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121. The Guidance concentrates on the organizational status of internal audit and the objectivity of internal auditors in achieving the requisite independence.

122. Indeed, the definition of a financial audit explicitly includes examination of systems of internal control whereas the commercial audit does not.

123. In 1284 Edward I appointed him to a commission sent to Ireland to audit accounts there.

124. All local authority auditors are expected to review aspects of value for money as part of their annual audit programme.

125. An additional 115 audit firms active in this market were identified.

126. Smaller practitioners are fed up to the back teeth with all forms of regulation, and audit regulation in particular.

127. The different categories of audit report are seed in Table 3.1.

128. The working party have taken the view that the small company audit is unnecessary and have virtually accused us of being parasites.

129. Doctors should insist on suitable procedures for medical audit as a precondition for collaboration.

130. It is clear that firms are taking the regulatory regime seriously; nearly all have taken steps to comply with audit regulations.

131. Deloitte has an impressive list of audit clients although its management consultancy practice is only half the size of Coopers.

132. But it also has long supported the idea that the small company audit should go.

133. The most comprehensive way of assessing the organization's marketing performance is by means of a marketing audit.

134. The creation of an inventory and an audit trail addresses various problems,[http://sentencedict.com/audit.html] both of theory and practice.

135. Process and outcome criteria are standards against which to audit standards of practice.

136. Primary care contracts will be monitored by the purchasing authority and could include medical audit and reaccreditation in the future.

137. Other oversight bodies would include Select Committees and audit agencies.

138. Our independent non-executive directors have a particularly valuable role especially in relation to audit and remuneration matters.

139. It is these qualities that have made our audit and advisory roles valuable to our clients and to the public interest.

140. Problems can be clearly identified through an audit, and solutions can be found to improve service and nutritional care.

141. Had a brief discussion about B's dinner money owing. 2.55: Internal Audit Officer phoned.

142. None of the companies was reluctant to talk: cutting the audit fee is a popular subject.

143. The purpose of the audit is to add credibility to financial statements for the immediate benefit of the shareholders.

144. What audit trail provisions are available for access or changes to the text?

145. We have undertaken the type of audit Coulter and colleagues suggest, using a small cohort of patients from Northwick Park Hospital.

146. The project is working to identify all the terms required for recording medical records and for other uses, such as medical audit.

147. From this perspective, 1993 looks likely to be another year of substantial audit fee cuts.

148. She says she has not lost a single client and has already won several new audit clients.

149. Historically there has been too much reliance on ex post financial accountability in the form of audit reports and adhoc investigations.

150. Audit results for Lamar and Texas Southern showed athletic programs at each school were losing about $ 300, 000 a year.