Conclusions The conclusions support the argument of the thesis: The main contributions of the thesis are listed:
However, we ask the Board to consider the following suggestions related to specific aspects of these proposed standards. It would be helpful if the Board would provide additional guidance, including specific examples, regarding the application of scalability to these examination engagements.
Objective We re-affirm our August 26, comment letter to the SEC Stylesheet bachelor thesis broker-dealer reports. In that letter we stated that the requirement for a broker-dealer to assert whether its internal control over compliance with the Financial Responsibility Rules was effective during the most recent fiscal year such that there were no instances of material weaknesses appears to hold broker-dealers to a higher standard than issuers subject to the Sarbanes-Oxley Act requirements related to internal control over financial reporting.
Consideration of Materiality in the Examination Engagement Paragraph 9 of the proposed attestation standard for examination engagements regarding compliance reports requires the auditor to plan and perform examination procedures to detect instances of noncompliance that, individually or in combination, would result in material non-compliance.
It would be helpful if the PCAOB would provide additional guidance related to the determination of material noncompliance, including where possible, specific examples regarding the consideration of qualitative and quantitative factors in the context of each of the Financial Responsibility Rules, and matters within each of the Financial Responsibility Rules that the PCAOB considers to be most significant to compliance.
It would be helpful if the proposed standard included specific examples of report modifications. This requirement, by definition, would be applicable to both carrying broker-dealers that file a Compliance Report and non-carrying broker-dealers that are exempt from the Compliance Report requirement and file an Exemption Report.
Also, the requirement would be applicable to financial statement audits of broker-dealers. Broker-dealers that meet the identified SEC conditions for the Exemption Report are typically much smaller entities with relatively simple financial reporting and internal control systems.
Accordingly, the audit risks are also less. Requiring an engagement quality review for engagements for these non-carrying broker-dealers seems excessively onerous and would present additional costs that may not be commensurate with the related benefits.
We acknowledge there are several broker-dealers that conduct proprietary trading, yet are still able to submit an Exemption Report. We suggest the engagement quality review requirement only apply to entities that a are required to submit Compliance Reports, as defined, with the SEC, or b conduct proprietary trading.
Effective Dates We agree that the proposed attestation standards should be effective for fiscal years ending on or after September 15,as this will allow sufficient time for brokers and dealers and their auditors to adopt the provisions of the proposed standards.
Examples include misstatements to assets that are considered non-allowable for net capital purposes or certain deferred liabilities.thesis. Calculate roughly how many pages you might need per chapter. Edit and rework your outline – including your thesis. If possible or required, give outline to the lecturer for feedback.
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Online files. These filesare available online: • nmtthesissty. 6: The stylesheet. • benjaminpohle.com 7: DocBook source for this document. 3. The previous package. This package replaces an older version, unchanged since , and with roots extending back to at least The first objective of this thesis is the implementation of self-organizing maps, based on neural networks, developed by Professor Teuvo Kohonen to Java2 programming language.
Bachelor's thesis Degree programme: Information Technology Specialisation: Internet Technology XQuery, XSLT (EXtensible Stylesheet Language Transformations) are used in the process which contributes towards developing a data system that relies on XML databases and views developing an XML-based application.
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Style Sheet for Term Papers and Theses. Table of Contents. 1. General Information.. 1.