5/27/15. Instructor Michael Brownlee B.Comm(Hons),CGA Course AU1. Exam 3 hours Wednesday eve 6:30-9:30pm June 11 check your schedule

Size: px
Start display at page:

Download "5/27/15. Instructor Michael Brownlee B.Comm(Hons),CGA Course AU1. Exam 3 hours Wednesday eve 6:30-9:30pm June 11 check your schedule"

Transcription

1 Instructor Michael Brownlee B.Comm(Hons),CGA Course AU1 Exam 3 hours Wednesday eve 6:30-9:30pm June 11 check your schedule Key areas for Modules 1 through 10 Focus on Control objectives Focus on Assertions/procedures Focus on Cycles/Assertions/procedures Sampling review-key elements Focus Audit risk model 1

2 I will be going through a brief summary of the key elements of each module. I will add further explanations where/when required. I will do a quick audit walkthrough to hopefully reinforce your understanding of how all the elements come together to form a complete audit. No more than 20 minutes. Exam weighting based on blueprint 8-12% Expect at least one multiple choice and one or part of one long answer. Review your module summaries as they give you the key concepts; then any area that you are unsure of requires more attention. Objective, purpose and key components Express an opinion as to whether or not the info in the F/S is presented fairly (compared to what framework) Fulfill statutory requirements; reduce info risk; address asymmetry of info Determine nature, extent and timing of evidence to obtain Communicate findings through Auditor s report 2

3 Information risk sources Asymmetry of info; weak accounting systems; deceptive management practices Asymmetry of info Remoteness of info; bias or motivation of info provider (mgmt); high volumes of transx & data; complexity of transx Audit reduction of info risk Auditor independence counters mgmt bias Auditor accounting expertise to deal with volume & complexity Judgment within clearly defined prof.&ethical standards Activities of public practice accounting firm Know the differences between NTR, Review & Audit; what they provide and when they might be required. Audit provides high level of assurance (attest engagement), written opinion on subject matter Mgmt responsibility vs auditor responsibility Review moderate assurance; ensure info is credible NTR no assurance however professional responsibility to not be associated with false or misleading info Standard unmodified auditor s report Components Intro paragraph Mgmt responsibility paragraph Auditor responsibility paragraph Auditor s opinion Must contain a title, name of the addressee, city and date of issue and auditor s signature 3

4 Should be familiar with date on audit report should be when draft is accepted by mgmt VERY IMPORTANT What causes reservation of opinion: GAAP departure unmodified; modified or adverse Scope limitation unmodified; modified or disclaimer of opinion Determined by immaterial, material or pervasively material Exam weighting 8-12% Expect it to be all or part of a long answer question and/or several multiple choice Review module 2 summary to determine where you need more attention There are several important concepts in Module 2. GAAS and CAS CEPROC and ethics Independence Quality control Liability vs. Ethical responsibility etc 4

5 General Standard(1) should be performed by person(s) having adequate technical training and proficiency in auditing. Comply with regulatory and ethical requirements Examination standards (4) conduct audit according to CAS; determine procedures by following CAS scope of an audit; obtain reasonable assurance f/s free from material misstatement due to fraud or error; plan and perform audit to reduce risk to acceptably low level consistent with the audit objective; obtain understanding of entity and its environment including internal controls, sufficient to assess RMM due to fraud or error; collect SUFFICIENT, APPROPRIATE AUDIT EVIDENCE in order to draw reasonable conclusions that support the audit opinion Reporting standards(3) identify f/s, management responsibility and auditor responsibility; describe scope of auditor s examination; report expresses opinion of F/S or states that an opinion cannot be expressed and if so, why; should indicate whether F/S present fairly, in all material respects, the financial position, in accordance with disclosed appropriate basis or framework of accounting(ie IFRS, ASNPO, ASPE) Review CEPROC!!! You should know the difference between legal liability and ethical responsibility. What constitutes legal liability and how do auditors disprove liability.know the 4 elements of negligence (duty of care; breach of that duty; proof of damage result; causal relationship between breach and damage) 5

6 Ethical principles (six) 1. Responsibility to society 2. Trust and duties obligation to clients, employers and third parties (ie client confidentiality and conflict of interest in fact and in appearance) 3. Due care and professional judgment 4. Deceptive information can t be associated with false or misleading info 5. Professional practice how CGA s carry on as a business 6. Responsibilities of the profession reputation Refer to CEPROC for the Rules In mind and appearance Affected by self interest, self review, advocacy, familiarity and intimidation Safeguards to eliminate threat to independence: Those created by profession, legislation, regulation Those within assurance client Those within public accounting firms systems and procedures 6

7 Exam weighting is 10-12% Expect a combination of multiple choice and long answer Review module summary Biggest area here is likely to be Assertions and Audit objectives Assertions (income statement) about classes of transactions and events in period under audit: Occurrence; completeness; accuracy; cut-off; classification Assertions (Balance sheet) about account balances in the period: Existence; rights and obligations; completeness; valuation and allocation Assertions about presentation and disclosure Occurrence; rights and obligations; completeness, classification, understandability; accuracy and valuation Specific audit objectives are to gather and evaluate sufficient(quantity) appropriate (quality)evidence about each account balance or classes of transactions and the associated assertions; evidence must be persuasive 7

8 Persuasiveness of evidence is hierarchy, starting from highest to lowest: Auditor s direct knowledge - obtained through physical observation, own mathematical computations.) Most reliable Documentary evidence obtained directly from third parties. Extremely reliable. Documentary evidence obtained from third parties, received & processed by client. Reliable Internal evidence documents produced, processed, and stored in clients information system. Strong IC s can increase reliability. Easier to obtain and less costly than other evidence. Low reliability. Spoken or written assertions by client officers, directors, managers, or staff. Least reliable, however can be improved with corroborative evidence. What, how much and when (nature, extent and timing) Determined by judgment using following factors: Materiality; inherent risk and control risk; experience from prior audits; persuasiveness of evidence and error or fraud found during audit Appropriate Nature and timing Sufficient - Extent 8

9 The other important area from Module 3 (later discussed in 8 thru 10) are the procedures: Computation (Recalculation or reperformance) Observation Confirmation Enquiry Inspection includes vouching and tracing (know the difference) and scanning Vouching start at an account follow backwards through accounting and control system to find source documentation (ie you are looking for the original vouchers) Tracing Start at source documents and follow forwards through control and accounting system to get to the account. The direction is important for the assertion. For Vouching, you are trying to prove existence or occurrence it is recorded in the GL but did it really happen? You are looking for the source documents to prove it really happened. Tracing goes to prove the assertion of completeness. You have the source documentation that shows a transaction occurred, now follow it forward to make sure it was recorded in the proper account. 9

10 Procedures cont d Analysis GAAS requires it at planning and final stage optional during audit procedure stages Online review lecturer uses acronym AEIOC2 Meaning: Analysis Enquiry Inspection Observation Computation Confirmation Other areas to be aware of: Working paper requirements Pre-engagement activities client acceptance or retention check lists 10

11 Exam weighting 11-21% Likely both multiple choice and long answer Review module summary a lot of difficult material in this module Audit planning: Develop overall strategy; then detailed strategy for obtaining the sufficient appropriate evidence within framework. Obtain understanding of entity and its environment and assess risks of material misstatement Audit planning: Characteristics of audit Reporting requirements Consider important factors (ie materiality; areas that may pose higher RMM, etc) 11

12 Audit planning: Five steps Conducting preliminary analysis Assessing materiality Assessing risk Determining extent, timing and nature of audit work Preparing the audit program Understand the use of analysis Know the aspects of materiality Quantitative potential $$ misstatement Qualitative: Potential breaches of laws or regulations Inadequate disclosure of accounting policies Inadequate disclosure of non-financial ongoing concerns that may impact fair presentation of company position Know your basis for materiality level ie 5-10% of net income from continuing ops How are misstatements dealt with in regards to materiality Know: Likely misstatements LM Likely aggregate misstatements LAM Further possible misstatements FPM Maximum possible misstatements-mpm 12

13 Audit risk components Audit risk AR Risk of Material Misstatement RMM Inherent risk IR Control risk - CR Detection risk DR A strong possibility is that you will be given a narrative about a company and you will be required to pick out those things that would affect inherent risk Inherent risk examples: First year of business Down turn in economy Increase competition in market New loan with performance targets Management incentives/ethics (have they lied, cheated stolen?) You should understand the Audit risk model and the expanded audit risk model Audit risk model: AR = IR x CR x DR Expanded: AR = IR x CR x APR x RIA You could be given values for some of the above and be expected to calculate for the missing factor. 13

14 Audit risk model RMM = IR x CR AR = IR x CR x DR AR = RMM x DR DR = AR IR x CR DR = RIA x APR (Risk of Incorrect Acceptance x Analytical Procedures Risk) RIA = AR IR x CR x APR Exam weighting 9-12 % Likely all going to be in long answer except of course the March 2015 exam put this module in the multiple choice Review module summary 14

15 Internal control components Control environment Risk assessment process Information system Control activities Monitoring of controls Three phases of internal control evaluation Gain understanding of controls Assess preliminary control risk; determine audit approach (test of controls or substantive) Test controls Internal control objectives 15

16 Good control system components See module summary When to assess control risk at maximum Internal controls do not address assertion IC not effective Not efficient for auditor to evaluate Almost whole module is level 2 Exam weighting 4-7% Seem to be either all MC or all long answer Sampling risk probability that auditor s conclusion based on sample is different from conclusion based on full audit of entire population Type I risk auditor concludes population has more errors than it actually does Type II risk auditor concludes population has fewer errors than it actually does Non-sampling risk are all other risks not related to sampling(ie failure to evaluate sample properly due to inexperience, not exercising due care and attention when testing; tests not appopriate Mitigate non-sampling risk with proper planning and supervision 16

17 Sampling errors part of Sampling risk Type I errors incorrect rejection of population Type II Incorrect acceptance Auditor more concerned with Type II where incorrect acceptance of population with Material Misstatement Differences between statistical and nonstatistical sampling Statistical sampling you can quantitatively calculate the sampling risk Statistical can calculate effect of results of sample on population Non-statistical uses more auditor judgement etc Sample size factors(test controls): Acceptable risk of overreliance (ARO) Tolerable deviation rate (TDR) Expected population deviation rate (EPDR) Population size Sample size is selected by using table based on given ARO, EPDR and TDR 17

18 Sample size factors (substantive): Acceptable Risk of incorrect acceptance (ARIA)= Risk of incorrect acceptance (RIA) Risk of incorrect rejection (RIR) Tolerable misstatement Expected dollar misstatement Variability within the population Population size Dollar Unit Sampling: Know the characteristics vs other sampling methods DR = APR x RIA We now learn that DR is a factor of two risks analytical procedures risk (APR) and Risk of incorrect acceptance (RIA) APR probability that analytical procedures will fail to detect material errors RIA probability that test-of-detail procedures will fail to detect material errors Don t sweat this area too much. Weighting is only 4-7% Some typical MC questions ask you to identify which is a form of sampling error or they give you values for all but one of AR=IR x CR x APR x RIA and you have to calculate the missing You should know the key components of sampling sampling risk, sampling error, DR= APR x RIA,TDR,EPDR 18

19 Exam weighting 5-8% Again not too heavy Could be either MC or long answer Nothing about an audit changes with computer based audits GAAS, mgmt assertions, control objectives, sufficient appropriate audit evidence requirement, auditor s report all still the same Recognize controls and/or control deficiencies Recognize computer test limitations Identify functionality of components of information technology (ie firewalls, EDI, etc) Recognize the impact to the auditor of a change from manual to computer accounting or changing from one computer accounting method to another 19

20 Exam weighting 8-12% Can be either MC or long answer This is the same for 8,9 & 10: Know the procedures Know the control objectives Know the assertions Be able to come up with 2-4 procedures for any possible cycle Recognize the characteristics of each cycle and the most significant assertion Be able to identify strengths and weaknesses in given procedures Procedures Recalculation or reperformance Observation Confirmation Enquiry Inspection - includes vouching and tracing (know the difference) and scanning Analysis 20

21 Control Objectives: Will be different for each cycle Module summary lists them Main assertions: Receivables existence Liabilities - Completeness Should also be able to identify some sources of evidence module summary has a good list for each cycle Know how testing balance sheet supports income statement (ie testing of A/R supports revenue and collections cycle) 21

22 Exam weighting 8-12% Again MC or long answer This is the same for 8,9 & 10: Know the procedures Know the control objectives Know the assertions Be able to come up with 2-4 procedures for any possible cycle Recognize the characteristics of each cycle and the most significant assertion Be able to identify strengths and weaknesses in given procedures Main assertions: Inventory Existence,valuation, ownership Capital assets same as inventory 22

23 Exam weighting 9-12% MC or long answer This is the same for 8,9 & 10: Know the procedures Know the control objectives Know the assertions Be able to come up with 2-4 procedures for any possible cycle Recognize the characteristics of each cycle and the most significant assertion Be able to identify strengths and weaknesses in given procedures Contingencies legal enquiry letter Client representation letter dates Related party issues Subsequent events and Type I/II events Evaluation of results Management communication 23

24 Perform procedures Evaluate results Determine misstatements and if adjustments necessary or expand procedures Form opinion Consider subsequent events, contingencies or other items that may need adjusting or disclosure Communicate opinion and draft statements to management along with Client rep letter Audit closing file review, etc. 24

25 We can go through some Multiple Choice and short answer/short case questions from past exams if you want. Some find this helpful others do not. You can do this. Use your exam blueprint, module summaries and practice multiple choice and practice exams. And in the words of Douglas Adams Don t Panic GOOD LUCK ON YOUR EXAM. UTILIZE ALL OF YOUR RESOURCES IF YOU ARE UNCLEAR ON ANY CONCEPTS REVIEW PAST AND PRACTICE EXAMS, ONLINE FORUMS, ETC I AM AVAILABLE ME IF YOU NEED ADDITIONAL CLARIFICATION, ETC. MY GOAL IS FOR ALL OF YOU TO PASS!!! 25

INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS 3000 ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION CONTENTS

INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS 3000 ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION CONTENTS INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS 3000 ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION (Effective for assurance reports dated on or after January 1,

More information

Assurance Engagements Other than Audits or Review of Historical Financial Statements

Assurance Engagements Other than Audits or Review of Historical Financial Statements Issued December 2007 International Standard on Assurance Engagements Assurance Engagements Other than Audits or Review of Historical Financial Statements The Malaysian Institute Of Certified Public Accountants

More information

Auditing Standards and Practices Council

Auditing Standards and Practices Council Auditing Standards and Practices Council Philippine Standard on Assurance Engagements 3000 (Revised) ASSURANCE ENGAGEMENTS OTHER THAN AUDITS OR REVIEWS OF HISTORICAL FINANCIAL INFORMATION PHILIPPINE STANDARD

More information

IAASB Main Agenda (February 2007) Page Agenda Item PROPOSED INTERNATIONAL STANDARD ON AUDITING 530 (REDRAFTED)

IAASB Main Agenda (February 2007) Page Agenda Item PROPOSED INTERNATIONAL STANDARD ON AUDITING 530 (REDRAFTED) IAASB Main Agenda (February 2007) Page 2007 423 Agenda Item 6-A PROPOSED INTERNATIONAL STANDARD ON AUDITING 530 (REDRAFTED) AUDIT SAMPLING AND OTHER MEANS OF TESTING CONTENTS Paragraph Introduction Scope

More information

IAASB Main Agenda (September 2005) Page Agenda Item. Analysis of ISA 330 and Mapping Document

IAASB Main Agenda (September 2005) Page Agenda Item. Analysis of ISA 330 and Mapping Document IAASB Main Agenda (September 2005 Page 2005 1869 Agenda Item 4-D.1 Analysis of ISA 330 and Mapping Document 1. Exhibit 1 sets out statements in ISA 330 that use the present tense to describe auditor actions,

More information

IAASB Exposure Draft, Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

IAASB Exposure Draft, Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Tel +44 (0) 20 7694 8871 Fax +44 (0) 20 7694 8429 8 Salisbury Square DX 38050 Blackfriars London EC4Y 8BB sylvia.smith@kpmgifrg.com United Kingdom Technical Director International Auditing and Assurance

More information

September audit deficiency trends. acuitas, inc. concluding thoughts. pcaob s audit deficiencies by audit standard.

September audit deficiency trends. acuitas, inc. concluding thoughts. pcaob s audit deficiencies by audit standard. September 2015 home executive summary audit deficiencies pcaob inspections methodology are still significant description of a deficiency audit deficiency trends fvm deficiencies impairment deficiencies

More information

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information SINGAPORE STANDARD ON ASSURANCE ENGAGEMENTS SSAE 3000 (Revised) Assurance Engagements Other Than Audits or Reviews of Historical Financial Information The Singapore Standard on Auditing (SSA) 100 Assurance

More information

DON M. PALLAIS, CPA 14 Dahlgren Road Richmond, Virginia Telephone: (804) Fax: (804)

DON M. PALLAIS, CPA 14 Dahlgren Road Richmond, Virginia Telephone: (804) Fax: (804) DON M. PALLAIS, CPA 14 Dahlgren Road Richmond, Virginia 23233 Telephone: (804) 784-0884 Fax: (804) 784-0885 Office of the Secretary PCAOB 1666 K Street, NW Washington, DC 20006-2083 Gentlemen: November

More information

ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Issues and Task Force Recommendations

ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Issues and Task Force Recommendations Agenda Item 1-A ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures Issues and Task Force Recommendations Introduction 1. Since the September 2016

More information

Is Your Sample Representative?

Is Your Sample Representative? Is Your Sample Representative? Are You Sure? May 8, 2014 Beth A. Wood, CPA, North Carolina State Auditor 1 Is Your Sample Representative? Course Objectives Understand Some Fundamental Concepts of Sampling

More information

15 May 2017 Exposure Draft. Response Due Date 23 June Exposure Draft

15 May 2017 Exposure Draft. Response Due Date 23 June Exposure Draft 15 May 2017 Exposure Draft Response Due Date 23 June 2017 Exposure Draft Proposed Application Material Relating to: (a) Professional Skepticism Linkage with the Fundamental Principles; and (b) Professional

More information

SAS 112: Communicating Internal Control Related Matters Identified in an Audit

SAS 112: Communicating Internal Control Related Matters Identified in an Audit SAS 112: Communicating Internal Control Related Matters Identified in an Audit Effective: NOW!!! For audits of financial statements for periods ending on or after December 15, 2006. SAS 112 Requires the

More information

SRI LANKA AUDITING STANDARD 530 AUDIT SAMPLING CONTENTS

SRI LANKA AUDITING STANDARD 530 AUDIT SAMPLING CONTENTS SRI LANKA AUDITING STANDARD 530 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning on or after 01 January 2014) CONTENTS Paragraph Introduction Scope of this SLAuS... 1

More information

IAASB Main Agenda (March 2005) Page Agenda Item. DRAFT EXPLANATORY MEMORANDUM ISA 701 and ISA 702 Exposure Drafts February 2005

IAASB Main Agenda (March 2005) Page Agenda Item. DRAFT EXPLANATORY MEMORANDUM ISA 701 and ISA 702 Exposure Drafts February 2005 IAASB Main Agenda (March 2005) Page 2005 579 Agenda Item 13-F DRAFT EXPLANATORY MEMORANDUM ISA 701 and ISA 702 Exposure Drafts February 2005 Introduction This memorandum provides some background to, and

More information

International Standard on Auditing (UK) 530

International Standard on Auditing (UK) 530 Standard Audit and Assurance Financial Reporting Council June 2016 International Standard on Auditing (UK) 530 Audit Sampling The FRC s mission is to promote transparency and integrity in business. The

More information

Basis for Conclusions: ISA 230 (Redrafted), Audit Documentation

Basis for Conclusions: ISA 230 (Redrafted), Audit Documentation Basis for Conclusions: ISA 230 (Redrafted), Audit Documentation Prepared by the Staff of the International Auditing and Assurance Standards Board December 2007 , AUDIT DOCUMENTATION This Basis for Conclusions

More information

INTERNATIONAL STANDARD ON AUDITING (NEW ZEALAND) 530

INTERNATIONAL STANDARD ON AUDITING (NEW ZEALAND) 530 Issued 07/11 INTERNATIONAL STANDARD ON AUDITING (NEW ZEALAND) 530 Audit Sampling (ISA (NZ) 530) Issued July 2011 Effective for audits of historical financial statements for periods beginning on or after

More information

QUALITY REVIEW PROGRAM REVIEW OF FORENSIC ACCOUNTING ENGAGEMENT QUESTIONNAIRE

QUALITY REVIEW PROGRAM REVIEW OF FORENSIC ACCOUNTING ENGAGEMENT QUESTIONNAIRE QUALITY REVIEW PROGRAM REVIEW OF FORENSIC ACCOUNTING ENGAGEMENT QUESTIONNAIRE 2 Quality Review Program Review of forensic accounting engagement questionnaire Review Code(s) Reviewer Review Date INTRODUCTION

More information

AUDIT SAMPLING CHAPTER LEARNING OUTCOMES CHAPTER OVERVIEW

AUDIT SAMPLING CHAPTER LEARNING OUTCOMES CHAPTER OVERVIEW CHAPTER 7 AUDIT SAMPLING After studying this chapter, you will be able to: LEARNING OUTCOMES Define Audit Sampling as per Standards on Auditing 530 and it importance. Identify the Approaches to Audit Sampling

More information

EER Assurance Criteria & Assertions IAASB Main Agenda (June 2018)

EER Assurance Criteria & Assertions IAASB Main Agenda (June 2018) Definition EER Assurance Criteria & Assertions Criteria & Assertions guidance skeleton Agenda Item 4-B Suitability of Criteria 1. Criteria specify both: the nature and scope of the topics and related resources

More information

TRANSLATION. Montreal, April 11, 2011

TRANSLATION. Montreal, April 11, 2011 TRANSLATION Montreal, April 11, 2011 Technical Director International Auditing and Assurance Standards Board 545 Fifth Avenue, 14 th Floor New York, New York 10017 USA Dear Madam/Sir: Please find enclosed

More information

International Framework for Assurance Engagements

International Framework for Assurance Engagements FRAMEWORK March 2015 Framework International Framework for Assurance Engagements Explanatory Foreword The Council of the Malaysian Institute of Accountants has approved this International Framework for

More information

Re: Integrity in Professional Ethics: A Discussion Paper

Re: Integrity in Professional Ethics: A Discussion Paper 05 February 2010 Mrs Hilde Blomme Director of Practice Regulation Fédération des Experts comptables Européens (FEE) Avenue d Auderghem 22-28 B 1040 Brussels By email: hilde.blomme@fee.be Dear Mrs Blomme,

More information

Education of Principle Based Auditing. Reference to concepts from Code of Ethics Paul Hurks

Education of Principle Based Auditing. Reference to concepts from Code of Ethics Paul Hurks Education of Principle Based Auditing Reference to concepts from Code of Ethics Paul Hurks Principle based Auditing Principle-based regulation for auditing: Public interest Professional Accountant Code

More information

Basis for Conclusions: ISA 500 (Redrafted), Audit Evidence

Basis for Conclusions: ISA 500 (Redrafted), Audit Evidence Basis for Conclusions: ISA 500 (Redrafted), Audit Evidence Prepared by the Staff of the International Auditing and Assurance Standards Board December 2008 , AUDIT EVIDENCE This Basis for Conclusions has

More information

RE: IESBA s Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code Phase 1

RE: IESBA s Exposure Draft Proposed Revisions Pertaining to Safeguards in the Code Phase 1 31 March 2016 Mr. Ken Siong Technical Director International Ethics Standards Board for Accountants (IESBA) International Federation of Accountants (IFAC) 529 Fifth Avenue, 6 th Floor New York, New York

More information

The Effect of Auditors' Ethics on Their Detection of Creative Accounting Practices: A Field Study

The Effect of Auditors' Ethics on Their Detection of Creative Accounting Practices: A Field Study International Journal of Business and Management; Vol. 8, No. 13; 2013 ISSN 1833-3850 E-ISSN 1833-8119 Published by Canadian Center of Science and Education The Effect of Auditors' Ethics on Their Detection

More information

11 September Tower Old Broad Street London EC2N 1HQ United Kingdom t + 44 (0) f + 44 (0)

11 September Tower Old Broad Street London EC2N 1HQ United Kingdom t + 44 (0) f + 44 (0) 11 September 2007 Jim Sylph International Auditing and Assurance Standards Board 545 5th Avenue, 14th Floor New York, New York 10017 USA Edcomments@ifac.org Tower 42 25 Old Broad Street London EC2N 1HQ

More information

ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment Fiona Campbell, ISA 315 (Revised) Task Force Chair Funnel to Identify

More information

Fiona Campbell. ISA 315 (Revised) Responding to Comments to the Exposure Draft. Deputy Chair of the IAASB and Chair of the ISA 315 Task Force

Fiona Campbell. ISA 315 (Revised) Responding to Comments to the Exposure Draft. Deputy Chair of the IAASB and Chair of the ISA 315 Task Force ISA 315 (Revised) Responding to Comments to the Exposure Draft IAASB Meeting March 12 th, 2019 Fiona Campbell Deputy Chair of the IAASB and Chair of the ISA 315 Task Force Responses to ED-315 Broad concerns

More information

LEAF Marque Assurance Programme

LEAF Marque Assurance Programme Invisible ISEAL Code It is important that the integrity of the LEAF Marque Standard is upheld therefore the LEAF Marque Standards System has an Assurance Programme to ensure this. This document outlines

More information

Preparing for an Oral Hearing: Taxi, Limousine or other PDV Applications

Preparing for an Oral Hearing: Taxi, Limousine or other PDV Applications Reference Sheet 12 Preparing for an Oral Hearing: Taxi, Limousine or other PDV Applications This Reference Sheet will help you prepare for an oral hearing before the Passenger Transportation Board. You

More information

Basis for Conclusions: ISA 530 (Redrafted), Audit Sampling

Basis for Conclusions: ISA 530 (Redrafted), Audit Sampling Basis for Conclusions: ISA 530 (Redrafted), Audit Sampling Prepared by the Staff of the International Auditing and Assurance Standards Board October 2008 , AUDIT SAMPLING This Basis for Conclusions has

More information

Regulations. On Proper Conduct in Research TEL AVIV UNIVERSITY

Regulations. On Proper Conduct in Research TEL AVIV UNIVERSITY Regulations On Proper Conduct in Research TEL AVIV UNIVERSITY 1. Preamble: Tel Aviv University aspires to excellence in research. Excellence is not gauged solely according to research results. It depends

More information

Community Benefits and the New Form 990

Community Benefits and the New Form 990 Community Benefits and the New Form 990 Anne McGeorge Grant Thornton LLP Grant Thornton LLP. All rights reserved. anne.mcgeorge@gt.com (704) 632-3520 May 7, 2008 Why Form 990 is important The public: Maintaining

More information

14 February Tower Old Broad Street London EC2N 1HQ United Kingdom t + 44 (0) f + 44 (0)

14 February Tower Old Broad Street London EC2N 1HQ United Kingdom t + 44 (0) f + 44 (0) 14 February 2008 Jim Sylph International Auditing and Assurance Standards Board 545 5th Avenue, 14th Floor New York, New York 10017 USA Edcomments@ifac.org Tower 42 25 Old Broad Street London EC2N 1HQ

More information

Deloitte Touche Tohmatsu ABN 74 490 121 060 Eclipse Tower 60 Station Street Parramatta Sydney, NSW, 2150 Australia Phone: +61 2 9840 7000 www.deloitte.com.au The Board of Directors The Deaf Society Level

More information

******************************************************************* MINUTES OF SYMMES TOWNSHIP SPECIAL MEETING

******************************************************************* MINUTES OF SYMMES TOWNSHIP SPECIAL MEETING ******************************************************************* MINUTES OF SYMMES TOWNSHIP SPECIAL MEETING AUGUST 14, 2018 ******************************************************************* The meeting

More information

The Incremental Effects of Fraud and Going-concern Risk on Audit Procedures. Allen D. Blay University of California, Riverside

The Incremental Effects of Fraud and Going-concern Risk on Audit Procedures. Allen D. Blay University of California, Riverside The Incremental Effects of Fraud and Going-concern Risk on Audit Procedures Allen D. Blay University of California, Riverside Tim Kizirian Craig and Joan Young Professor of Accounting California State

More information

MANAGEMENT. MGMT 0021 THE MANAGEMENT PROCESS 3 cr. MGMT 0022 FINANCIAL ACCOUNTING 3 cr. MGMT 0023 MANAGERIAL ACCOUNTING 3 cr.

MANAGEMENT. MGMT 0021 THE MANAGEMENT PROCESS 3 cr. MGMT 0022 FINANCIAL ACCOUNTING 3 cr. MGMT 0023 MANAGERIAL ACCOUNTING 3 cr. MANAGEMENT MGMT 0021 THE MANAGEMENT PROCESS 3 cr. An introduction designed to emphasize the basic principles, practices, and terminology essential to the understanding of contemporary business and its

More information

INOVIO PHARMACEUTICALS, INC. INVESTIGATOR CONFLICT OF INTEREST POLICY

INOVIO PHARMACEUTICALS, INC. INVESTIGATOR CONFLICT OF INTEREST POLICY INOVIO PHARMACEUTICALS, INC. INVESTIGATOR CONFLICT OF INTEREST POLICY August 24, 2012 1. Purpose Public confidence and the reputation of the company are valuable business assets that Inovio strives to

More information

545 Fifth Avenue, 14th Floor Tel: +1 (212) New York, New York Fax: +1 (212) Internet:

545 Fifth Avenue, 14th Floor Tel: +1 (212) New York, New York Fax: +1 (212) Internet: Committee INTERNATIONAL FEDERATION OF ACCOUNTANTS 545 Fifth Avenue, 14th Floor Tel: +1 (212) 286-9344 New York, New York 10017 Fax: +1 (212) 856-9420 Internet: http://www.ifac.org Ethics Committee Meeting

More information

9-A ISA 260 (Revised and Redrafted) Significant Issues

9-A ISA 260 (Revised and Redrafted) Significant Issues IAASB Main Agenda (September 2007) Page 2007 2777 Agenda Item 9-A ISA 260 (Revised and Redrafted) Significant Issues NOTE: Paragraph references written as (old) are to paragraph numbers as they appeared

More information

GR 9 COVER SHEET. Suggested LIMITED LICENSE LEGAL TECHNICIAN RULES OF PROFESSIONAL CONDUCT (LLLT RPC)

GR 9 COVER SHEET. Suggested LIMITED LICENSE LEGAL TECHNICIAN RULES OF PROFESSIONAL CONDUCT (LLLT RPC) GR 9 COVER SHEET Suggested LIMITED LICENSE LEGAL TECHNICIAN RULES OF PROFESSIONAL CONDUCT (LLLT RPC) Submitted by the Limited License Legal Technician Board A. Name of Proponent: Limited License Legal

More information

Article XIV: MINIMUM CONTINUING EDUCATION FOR DENTISTS AND DENTAL HYGIENISTS

Article XIV: MINIMUM CONTINUING EDUCATION FOR DENTISTS AND DENTAL HYGIENISTS AMENDMENT MARKUP Article XIV: MINIMUM CONTINUING EDUCATION FOR DENTISTS AND DENTAL HYGIENISTS A. Purpose: The Rules in this chapter set forth the requirements and guidelines for minimum continuing education

More information

Legal framework for the development of commodity based financing. Krassimir Kiriakov International WHR Expert

Legal framework for the development of commodity based financing. Krassimir Kiriakov International WHR Expert Legal framework for the development of commodity based financing Krassimir Kiriakov International WHR Expert Goal and Objectives of the WHR system Goal :To enable cooperation among the government, financial

More information

An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation: Discussion

An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation: Discussion 1 An Experimental Investigation of Self-Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation: Discussion Shyam Sunder, Yale School of Management P rofessor King has written an interesting

More information

Attributes Statistical Sampling Tables

Attributes Statistical Sampling Tables Appendix A Attributes Statistical Sampling Tables 129 Attributes Statistical Sampling Tables A.1 Four tables appear at the end of this appendix to assist the auditor in planning and evaluating a statistical

More information

MIAMI CHILDREN S HOSPITAL POLICY AND PROCEDURE

MIAMI CHILDREN S HOSPITAL POLICY AND PROCEDURE ISSUED BY: Research PAGE: 1 of 6 REPLACES POLICY DATED: EFFECTIVE DATE: 08/09/2012 DISTRIBUTION: Departmentwide APPROVED BY: Andrews, April (SVP/CECO), BOD Audit and Compliance Committee, Perdomo, Jose

More information

1/11/2017. Program Objectives. Agenda. Ethics Learn, Understand then Practice: For Physical Therapists and Physical Therapist Assistants

1/11/2017. Program Objectives. Agenda. Ethics Learn, Understand then Practice: For Physical Therapists and Physical Therapist Assistants Ethics Learn, Understand then Practice: For Physical Therapists and Physical Therapist Assistants B E T H S A R F A T Y, P T M B A 2 0 1 6-2 0 1 8 Program Objectives Discuss the stages of professional

More information

Environmental, Health and Safety

Environmental, Health and Safety Environmental, Health and Safety Codes of Practice The Environmental, Health and Safety (EHS) Codes of Practice set forth Zimmer EHS requirements for our business functions and facilities worldwide. In

More information

13 November Dear Dan,

13 November Dear Dan, 13 November 2018 Mr. Dan Montgomery Interim Technical Director International Auditing and Assurance Standards Board 529 Fifth Avenue, 6 th Floor New York NY 10017, USA submitted electronically through

More information

Standards for Professional Conduct In The Practice of Dentistry

Standards for Professional Conduct In The Practice of Dentistry Standards for Professional Conduct In The Practice of Dentistry Preamble The Standards for Professional Conduct for licensees of the Virginia Board of Dentistry establishes a set of principles to govern

More information

The Importance of Information Order and Management Explanation when Performing Analytical Procedures in Audit Planning

The Importance of Information Order and Management Explanation when Performing Analytical Procedures in Audit Planning The Importance of Information Order and Management Explanation when Performing Analytical Procedures in Audit Planning Leslie Berger University of Waterloo PhD Student First Year Summer Paper September

More information

for DUMMIES How to Use this Guide Why Conduct Research? Research Design - Now What?

for DUMMIES How to Use this Guide Why Conduct Research? Research Design - Now What? EAGALA Research for DUMMIES How to Use this Guide This guide was created for the people who really want to do research, but don t know where to start. It is a general outline created so that those who

More information

SCOTIABANK ANTI-MONEY LAUNDERING (AML) / ANTI-TERRORIST FINANCING (ATF) QUESTIONNAIRE

SCOTIABANK ANTI-MONEY LAUNDERING (AML) / ANTI-TERRORIST FINANCING (ATF) QUESTIONNAIRE Bank s name: Address: SWIFT CODE: SCOTIABANK ANTI-MONEY LAUNDERING (AML) / ANTI-TERRORIST FINANCING (ATF) QUESTIONNAIRE Website: I. Financial Institution Information 1. a) Is your institution (or parent

More information

Model the social work role, set expectations for others and contribute to the public face of the organisation.

Model the social work role, set expectations for others and contribute to the public face of the organisation. AMHP Competency PCF capability mapping: Experienced level social worker. 1. Professionalism: Identify and behave as a professional social worker, committed to professional development: Social workers are

More information

The Conference That Counts! March, 2018

The Conference That Counts! March, 2018 The Conference That Counts! March, 2018 Statistics, Definitions, & Theories The Audit Process Getting it Wrong Practice & Application Some Numbers You Should Know Objectivity Analysis Interpretation Reflection

More information

How to Build a Channel of Effective Doctor Patient Communication

How to Build a Channel of Effective Doctor Patient Communication How to Build a Channel of Effective Doctor Patient Communication Written by medmonthly on July 31, 2015 in Features Effective communication is one of the most important facets of a doctor patient relationship.

More information

Changing manager behaviour

Changing manager behaviour Changing manager behaviour August 2010. Occasional Paper Vol. 3 No. 7 Derek Mowbray Why is behaviour so important? The role of the manager is to get the job done. Normally, this involves asking someone

More information

Justice Research and Statistics Association CODE OF ETHICS

Justice Research and Statistics Association CODE OF ETHICS Justice Research and Statistics Association CODE OF ETHICS Created 1994 Revised 2004 Revised August 2012 Justice Research and Statistics Association 777 North Capitol Street, N.E., Suite 801 Washington,

More information

UK Council for Psychotherapy Ethical Principles and Code of Professional Conduct

UK Council for Psychotherapy Ethical Principles and Code of Professional Conduct UK Council for Psychotherapy Ethical Principles and Code of Professional Conduct Some material in this document derives from the UK Health Professions Council document Standards of conduct, performance,

More information

Procedure for the Investigation of Misconduct (Staff) Approved: Version 1.1 (February 2016) Summary

Procedure for the Investigation of Misconduct (Staff) Approved: Version 1.1 (February 2016) Summary Procedure for the Investigation of Misconduct (Staff) Summary The Procedure applies to all UWE staff, but not to students. 1. The purpose of the Procedure is to investigate whether research misconduct

More information

QUESTIONNAIRE ANTI MONEY LAUNDERING (Including Counter Terrorist Financing, Financial Sanctions Monitoring, KYC)

QUESTIONNAIRE ANTI MONEY LAUNDERING (Including Counter Terrorist Financing, Financial Sanctions Monitoring, KYC) QUESTIOAIRE ATI MOE LAUDERIG (Including Counter Terrorist Financing, Financial Sanctions Monitoring, KC) Please respond to the following questionnaire by filling the columns with appropriate details or

More information

CHE8000 Major Research Project A. The Complementary Medicines Reforms and Its Impact to the Complementary Medicine Industry and the Consumer

CHE8000 Major Research Project A. The Complementary Medicines Reforms and Its Impact to the Complementary Medicine Industry and the Consumer CHE8000 Major Research Project A The Complementary Medicines Reforms and Its Impact to the Complementary Medicine Industry and the Consumer Completed by: Lina Karlina (ID: 2067226) Lina Karlina (2067226)

More information

Publication ethics- a legal perspective Tamsin Harwood

Publication ethics- a legal perspective Tamsin Harwood Publication ethics- a legal perspective Tamsin Harwood taharwood@wiley.com Trust A firm belief in the reliability, truth, or ability of someone or something Oxford Dictionaries- Definition of Trust Publisher

More information

Early Evidence on the Effects of Critical Audit Matters on Auditor Liability

Early Evidence on the Effects of Critical Audit Matters on Auditor Liability CURRENT ISSUES IN AUDITING Vol. 10, No. 1 Spring 2016 pp. A24 A33 American Accounting Association DOI: 10.2308/ciia-51369 Early Evidence on the Effects of Critical Audit Matters on Auditor Liability Christine

More information

THE FIRST SESSION CHECKLIST

THE FIRST SESSION CHECKLIST THE FIRST SESSION CHECKLIST Save time + LOVE your work! F A M I L Y T H E R A P Y B A S I C S. C O M THE FIRST SESSION CHECKLIST CONTENTS 1 INTRODUCTION HOW TO USE THE FIRST SESSION CHECKLIST LET'S CHAT

More information

Information about cases being considered by the Case Examiners

Information about cases being considered by the Case Examiners Information about cases being considered by the Case Examiners 13 October 2016 1 Contents Purpose... 3 What should I do next?... 3 Background... 4 Criteria that Case Examiners will consider... 5 Closing

More information

DEVELOPING INTERNAL CONTROLS TO PREVENT FRAUD. Neal Crowley Office of University Audits

DEVELOPING INTERNAL CONTROLS TO PREVENT FRAUD. Neal Crowley Office of University Audits DEVELOPING INTERNAL CONTROLS TO PREVENT FRAUD Neal Crowley Office of University Audits 1 Objectives What is fraud. Reasons to commit fraud. Elements necessary for fraud to occur. Behavior of fraudsters.

More information

Gavi Alliance Conflict of Interest Policy Version 2.0

Gavi Alliance Conflict of Interest Policy Version 2.0 Version 2.0 DOCUMENT ADMINISTRATION VERSION NUMBER 1.0 APPROVAL PROCESS DATE Reviewed by: Gavi Governance Committee 15 April 2009 Approved by: Gavi Alliance Board 2.0 Prepared by: Legal and Governance

More information

UNIT 3 & 4 PSYCHOLOGY RESEARCH METHODS TOOLKIT

UNIT 3 & 4 PSYCHOLOGY RESEARCH METHODS TOOLKIT UNIT 3 & 4 PSYCHOLOGY RESEARCH METHODS TOOLKIT Prepared by Lucie Young, Carey Baptist Grammar School lucie.young@carey.com.au Credit to Kristy Kendall VCE Psychology research methods workbook for some

More information

Chiropractors use of MRI Centers and other outside Labs or Facilities

Chiropractors use of MRI Centers and other outside Labs or Facilities Author: Attorney Dan A. Riegleman N63 W23965 Main Street Sussex, Wisconsin 53089 Prepared: 06/01/10 WHITE PAPER: DR2505 Chiropractors use of MRI Centers and other outside Labs or Facilities Chiropractors

More information

RFQ:-HPCSA 03/2017 REQUEST FOR QUOTATION FOR OCCUPATIONAL HEALTH SERVICE ON BEHALF OF THE HEALTH PROFESSIONS COUNCIL OF SOUTH AFRICA

RFQ:-HPCSA 03/2017 REQUEST FOR QUOTATION FOR OCCUPATIONAL HEALTH SERVICE ON BEHALF OF THE HEALTH PROFESSIONS COUNCIL OF SOUTH AFRICA RFQ:-HPCSA 03/2017 REQUEST FOR QUOTATION FOR OCCUPATIONAL HEALTH SERVICE ON BEHALF OF THE HEALTH PROFESSIONS COUNCIL OF SOUTH AFRICA Situated at: 553 Madiba Street, Arcadia, Pretoria Deadline for submission:

More information

Bradford District Community Advice Network (CAN)

Bradford District Community Advice Network (CAN) Bradford District Community Advice Network (CAN) March 2015 Nick Hodgkinson, Project Co-ordinator The CAN in a nutshell registered charity, association CIO since Oct 2014, with organisational (not individual)

More information

GUIDELINES: PEER REVIEW TRAINING BOD G [Amended BOD ; BOD ; BOD ; Initial BOD ] [Guideline]

GUIDELINES: PEER REVIEW TRAINING BOD G [Amended BOD ; BOD ; BOD ; Initial BOD ] [Guideline] GUIDELINES: PEER REVIEW TRAINING BOD G03-05-15-40 [Amended BOD 03-04-17-41; BOD 03-01-14-50; BOD 03-99-15-48; Initial BOD 06-97-03-06] [Guideline] I. Purpose Guidelines: Peer Review Training provide direction

More information

UNIT. Experiments and the Common Cold. Biology. Unit Description. Unit Requirements

UNIT. Experiments and the Common Cold. Biology. Unit Description. Unit Requirements UNIT Biology Experiments and the Common Cold Unit Description Content: This course is designed to familiarize the student with concepts in biology and biological research. Skills: Main Ideas and Supporting

More information

General Terms and Conditions

General Terms and Conditions General Terms and Conditions Revision history (November 2007) Date issued Replaced pages Effective date 11/07 ii, iii, 2, 4 11/07 11/06 all pages 11/06 01/06 all pages 01/06 02/05 ii, iii, 4, 7 8 02/05

More information

Workplace Drug and Alcohol Policy

Workplace Drug and Alcohol Policy Workplace Drug and Alcohol Policy January 2017 This Drug and Alcohol Policy is intended for and includes but is not limited to all Students, Contractors and all others either directly or indirectly engaged

More information

plural noun 1. a system of moral principles: the ethics of a culture. 2. the rules of conduct recognized in respect to a particular group, culture,

plural noun 1. a system of moral principles: the ethics of a culture. 2. the rules of conduct recognized in respect to a particular group, culture, eth ics plural noun [eth-iks] 1. a system of moral principles: the ethics of a culture. 2. the rules of conduct recognized in respect to a particular group, culture, etc.: Scientific ethics; Medical ethics;

More information

MODEL POLICY FOR LAW ENFORCEMENT/PUBLIC-SERVICE PRE- EMPLOYMENT POLYGRAPH SCREENING EXAMINATIONS. 1. Introduction Evidence-based Approach...

MODEL POLICY FOR LAW ENFORCEMENT/PUBLIC-SERVICE PRE- EMPLOYMENT POLYGRAPH SCREENING EXAMINATIONS. 1. Introduction Evidence-based Approach... AMERICAN POLYGRAPH ASSOCIATION (APA) MODEL POLICY FOR LAW ENFORCEMENT/PUBLIC-SERVICE PRE- EMPLOYMENT POLYGRAPH SCREENING EXAMINATIONS Table of Contents 1. Introduction...2 2. Evidence-based Approach...2

More information

Information Technology Solutions

Information Technology Solutions Information Technology Solutions World Institute of Pain (WIP) Excellence in Pain Practice Award Award Applicant Site Inspection Handbook June 28, 2010 WIP EPP Award Site Inspection Handbook Page 2 Table

More information

3/6/2017-6/15/2017 Permission to Take Part in a Human Research Study Page 1 of 6

3/6/2017-6/15/2017 Permission to Take Part in a Human Research Study Page 1 of 6 Permission to Take Part in a Human Research Study Page 1 of 6 University at Buffalo Institutional Review Board (UBIRB) Office of Research Compliance Clinical and Translational Research Center Room 5018

More information

Co-ordinated multi-agency support for young carers and their families

Co-ordinated multi-agency support for young carers and their families Practice example Co-ordinated multi-agency support for young carers and their families What is the initiative? A partnership between a young carers service and a council Who runs it? Off The Record s Young

More information

Scepticism in Accounting

Scepticism in Accounting Scepticism in Accounting Numbers Never Lie (although sometimes they are somewhat misleading) Brett Goodyer Partner Impact Forensics 1 Vantage Forensic Accounting The only Forensic Accounting specialist

More information

Drug and Alcohol Management within the workplace

Drug and Alcohol Management within the workplace Drug and Alcohol Management within the workplace Introduction A business of any size can experience issues relating to drug and alcohol misuse at some point with their employees. It has become a growing

More information

Communication and Information Sharing Agreement. between. The Care and Social Services Inspectorate Wales. and

Communication and Information Sharing Agreement. between. The Care and Social Services Inspectorate Wales. and Communication and Information Sharing Agreement between The Care and Social Services Inspectorate Wales and The Older People s Commissioner for Wales Page 1 of 12 1. Revision history and approval This

More information

Ref : 06:01:PP:019: NIBT Issue Date: September 2006 Page: 1 of 8 NORTHERN IRELAND BLOOD TRANSFUSION SERVICE ALCOHOL & DRUGS POLICY AND PROCEDURE

Ref : 06:01:PP:019: NIBT Issue Date: September 2006 Page: 1 of 8 NORTHERN IRELAND BLOOD TRANSFUSION SERVICE ALCOHOL & DRUGS POLICY AND PROCEDURE Ref : 06:01:PP:019: NIBT Issue Date: September 2006 Page: 1 of 8 NORTHERN IRELAND BLOOD TRANSFUSION SERVICE ALCOHOL & DRUGS POLICY AND PROCEDURE 1 Introduction The Northern Ireland Blood Transfusion Service

More information

Acquisition of Novartis Influenza Vaccines Business. 27 th October 2014

Acquisition of Novartis Influenza Vaccines Business. 27 th October 2014 1 Acquisition of Novartis Influenza Vaccines Business 27 th October 2014 2 Legal Notice Forward looking statements The materials in this presentation speak only as of the date of these materials, and include

More information

MINT Incorporated Code of Ethics Adopted April 7, 2009, Ratified by the membership September 12, 2009

MINT Incorporated Code of Ethics Adopted April 7, 2009, Ratified by the membership September 12, 2009 The is not intended to be a basis of civil liability. Whether a MINT Incorporated member has violated the standards does not by itself determine whether the MINT Incorporated member is legally liable in

More information

ADMINISTRATIVE POLICY AND PROCEDURES MedStar Family Choice Medicare Advantage Plans

ADMINISTRATIVE POLICY AND PROCEDURES MedStar Family Choice Medicare Advantage Plans ADMINISTRATIVE POLICY AND PROCEDURES MedStar Family Choice Medicare Advantage Plans DEPARTMENT: Medicare Compliance POLICY TITLE: RELATED DEPARTMENTS: All POLICY #: 706 C VERSION #: 4 REVISION DATE: Identifying

More information

A proposal for collaboration between the Psychometrics Committee and the Association of Test Publishers of South Africa

A proposal for collaboration between the Psychometrics Committee and the Association of Test Publishers of South Africa A proposal for collaboration between the Psychometrics Committee and the Association of Test Publishers of South Africa 27 October 2015 Table of contents Introduction... 3 Overview of the Association of

More information

Cutanea Life Sciences, Inc. Comprehensive Compliance Program

Cutanea Life Sciences, Inc. Comprehensive Compliance Program Cutanea Life Sciences, Inc. Comprehensive Compliance Program Cutanea engages in research, development, manufacture and marketing of dermatology products, including commercialization of those products.

More information

DRAFT FOR PUBLIC COMMENT Guidance Note for ESS9 Financial Intermediaries

DRAFT FOR PUBLIC COMMENT Guidance Note for ESS9 Financial Intermediaries The Guidance Notes provide guidance for the Borrower on the application of the Environmental and Social Standards (ESSs), which form part of the World Bank s 2016 Environmental and Social Framework. The

More information

How Bad Data Analyses Can Sabotage Discrimination Cases

How Bad Data Analyses Can Sabotage Discrimination Cases How Bad Data Analyses Can Sabotage Discrimination Cases By Mike Nguyen; Analysis Group, Inc. Law360, New York (December 15, 2016) Mike Nguyen When Mark Twain popularized the phrase, there are three kinds

More information

Survey of local governors associations 2014

Survey of local governors associations 2014 Survey of local governors associations 2014 Thank you to the 30 local associations that took part in our survey. This represents just under half of the local associations who are in membership of National

More information

The Accessible Information Standard - guidance for practices

The Accessible Information Standard - guidance for practices The Accessible Information Standard - guidance for practices The Accessible Information Standard guidance for practices The Accessible Information Standard (AIS) known officially as SCCI1605 Accessible

More information

2014 Maladministration investigation procedures

2014 Maladministration investigation procedures 2014 Maladministration investigation procedures Key stage 1 and 2 national curriculum assessments Contents Summary 3 About this departmental advice 3 Expiry or review date 3 Who is this advice for? 3 Key

More information

PARTIES INITIAL CONSULTATIONS WITH COLLABORATIVE ATTORNEYS

PARTIES INITIAL CONSULTATIONS WITH COLLABORATIVE ATTORNEYS 1 PARTIES INITIAL CONSULTATIONS WITH COLLABORATIVE ATTORNEYS Individual client/potential client meetings with properly trained collaborative attorneys (30-60 minutes) Each attorney should: o ACTIVELY LISTEN

More information