A financial audit is conducted to provide an opinion whether "financial statements" are stated in accordance with specified criteria. The criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organisation. In providing an opinion whether financial statements are stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements; the audit opinion is intended to provide reasonable assurance, but not absolute assurance, that the financial statements are presented in all material respects, and/or give a true and fair view in accordance with the financial reporting framework. The purpose of an audit is to provide an objective independent examination of the financial statements, which increases the value and credibility of the financial statements produced by management, thus increase user confidence in the financial statement, reduce investor risk and reduce the cost of capital of the preparer of the financial statements.
In accordance with the US GAAP, auditors must release an opinion of the overall financial statements in the auditor's report. Auditors can release three types of statements other than an unqualified/unmodified opinion; the unqualified auditor's opinion is the opinion. A qualified opinion is that the financial statements are presented in all material respects in accordance with US GAAP, except for a material misstatement that does not however pervasively affect the user's ability to rely on the financial statements. A qualified opinion can be issued for a scope limitation, of limited significance. Further the auditor can instead issue a disclaimer, because there is insufficient and appropriate evidence to form an opinion or because of lack of independence. In a disclaimer the auditor explains the reasons for withholding an opinion and explicitly indicates that no opinion is expressed. An adverse audit opinion is issued when the financial statements do not present due to departure from US GAAP and the departure materially affects the financial statements overall.
In an adverse auditor's report the auditor must explain the nature and size of the misstatement and must state the opinion that the financial statements do not present in accordance with US GAAP. Financial audits are performed by firms of practicing accountants who are experts in financial reporting; the financial audit is one of many assurance functions provided by accounting firms. Many organizations separately employ or hire internal auditors, who do not attest to financial reports but focus on the internal controls of the organization. External auditors may choose to place limited reliance on the work of internal auditors. Auditing promotes transparency and accuracy in the financial disclosures made by an organization, therefore would reduce such corporations concealmeant of unscrupulous dealings. Internationally, the International Standards on Auditing issued by the International Auditing and Assurance Standards Board is considered as the benchmark for audit process. All jurisdictions require auditors to follow the ISA or a local variation of the ISA.
Financial audits exist to add credibility to the implied assertion by an organisation's management that its financial statements represent the organisation's position and performance to the firm's stakeholders. The principal stakeholders of a company are its shareholders, but other parties such as tax authorities, regulators, suppliers and employees may have an interest in knowing that the financial statements are presented in all material aspects. An audit is not designed to provide absolute assurance, being based on sampling and not the testing of all transactions and balances. A misstatement is defined in ISA 450 as an error, omitted disclosure or inappropriate accounting policy. "Material" is an omission that would affect the users decision. Audits exist because they add value through easing the cost of information asymmetry and reducing information risk, not because they are required by law. For collection and accumulation of audit evidence, certain methods and means adopted by auditors are: Posting checking Testing the existence and effectiveness of management controls that prevent financial statement misstatement Casting checking Physical examination and count Confirmation Inquiry Observation inspection Year-end scrutiny Re-computation Tracing in subsequent period Bank reconciliation Vouching Verification of existence, ownership and value of assets and determination of the extent and nature of liabilitiesFinancial audit is a profession known for its male dominance.
According to the latest survey, it found that 70%-80% of the financial auditors are male, with 2% being female and the rest being a mixture of both. Greenwood et al. defined the audit firm as professional partnership which has a decentralized organization relationship between the national head office and local offices. Local offices can make most decision except for the drawing up professional standard and maintaining it; the Big Four are the four largest international professional services networks, offering audit, tax, advisory, corporate finance, legal services. They handl
Robert Armstrong was an American film and television actor remembered for his role as Carl Denham in the 1933 version of King Kong by RKO Pictures. He uttered the famous exit quote, "'it wasn't the airplanes, T'was beauty killed the beast," at the film's end. Born Robert William Armstrong in Saginaw, lived in Bay City, Michigan until about 1902 and moved to Seattle, Washington, he attended the University of Washington, where he studied law, became a member of Delta Tau Delta International Fraternity. Armstrong gave up his studies to manage his uncle's touring companies. In his spare time, Armstrong wrote plays, which led to him appearing in one of them when it was produced. Armstrong served in the United States Army in World War I, upon his return home after the war, Armstrong discovered his uncle had died while he was away. In 1926, he appeared for a season on the British stage. Armstrong's silver screen career began in 1927 when he appeared in Pathé's silent drama The Main Event, he appeared in 127 films between 1927 and 1964.
He is best known for his role as director Carl Denham in King Kong. Months he starred as Carl Denham again in the sequel, Son of Kong, released the same year, he resembled King Kong producer and adventurer Merian C. Cooper, Cooper used him in several films as more or less a version of himself; the Most Dangerous Game was filmed at night on the same jungle sets as King Kong, shot during the day, with Armstrong and Fay Wray starring in both pictures. In 1937, Armstrong starred in With Music, released by Grand National Films Inc.. He worked throughout the 1930s and 1940s for many film studios. Prior to World War II, in 1940, Universal Pictures released Enemy Agent, about countering a Nazi spy ring. In the film, Armstrong co-starred with Richard Cromwell and Jack La Rue. In 1942, he was reteamed with Cromwell in Baby Face Morgan, a notable B movie for PRC. In that decade, Armstrong played another Carl Denham-like leading character role as "Max O'Hara" in 1949's Mighty Joe Young; this film was another stop-motion animation giant gorilla fantasy, made by the same King Kong team of Merian C. Cooper and Ernest B.
Schoedsack. In the 1950s, he appeared as Sheriff Andy Anderson on Rod Cameron's syndicated western-themed television series, State Trooper. Armstrong made four guest appearances on Perry Mason during its nine-year run on CBS: in 1961 he played the title character and murder victim Captain Bancroft in "The Case of the Malicious Mariner". Peggy Allenby Ethel Virah Smith Gladys Dubois Claire Louise Frisbie Armstrong died of cancer in Santa Monica, California, he and King Kong's co-producer, Merian C. Cooper, died within sixteen hours of each other. Robert Armstrong on IMDb Robert Armstrong at AllMovie Robert Armstrong at the Internet Broadway Database Robert Armstrong at Virtual History
Dance in China has a long recorded history. Depictions of dancing in China appeared over 4,000 years ago; the early dances may be folk dances or ritual dances. The most important of the early dances served important ritual and ceremonial roles and are known as yayue which continued to be performed at the imperial court until the Qing dynasty. A profusion of dances in popular and court entertainment as well as folk dances have been recorded in ancient texts; the art of dance in China reached a peak during the Tang dynasty. Dancing as an individual art form declined in the eras when dances become incorporated into operas and female dancing declined when footbinding became more prevalent. In more recent times dance has enjoyed a resurgence, it is performed by the public and professionals alike. There are continuous records of Chinese dances for over two thousands years; some forms of dancing still performed today, for example, dancing with long sleeves has been recorded at least as early as the Zhou dynasty.
Some of the best-known Chinese dances, such as the Lion dance, can be traced to the Tang dynasty or earlier, while others may have existed different forms in the early eras, while others were known from at least the Song era. While many Chinese dances have ancient pedigree, dance is a continually evolving art form and modern developments in Chinese dances are continuing apace. Pictorial representations of dance have been found in Chinese pottery as early as the Neolithic period, showing people dancing in a line holding hands; the earliest Chinese character for "dance", appears in the oracle bones and represents a dancer holding oxtails in each hand. According to the Lüshi Chunqiu: "In former times, the people of the Getian clan would dance in pairs with oxtails in hand, stamping their feet and singing eight stanzas."Primitive dance in ancient China was associated with sorcery and shamanic ritual. An early shape of the Chinese character for sorcerer, wu, represented dancing shamans or their sleeves.
There are many ancient records of shamans and sorcerers who danced, for example performing the rain dance at time of drought. The rain dance platform is mentioned in many ancient texts including the Analects of Confucius. Ancient Chinese texts such the Rites of Zhou record dances of the early period; the most important of the Zhou dynasty dances are the six dances termed the "Great Dances" that were performed to venerate Heaven, gods, ancestors or legendary figures. These six dances formed part of the system of court music and dance first established during the Western Zhou dynasty known as Yayue. Music and dance were considered integral parts of a whole, each dance would have a piece of music associated with it; these six dances were said to have originated from the time of six historical or legendary figures: Yunmen Dajuan, from the Yellow Emperor era, performed for the veneration of the sky. Daxian, from the Emperor Yao era, for the veneration of the earth. Daqing, from the Emperor Shun era, for the veneration of Gods of the Four Directions, or the sun, moon and seas.
Daxia, in honour of Yu the Great, for the veneration of mountain and rivers. Dahu, from Tang of Shang dating to the end of the Xia Dynasty, for the veneration of female ancestors. Dawu, in praise of King Wu of Zhou, used for ancestral worship. Dashao was a dance said to date from the time of Emperor Shun, the dancers may have dressed up as birds and beasts. One of the earliest documents, mentioned the ritual of "beating on the stones as all the wild animals dance"; the performance of the dance was regarded by Confucius. Daxia was a dance performed in praise of Yu the Great of the Xia dynasty, famous for his work on flood control. In this dance, 64 performers danced bare-chested wearing fur caps and white skirts; the movements of the dance may imitate the manual labour performed during flood control. These formal dances were divided into two types and military. In a Civil Dance, dancers held item such as feather banners in their hand, Military Dance involved brandishing of weapons. Dawu was an important dance in six parts describing the military exploits of King Wu of Zhou, may involve martial elements such as the use of weapons.
Another six formed what was called the "Small Dances", to be performed by younger members of the aristocracy in minor ceremonies and sacrifice rituals. These are: Five-Colour Silk Dance, performed for the worship of the Grain Gods. Feather Dance, as tribute to ancestral temples or the Gods of the Four Directions. Imperial Dance, performed as homage to the Gods of the Four Directions or as a rain dance. Yak-tail Banner Dance, performed at sacrificial sites in Biyong, a seat of learning. Shield Dance, performed for military purpose or for the veneration of mountains and rivers. Dance of the People, performed in honour of the stars or ancestral temples. All the dances involved dancers holding objects such as feather plumes, yak-tails or shield, except the Dance of the People, focused on sleeve movements. Aside from the formal and ritual dances and folk dances are mentioned in ancient texts. In the Book of Rites, it is recorded that Marquis Wen of Wei expressed concerns about falling asleep during the measured and
Tabaga is a rural locality, the only inhabited locality, the administrative center of Taragaysky Rural Okrug of Megino-Kangalassky District in the Sakha Republic, located 38 kilometers from Nizhny Bestyakh, the administrative center of the district. Its population as of the 2010 Census was 892, of whom 443 were male and 449 female, down from 1,098 as recorded during the 2002 Census. Official website of the Sakha Republic. Registry of the Administrative-Territorial Divisions of the Sakha Republic. Megino-Kangalassky District. Государственное Собрание Республики Саха. Закон №173-З №353-III от 30 ноября 2004 г. «Об установлении границ и о наделении статусом городского и сельского поселений муниципальных образований Республики Саха », в ред. Закона №1058-З №1007-IV от 25 апреля 2012 г. «О внесении изменений в Закон Республики Саха "Об установлении границ и о наделении статусом городского и сельского поселений муниципальных образований Республики Саха"». Вступил в силу со дня официального опубликования.
Опубликован: "Якутия", №245, 31 декабря 2004 г
George Robert Urban was a Hungarian writer, best known as a broadcaster for Radio Free Europe. Gyorgy Robert Ungar was born on 12 April 1921 in Hungary, he attended Budapest University and left Hungary for the United Kingdom in 1948, where he took up further studies at London University. On 1 April 1955 he was naturalised as a British subject under the name George Robert Urban. Urban began work for the BBC Hungarian service, he was a radio broadcaster for a number of years for the BBC World Service and joining RFE in 1960, becoming its director for a period in the 1980s. Urban is known for his writing for Encounter magazine, his journalism and book writing drew on long dialogues, in effect extended interviews, from his work at RFE, involving major intellectual and political figures who were prepared to engage with the Cold War. He published a study of the Georgekreis, an early enthusiasm, continuing shaper of his attitudes. In 1985, he signs a petition in support for the far-right paramilitary Contras.
Urban was twice married. Kinesis and stasis. Urban Détente What is Eurocommunism? Editor Eurocommunism: Its Roots and Future in Italy and Elsewhere Communist Reformation: Nationalism and Change in the World Communist Movement Can the Soviet System Survive Reform?: Seven Colloquies About the State of Soviet Socialism Seventy Years After the Bolshevik Revolution End of Empire: The Demise of the Soviet Union Diplomacy and Disillusion at the Court of Margaret Thatcher: An Insider's View Radio Free Europe and the Pursuit of Democracy: My War Within the Cold War