04562oam 2200481 450 991081697950332120190911100039.01-118-93390-71-118-76538-91-118-76540-0(OCoLC)882286646(MiFhGG)GVRL8FMN(EXLCZ)99371000000012174720140616d2014 uy 0engurun|---uuuuatxtccrFrequently asked questions in ISAs /Steven CollingsChichester, West Sussex :Wiley,2014.1 online resource (xvii, 456 pages) illustrations (some color)Gale eBooksIncludes index.1-118-76541-9 Includes bibliographical references and index.Cover; Title Page; Copyright; Contents; About the Author; Acknowledgements; Preface; Foreword; Frequently Asked Questions; Introduction; Chapter 1 What is the Role of the International Auditing and Assurance Standards Board?; The Clarity Project; Introduction; Objective; Definitions; Requirements; Application and other explanatory material; ISA 260 Communication with Those Charged with Governance; ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management; ISA 450 Evaluation of Misstatements Identified During the Audit; ISA 530 Audit SamplingISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related DisclosuresISA 550 Related Parties; ISA 570 Going Concern; ISA 600 Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors); ISAs in Issue; Chapter 2 Frequently Asked Questions; Who can be an auditor and sign the auditor's report?; What are the fundamental principles of professional ethics?; Integrity; Objectivity; Professional competence and due care; Confidentiality; Professional behaviourWhat gives rise to a threat to an auditor's independence and objectivity and how can those threats be managed?Safeguards to reduce threats to an acceptable level; What are the issues an auditor has to consider before accepting appointment as auditor and how does the auditor deal with conflicts of interest?; Conflicts of interest; Are there any rules governing the way in which fees are charged to clients?; Can a professional accountant accept gifts from a client?; What happens if family or close relationships exist between an auditor and the client?What are the overall purpose and main features of an audit?Main features; Is there a difference between an internal auditor and an external auditor?; What is an 'assurance engagement'?; Audit engagement; Review engagement; Planning; Obtaining sufficient appropriate evidence; Reporting; What terms have to be agreed between an auditor and their client?; What are the responsibilities of auditors in relation to fraud?; Responsibilities of the auditorInteraction between ISA 240 and ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its EnvironmentFraudulent financial reporting; Audit procedures in relation to fraud; How do accounting standards interact with the work of an auditor?; Planning; During the audit; Pre-completion stage of the audit; Who inspects the work the auditor does to ensure they are doing it correctly?; Other non-regulatory inspections; Whatare a 'hot' and a 'cold' file review?; Hot review; Cold reviewCan an auditor prepare the financial statements and then audit them? Auditing has hit the headlines over recent years, and for all the wrong reasons, and in today's environment, the result of negligent auditing can be serious resulting in sizeable fines and even withdrawal of audit registration which can be costly in terms of fee income. Frequently Asked Questions in International Standards on Auditing presents the relevant standards in a concise and jargon-free way, enabling auditors to appreciate the reasoning behind the standards and undertake audit work effectively. This book focuses on the main areas of the auditing standards and also addreAuditingStandardsAuditingStandards.657.45 Collings Steve1638513MiFhGGMiFhGGBOOK9910816979503321Frequently asked questions in ISAs4044305UNINA03360nam 2200805z- 450 991055761470332120220321(CKB)5400000000045255(oapen)https://directory.doabooks.org/handle/20.500.12854/79611(oapen)doab79611(EXLCZ)99540000000004525520202203d2022 |y 0engurmn|---annantxtrdacontentcrdamediacrrdacarrierEnvironmental Disasters and Individuals' Emergency PreparednessIn the Perspective of Psychology and BehaviorBaselMDPI - Multidisciplinary Digital Publishing Institute20221 online resource (138 p.)3-0365-3235-8 3-0365-3234-X Environmental disasters are becoming more frequent. These disasters not only include the most common natural disasters, but also include man-made disasters, such as public health, accident disasters, etc., which have caused greater damage to human society and cities. Because of the limitations of a single government-led model in emergency response, the emergency preparedness of communities, families and individuals are more important. In particular, the emergency preparedness psychology and behavior of individuals directly determine whether or not they can effectively protect themselves and their families in the first time of disaster. This Special Issue focuses on environmental disasters and individuals' emergency preparedness in the perspective of psychology and behavior.Environmental Disasters and Individuals’ Emergency PreparednessEnvironmental Disasters and Individuals’ Emergency PreparednessPsychologybicsscaccidental life insurancecampus signalChinacoping behaviorsCOVID-19cross-validationdisaster awarenessdisaster experiencedisaster preparednessemergency preparedness behaviorhazard of disaster-causing factorsMHO staffmultiple disastersorganizational identificationpandemicplace attachmentpsychological capitalpublic sentimentrisk perceptionself-efficacysimulation and controlsocial networksstructural equation modelstructural regression modelsystem dynamicstheory of planned behaviortrainingtrustvolunteeringvulnerability of disaster-bearerswater resources carrying riskPsychologyHong Yuxiangedt1324193Han ZiqiangedtKim Jong-SukedtLee Joo-HeonedtHong YuxiangothHan ZiqiangothKim Jong-SukothLee Joo-HeonothBOOK9910557614703321Environmental Disasters and Individuals’ Emergency Preparedness3036020UNINA03214nam 2200757z- 450 991058594170332120220812(CKB)5600000000483065(oapen)https://directory.doabooks.org/handle/20.500.12854/91218(oapen)doab91218(EXLCZ)99560000000048306520202208d2022 |y 0engurmn|---annantxtrdacontentcrdamediacrrdacarrierSuperconducting and Graphene-based DevicesBaselMDPI - Multidisciplinary Digital Publishing Institute20221 online resource (120 p.)3-0365-4761-4 3-0365-4762-2 This Special Issue reprint aims to collect new or improved ideas to exploit superconducting materials, as well as graphene, towards achieving innovative devices, either at a small scale, as well as at a large scale. Several potential applications of graphene are enhanced by the possibility to modify its surface to introduce a non-zero bandgap, to tune adhesion and/or hydrophobicity/hydrophilicity, etc. These surface properties are crucial to the realization of graphene-based devices. Papers demonstrating graphene and/or superconducting devices, device processing, characterization, and applications, are particularly welcomed. Topics in this Special Issue include, but are not limited to: Graphene devices Graphene based heterostructures Superconducting interfaces Superconducting devices Electronic, optical, photonic and magnetic properties Surface and interfacial characterization techniques Device integration and fabricationTechnology: general issuesbicsscaccess regionAndreev reflectionbolometerschemicalCI-NEB calculationcurrent-resistance effectsdefective graphene (d-Gr)diffusion barrierenergy gapGFETGr/Si slabgranular aluminum oxidegraphene oxidehigh temperature superconductorsiron-based superconductorsn/anano-junctionnanostructured and microstructured superconductorsnanostructured materialsnanowiresnoise spectroscopyperfect graphene (p-Gr)photodetectorsproximity effectquantum electronicsRFsingle-photon detectorssuperconducting devicessuperconducting nanowiressuperconducting order parametersuperconductivitytransition-metal dichalcogenidestransport propertiesvapor depositionWS2Technology: general issuesGiubileo Filippoedt1324166Giubileo FilippoothBOOK9910585941703321Superconducting and Graphene-based Devices3035982UNINA