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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 ...
There are two primary levels at which objectives (and also controls) are defined: entity-level and assertion level. An example of an entity-level control objective is: "Employees are aware of the Company's Code of Conduct." The COSO 1992–1994 Framework defines each of the five components of internal control (i.e., Control Environment, Risk ...
The Hype About Hydrogen: Fact and Fiction in the Race to Save the Climate is a book by Joseph J. Romm, published in 2004 by Island Press and updated in 2005. The book has been translated into German as Der Wasserstoff-Boom. [1] Romm is an expert on clean energy, advanced vehicles, energy security, and greenhouse gas mitigation. [2] [3]
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]
Romm explains that we already possess the technologies and know-how we need to reduce greenhouse gas emissions." [17] In 2008, the Greenpeace staff blog noted, "If you’re concerned about global warming and want to do something about it, Joseph Romm’s Hell and High Water ...is a fantastic primer. ... Romm clearly and concisely details the ...
Basic Economics is a non-fiction book by American economist Thomas Sowell published by Basic Books in 2000. The original subtitle was A Citizen's Guide to the Economy , but from the third edition in 2007 on it was subtitled A Common Sense Guide to the Economy .
Romm in 2017. Ethel Grodzins Romm (March 3, 1925 – November 9, 2021) was an American author, journalist, project manager and environmental technology company CEO. She also served as Co-Chair of the Lyceum Society of the New York Academy of Sciences. Romm graduated from high school in 1942 and trained as a mechanical engineering draftsman.
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