Traduction de «audit difference » (Anglais → Français) :

schedule of unadjusted differences | schedule of audit adjustments | summary of audit differences | summary of unadjusted misstatements

Summary of audit differences

Prior Year's Audit Differences

join as an observer in different types of audits in the food sector | take part as an observer in different types of audits in the food sector | participate as an observer in different types of audits in the food sector | participate as observer in different types of audits in the food sector

Definition: This block contains a wide variety of disorders that differ in severity and clinical form but that are all attributable to the use of one or more psychoactive substances, which may or may not have been medically prescribed. The third character of the code identifies the substance involved, and the fourth character specifies the clinical state. The codes should be used, as required, for each substance specified, but it should be noted that not all fourth character codes are applicable to all substances. Identification of the psychoactive substance should be based on as many sources of information as possible. These include self-report data, analysis of blood and other body fluids, characteristic physical and psychological symptom ...[+++]s, clinical signs and behaviour, and other evidence such as a drug being in the patient's possession or reports from informed third parties. Many drug users take more than one type of psychoactive substance. The main diagnosis should be classified, whenever possible, according to the substance or class of substances that has caused or contributed most to the presenting clinical syndrome. Other diagnoses should be coded when other psychoactive substances have been taken in intoxicating amounts (common fourth character .0) or to the extent of causing harm (common fourth character .1), dependence (common fourth character .2) or other disorders (common fourth character .3-.9). Only in cases in which patterns of psychoactive substance-taking are chaotic and indiscriminate, or in which the contributions of different psychoactive substances are inextricably mixed, should the diagnosis of disorders resulting from multiple drug use (F19.-) be used. | Modifiers The following fourth-character subdivisions are for use with categories F10-F19: Code Title .0 Acute intoxication A condition that follows the administration of a psychoactive substance resulting in disturbances in level of consciousness, cognition, perception, affect or behaviour, o ...

altitude difference | difference in altitude | elevation difference | difference in elevation | difference of elevation | difference of altitude

detail the flavour of different beers | express the flavour of different beers | describe the flavour of different beers | specify the flavour of different beers

analyse communications channels for different employers/contractors | research communications channels for different employers/contractors | study communications channels for different contractors/employers | study communications channels for different employers/contractors

originating temporary difference | initial temporary difference | initial timing difference | originating timing difference

As to audit reporting, the Commission plans to use the forthcoming revision of ISA 700 (audit reporting) as a starting-point for analysing differences between national audit reports by EU professional bodies, facilitated by the European Federation of Accountants (FEE).

The actual organisation of public oversight for quality assurance differs between Member States depending on existing structures of supervision of the audit profession and the importance of sector specific regulatory monitoring of audit quality.

However, a successful implementation of a binding requirement to apply ISAs in the EU from 2005, requires the completion of a number of preliminary actions: the update and completion of the analysis of differences between ISAs and national audit requirements; the development of a set of principles ("framework") for the assessment of ISAs; the evaluation of possible endorsement systems; the development of a common audit report; and the availability of high quality translations into all Community languages.

Our audit differed somewhat from more traditional audits.