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Investors could have a chance then of comparing the work of differing audit firms, as one firm disclosed it had checked something other auditors did not mention.
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Tax-specific knowledge is a subspecialty within the general domain of auditing knowledge (Bonner and Lewis 1990), but it differs from auditing expertise by the skills and processes learned (Bonner et al. 1992).
Although we edited and analyzed all data extensively and used a quality assessment audit, differing measurement error structures across the three sets of data remains a possible source of heterogeneity.
The way in which the data is analysed and the definitions of average performance differ between audits.
However, the findings from this audit do not differ greatly from published results of other audits and studies, indicating that the management of gout has not improved over the past decade.
In order to determine if there was selection bias in the sample of men included, we investigated whether subjects with a complete AUDIT score differed from those without by comparing the distribution of the characteristics recorded at the interviewer-administered questionnaire for both groups.
These include new developments such as integrated reporting, climate change accounting and water accounting, coupled with an emphasis on sustainability reporting and auditing, and consideration of a range of stakeholders, social issues and differing contexts.
As this was an audit of clinical practice, a range of dialysate calcium concentrations were used by differing numbers of patients.
That has meant coordinating industrial energy audits, feasibility studies and production trials across the four sites, each with differing regional climates that are reflected in localised variations in energy and water consumption.
These 192 dossiers included all of the records meeting our selection criteria during the study period, at the moment the audit took place in that maternity unit; both the study period and audit date necessarily differed for each maternity unit.
The patient groups within the two audit series also differ.
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