tailieunhanh - GREEN PAPER - Audit Policy: Lessons from the Crisis (Text with EEA Relevance)

One debate I have been hearing for years, in the audit profession, is the issue of auditor independence. As a public accountant and CPA I was well aware of the need for independence. When I became a CAE, I studied the IIA Standards and the audit indepen- dence issue. However, the popular theory that, as IA, we could not design controls improvement, sent me into many healthy debates with my contemporary CAEs, directors, and managers. I was told if we ‘‘designed controls’’ we could not independently audit them. With this I disagreed in general. For example, at Phelps we published a booklet on basic controls procedures for desktop computers. To. | EN EN EN EUROPEAN COMMISSION Brussels COM 2010 561 final GREEN PAPER Audit Policy Lessons from the Crisis Text with EEA Relevance EN EN TABLE OF CONTENTS 1. 2. Role of the . Communication by auditors to . International Standards on Auditing ISAs .9 3. Governance and Independence of Audit 4. 5. Concentration and market 6. Creation of a European 7. Simplification Small and Medium Sized Enterprises and . Small and Medium Sized Enterprises SMEs .18 . Small and Medium Sized Practitioners SMPs .19 8. International 9. Next steps . 21 EN 2 .

• Kế toán - Kiểm toán
• Ripening
• Senescence Process
• Root Produced
• Volatile Secondary
• Metabolites
• Mediating Soil Interactions
• Ethylene on qualitative changes during ripening
• Ripening of mango
• Mango (Mangifera indica L )
• Qualitative changes
• Fruit ripening chamber
• Chemicals on the ripening physiology
• Ripening physiology of fruits
• Ripening physiology
• Shelf life of treated fruits
• Hydrogen sulphide
• Comparative analysis of ripening
• Fruit quality as affected
• Artificial ripening agents
• Proper texture
• Uniform peel colour
• BMC Plant Biology
• Fruit Ripening
• Ripening Inhibitor
• Autocatalytic ethylene
• Phase 1 ripening
• Abscisic acid
• IAA retards tomato ripening
• Tomato fruit ripening
• β xanthophylls
• Vitis vinifera
• Asynchronous ripening
• MYB genes
• Early ripening
• MicroRNA profiling analysis
• Grape berry
• Quantitative RT PCR
• Ripening and postharvest behaviour
• Plant material and growth conditions
• Fruit growth and ripening
• Fruit analysis
• Fruit growth
• Plant material
• Chitosan coating
• Low temperature storage condition
• Ripening behaviour
• Chitosan coated sapota fruits
• Quick ripening causes loosening
• Genome Biology
• DNA methylation
• RNA demethylase
• DNA demethylase SlDML2
• Colorless non ripening
• Leaf senescence
• Phytoene desaturase
• Ger anylgeranyl diphosphate
• Hot pepper
• Carotenoid biosynthesis
• Chlorophyll degradation
• Alphonso mango
• Cushioning material
• During road transportation
• Ripening behavior
• Storage of alphonso mango fruits
• RNA seq
• Ester biosynthesis
• Transcriptional regulation
• Ripening fruit
• Actinidia deliciosa
• Cold storage
• Ethylene biosynthesis
• Gene expression
• Kiwifruit ripening
• 1 Methylcyclopropene
• Protein protein interaction
• Musa acuminata
• Transcriptome analysis
• Unripe fruit tissue
• Banana identifies
• Metabolic networks
• Phenolic compounds
• Ultraviolet radiation
• Vitis vinifera L
• Grapevine berry
• Fatty acid metabolism
• Verdejo grapevine cultivar
• Chloroplastic lipoxygenase
• Hydrogen peroxide
• Oxidative stress
• Singlet oxygen
• Long non coding RNA
• Small ncRNAs
• Chinese jujube
• Ziziphus jujuba
• Non climacteric
• Transcriptome sequencing
• Color value
• Whiteness index
• Color parameters of ghee
• Ripening of cream
• Heat clarification temperature
• Flame seedless
• Fruit quality
• Time of ripening
• Fruit quality of flame seedless grape
• Pre harvest application of hydrogen cyanamide
• Plant Biology
• Sulphur compound
• Durio zibethinus L
• Highly popular fruit
• Essential nutrients