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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".
"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".
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Auditors of seven firms "did not perform sufficient audit procedures to test the accuracy and completeness of certain financial statement disclosures".
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.
You acknowledge that it is your responsibility to implement sufficient procedures and virus checks (including anti-virus and other security checks) to satisfy your particular requirements for the accuracy of data input and output.
NW. "It is critical that the department has sufficient procedures in place for responding to this type of incident and that it trains its employees to follow them," said Sen. Joseph I. Lieberman (I-Conn)., chairman of the Senate homeland security committee.
How can we ensure GM foods are safe when some countries do not have sufficient procedures for testing and evaluating any health issues, let alone the impact of novel crops on the environment?
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.
Yet most of the nation's Customs and Border Protection facilities along the border lack sufficient accommodations, staffing or procedures to thoroughly assess health needs or provide more than basic emergency care, a situation that has led to dangerous medical oversights.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com