d) Defined benefit pension scheme; e) Documentation of audit work on going concern; and f) Review and supervision of the audit. The breaches admitted were pervasive, extensive and, in relation to the audit of inventory, serious. The requirements of multiple International Standards on Auditing (UK) (ISA(s)) were breached including ISA 220 (quality control for an audit of financial statements), ISA 230 (audit documentation), ISA 240 (the auditor s responsibilities relating to fraud) and ISA 330 (the auditor s responses to assessed risks). In their audit work on inventory, the Respondents failed to exercise both sufficient professional skepticism and reasonable professional judgement; they did not obtain sufficient appropriate audit evidence to provide a reasonable basis for the auditor s opinion. In two other areas (journal entry testing and defined benefit pension scheme) the Respondents failed to conduct the Audit so
To embed, copy and paste the code into your website or blog:
April 1, 2021 is the license renewal application filing deadline for commercial and noncommercial radio and TV broadcast stations licensed to communities in the following states:
Full Power AM and FM, Low Power FM, and FM Translator Stations:
Texas
Indiana, Kentucky, and Tennessee
Overview
The FCC’s state-by-state license renewal cycle began in June 2019 for radio stations and in June 2020 for television stations. Radio and TV stations licensed to communities in the respective states listed above should be moving forward with their license renewal preparation. This includes becoming familiar with the requirements for the filing itself, as well as being aware of recent changes the FCC has made to the public notice procedures associated with the filing (discussed below).