quality and the distribution of child health ppt
... were less healthy and so more difficult to treat, our approach would under-estimate the true quality of these GP and over-estimate the quality of low quality GPs On the other hand, if conditional ... (1) with both unadjusted and adjusted quality measures (details of the adjustments are below) and present both the raw correlations between GP quality and health outcomes and then the correlations ... income, health and GP quality, before and after controlling for the impact of local population health on the measured quality of the GP To do this, we match administrative data on GP quality with
Ngày tải lên: 14/03/2014, 09:20
Key Differences Between National Bank Regulatory Requirements and Federal Savings Association Regulatory Requirements pptx
... Bank Regulatory Requirements and Federal Savings Association Regulatory Requirements I GENERAL POWERS AND OPERATIONAL REQUIREMENTS Lending/Investment Powers Federal savings associations and ... Between National Bank Regulatory Requirements and Federal Savings Association Regulatory Requirements Trang 2Table of Contents FOREWORD……….……… ……… i I GENERAL POWERS AND OPERATIONAL REQUIREMENTS ... part of a Trang 16reasonable and bona fide salvage plan; and (ii) do not contravene a specific legal prohibition (OTS did not consider the lending limit to be a specific legal prohibition within
Ngày tải lên: 15/03/2014, 10:20
WATER QUALITY AND WATER POLLUTION PROBLEMS ON THE INDIAN SUB-CONTINENT pptx
... India Handa, B K (1978) Occurrence of heavy metals and cyanides in ground waters from shallow aquifers in Ludhiana LAWPC Tech Ann 5, 109-115 Handa, B K (1981) Hydrochemistry, water quality and water ... Downstream the river regenerates itself but near Mathura and Agra its quality again deteriorates Gomati, Son and Damodar rivers In March 1981 and 1983, mass death of fish in the Gomati river water ... lake spread over Eranakulam, Alleppey and Kottayam districts of Kerala; the Kolleru and the Hussain Sagar lakes in Andhra Pradesh, the Bhopal lake (M P.) and even the Ghana Bird Sanctuary, Bharatpur
Ngày tải lên: 15/03/2014, 23:20
The impact of and responses to HIV/AIDS in the private security and legal services industry in South Africa potx
... thorough understanding of the economic sectors, and their skills and demographic profiles, is fundamental to an understanding of the impact of HIV/AIDS on various sectors and the demand and supply ... African males and females reported significantly higher use of condoms (46.0% • and 49.8% respectively) than did white and coloured males (23.8% and 23.3% respectively) and white and coloured ... behavioural and social risk factors (classified as distal, proximal and person factors) and HIV/AIDS itself; other influences, which impact on the demand and supply of employees, the recruitment and
Ngày tải lên: 22/03/2014, 18:20
QUALITY AND SAFETY OF ORGANIC PRODUCTS pdf
... eco-toxicity toxicity to humans species and biotope diversity landscape amenity ethical issues such as child labour Legal quality he quality standards that foods must meet in legal terms are determined by ... water and substance, accumulation of harmful substances and microorganisms, and physiological parameters such as respiration, and enzymatic, defence and hormonal activity Dossier Quality and Safety ... organizations FAO and WHO contains a set of standards relating to food and food safety, providing a point of reference that is used internationally Inner quality Inner quality or ‘vital quality’ describes
Ngày tải lên: 28/03/2014, 20:20
The Communication on Thematic Strategy on Air Pollution and The Directive on “Ambient Air Quality and Cleaner Air for Europe” pdf
... an air quality objective which is not legally binding ) Air Quality Proposal Proposed Directive to merge the Air Quality Framework Directive, first, second and third daughter directives, and the ... priorities of the 6th EAP cover climate change, nature and biodiversity, environment, health and quality of life, and natural resources and waste Within these key priorities, the 6th EAP calls ... discarded and the costs and benefits of each of them It assesses the impact of the Strategy based on the best scientific understanding of emissions, atmospheric transport, and the human health and
Ngày tải lên: 29/03/2014, 14:20
Báo cáo khoa học nông nghiệp " Reducing pesticide residues, improving yield, quality and marketing of vegetables crops in Northern Central Vietnam through improved varieties, GAP principles and farmer focused training " docx
... and there is time and time and there is time and Status of harvest handling for vegetables in Nghe An province Most agro-production in rural areas of Vietnam is from small farmer households and ... project over three years, and now farmers are using new and improved vegetable varieties, and when coupled with improved agronomic practices are resulting in high yield and good quality There have been ... 7-10 days Manure, single N,P,K, and foliaceous fertilizer Basal and top dressing days before harvesting Same 2007, plus compost and synthetic NPK GAP principle and traditional ways Before harvest...
Ngày tải lên: 21/06/2014, 04:20
Báo cáo khoa học nông nghiệp " Reducing pesticide resides, improving yield, quality and marketing of vegetables crops in Northern Central Vietnam through improved varieties, GAP principles and farmer focused training " First Six-Monthly Report docx
... Australia and have undertaken intensive training in crop production and quality assurance management and most importantly the first trial of watermelons was grown, harvested and sold to Metro Cash and ... Improved quality standards and quality assurance cucurbit crops to meet market expectations Introduction & Background Vegetable growing in Vietnam is an important source of income for the country and ... expansion and development of the industry and financial returns to farmers, i.e.: • • • • High pesticide and nitrosamine residues in produce Postharvest temperature management and handling technology...
Ngày tải lên: 21/06/2014, 04:20
Báo cáo khoa học nông nghiệp " Reducing pesticide resides, improving yield, quality and marketing of vegetables crops in Northern Central Vietnam through improved varieties, GAP principles and farmer focused training " MS10 pdf
... (specific pre- and post training analysis) of change in awareness and competency levels of research and extension workers, farmers and private sector input suppliers and marketers) in Potential and practices ... Nghe An brand Watermelons in cardboard cartons and “stickers” indentifying the Nghe An brand Understanding of the role of market requirements in scheduling of production, product quality and post-harvest ... (problem identification and management options) There has been a significant investment of project time in the development and implementation of IPM and postharvest handling techniques Postharvest...
Ngày tải lên: 21/06/2014, 04:20
Principles of GIS chapter 7 data quality and metadata
... transfer standards Standards are accepted either as industry and de facto standards, or as authoritative national or international standards Industry standards are frequently used standards that were ... required Metadata standards For metadata to be easily read and understood, standards create a common language for users and producers Metadata standards provide appropriate and adequate information ... function of the cartographic and other procedures used in its compilation The Spatial Data Transfer Standard (SDTS), and similar standards relating to spatial data quality, therefore includes...
Ngày tải lên: 21/10/2014, 10:09
Beverage quality and safety
... chemical and physical properties and sources Maltitol (2) Palantinose and tea polyphenol (1) Maltitol and palantinose and tea polyphenol (1) Maltitol and palantinose and erythritol and tea polyphenol ... workshops, and symposia dealing with rapid methods and automation in microbiology, food safety and microbiology, food quality assurance, HACCP and TQM (Total Quality Management), and food science ... postharvest handling and treatments; waste; worker health, safety, and education; and environmental issues The ultimate goal is consumer health and therefore, customer satisfaction On the other hand,...
Ngày tải lên: 07/10/2012, 16:50