Exact(3)
Table 1 shows the evolution of these qualified reports from 1998 to 2007.
The texts analysed and the auditors observed and questioned show that, although the use of templates is widespread, there is, in fact, some original writing involved in drafting the reports, especially in reports which draw attention to irregularities in the accounts reviewed (qualified reports).
Of the remaining 18 qualified reports (20 populations), 3 were published in English and 15 in Chinese.
Similar(55)
Closer examination of the dependent variable (PERSISTENCE) shows that in 23 % of the firm-year observations corresponding to companies that received qualified audit reports due to avoidable circumstances, the company persisted in its behaviour, leading to a subsequent qualified audit report.
Therefore, their managers will be less prone to window-dressing accounting figures in order to avoid legal bankruptcy procedures, implying they are less likely to receive qualified audit reports.
Potentially Qualifying reports show specimens that may meet the full TCGA criteria but are missing at least one required value.
5.9% (121/2051) of newly qualified doctors reported a serious illness in their lifetime and 84.7% (1742/2062) reported a serious illness in a close friend or relative.
She first read and performed Shakespeare in Danish verse adaptations, but is one of the few people qualified to report that the poetry loses a lot in translation.
Kaul had performed spine surgeries for which he was not qualified, the report said: "There was nothing in his education or training that provided him with the experience necessary to perform spinal surgeries.
Having covered six sporting events in 24 hours last year, Mike Tanier is uniquely qualified to report for the fan who wants to experience championship hockey, horse racing, track and other sports in one whirlwind day.
(The Law Enforcement Study found that an estimated 115 of the nonfamily abducted children were victims of stereotypical kidnappings and that 90 of these qualified as reported missing).
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