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91. But the new regime has encouraged many firms to review their audit procedures and make changes and improvements where necessary.

92. The best reasons are the objectivity and credibility of an independent audit.

93. Choose one of the history units and carry out a detailed audit of the possibilities for cross-curricular links.

94. This view of the statutory audit has other important consequences.

95. The purpose of the audit is to identify a problem and to obtain objective data for analysis.

96. It should be noted that an audit report is an opinion based on an independent examination of available evidence.

97. For external audits identify some one within your firm who can act as a contact point and be present throughout the audit.

98. An audit of unplanned pregnancies seen in one practice also emphasised the need for great care in counselling people using the pill.

99. Unsupported representations, whether oral or written, do not of themselves constitute sufficient audit evidence.

100. Of course, it is not just audit regulation that has been under scrutiny in 1992.

101. The inclusion of added emphasis paragraphs would also undermine the clarity of audit reporting.

102. So he does his own audit before the company audits him.

103. Their energy standard will be assessed by an energy audit carried out by the local authority's energy efficiency unit.

104. As might be expected from the above[http://sentencedict.com/audit.html], the most extensive changes to be made were in procedures for recording audit work.

105. But the audit rate for poor taxpayers earning under $ 25, 000 rose in 1995, to 1. 04 percent.

106. Nevertheless, there are a number of attributes that, in my view, are essential for a truly effective audit committee.

107. Hence the audit process was entirely medically controlled, participation was voluntary, standards set locally and the results kept absolutely confidential.

108. The Celomer factory in Gonfreville has been approved by Deutsche Airbus after top executives carried out a quality audit.

109. I called to get clarification on what she had done and to get some tips on surviving the audit.

110. This makes a change from the 1989/90 accounts which contained a full page of audit qualifications.

111. The audit committee should be formally established as a sub-committee accountable to the board, and the board should appoint its members.

112. At Mr Ugaz's request, the defence minister has ordered an audit of all military purchases since 1990.

113. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the accounts.

114. Relaxation of the small company audit requirement has been Institute policy since the debate resumed in 1985.

115. The balding ex-quality systems audit manager stayed silent for a three-minute hearing at London's Marylebone court.

116. A better solution may well be to pick up the idea of rotating the audit partner every five to 10 years.

117. In addition to the statutory requirements, the form and content of an audit report is governed by requirements laid down in auditing standards.

118. For auditors, 1992 will no doubt be remembered, at least inpart, for the first full year of audit regulation.

119. The annual audit, due in April, would have uncovered the swindle.

120. Price Waterhouse, it seems, was not just investing in the Prudential by dropping the audit fee by 14%.