0.5 / 0.5 points
An auditors professional competence depends upon each of the following except:
(a) a reputation for issuing unqualified audit opinions.
the requisite training and proficiency necessary for the audit enga
0.5 / 0.5 points
The responsibility of the audit firm is to communicate to users:
the names of all individuals involved with the audit.
its opinion on whether the companys financial statements fairly present the
0.5 / 0.5 points
If the auditor disagrees with managements assertion of internal control, the auditor:
ignores this and issues the proper
refuses to issue a proper opinion.
notes this in the footnotes.
notes this in t
The key issue now is for Germany to step over the line and for this
decision to be translated into the paris talks in the coming hours,
he added. Belgium and Italy could could also make similar pledges
soon, he said.
But the Robin Hood-style commitment to
While the worst oil downturn since the 1980s sounds the death knell for scores of debtladen shale producers, it has also hastened the decline in costs of hydraulic fracturing
and improvements of the still-developing technology.
OPEC unwilling to bend
South Korean and U.S. troops began large-scale military exercises on Monday in an
annual test of their defences against North Korea, which called the drills "nuclear war
moves" and threatened to respond with an all-out offensive.
South Korea said the exer
But the low price of oil around $45 a barrel, up from
the $30 range a few months ago but far from its $100plus price two years ago and what it has done
financially to people associated with the oil and gas
industry serves as a reminder to the rest of us:
As you can see from the above chart, the performances of
the services and manufacturing sector have diverged of late.
The good news is that the services sector is about five-and-ahalf times bigger in the United States that the manufacturing
Jetstar's procedures for calculating the weight of its aircraft are under review by the
Australian Transport Safety Bureau after two of its planes took off with more passengers
than had been expected by the pilots in October.
On October 29, the pilot flyi
The incredible mobile revolution has also begun to be reflected in ad spend.
Mobile ad spending is projected to top $100 billion in 2016, accounting for
more than 50 percent of all digital ads for the first time. Many brands have
begun to recognize the im
My new friends Lora and Moll hoped to summon to our aid a
gigantic moth, with roughly the dimensions of an airship, over
which they exercised a strange interspecies erotic sway.
Anticipating this titanic struggle of equally matched opponents,
As Trumps rivals never tire of pointing out (usually just before they
flame out and quit the race), the full list of issues on which hes
radically changed course over the years is long. Thoughtful
politicians evolve, of course, and we should applaud them
But she was also mindful of the seriousness of Silvers crimes. He
had collected more than $4 million in a scheme where he arranged
public financing for a mesothelioma doctors research in exchange
for the doctor referring patients to his law firm. He score
We were completely unaffiliated [with violent protesters], other
than the fact that they could possibly be considered
disenfranchised communities in New Mexico, which is who we
represent, he said. I know a lot of our people had bottles and
rocks thrown at
he coup was widely condemned internationally, including by the
United Nations, which called for theimmediate restoration of
President Zelaya. But Hillary Clinton, as the US secretary of
state, effectively supported the coup by instead calling for a new
Inventory levels are falling in Cushing
Cushing, Oklahoma, is considered perhaps the single most important oil hub
in the U.S. As the place where contracts for crude are settled, and as the part
of a nation that very large quantities of product travel thr
The lesson here is, if you are in a cyclical commodity business and
you grow using bank debt, you are going to come unstuck when the
cycle changes, said Matthew Hodge, an analyst at Morningstar
Inc. in Sydney. They had no competitive advantage whatsoever
And for even stronger medicine, copy Quebecs fundraising rules. Theyre the
countrys strictest. Corporate and union money is forbidden, and the
individual donation limit is just $100 per year.
So far, thats not quite what Ms. Wynne or Ms. Clark are proposi
In a Wyoming Press editorial, Hills made a case for racial
(although, alas, not class) tolerance that could well be leveled at
those issuing screeds against immigrants today:
Some very unfair and indiscret [sic] remarks have been made by
those who do not
New vehicles may run dependably, but the fiddly business of connecting a mobile phone
and giving voice commands to cars continue to bother US drivers in the first three years
of ownership, according to a survey.
The survey of dependability of 2013 models