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Auditors need to obtain an understanding of the methods and assumptions a specialist uses, make appropriate tests of data provided to the specialist and evaluate whether the specialist's findings support the related financial statement assertions.
Of these, the number of times the internal auditors' work is requested is considered the eighth most important way to evaluate auditors.
For effective modeling of the revision process, Schunk suggests that teachers "state their purpose of writing, then as they read aloud what they have written, evaluate whether it is focused on the purpose, clearly stated, and comprehensive" (p.
CPAs should evaluate existing tax accruals for items that do not meet the more-likely-than-not requirement.
ThromboGenics NV (Euronext Brussels: THR), Leuven, Belgium, a biotechnology company focused on vascular disease, has initiated a Phase IIa clinical trial to evaluate microplasmin for the intra-arterial treatment of stroke.
It also provides a structure to help evaluate the credibility of a publication.