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Evidence of a lower incidence of revisions when firms release preliminary earnings subsequent to the audit report date is consistent with auditing increasing the reliability of information in the preliminary releases.
Two other reports, including data from the first or second years of QOF, suggest that QOF data are consistent with audits of individual patient records (10, 11).
Audit committee should consider the extent to which audit fees are consistent with the audit plan and a quality audit.
The higher male to female ratio is consistent with previous audit series [ 4], possibly reflecting the higher incidence of ischaemic heart disease in males.
To be consistent with the AUDIT, the same cut-off of six standard drinks (of approximately 10 g ethanol each) was used for women and men.
Also, a one-off audit may not be representative of items typically offered for sale although, for vending, interim reports from the contractor were consistent with the audit findings.
A conversion to GA was considered to have occurred in any patient who had an epidural in-situ (all our patients) and subsequently utilised GA, consistent with the audit definition of the Royal College of Anaesthetists [ 18].
Normally these letters say something like what KPMG wrote: "We conducted a thorough evaluation of the matters identified in the draft report and addressed the engagement-specific findings in a manner consistent with PCAOB auditing standards and KPMG policies and procedures".
This is consistent with previous audits of the GDS.
These findings are consistent with program audits from other conflict zones in resource-limited settings.
Their published reserves are consistent with the independent audit, and they are consistent with the experience in the U.S. of reserves growth despite significant oil production.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com