The district auditor has made the point that he is independent of the council. |
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This seminal case ruled that an audit was an essentially private transaction between auditor and their client. |
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The independent auditor will have to be replaced every five years unless the committee deems it not in the company's interests. |
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The auditor general criticized the government's apparent unreadiness to undertake the required recruitment and retention of qualified staff. |
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If the auditor issues a qualified opinion, the insurer won't issue coverage unless the company renegotiates new policy terms. |
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In January 1994 the auditor published his provisional findings and the notices to show cause why the ten persons should not be surcharged. |
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In contrast, the auditor will be prepared to overlook immaterial errors in financial statements and in underlying records. |
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Several students at the meeting felt that the auditor selection process should be a separate issue from the approval of financial statements. |
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The boards, being separate legal entities, operate under company law and are also audited annually by the comptroller and auditor general. |
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This could lead to a rash of negative reports from any auditor whose business is failing. |
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The internal auditors must explain to company members why a firm is retained as external auditor without a public tender. |
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It led to the impeachment of the state's attorney general and auditor and conviction of the Treasurer. |
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As an auditor, Tim had understood that management representations required appropriate questioning. |
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The auditor consults the Laws of the State of Washington and announces that the election will now be decided by flipping a coin. |
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But the provincial auditor ruled that its listings didn't count, and therefore it didn't qualify as a newspaper. |
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In short, the auditor is entitled to seek relief if he can show that an item of account is for any reason unlawful or improper. |
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Their conduct was unlawful and the auditor was right to stigmatise it as disgraceful. |
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In the case of a company, the working papers of the company auditor are the auditor's property. |
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The decision to appoint an external auditor for the bank is the mandate of the board of governors, a body superior to the board of directors. |
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This is where the auditor reports changes, problems, deviations and other anomalies. |
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Don't forget, we had to request these documents through the disobliging chief auditor. |
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Now the stringent board registration scheme sets standards for audit quality control and auditor independence. |
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On the flip side, an auditor is punished, in a sense, for being diligent by excluding himself from consideration for certain good jobs. |
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Before the auditor visits your house, make a list of any existing problems such as condensation and uncomfortable or drafty rooms. |
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The meeting approved the report on the fiscal year 2001, the annual accounting and the auditor report. |
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It has long been clear that the myth of auditor independence has been a weak link in the financial reporting chain. |
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One can only hope some lonely auditor somewhere is figuring out what ratholes those funds went down too. |
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How often I come here depends whether or not I'm in England, but I tend to pitch up like an auditor to see what they're up to. |
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For example, in a management letter, an auditor told a church to do a better job in segregating of duties when it came to handling offerings from the Sunday services. |
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It is the duty of an auditor to bring to bear on the work he has to perform that skill, care and caution which a reasonably competent, careful and cautious auditor would use. |
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The internal auditor coordinates the stakeholder consultations as agreed upon. |
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Once the document was produced, the auditor checked it off his list, DiPascali said. |
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Bar-Fields had served two years in the Navy and now worked two jobs back in Texas, one of them as a night auditor at a hotel. |
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On one of the two calls, our auditor noted that the message recorded on the answering machine was in both languages. |
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Having the antenna dome topsides can also come in handy when the IRS auditor visits your boat to discuss your deducting all the costs of your boat as a home office. |
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It's designed to help defray the cost of hiring a professional energy auditor to conduct an on-site audit at an industrial facility. |
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The plant was certified with the standard after an auditor with Lloyd's Register Quality Assurance subjected its safety system to a rigorous review. |
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In the end, the Board opted for additional safeguards when an auditor joins a client, including a review of the next-year's audit by a higher-up in the accounting firm. |
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If the auditor finds against officers and councillors involved in the failed theme park deal, he could surcharge them for wasting tax-payers' money. |
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In most cases, you can rely on credible professionals and on financials prepared by the corporation or its auditor to exonerate you if you have acted in good faith. |
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The letter was handed over by Peter Brown, himself an accountant and auditor, who was attending the meeting as a proxy on behalf of a shareholder. |
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It can infuse vehemence and passion into spoken words in many ways, and when combined with argumentative passages it not only persuades the auditor but actually enslaves him. |
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Recommendation 4: The Board of Directors should make official the Fund's needs for external auditing and officially appoint an auditor. |
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Our auditor was not able to obtain service at 1-800-856-8488, since this number was not in service, even though it was included in the TB list. |
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Then they take a swipe at the independent auditor general when they do not like her message. |
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On our telephone calls, our auditor was greeted by an automated call-answering service in both languages. |
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She directed our auditor to someone able to provide the service that had been requested. |
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Neuhaus: In our audit and tax services one can assume that all our professionals will study to become a certified auditor or tax consultant. |
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On our telephone calls, our auditor was greeted in English only and obtained satisfactory service in French only one time out of two. |
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Stephen Clarke, 56, a quality auditor from Freshbrook began writing poems for birthdays, weddings and anniversaries and has even had several published in anthologies. |
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Generally, a person must not be a participant in the electoral process if the person wishes to serve as an auditor. |
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After all, say sceptics, they currently have the right to vote out an auditor and they almost never do. |
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Where the impediment ceases, the indisposed auditor shall resume duty after the next ordinary general meeting which approves the accounts. |
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It evidently hoped that one auditor or another would sign off on the numbers. |
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The auditor was unable to obtain service in French because the bilingual nurse who works here half-time was not on duty that day. |
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Credibility is also evidenced through an opinion, without qualification or reservation, from an independent auditor. |
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The Liberals have the gall to say that auditor general Fraser appears to lack impartiality and may be on a witch hunt against the government. |
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If a local council had done this, it would be taken to the cleaners by the district auditor. |
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The external auditor of the ECB shall have a mandate of five years with an escape clause after two years. |
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You should contact your co-op's auditor to help put your application together. |
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The putative failure of the auditor can be compared pictorially with the failure of a high jumper. |
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The nomination should be confirmed or the new auditor should be selected at the earliest conference. |
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Review and approve the budget, compensation and resources for the internal auditor. |
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The auditor shall take full responsibility for appraising any contribution in kind and shall prepare a report on its valuation and remuneration. |
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This organisation is variously known as an administrator, reconciler, or auditor. |
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The company auditor shall also audit the intermediate accounts at 31 August. |
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The Government of Canada relies on the auditor general to opine on the correctness of the account. |
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In other countries, the authority responsible for decisions acts as an auditor of the risk assessment provided by the applicant. |
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These valuations and their supporting documentation will be provided to the auditor during audits. |
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Senior auditor position in Audit Section has been vacant for almost one year. |
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Review reports prepared by the internal auditor and the internal audit plan. |
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Some of the departures have been as a result of sackings and the South Australian auditor general has since begun an investigation. |
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For example, I consider it a breach of trust when the auditor general gives a report of the kind that was given here yesterday. |
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The commissionaire did not seek the assistance of a bilingual colleague to direct our auditor to the departmental office. |
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When we visited the office, the commissionaire accompanied our auditor and told the departmental employee what his language preference was. |
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Our auditor asked to speak to the commanding officer without getting any reaction from the commissionaire. |
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Moreover, companies hoping to cut financing costs realised they could extract better terms by getting an auditor to vouch for them. |
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Do not let staff socialize with auditor since certain important information can easily find its way into casual conversation! |
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There are times when the auditor cannot whittle the point of his pencil fine enough to write the profit. |
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Then there was a big kerfuffle and the government asked the auditor general and others to investigate. |
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In addition, the auditor should be an effective communicator and be able to relate to people easily. |
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I hope some day the auditor general spends a whole day explaining that kind of shell game to the House. |
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If the auditor gives your program the seal of approval, you can market this fact with confidence. |
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No independent qualified reserves evaluator or auditor was involved in the preparation of the reserves data. |
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This does not mean, however, that an auditor could not act as whistle-blower on behalf of the company. |
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One auditor is expected to audit 10 concessionaires a month. |
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In some other cases the Court ought to draw a line between the judgement of an auditor and a political opinion. |
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The former Internal Auditor and now unfortunately whistleblower, Robert McCoy, did his duty as auditor, but was destroyed. |
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So, of course, my honourable colleague says that the environmental auditor will be able to call attention to failures, but that is not enough. |
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The TSO auditor plays an additional role should the taxpayer seek a rollback of the APA to open tax years. |
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The project backer can call upon the same auditor for validation and verification. |
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Andersen, Enron's auditor, flaunted a proud history and a global reach of 85,000 employees, of whom 28,000 worked in the United States. |
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And then they picked this one auditor who could be their fall guy. |
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The auditor general, Mr. Breton, said that there was some accounting sleight-of-hand and that the budget had probably not actually balanced. |
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Independence is crucial if an auditor is to deliver an objective and untainted audit opinion. |
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In certain circumstances, your approval may not be required under securities legislation to effect a merger of Funds or a change in the auditor of a Fund. |
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Mr. Speaker, the sad part here is that in 1986, after the auditor general said that this money should go into the general fund, all of a sudden the government had found a cash cow. |
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Murphy made her remarks as part of a motion to extend the remit of the Irish government's comptroller and auditor general to cover the IBRC, which is wholly owned by the state and is being wound down. |
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It is regretful that the auditor general specifically mentioned two senior civil servants who appeared to have broken the procedures of the department, and the whole matter is now subject to an RCMP investigation. |
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Bonaparte appointed him an auditor to the state council, while Grimm retained his superintendent post. |
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Among other positions in Spain, he held that of auditor general of the galleys. |
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To assist the auditor in conducting an effective and efficient audit of your agrichemical warehouse, the following are suggestions that will save time prior to and during the day of the audit. |
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Any candidature for the Executive committee and for the position of internal auditor, must be presented by an organisation having the status of active member. |
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The recapitulatory report to the shareholders only mentions the ICS if the auditor is not able to meet the audit objective even with the relevant result-oriented audit activities. |
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Employees were told by the company and the trade union to, above all, talk freely to the auditor, that they had nothing to fear and that interviews would remain anonymous. |
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Where the auditor finds the result to be unsatisfactory, the activity and the control system are examined to the extent necessary to identify the specific causes of the problem. |
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Here was the question that was put following all the good work done by the auditor general and all of the accountants that work for her: who is minding the store? |
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When visiting the office, the auditor noted that the TBS pictogram was not posted to indicate to the public that service is available in both official languages. |
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The auditor confirmed that his review, which is practically completed, did not reveal any significant correction that would have to be made to the accountancy information covered in the official statement. |
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Born in 1953, Philippe Vassor is a graduate of France's École Supérieure de Commerce de Paris business school and a certified public accountant and statutory auditor. |
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This is a professional opinion made by an auditor indicating that an organization's financial statements are misrepresented, misstated, and do not accurately reflect its financial performance and health. |
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He can thus assume the role of auditor to ensure that all federal bodies comply with the Act and to evaluate their progress in the area of language reform. |
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The contract shall specify the expenses needed to implement the indirect action, which have to be certified by an external auditor or, in the case of public legal entities, a competent public officer. |
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Mr. Odina Desrochers: Before the annual report was sent to the auditor, who within the organization was responsible for ensuring that cash receipts and disbursements matched, and that the figures were accurate? |
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The first one proposes the terms have to be considered by an auditor in order to test whether the public debt and its relating concepts have been defined and classified clearly and according to hermeneutical standards. |
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The Audit Committee shall make recommendations to the Board of Directors on the selection, appointment and reappointment of the external auditor and the terms of his or her engagement. |
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The Committee shall meet at least four times a year with management and the external auditor, and at least once a year, separately in executive session in the absence of management and the external auditor. |
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A qualified auditor will be contracted to perform the Recipient Audit. |
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Part of the discussion we had as members of that committee looking at the particular issue was the tradeoff of a stand alone office or the clout within the auditor general's office. |
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The auditor must increasingly take into consideration negative drivers like greed, fear of failure or extreme environments and maintain a duty to guard against or uncover such maladministration. |
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Inquisitiveness coupled with a healthy skepticism: the auditor must not accept things at face value and must be capable of digging deeper to reach below the surface. |
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The Liberals launched a calculated campaign to discredit the auditor general to prevent her from unearthing further evidence of the corrupt way the government doles out its millions of dollars in federal contracts. |
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The auditor, whilst highlighting the inconsistency even in relation to Chinese accounting standards of the change in the bad debt provision method, didn't give an answer to the problem with the loan. |
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An auditor under the control of the council would be a professional second-guesser. |
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We have to be thankful for the existence of the auditor general. |
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At least once a yea in a joint meeting, the auditor reports to the Supervisory Committee of the Board of Directors on the auditing work and its key results. |
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An internal auditor, functioning as a consultant, is excellent now at the beginning, when the agencies are to set up new systems, but it is much better in the long term to have a controller rather than a consultant. |
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My friends across the way know that the auditor general routinely chastized the government for its bungling of the Department of Indian Affairs and Northern Development. |
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One thing that has always bugged me, and I will raise it here to put it on the record, is that in the corporate world, at least in Canada, we can hire the same company to be our tax adviser as our auditor. |
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A few years ago the auditor general made repeated references to the necessity of including the cost of decommissioning nuclear plants in the price of electricity. |
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If the mortgagor lacks any necessary papers, the ARMs auditor will normally obtain them from the lender. |
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The auditor needs not only to be a competent professional but also to be familiar with the auditing process and techniques, particularly that of an energy audit. |
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The auditor can not abdicate that responsibility. |
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Therefore, as it was the only means available to me, I hope you will forgive me for going a little beyond my prerogative in asking for the intervention of the Canadian auditor. |
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When using procedures that ensure randomness, the auditor can estimate statistically the amount of error and the likelihood that error is greater than acceptable limits. |
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In the light of the errors detected, the detailed accounts should be certified not by the OSCE's Accounting Officer but by an independent auditor who can vouch for the eligibility of the expenditure. |
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The law is designed to substantially improve the quality and transparency of financial reporting, strengthen the independence of the auditor, and ensure a more thoroughgoing audit. |
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Management has presented the financial statements to the external auditor, who audited them and has provided an independent opinion which has been appended to these financial statements. |
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Through discussion and review of supporting documents, the taxpayer and the appeals officer were able to settle on a figure for expenses that was higher than the auditor had allowed but lower than the taxpayer had claimed. |
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In July, all the processes and sequences were minutely examined by the DNV auditor, then analyzed and the improvement potential noted where necessary. |
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Before expressing his opinion on a set of financial data, the auditor asks himself whether the company is capable of the economically justified pursuit of its business. |
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These shall be submitted to the external auditor. |
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The auditor confirms that the audit is substantially completed, and did not reveal any significant adjustments to the financial information included in the press release. |
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Questions from the shareholders to the directors concerning their reports or items of the agenda and questions to the auditor concerning his reports. |
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The customs officer greeted our auditor in English only. |
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The two groups showed similarities on such leadership attributes as visionary, symbolizer, auditor and self-sacrifice. |
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Getting rid of a notified body solely because of the auditor is a little like cutting a finger off to get rid of a hangnail. |
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Former auditor Andy Sutton won his case for constructive dismissal against Flintshire council last year following a high profile tribunal in Shrewsbury. |
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An exception is where the auditor provides the third party with a privity letter, explicitly stating the third party can rely on the report for a specific purpose. |
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The threat that arises when an auditor acts as an advocate for or against an audit client's position or opinion rather than as an unbiased attestor. |
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Through HESP, GPU Energy will send a state-certified auditor to perform a detailed basement to attic survey of the home to determine its overall energy efficiency level. |
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Variations of resistance are shown on a ammeter which are then interpreted by the trained auditor. |
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He stressed that the accounts have been audited internally, are open to public inspection and will be assessed by an external auditor. |
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If he sells at an undervalue he is entitled to recover the loss from the auditor. |
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In 1725 the Auditor of Land Revenue suggested that a bailiff be appointed for the bailiwick to collect rents. |
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This report has now been sent to the Fraud Squad and the District Auditor and the council has started legal proceedings to recover the money. |
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The Auditor General's report into hospital waiting lists last week was pretty damning any way you look at it. |
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Six out of seven statewide elected officials, from governor on down to auditor, are Democrats. |
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Some boards of management have been found by the office of the Auditor General to have made unwarranted payments to principals. |
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This bill provided for the State Auditor to compile a list of all state employees during the previous calendar year. |
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You would think that he would tell him to rattle the cage of the Auditor General, and get a report in lickety-split so that they could make an intelligent assessment. |
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The government pretends to be onside with the Auditor General, saying over and over again that the public accounts have been certified and confirmed. |
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The other elected constitutional offices are secretary of state, attorney general, state auditor, and state treasurer. |
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In 2014, an independent auditor, commissioned by the Governor of Sint Maarten, released a report on the integrity architecture of the government. |
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Dependability and confirmability also add to the trustworthiness of this study and were assessed through an auditor. |
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Those comments should either concur or state nonconcurrence for each finding, each recommendation, and the PMB suggested by the AFAA auditor. |
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He said the exercise would not duplicate routine examinations already carried out by the District Auditor, Audit Commission and the Social Services Inspectorate. |
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In February I flew to Chicago for the day to meet with the ADAA auditor, executive director Larry Sepin, and Council on Finance chair Kay Mosley. |
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Jean Chretien used prorogation to forestall tabling of the Auditor General's report on the sponsorship scandal until his successor took office. |
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Democrats presently hold seven of the nine statewide elected offices, while the Republicans hold only two statewide offices, State Auditor and State Treasurer. |
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Two in five fell short of the basic skills, and Kieran Donnelly, Comptroller and Auditor General, said more must be done to tackle the growing problem of underachievement. |
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Cardiff Metropolitan has described the existing plans as high cost and high risk, and have threatened to refer the matter to spending watchdogs, including the Auditor General. |
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Between 2009 and 2011, Wood led the exposure of excesses at the Wales Audit Office, while under the control of Jeremy Colman, Auditor General for Wales. |
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