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61. Doug Brown, counsel to the state auditor, also declined to discuss findings of the audit.

62. And, in practice, the external auditor will take account of this in carrying out the statutory audit.

63. It will include hierarchical cell and audit trail services and provide provisional Open Systems Interconnection specifications.

64. Mr Marinkovich assumes his seat on the Board effective immediately, and will serve as chairman of the audit committee.

65. The bases and policies used by the audit should be generally acceptable both to the accountancy profession and to the business community.

66. If I ever had to qualify an audit report, I'd run it past Claire first.

67. In fact, the longest continuing presence is often the audit partner.

68. He resigned as chairman after an external audit criticised the way Lauda Air handled foreign currency transactions.

69. Several schools mentioned that they were presently involved in carrying out an audit of health education to monitor provision and delivery.

70. The increase in audit mandate of the six countries discussed has arisen largely because government agencies tend to exercise greater restraint.

71. The report calls for a nationwide audit of endangered species and places to be followed by a nationwide conservation scheme.

72. A small audit committee was elected and the appointments of Vial as Professor and Huntingford as secretary were formally confirmed.

72. Wish you can benefit from our online sentence dictionary and make progress day by day!

73. Key messages include the need to plan audits adequately, to record audit work performed and to maintain adequate quality assurance procedures.

74. The statutory audit of the Health Authorities is now under the Audit Commission's responsibilities.

75. To conduct a successful crime audit you will need to: Assign clear responsibility and provide appropriate resources.

76. There is a high cost in time and money for audit firms in competing in a change in auditors.

77. Good software will provide facilities for automatic audit trails to be kept.

78. Criticism of the audit report proposals is less severe, but still material.

79. More importantly, we retain the quantitative data that allows for post-inspection review or audit.

80. The precise authority and structure of an audit committee will vary depending on the company's circumstances.

81. The manager prompts the subordinate to carry out a personal audit.

82. Environmental audit General property audit - collates information on a building or property portfolio in order to establish a long-term strategic plan.

83. The audit report was also critical of the amount of funds allocated to staff support of citizen participation activities.

84. Cambridgeshire and Solihull, however, were cited as examples of good practice by the Audit Commission in 1986.

85. This would enable a tough general manager to ensure that medical audit did not become simply a talk shop or token activity.

86. The system's audit procedure also allows identification and control of problem areas in the design and communication process.

87. The audit is usually performed by a third party, primarily serving the interests of the party who delegated the responsibility.

88. Lawyers are extorting money from audit firms on the principle that auditors are economically rational and settlements are cheaper than defences.

89. It is interesting to note that there are 94 firms with only one listed audit client.

90. In this respect it could feature as an aspect of the internal audit of a company.