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A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...
Assessing and responding to audit risk in a financial statement audit, with conforming changes as of September 1, 2014: 04-05: 2016: Assessing and responding to audit risk in a financial statement audit, with conforming changes as of October 1, 2016: 05-01: 1983: Audit sampling full-text: 05-02: 1992: Audit sampling full-text: 05-02: 1999 ...
Audit evidence collection is also being improved through audit data analytics, which also provide the auditor the ability to view the entire population of data, rather than just a sample. [4] Viewing greater amounts of data leads to a more efficient audit and a greater understanding of the audit evidence.
The K-SADS-PL is used to screen for affective and psychotic disorders as well as other disorders, including, but not limited to Major Depressive Disorder, Mania, Bipolar Disorders, Schizophrenia, Schizoaffective Disorder, Generalized Anxiety, Obsessive Compulsive Disorder, Attention Deficit Hyperactivity Disorder, Conduct Disorder, Anorexia Nervosa, Bulimia, and Post-Traumatic Stress Disorder. [4]
Data auditing can also refer to the audit of a system to determine its efficacy in performing its function. For instance, it can entail the evaluation of the information systems of the IT departments to determine whether they are effective in protecting the integrity of critical data. [ 2 ]
The Data Collection Form (Form SF-SAC) is a worksheet which recipients must complete online and include with the Single Audit reporting packages sent to the FAC. [4] The worksheet is divided into three parts, and is an important tool for the FAC because it summarizes the entire Single Audit results of a recipient in a few pages, which allows for easier and faster sorting and categorizing.
The main product of the CONSORT Group is the CONSORT Statement, [1] which is an evidence-based, minimum set of recommendations for reporting randomized trials.It offers a standard way for authors to prepare reports of trial findings, facilitating their complete and transparent reporting, reducing the influence of bias on their results, and aiding their critical appraisal and interpretation.
The National Congenital Heart Disease Audit (NCHDA), formerly called the Central Cardiac Audit Database, is a database established in 2000 for quality assurance purposes, to monitor the outcome for an individual who has undergone cardiac treatment. [1] It comprises six national heart disease audits.