Performance audit reports This report presents the results of a performance audit conducted by the Office of the Auditor General of Canada under the authority of the Auditor General Act. Audit topics are selected based on their significance. While the Office may comment on policy implementation in a performance audit, it does not comment on the merits of a policy. Shipments of dangerous products transported throughout Canada each year by road, rail, air, and ship number in the tens of millions and are subject to the Transportation of Dangerous Goods Act, and its regulations administered by Transport Canada. Both Transport Canada and the National Energy Board aim to promote the prevention of spills and releases of dangerous products and preparedness for incidents and emergencies that may arise. They do this by monitoring and enforcing compliance with legislation and standards and by taking actions to ensure that regulated organizations have appropriate and effective mechanisms in place to respond if an emergency does occur. We examined how Transport Canada and the National Energy Board determine whether regulated organizations have complied with established legislation and standards in transporting dangerous products and whether they have prepared emergency response plans. We did not look at emergency response and recovery activities that would take place following an incident.
Here is a link to the podcast instead. Program support provided by: A state office that digs into budgets and investigates waste and fraud. But the Iowa state auditor’s role is often under the radar. The Associated General Contractors of Iowa, the public’s partner in building Iowa’s highway, bridge and municipal utility infrastructure.
The date on which the auditor has obtained sufficient appropriate audit evidence to support the opinion. NOTE: Ordinarily, this is the date that the auditor and the client agree on the form and content of the financial statements.
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AUDIT OF OFFICE ON VIOLENCE AGAINST WOMEN GRANT TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS PROGRAM AWARDED TO EAST CENTRAL UNIVERSITY, OKLAHOMA U.S. Department of Justice Office of the Inspector General Audit Division Audit Report GR
I’m a cynical Big 4 audit manager. I love my staff, I love my seniors, I hate this profession. I am not on the partner track. While I understand the necessity of our profession, I still think it’s bullshit. In University I was psyched up about being an accountant. I drank the kool-aid. I was full-on ivory-tower, change-the-world Now Public is simply a paycheck for me.
A very nice paycheck. When I interned I also drank the kool-aid. Overtime pay, low expectations, and a pretty much guaranteed offer?
Nebraska auditor accuses woman of embezzlement
Moore R has denied the allegations. Alabama state Auditor Jim Zeigler R , though, is taking it a step further. In some rather remarkable and often nonsensical comments, the Moore supporter’s argument isn’t that Moore didn’t do these things, but that even the conduct described in The Washington Post’s report is a-okay with both him and the law. Zeigler’s comments came in an interview with the Washington Examiner. Let’s break them down:
This audit report has been distributed to Federal officials who are responsible for the administration of the audited program. This audit report may contain proprietary data which is .
Before a Relationship While ISTJs are generally well respected by their peers for their integrity and accomplishments in school or career, they tend to form intimate relationships relatively later in life. They are not particularly attuned to people’s feelings and may have difficulty venturing into relationships. In addition, they tend to only pursue relationships when it is on their internal list of things to do.
When this occurs, they may consciously make an effort to meet potential mates. During a Relationship Because they value security and the fulfillment of their duties, they will make certain that they fulfill their role as partner. Once ISTJs decide to commit to a relationship, they will stick with it until the end. As a result, they make dedicated, faithful partners.
Objective s of project The objective of this project is to develop a clear definition of the threshold at which deficiencies in internal control that the auditor has identifed during the audit should be communicated to those charged with governance and management, and to provide enhanced guidance to assist the auditor in fulfilling the auditor’s communication responsibilities. The ISA is effective for audits of financial statements for periods beginning on or after December 15, A Basis for Conclusions will provide background to the project, main comments received on the exposure draft, and the IAASB’s conclusions regarding these comments in developing the final standard.
Background The definition of “material weakness” within the ISAs is rather general, and the original aim of the project was to provide more guidance on the meaning of the term to improve the consistency with which auditors treat identified weaknesses as material with consequent reporting implications. The project proposal emphasized that the project would not seek to extend the auditor’s responsibilities beyond those set out in ISAs.
Equifax auditors are on the hook for data security risk controls By That’s based on correspondence reviewed by MarketWatch between the SEC and the Equifax CEO and CFO dating from to.
PwC has held the blue-chip account ever since BT was privatised 33 years ago. The last of the “Big Four” accountants, Deloitte, did not contest the contract because of potential conflict with lucrative technology consulting work it does for BT. The wrongdoing was instead uncovered by a whistleblower, with the full impact on BT’s finances only clear after the board called in forensic accountants from KPMG. They found that BT Italy had concocted inflated profits its over several years via corrupt arrangements with clients and financiers.
A simultaneous warning over slow sales in its international corporate and UK public sector businesses compounded the shock. BT sources said the board felt “very let down” by PwC over its failure to detect wrongdoing. The fraud was missed despite “full scope” auditing of BT Italy in There is no suggestion he knew anything about the fraud, which is under criminal investigation by Italian prosecutors.
BT announced its decision this morning and said KPMG will take over auditing its accounts at the end of the current financial year, subject to a vote at next year’s shareholder meeting. KPMG senior partner elect Bill Michael said the appointment was a “testament to our people and our commitment to audit quality”.
‘Take the Bible…’: And thus began the worst defense of Roy Moore
Audits are no fun. If you owe an insurance company money, or they owe you, it is important you get a grip on the facts of the situation first. Armed with facts, it is often possible to negotiate a very favorable settlement. My email address is donbury icrs. Most contractors find they are subject to premium audits from insurance companies for general liability, workers compensation, and sometimes for automobile, and even builders risk insurance policies.
This applies most types of contractors, including general contractors, plumbing contractors, heating ventilation and air conditioning HVAC contractors, electrical contractors drywall contractors, painting contractors, roofing contractors, and so on.
Maybe you didn’t give the president of the math club a fair chance in high school. Now that you’re older and wiser, consider saying yes to the dinner date with your accountant.
The IRS’s interest in the tax implications of backdated options is not new. We are currently working with a number of clients that have already received Information Document Requests “IDR” from the IRS requesting information relating to the backdating issue. The Directive is significant, nonetheless, in that it signals a nationally coordinated effort within the IRS to target transactions involving backdated stock options, and also establishes mandatory audit requirements and centralized reporting procedures within the IRS as relating to backdated stock options.
As noted below, the directive also signals the IRS’s intention to pursue the issue against individuals who received such options. The Directive also expands the categories of options that trigger special attention to include any options that might be discounted, mis-priced, mis-dated, or in-the-money. Furthermore, the Directive states the special requirements apply regardless of whether the issue arises from error or was the result of deliberate actions.
Important Implications for Individuals The Directive instructs agents to identify the existence of any backdating issues at the beginning of any corporate examination. This instruction concerning timing is significant.
‘Take the Bible…’: And thus began the worst defense of Roy Moore
In essence, the revision enabled companies to increase executive compensation without informing their shareholders if the compensation was in the form of stock options contracts that would only become valuable if the underlying stock price were to increase at a later time. The problem with this practice, according to the SEC, was that stock option backdating, while difficult to prove, could be considered a criminal act.
One of the larger backdating scandals occurred at Brocade Communications , a data storage company.
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Description[ edit ] In the context of Dianetics or Scientology, auditing is an activity where an auditor, trained in the task of communication, listens and gives auditing commands to a subject, who is referred to as a “preclear”, or more often as a “pc”. While auditing sessions are confidential, the notes taken by the auditor during auditing sessions, which are kept in the “pc folder s “, are potentially subject to scrutiny by several staff members, especially if the preclear is later upset or having difficulty.
Preclears never see their own pc folders. Auditing involves the use of “processes,” which are sets of questions asked or directions given by an auditor. When the specific objective of any one process is achieved, the process is ended and another can then be started. Through auditing, the subjects are said to free themselves from barriers that inhibit their natural abilities.
Outlining the auditing process, Scientology founder L. Charge is that which prevents the pc from thinking on a subject. Prevents him from thinking on a subject or getting rid of a subject or approaching a subject. Sum it up to handling a subject. The code outlines a series of 29 promises, which include pledges such as: Urban, both current Scientologists and people who have become disaffected with Scientology generally agree that auditing can trigger personal insights and cause dramatic changes in one’s psychological state.
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AAP He reserved his strongest criticism for the supposed economic benefits of the package, which was, among other things, supposed to improve the commercialisation of research. There was no specific guidance on the standard of evidence required to support individual measures or the package as whole,” the report found. You will now receive updates from Breaking News Alert Breaking News Alert Get the latest news and updates emailed straight to your inbox.
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The audit report begins with an introductory section outlining the responsibility of management and the responsibility of the audit firm. The second section identifies the financial statements on which the auditor’s opinion is given. Although it is not found in all audit reports, a fourth section may be presented as further explanation regarding a qualified opinion or an adverse opinion.
Unqualified Opinion An unqualified opinion is also known as a clean opinion. The auditor reports an unqualified opinion if the financial statements are presumed to be free from material misstatements. In addition, an unqualified opinion is given over the internal controls of an entity if management has claimed responsibility for its establishment and maintenance, and the auditor has performed fieldwork to test its effectiveness. Although the wording of a qualified opinion is very similar to an unqualified opinion, the auditor provides an additional paragraph including exclusions from the cleanliness of the financial statements and points out why the auditor report is not unqualified.
Adverse Opinion The most unfavorable opinion a business may receive is an adverse opinion. An adverse opinion indicates financial records are not in accordance to GAAP and are grossly misstated. An adverse opinion may be an indicator of fraud, and public entities that receive an adverse opinion are forced to correct their financial statements and have the financial statements re-audited.
Investors, lenders and other financial institutions do not typically accept financial statements with adverse opinions. Disclaimer of Opinion In the event the auditor is unable to complete the audit report due to absence of financial records or insufficient cooperation from management, the auditor issues a disclaimer of opinion. This is an indication that no opinion over the financial statements was able to be determined.