TAILIEUCHUNG - Consideration of Fraud in a Financial Statement Audit

As indicated above, in some instances, the Commissioner may decide to utilise powers conferred under section 24 of the Data Protection Acts and order an inspection team comprised of authorised officers to arrive unannounced at the premises of a particular data controller or data processor. In such cases, authorised officers will carry official photo identification and a signed letter from the Commissioner on logo-headed paper. Authorised officers are then required to inform the data controller or data processor of their intention to audit the organisation immediately under the aforementioned powers designated to them in the Data Protection Acts 1988 &. | Consideration of Fraud in a Financial Statement Audit 163 AU Section 316 Consideration of Fraud in a Financial Statement Audit Supersedes SAS No. 82. Source SAS No. 99 SAS No. 113. Effective for audits of financial statements for periods beginning on or after December 15 2002 unless otherwise indicated. Introduction and Overview .01 Section 110 Responsibilities and Functions of the Independent Auditor paragraph .02 states The auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement whether caused by error or fraud. footnote omitted 1 This section establishes standards and provides guidance to auditors in fulfilling that responsibility as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards GAAS .2 .02 The following is an overview of the organization and content of this section Description and characteristics of fraud. This section describes fraud and its characteristics. See paragraphs .05 through .12. The importance of exercising professional skepticism. This section discusses the need for auditors to exercise professional skepticism when considering the possibility that a material misstatement due to fraud could be present. See paragraph .13. Discussion among engagement personnel regarding the risks of material misstatement due to fraud. This section requires as part of planning the audit that there be a discussion among the audit team members to consider how and where the entity s financial statements might be susceptible to material misstatement due to fraud and to reinforce the importance of adopting an appropriate mindset of professional skepticism. See paragraphs .14 through .18. 1 The auditor s consideration of illegal acts and responsibility for detecting misstatements resulting from illegal acts is defined in section 317 Illegal Acts by Clients. For those illegal acts that are .

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• Plant Genes
• Abiotic Stress
• Tumors (GEP NETs)
• Diagnosis and Management
• Neuroendocrine Carcinoma
• Unknown Primary
• BMC Plant Biology
• Plastochron length
• Plant architecture
• GmSPL9 genes
• Glycine max
• Comprehensive analysis of chloroplast introncontaining genes
• Chloroplast introncontaining genes
• Conserved splice sites in dicot and monocot plants
• Determination of splice sites
• Chloroplast genes during plant growth
• Ebook Plant pathology
• Plant pathology
• Plant pathology (Fifth edition)
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• How pathogens attack plants
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• Nicotiana benthamiana
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• Nepenthes khasiana
• Leaf transcriptome
• Pitcher development and evolution
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• Expression patterns
• Tissue specificity
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