2021.09.16 23:06 horresword So my papa gave me some coins one Venezuelan and the other I think Irish
|submitted by horresword to coins [link] [comments]|
2021.09.16 23:06 Vinnie908 Mikes Cigar Sampler Pack
2021.09.16 23:06 volcomchic4 My new kitten is a natural
|submitted by volcomchic4 to SupermodelCats [link] [comments]|
2021.09.16 23:06 Str1ker50 World Record Attempt pt2 F4F
I'm attempting to get a world recording timing while speedrunning today at twitch.tv/Str1ker50
If you follow me during the run I will follow you back as soon as I can
You can also message me on here if I forget :)
submitted by Str1ker50 to TwitchFollowers [link] [comments]
2021.09.16 23:06 AndrewGibb2 Is my proof about cardinalities valid?
I want to proof that |(0,1)|=|(0,1)x|(0,1)|, my approach is to consider the function f:(0,1)x(0,1)->(0,1) that maps (0.x_1x_2x_3...,0.y_1y_2y_3...) to 0.x1y_1x_2y_2... where those x_i and y_i are numbers from 0 to 9. Now I have to verify that f is indeed a bijection. Sps f(a)=f(b) then this means that f(a)=0.x_1y_1x_2y_2...=f(b)=0.x'_1y'_1x'_2y'_2... but this is only the case if x_i=x'_i and y_i=y'_i so if a=b. This shows injectivity, for surjectivity if we take a in (0,1), so a=0.x_1x_2x_3x_4... now let b=(0.x_1x_3x_5...,0.x_2x_4x_6...) then indeed f(b)=a. Hence f is surj, so f is bijective. Is this any good? Thx in advance!
submitted by AndrewGibb2 to cheatatmathhomework [link] [comments]
2021.09.16 23:06 Churple7 IIL Summerboy by Lady Gaga WWIL?
2021.09.16 23:06 DavenKyu I fucked up everything.
I thought that if I create a build with 10 endurance, I could get 10 implants from Usanagi to reach maximum agility. Well, guess what? I'm here at the clinic for my second agility implant but surprise! you can only get one implant per SPECIAL atribute. I'm fucked up. I fuck up the whole gameplay.
submitted by DavenKyu to falloutnewvegas [link] [comments]
2021.09.16 23:06 kimchijae She’s from the UK and I thought I was being clever
|submitted by kimchijae to Tinder [link] [comments]|
2021.09.16 23:06 Horror-Emotion5369 13 year old looking for friends.
2021.09.16 23:06 MrPiggah Where to find a good spiderman costume in time for Halloween?
2021.09.16 23:06 AdRepresentative7600 The Public Company Accounting Inspections
Introduction The Public Company Accounting Oversight Board (PCAOB) is an organization that was established by the Sarbanes-Oxley Act of 2002 in order to oversee and control the audits of public companies (Anandarajan and Kleinman 114). The organization exists to ensure that investors have access to independent and accurate audits, which helps to protect their and public interests. The PCAOB’s vision is to “promote public trust in both the financial reporting process and auditing profession” (PCAOB “Mission and Vision”). Globalization has increased the need to detect and highlight corporate wrongdoings in an effective and timely manner. Therefore, it is hard to overestimate the importance of the audit industry for the modern economy. This paper aims to review audits of four public companies conducted by the PCAOB: Ernst & Young LLP, Grant Thornton LLP, RSM US LLP, and KPMG LLP. The paper will analyze the audit reports in order to better understand the deficiencies detected during audit engagements in terms of their types and categories. Analysis Ernst & Young LLP Ernst & Young LLP is a public accounting company whose degree of compliance was assessed by the PCAOB in 2015, according to the Sarbanes-Oxley Act of 2002 (PCAOB “Ernst & Young” 1). An inspection team reviewed portions of 55 audits conducted by the company and detected a number of deficiencies associated with testing internal controls over financial reporting (ICFR) (PCAOB “Ernst & Young” 4). Out of 16 audits that appear in the report, 14 audits had substantive testing deficiencies associated with judgment on financial statements (PCAOB “Ernst & Young” 4). Furthermore, out of these 14 audits, 3 audits contained deficiencies in substantive testing that resulted from the overreliance on excessive controls (PCAOB “Ernst & Young” 4). As is evident from the report, Ernst & Young LLP failed to properly test whether its internal controls meet their objective. It is a common deficiency that prevents either management or employees or both to discover and eliminate misstatements in a timely manner. The report also reveals that the operating effectiveness of the company’s controls lacked in 8 audits (PCAOB “Ernst & Young” 5). It means that the auditor did not obtain evidence that controls functioned properly over a sufficient period of time. It can be argued that deficiencies reveled during the audit engagement show that the company’s control environment is inadequate. The information obtained with the help of the audit conducted by the PCAOB can be used to engage in remedial actions. Employee surveys can provide the management of the organization with valuable insights into the effectiveness of Ernst & Young LLP’s control environment. It has to be borne in mind that management efforts or “tone at the top” (IPPF 9) are essential in establishing a proper control environment. The audit of Ernst & Young LLP revealed that the following accounts and auditing areas were associated with some types of deficiencies: business combinations, inventory accounts, impairment of goodwill and intangible assets, long-lived assets, period-end financial reporting process, revenue, and allowances among others (PCAOB “Ernst & Young” 33). The deficiencies detected by the inspection team were related to the application of the following standards: AS 5, AS 9, AS 13, AS 14, AS 15, AU 328, AU 329, AU 331, AU 341, AU 342, and AU 350 (PCAOB “Ernst & Young” 32). The company’s response shows that it is intent on taking remedial actions aimed at eliminating its audit deficiencies and enhancing the effectiveness of its control environment. Grant Thornton LLP The inspection of Grant Thornton LLP concentrated on 34 audits performed by the company (PCAOB “Grant Thornton” 2). Grant Thornton LLP’s judgments about materiality were not questioned by the inspection team. However, the results of the inspection show that 9 audits contained deficiencies associated with testing controls for the ICFR opinion (PCAOB “Grant Thornton” 4). Also, all audits were associated with deficiencies in substantive testing for the opinion on issuer’s financial statements. Moreover, 4 audits contained deficiencies that resulted from the overreliance on controls that were not properly tested (PCAOB “Grant Thornton” 4). As for the types of audit procedures that were deficient, the most common ones include failure to properly evaluate the issuer’s data, failure to perform proper testing, and failure to properly test controls, their design, and effectiveness. For example, the company did not obtain sufficient evidence when issuing its opinion on a significant category of the issuer’s revenue. Namely, Grant Thornton LLP evaluated and compared gross margins without assessing their components. The analytical procedures conducted by the company were not sufficient for drawing reasonable audit conclusions. Even though Grant Thornton LLP evaluated gross margin percentages of the issuer in order to ensure that they conform to a predictable pattern derived from prior-year margins, it did not exercise a sufficient level of professional skepticism. It is hard to overestimate the importance of professional skepticism in auditing, which should be applied “as a means of enhancing the auditor’s ability to identify risks of material misstatement and to respond to the risk identified” (ACCA). The inspection of Grant Thornton LLP revealed deficiencies associated with the following accounts and auditing areas: impairment of goodwill and intangible assets, income taxes, insurance reserves, inventory and related reserves, investment securities, property, plant, and equipment, revenue, accounts receivable, and allowances among others (PCAOB “Grant Thornton” 22). The deficiencies discovered by the inspector fall in the following categories of auditing standards: AS 5, AS 13, AS 14, AS 15, AU 328, AU 329, AU 331, and AU 336 (PCAOB “Grant Thornton” 21). It has to be noted that Grant Thornton LLP’s response to the report shows that the company acknowledges the importance of independent inspections conducted by the PCAOB and wants to improve the quality of its audits. RSM US LLP The audit of RSM US LLP was conducted in 2015, in accordance with the Sarbanes-Oxley Act of 2002 (PCAOB “RSM US” 1). The inspection concentrated on 15 issuer audits performed by the company (PCAOB “RSM US” 3). The inspection team revealed deficiencies in 3 audit engagements associated with testing controls for the ICFR opinion (PCAOB “RSM US” 5). Also, 4 audit engagements conducted by RSM US LLP contained deficiencies related to the substantive testing for the financial statements (PCAOB “RSM US” 5). The audit team concluded that 3 audits contained deficiencies caused by the overreliance on controls that were not properly tested (PCAOB “RSM US” 5). The following two types of audit procedures associated with deficiencies were identified in the report: a failure to test the design and operating effectiveness of controls and failure to sufficiently test accounts. For example, when assessing allowance for loan losses (ALL), the company did not evaluate the objectivity of third parties reviewing loans. Furthermore, the company failed to engage in direct testing of both methodology and control activities performed by the third parties. The deficiencies in RSM US LLP’s control testing suggest that the company has to address a number of underlying issues. There is ample evidence suggesting that “improper application of the top-down approach detailed in the auditing standards, including overreliance on entity-level controls” (PCAOB “Internal Controls” 3) is the root cause of deficiencies in the testing of internal controls. In order to eliminate deficiencies identified by the inspection team, RSM US LLP has to improve its training and guidance. The PCAOB also suggests that “decreases in audit firm staffing through attrition or other reductions, and related workload pressures” (PCAOB “Internal Controls” 3) are detrimental to the quality of control testing. The company will also benefit from improving communication between its information system professionals and an engagement team (PCAOB “Internal Controls” 3). The inspection of RSM US LLP revealed deficiencies associated with the following accounts and auditing areas: revenue, ALL, and business combination (PCAOB “Grant Thornton” 22). KPMG LLP The inspection of KPMG LLP was conducted in 2015, in accordance with the Sarbanes-Oxley Act of 2002 (PCAOB “KPMG” 1). The inspection team reviewed and analyzed 49 issuer audits in order to assess the degree of the company’s compliance with auditing standards (PCAOB “KPMG” 1). The majority of audits reviewed by the board were associated with deficiencies. Namely, 17 out of 20 issuer audits contained deficiencies related to testing controls for the ICFR opinion (PCAOB “KPMG” 4). Also, 14 audit engagements conducted by KPMG LLP contained deficiencies related to the substantive testing for the financial statements (PCAOB “KPMG” 4). Out of these 14 audits, 7 audits contained deficiencies caused by the overreliance on controls that were not properly tested (PCAOB “KPMG” 4). The following types of the most frequently identified audit deficiencies are described in the report: failure to test the design and operating effectiveness of controls and failure to sufficiently test accounts. Just like the previous company, KPMG LLP has to put more emphasis on the improvement of deficiencies associated with control testing. Sometimes, it can be challenging to understand and document controls within a system. The combination of approaches such as “talking to the client, internal control and internal control evaluation questionnaires, narrative notes and flowcharts” (ICAEW 2) that is necessary for auditees of large scope and size further complicates the issue. Moreover, auditors are often restrained by budgets; therefore, they spend less time on testing internal controls, which results in deficiencies. In order to improve its audit approach, KPMG LLP has to revise the control risk assessment in the areas that have deviations exceeding the tolerable level. The inspection of RSM US LLP revealed deficiencies associated with the following accounts and auditing areas: business combinations, cash flows, ALL, income taxes, inventory, securitizations, investments, derivatives, and revenue among others (PCAOB “Grant Thornton” 22). Conclusion The analysis of the inspections conducted by the PCOAB has shown that Ernst & Young LLP, Grant Thornton LLP, RSM US LLP, and KPMG LLP had deficiencies in their audits. However, even though the audit approaches of the companies lacked in quality, those deficiencies did not exceed the tolerable level. The paper has shown that the companies did not exercise a sufficient level of professional skepticism and needed to work on the improvement of their audit practices.
submitted by AdRepresentative7600 to customwritinghelp [link] [comments]
2021.09.16 23:06 NoodleNinja8108 Weir experience around February 2019
I’m adding in the February 2019 thing incase anyone experienced something like what I’m about to talk about or experienced something in general. It would’ve been mid day I’m out with my older sister and cousins as we wanted to get away from the commotion at home. (my grandma was very sick) So we go into this bakery store and get something to eat we walk back outside and I mention the same thing I already mentioned that morning about this brand of vans that are popular to use around here “yea didn’t you already say that” I believe my sister said that, next thing I know I’m staring at the brand of van as it drives by and this extremely loud ringing comes over and everything goes extremely yellow. I don’t really remember anything after that but I remember no one noticing anything out of the ordinary in my actions after that. I do not believe this would’ve been due to stress as for some reason I was very calm about the whole situation at home I didn’t really know what to feel.
Anyway wether or not this was some health issue I’d love to hear ur opinions or stories similar to this.
submitted by NoodleNinja8108 to Glitch_in_the_Matrix [link] [comments]
2021.09.16 23:06 Tah000 why was the early muslim expansion so successful in such a short period of time?
2021.09.16 23:06 MCHi11 Maple trees and early foliage.
My maple trees seem to be some of the earliest trees to go into foliage in my area. They are also usually a week or two ahead of the trees in my neighborhood. About 7-10 years ago the previous owner logged all of the soft woods and left hard woods (Elm, Beech, birch and maples). I worry my maples are in poor health since they “turn” earlier than others. Should I be worried?
submitted by MCHi11 to dendrology [link] [comments]
2021.09.16 23:06 Buny1O1 Permit, Business License and Zoning???
Ok this is gonna be a long one guys... So I had a Pitbull I am currently boarding and one thing led to another and Rover told me to contact animal control for neglect and abuse from the pups owner. When the animal control agent came here she immediately asked for our zoning and permit and business license. I thought this was all handled from Rover? She said Rover doesn't cover any of those and that its the sitters job to acquire them. So what do I do now? How do I get those? Any ideas? Advice?
submitted by Buny1O1 to RoverPetSitting [link] [comments]
2021.09.16 23:06 Aussiepride345 Please I need help
How can I handle losing someone very important to you, my cousin killed himself because of online bullying and I cry over it all most very night he was like a big brother to me, we would play video game together for hours and he would ride over to my house and helped me with my homework and after that we would go a bike ride to the gas station and get some hot chip I can’t believe that he did it I thought of him as the strongest minded person but now he’s gone and I just sit in my room all day thinking about him and crying if they is anyway that I can help myself please tell me and an Anything I can see him sometimes in the corner of eyes and hear his voice time to time. Please if someone can give advice about dealing with this I would be very thankful.
submitted by Aussiepride345 to TalkTherapy [link] [comments]
2021.09.16 23:06 Savings_Act_6073 Hurry Up/No Huddle Offense:
I would love one of our beat reporters to ask A. Smith one question: why did we not go back to the hurry up/no huddle after our first two drives. Clearly it worked when Ryan called the plays at the line.
Our first two drives in no huddle/hurry up produced in a big way:
In our other 9 series we huddled up and slowed the pace of play. The results:
1. Plays: 29 2. TOP: 11 min 3. Yards: 150 4. Scoring Drives: 2 5. 1st Downs: 13
Clearly the hurry up was on point. Why on earth did we move away from it? Any ideas?
1. Plays: 36 2. TOP: 17 min 3. Yards: 110 4. Scoring Drives: 0 5. 1st Downs: 6
2021.09.16 23:06 ubumcom SD Bullion Now Charging Sales Tax
I was going to make my biweekly purchase and then stopped due to tax being added to legal tender coins. Sucks for SD. I guess I'll buy from JM or BE this week and in the future.
Thank you for contacting the sales team at SD Bullion!
The state of Ohio has announced that they will end the collection of sales tax on precious metals. This bill was signed July 1st by Governor Mike Dewine. However, SD Bullion is still required to collect this tax until 90 days after signature making the effective date October 1st. More information on this 90-day requirement can be found here The Ohio Legislature.
If you have any additional questions or anything else we can assist you with, please do not hesitate to call our bullion team at 1-800-294-8732. We are available from 8 a.m.-6 p.m. est Monday through Thursday and from 8 a.m.-5 p.m. est on Friday.
Thank you for supporting The Doc and purchasing your gold, platinum, and silver from SDBullion.com!
submitted by ubumcom to Wallstreetsilver [link] [comments]
2021.09.16 23:06 Wesmingueris2112 W6D2 There are no long runs, only short songs
After a hectic week I could finally get to W6D2, and TIL that listening to music works better than podcasts and for those longer stretches, especially long songs so I can just focus on keep running while the song is not finished. Today it was Rush 2112 which is over 20 min longhttps://iili.io/R4E8OB.jpg
Keep running wonderful people!
submitted by Wesmingueris2112 to C25K [link] [comments]
2021.09.16 23:06 Mere0ffy Kakaakkaak
2021.09.16 23:06 PurchaseKnown What’s the funniest thing you’ve ever heard about a players performance (rival or Liverpool)
|submitted by PurchaseKnown to LiverpoolFC [link] [comments]|
2021.09.16 23:06 excelsiorious Beautiful Relaxing Music in the City for Relaxation, Sleep and Yoga - 3 Hours - HD 1080p
|submitted by excelsiorious to SleepMusic [link] [comments]|
2021.09.16 23:06 efecan75 Informal Game Guide and Mechanics for Polkacity NFTs
|submitted by efecan75 to BSCListings [link] [comments]|
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submitted by Competitive_Bad_8223 to CryptoMoonCoins [link] [comments]
2021.09.16 23:06 NiukyNeeriumheart [EU] Gudhiem looking for new players (No Portals | Mods | EU Only)
Hi~ We are looking for new players for the game we just restarted.
This is a modded dedicated server running 24/7. Slow progression. Several backups of the game world per day. Server has been active since 2021-07-13. Server will start fresh with H&H-update! This server is directed towards people who like to build (with a realistic aspect) Specific rules for the server (very short version): -> You must create a new character for this server. (naming policy) -> No portals. -> No cheesing. -> We defeat bosses together. -> Focused on building settlements with a realistic aspect. Requirements: -> Age 20+ -> Own a decent microphone or better. -> Use discord voicecom. at all times when playing on the server. -> Resident in Europe. Our current mods: Vanilla until mods are not broken
Add our mighty leader on steam ( https://steamcommunity.com/id/kiirozu/ ) as a friend, or contact him on discord ( Kiirozu#7189 ) if you're interested in joining. Both new and seasoned players are welcome to join. If you're an impatient person this server might not be for you. We share all resources and help each other out.
Send DM for more information.
submitted by NiukyNeeriumheart to ValheimLFG [link] [comments]