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".
It is unclear whether Google turned a blind eye to the drug ads or did not have sufficient procedures in place to check whether the pharmacy advertisers had been verified.
"In 13 of the 23 audits," the board reported, auditors "did not perform sufficient procedures to identify, assess and respond to the risks of material misstatement of the financial statements due to fraud".
As outlined in previous applications [14, 15], the 3D probability-based ERT method can be considered a self-sufficient procedure, useful to delineate location and shape of the most probable sources of the anomalies detected on the ground surface.
After the brief learning curve, the Signos was sufficient for procedure completion without further imaging for the vast majority of straight-forward studies.
The ORR is bringing charges under health and safety law, accusing Network Rail of "failure to provide and implement suitable and sufficient standards, procedures, guidance, training, tools and resources for the inspection and maintenance of fixed stretcher-bar points".
