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Norma Romm is a South African critical systems thinker interested in transformative research. [1] She is a professor at the Department of Adult, Community, and Continuing Education at the University of South Africa .
Download QR code; Print/export Download as PDF; Printable version ... in a financial audit, measures the auditor's assessment at the assertion level of the likelihood ...
For example, an auditor may: physically examine inventory as evidence that inventory shown in the accounting records actually exists (existence assertion); inspect supporting documents like invoices to confirm that sales did occur (occurrence); arrange for suppliers to confirm in writing the details of the amount owing at balance date as evidence that accounts payable is a liability (rights ...
Joseph J. Romm, an American physicist, climate change and energy security expert, in his 1993 book Defining national security: the nonmilitary aspects takes Ullman's 1983 definition of threat as a starting point and lists security from narcotic cartels, economic security, environmental security and energy security as the non-military elements of national security.
[3] [4] Financial statement assertions provide a framework to assess the risk of material misstatement in each significant account balance or class of transactions. [5] Both United States and International auditing standards include guidance related to financial statement assertions, although the specific assertions differ.
If you’re a retiree coming into the new year, it’s a great time to think through your financial goals for the next 12 months. This could be an opportunity to rebalance your portfolio to reduce ...
Thousands of miles from Washington, where the funeral of Jimmy Carter is set for next week, an Indian village named after the former U.S. president fondly remembers his visit almost 50 years ago ...
A review in USA Today called the book "a gut-wrenching wakeup call". [9] Thomas L. Friedman, in his op-ed column in The New York Times, called the book "insightful", agreeing with Romm's arguments in the book that the proposed "cap and trade" climate bill "is a step in the right direction toward reducing greenhouse gases and expanding our base of clean power technologies". [10]