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At 15 firms, auditors "did not perform sufficient procedures to test the occurrence, accuracy and completeness of revenue.
In 15 of the 23 audits cited in this week's report, "firms did not perform sufficient procedures to test the occurrence, accuracy and completeness of revenue".
In six of the nine audits where the auditor had to deal with how much securities were worth, "firms did not perform sufficient procedures to test the valuation".
Auditors of seven firms "did not perform sufficient audit procedures to test the accuracy and completeness of certain financial statement disclosures".
We compared the results of FinG 3 and FinG 4, which had similar participant profile and software size, but different training procedures, to test this hypothesis.
For each configuration, we design procedures to test for the cointegration rank as for the number of directions which are changing between the two regimes.
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Also, Google Adsense places advertisements on YouTube pages, and makes money from them, without any proper legal procedure to test whether such pages have been ripped.
A series of logistic regression models were fitted using the GLIMMIX procedure to test these associations.
Hansen originally applied the procedure to test whether financial constraints affect investment decisions.
Lastly, the procedure to test and quantify stability robustness using modified Segregation Probe is presented.
To do this, SVR was introduced as a robust prediction procedure to test note taking activity metrics.
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