www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
61:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
accounting and reporting systems :@0.076923:0.131127:0.348110:0.131127:0.348110:0.115844:0.076923:0.115844:0.009425:0.008304:0.008304:0.009425:0.010746:0.010746:0.006042:0.004903:0.010746:0.009425:0.005409:0.009425:0.010746:0.009425:0.005409:0.007164:0.008304:0.009425:0.009425:0.007689:0.006042:0.004903:0.010746:0.009425:0.005409:0.007164:0.009425:0.007164:0.006042:0.008304:0.015269:0.006965:0.003835
since the early days of corporate :@0.076923:0.147102:0.348399:0.147102:0.348399:0.131819:0.076923:0.131819:0.007345:0.005084:0.010927:0.008485:0.008485:0.006712:0.006223:0.010927:0.008485:0.006712:0.008485:0.009606:0.007345:0.004559:0.009606:0.006712:0.009606:0.009082:0.009606:0.007345:0.006712:0.009606:0.007399:0.006712:0.008485:0.009606:0.007616:0.009606:0.009606:0.007182:0.009444:0.006223:0.008105:0.003835
history.  Earlier, it was guided by the :@0.076923:0.163076:0.348327:0.163076:0.348327:0.147794:0.076923:0.147794:0.010547:0.004704:0.006965:0.005843:0.009226:0.007327:0.006712:0.004704:0.003564:0.003564:0.009226:0.009226:0.006965:0.004704:0.004704:0.008105:0.005536:0.004704:0.003564:0.004704:0.005843:0.003564:0.013243:0.009226:0.006965:0.003564:0.009226:0.010547:0.004704:0.009226:0.008105:0.009226:0.003564:0.008684:0.009226:0.003564:0.005843:0.010547:0.008105:0.003835
definition of SAP 6 in the following :@0.076923:0.179051:0.348309:0.179051:0.348309:0.163769:0.076923:0.163769:0.009226:0.008105:0.004613:0.004613:0.010547:0.004704:0.005843:0.004704:0.009226:0.010547:0.004306:0.009226:0.007019:0.004306:0.009226:0.012809:0.010547:0.004306:0.010547:0.004306:0.004704:0.010547:0.004306:0.005843:0.010547:0.008105:0.004306:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.004704:0.010547:0.009226:0.003835
words (Gupta, 1998): :@0.076923:0.195026:0.243687:0.195026:0.243687:0.179743:0.076923:0.179743:0.013062:0.009226:0.006965:0.009226:0.006965:0.003835:0.005843:0.011687:0.010547:0.009226:0.005843:0.009226:0.004704:0.003835:0.010547:0.010547:0.010547:0.010547:0.005843:0.004704:0.003835
It is “the plan of  organisation :@0.092301:0.211001:0.348146:0.211001:0.348146:0.195718:0.092301:0.195718:0.006332:0.006332:0.007634:0.005192:0.007454:0.007634:0.008593:0.006332:0.011036:0.008593:0.007634:0.009715:0.005192:0.009715:0.011036:0.007634:0.009715:0.004704:0.002804:0.007634:0.009715:0.007454:0.009190:0.009715:0.011036:0.005192:0.007454:0.009552:0.006332:0.005192:0.009715:0.010547:0.003835
and all the methods and procedures  the reasons for introduction of the :@0.076923:0.226976:0.637488:0.226975:0.637488:0.211692:0.076923:0.211693:0.009226:0.010547:0.009226:0.003600:0.009226:0.004704:0.004704:0.003600:0.005843:0.010547:0.008105:0.003600:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.006965:0.003600:0.009226:0.010547:0.009226:0.003600:0.009226:0.006965:0.009226:0.008105:0.008105:0.009226:0.010547:0.006965:0.008105:0.006965:0.003835:0.017902:0.005970:0.010674:0.008231:0.004830:0.007092:0.008231:0.009353:0.007092:0.009353:0.010674:0.007092:0.004830:0.004830:0.009353:0.007092:0.004830:0.004830:0.010674:0.005970:0.007092:0.009353:0.009353:0.010674:0.008231:0.005970:0.004830:0.009353:0.010674:0.004830:0.009353:0.007146:0.004830:0.005970:0.010674:0.008105:0.437637
adopted by the management of  term “internal financial controls” :@0.076923:0.242951:0.637777:0.242950:0.637777:0.227667:0.076923:0.227668:0.009878:0.009878:0.009878:0.009878:0.006495:0.008756:0.009878:0.008883:0.009335:0.009878:0.008883:0.006495:0.011198:0.008756:0.008883:0.015721:0.009878:0.011198:0.009715:0.009534:0.008756:0.015721:0.008756:0.011198:0.006495:0.008883:0.009878:0.004704:0.003835:0.018065:0.006133:0.008394:0.007417:0.015359:0.006006:0.008394:0.004993:0.010837:0.006133:0.008394:0.007707:0.010837:0.009516:0.004993:0.006006:0.004613:0.004903:0.010837:0.009516:0.010837:0.008394:0.004993:0.009516:0.004993:0.006006:0.008394:0.009516:0.010837:0.006133:0.007255:0.009516:0.004993:0.007255:0.008105:0.415638
an entity to assist in achieving  earlier (Section 2).:@0.076923:0.258925:0.505350:0.258925:0.505350:0.243642:0.076923:0.243643:0.009824:0.011144:0.008485:0.008720:0.011144:0.006440:0.005301:0.006440:0.009824:0.008485:0.006440:0.009824:0.008485:0.009824:0.007562:0.007562:0.005301:0.007562:0.006440:0.008485:0.005301:0.011144:0.008485:0.009824:0.008702:0.011144:0.005301:0.008702:0.009824:0.005301:0.011144:0.009226:0.003835:0.018065:0.008105:0.009226:0.006965:0.004704:0.004704:0.008105:0.006965:0.003835:0.005843:0.009226:0.008105:0.008105:0.005843:0.004704:0.009226:0.010547:0.003835:0.010547:0.005843:0.527224
management’s objective of :@0.076923:0.274900:0.348471:0.274900:0.348471:0.259618:0.076923:0.259618:0.016897:0.011054:0.012374:0.010891:0.010710:0.009932:0.016897:0.009932:0.012374:0.007671:0.006187:0.008792:0.017802:0.011054:0.011054:0.006531:0.009932:0.009932:0.007671:0.006187:0.010348:0.009932:0.017802:0.011054:0.004704:0.003835
ensuring, as far as practicable, the :@0.076923:0.290875:0.348272:0.290875:0.348272:0.275593:0.076923:0.275593:0.008268:0.010710:0.007128:0.010710:0.007128:0.004867:0.010710:0.009226:0.004867:0.005084:0.009389:0.007128:0.005084:0.005047:0.009389:0.007128:0.005084:0.009389:0.007128:0.005084:0.009389:0.006965:0.009389:0.008268:0.006006:0.004867:0.008268:0.008865:0.009389:0.004867:0.007924:0.004867:0.005084:0.006006:0.010710:0.008105:0.003835
orderly and efficient conduct of :@0.076923:0.306850:0.348526:0.306850:0.348526:0.291567:0.076923:0.291567:0.009842:0.007580:0.009842:0.008720:0.007580:0.004794:0.009842:0.008503:0.009842:0.011162:0.009842:0.008503:0.008720:0.005319:0.004613:0.005228:0.008720:0.005319:0.008720:0.011162:0.006459:0.008503:0.008720:0.009842:0.011162:0.009842:0.011162:0.008720:0.006459:0.008503:0.009842:0.004704:0.003835
its  business,  including  adherence  Accountants of India (ICAI) issued a :@0.076923:0.322825:0.637488:0.322824:0.637488:0.307541:0.076923:0.307542:0.005066:0.006205:0.007327:0.003835:0.002732:0.009588:0.010909:0.007327:0.005066:0.010909:0.008467:0.007327:0.007327:0.005066:0.003835:0.002732:0.005066:0.010909:0.008467:0.005066:0.010909:0.009588:0.005066:0.010909:0.009588:0.003835:0.002732:0.009588:0.009588:0.010909:0.008467:0.007327:0.008467:0.010909:0.008467:0.008105:0.003835:0.017775:0.012682:0.007978:0.007978:0.009100:0.010421:0.010421:0.005717:0.009100:0.010421:0.005717:0.006838:0.003112:0.009100:0.006893:0.003112:0.005717:0.010421:0.009100:0.004577:0.009100:0.003112:0.005717:0.005717:0.010077:0.012682:0.005717:0.005717:0.003112:0.004577:0.006838:0.006838:0.010421:0.007978:0.009100:0.003112:0.009226:0.307381
to management policies, the  Guidance Note on IFC in November, :@0.076923:0.338800:0.637651:0.338799:0.637651:0.323516:0.076923:0.323517:0.007056:0.010439:0.013098:0.016282:0.010439:0.011759:0.010276:0.010095:0.009317:0.016282:0.009317:0.011759:0.007056:0.013098:0.010439:0.010439:0.005916:0.005916:0.009317:0.005916:0.009317:0.008177:0.005916:0.013098:0.007056:0.011759:0.008105:0.003835:0.017812:0.011687:0.010547:0.004704:0.009226:0.009226:0.010547:0.008105:0.008105:0.003600:0.012809:0.009226:0.005843:0.008105:0.003600:0.009226:0.010547:0.003600:0.005843:0.009226:0.010547:0.003600:0.004704:0.010547:0.003600:0.012809:0.008756:0.008521:0.008105:0.015070:0.009226:0.008105:0.005536:0.004704:0.285508
safeguarding of assets, prevention  2014. It was revised and issued :@0.076923:0.354775:0.637614:0.354774:0.637614:0.339491:0.076923:0.339492:0.007164:0.009425:0.005084:0.008304:0.009425:0.010746:0.009425:0.007164:0.009425:0.004903:0.010746:0.009425:0.005337:0.009425:0.007218:0.005337:0.009425:0.007164:0.007164:0.008304:0.006042:0.007164:0.004903:0.005337:0.009425:0.007164:0.008304:0.008720:0.008304:0.010746:0.006042:0.004903:0.009425:0.010547:0.003835:0.017812:0.011054:0.011036:0.011054:0.011036:0.005210:0.007653:0.006350:0.006332:0.007653:0.013749:0.009733:0.007454:0.007653:0.007454:0.008611:0.009715:0.005210:0.007454:0.008611:0.009733:0.007653:0.009715:0.011054:0.009733:0.007653:0.005192:0.007472:0.007472:0.011036:0.008611:0.009226:0.263835
and detection of fraud and errors,  on 16th September, 2015. Section :@0.076923:0.370749:0.637687:0.370749:0.637687:0.355466:0.076923:0.355467:0.009425:0.010746:0.009425:0.005337:0.009425:0.008304:0.006042:0.008304:0.008304:0.006042:0.004903:0.009425:0.010746:0.005337:0.009425:0.007218:0.005337:0.004903:0.007001:0.009425:0.010746:0.009425:0.005337:0.009425:0.010746:0.009425:0.005337:0.008304:0.007797:0.007164:0.009425:0.007526:0.007164:0.004704:0.003835:0.017848:0.009389:0.010710:0.005047:0.010710:0.010710:0.006006:0.010710:0.005047:0.009389:0.008268:0.009389:0.006006:0.008268:0.015233:0.009389:0.008268:0.005699:0.004867:0.005047:0.010710:0.010710:0.010710:0.010710:0.004867:0.005047:0.009389:0.008268:0.008268:0.006006:0.004867:0.009389:0.010547:0.242053
the accuracy and completeness  IV  of   the  Guidance  Note  deals :@0.076923:0.386724:0.637397:0.386723:0.637397:0.371441:0.076923:0.371442:0.006513:0.011217:0.008774:0.009009:0.009896:0.008774:0.008774:0.011217:0.007472:0.009896:0.008611:0.009896:0.009009:0.009896:0.011217:0.009896:0.009009:0.008774:0.009896:0.015739:0.009896:0.005373:0.008774:0.006513:0.008774:0.011217:0.008774:0.007634:0.006965:0.003835:0.018047:0.006549:0.012392:0.003835:0.005464:0.009932:0.004704:0.003021:0.003835:0.005464:0.006549:0.011253:0.008810:0.003835:0.005464:0.012392:0.011253:0.005409:0.009932:0.009932:0.011253:0.008810:0.008810:0.003835:0.005464:0.013514:0.009932:0.006549:0.008810:0.003835:0.005464:0.009932:0.008810:0.009932:0.005409:0.006965:0.220634
of  the accounting records, and  with audit of  IFC over Financial :@0.076923:0.402699:0.637777:0.402698:0.637777:0.387416:0.076923:0.387416:0.009878:0.004704:0.002967:0.008810:0.006495:0.011198:0.008756:0.008810:0.009878:0.008756:0.008756:0.009878:0.011198:0.011198:0.006495:0.005355:0.011198:0.009878:0.008810:0.007616:0.008756:0.008756:0.009878:0.007616:0.009878:0.007616:0.005355:0.008810:0.009878:0.011198:0.009226:0.003835:0.017848:0.014220:0.005156:0.006296:0.010999:0.007273:0.009679:0.010999:0.009679:0.005156:0.006296:0.007273:0.009679:0.004704:0.002768:0.007273:0.006296:0.009679:0.010999:0.007273:0.009208:0.008973:0.008557:0.007417:0.007273:0.009679:0.005156:0.010999:0.009679:0.010999:0.008557:0.005156:0.009679:0.004704:0.198544
the timely preparation of reliable  Reporting (Clauses 67 to 165). :@0.076923:0.418674:0.637434:0.418673:0.637434:0.403391:0.076923:0.403391:0.006187:0.010891:0.008449:0.006440:0.006187:0.005047:0.015414:0.008449:0.004523:0.009570:0.006440:0.009570:0.007309:0.008449:0.009570:0.009570:0.007146:0.009407:0.006187:0.005047:0.009570:0.010891:0.006440:0.009570:0.007363:0.006440:0.007309:0.008449:0.005047:0.005047:0.009046:0.009570:0.005047:0.008105:0.003835:0.017703:0.011615:0.008738:0.009860:0.009860:0.008123:0.006477:0.005337:0.011180:0.009860:0.008738:0.006477:0.011180:0.005337:0.009860:0.011180:0.007598:0.008738:0.007598:0.008738:0.011180:0.011180:0.008738:0.006477:0.009860:0.008738:0.011180:0.011180:0.011180:0.006477:0.004704:0.177179
financial information. The system  This regulation has been designed :@0.076923:0.434649:0.637633:0.434648:0.637633:0.419365:0.076923:0.419366:0.004613:0.004885:0.010819:0.009498:0.010819:0.008376:0.004975:0.009498:0.004975:0.005898:0.004975:0.010819:0.004975:0.009498:0.007399:0.015341:0.009335:0.006115:0.004975:0.009498:0.010819:0.004975:0.005174:0.010819:0.010819:0.008376:0.005898:0.007236:0.009498:0.007236:0.006115:0.008376:0.015070:0.003835:0.017757:0.010746:0.010746:0.004903:0.007164:0.005373:0.007164:0.008304:0.009425:0.010746:0.004903:0.009263:0.006042:0.004903:0.009425:0.010746:0.005373:0.010746:0.009425:0.007164:0.005373:0.009425:0.008304:0.008304:0.010746:0.005373:0.009425:0.008304:0.007164:0.004903:0.009425:0.010746:0.008304:0.009226:0.155270
of internal control extends beyond :@0.076923:0.450624:0.348073:0.450624:0.348073:0.435341:0.076923:0.435341:0.009353:0.007146:0.004867:0.004830:0.010674:0.005970:0.008231:0.007544:0.010674:0.009353:0.004830:0.004885:0.008231:0.009353:0.010674:0.005970:0.007092:0.009353:0.004830:0.004867:0.007888:0.009353:0.005970:0.008231:0.010674:0.009353:0.007092:0.004885:0.009353:0.007888:0.008648:0.009353:0.010674:0.009226:0.003835
those matters which relate directly :@0.076923:0.466598:0.348092:0.466598:0.348092:0.451316:0.076923:0.451316:0.005952:0.010656:0.009335:0.007074:0.008213:0.004722:0.015178:0.009172:0.005952:0.005952:0.008213:0.007435:0.007074:0.004722:0.013351:0.010656:0.004812:0.008213:0.010656:0.004722:0.007074:0.008213:0.004812:0.009172:0.005952:0.008213:0.004722:0.009335:0.004812:0.007074:0.008213:0.008213:0.005952:0.004288:0.009226:0.003835
to the functions of the accounting  India also issued in 2016 Internal :@0.076923:0.482573:0.637379:0.482573:0.637379:0.467290:0.076923:0.467291:0.006006:0.009389:0.005084:0.006006:0.010710:0.008268:0.005084:0.004867:0.010710:0.010710:0.008268:0.006006:0.004867:0.009389:0.010710:0.007128:0.005084:0.009389:0.007182:0.005084:0.006006:0.010710:0.008268:0.005084:0.009389:0.008268:0.008268:0.009389:0.010710:0.010710:0.006006:0.004867:0.010710:0.009226:0.003835:0.017902:0.006024:0.010728:0.009407:0.004885:0.009407:0.005283:0.009407:0.004885:0.007146:0.009407:0.005283:0.004885:0.007146:0.007146:0.010728:0.008286:0.009407:0.005283:0.004885:0.010728:0.005283:0.010728:0.010728:0.010728:0.010728:0.005283:0.006024:0.010728:0.006024:0.008286:0.007598:0.010728:0.009407:0.004704:0.090395
system.”:@0.076923:0.498548:0.141907:0.498548:0.141907:0.483266:0.076923:0.483266:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.004704:0.008105
In most cases, therefore, internal :@0.092301:0.514523:0.348490:0.514523:0.348490:0.499240:0.092301:0.499240:0.005916:0.010620:0.004668:0.015142:0.009299:0.007037:0.005916:0.004668:0.008177:0.009299:0.007037:0.008177:0.007037:0.004776:0.004668:0.005916:0.010620:0.008177:0.007037:0.008177:0.004776:0.009299:0.007037:0.007833:0.004776:0.004668:0.004776:0.010620:0.005916:0.008177:0.007490:0.010620:0.009299:0.004704:0.003835
control was an essential operating  of ICAI Guidance Note are quoted :@0.076923:0.530498:0.637633:0.530497:0.637633:0.515214:0.076923:0.515215:0.008286:0.009407:0.010728:0.006024:0.007146:0.009407:0.004885:0.005192:0.013424:0.009407:0.007146:0.005192:0.009407:0.010728:0.005192:0.008286:0.007146:0.007146:0.008286:0.010728:0.006024:0.004885:0.009407:0.004885:0.005192:0.009407:0.009407:0.008286:0.006983:0.009245:0.006024:0.004885:0.010728:0.009226:0.003835:0.017703:0.009425:0.007218:0.005373:0.006042:0.010402:0.013008:0.006042:0.005373:0.011886:0.010746:0.004903:0.009425:0.009425:0.010746:0.008304:0.008304:0.005373:0.013008:0.009425:0.006042:0.008304:0.005373:0.009425:0.007164:0.008304:0.005373:0.009425:0.010746:0.009425:0.006042:0.008304:0.009226:0.025014
system. Internal audit has not  below::@0.076923:0.546473:0.415600:0.546472:0.415600:0.531189:0.076923:0.531190:0.007707:0.009968:0.007707:0.006585:0.008847:0.015812:0.005445:0.009516:0.006585:0.011289:0.006585:0.008847:0.008159:0.011289:0.009968:0.005445:0.009516:0.009968:0.011289:0.009968:0.005445:0.006585:0.009516:0.011289:0.009968:0.007707:0.009516:0.011289:0.009968:0.005843:0.003835:0.017830:0.009226:0.008105:0.004704:0.008883:0.013767:0.226206
been made compulsory for all :@0.076923:0.562448:0.348399:0.562448:0.348399:0.547165:0.076923:0.547165:0.010077:0.008955:0.008955:0.011397:0.010330:0.015920:0.010077:0.010077:0.008955:0.010330:0.008955:0.010077:0.015920:0.010077:0.011397:0.005554:0.007815:0.010077:0.008177:0.010077:0.010330:0.005554:0.010077:0.007815:0.010330:0.010077:0.005554:0.004704:0.003835
organisations. But in big companies, :@0.076923:0.578422:0.348471:0.578422:0.348471:0.563140:0.076923:0.563140:0.009118:0.006857:0.008593:0.009118:0.010421:0.004595:0.006857:0.008955:0.005735:0.004595:0.009118:0.010439:0.006857:0.004577:0.003148:0.010439:0.010439:0.005735:0.003130:0.004595:0.010439:0.003130:0.009118:0.004595:0.009118:0.003148:0.007978:0.009118:0.014961:0.009118:0.009118:0.010439:0.004577:0.007996:0.006838:0.004704:0.003835
particularly the listed ones, internal :@0.076923:0.594397:0.348345:0.594397:0.348345:0.579115:0.076923:0.579115:0.009226:0.009226:0.007490:0.005843:0.004704:0.008105:0.010547:0.004704:0.009226:0.006965:0.004179:0.009226:0.003365:0.005843:0.010547:0.008105:0.003365:0.004704:0.004704:0.006965:0.005843:0.008105:0.009226:0.003365:0.009226:0.010547:0.008105:0.006965:0.004704:0.003365:0.004704:0.010547:0.005843:0.008105:0.007417:0.010547:0.009226:0.004704:0.003835
audit is required to be done. This has :@0.076923:0.610372:0.348544:0.610372:0.348544:0.595089:0.076923:0.595089:0.009154:0.010475:0.009154:0.004631:0.005771:0.003184:0.004631:0.006893:0.003184:0.006875:0.008032:0.009154:0.010475:0.004613:0.006893:0.008032:0.009154:0.003184:0.005771:0.009154:0.003184:0.009154:0.008032:0.003184:0.009154:0.009154:0.010475:0.007689:0.004631:0.002460:0.010475:0.010475:0.004631:0.006893:0.003184:0.010475:0.009154:0.006965:0.003835
its impact on the statutory audit. :@0.076923:0.626347:0.328028:0.626347:0.328028:0.611064:0.076923:0.611064:0.004704:0.005843:0.006965:0.003835:0.004704:0.015070:0.009226:0.009226:0.008105:0.005843:0.003835:0.009226:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.006965:0.005843:0.009064:0.005843:0.010547:0.005843:0.009226:0.007327:0.009226:0.003835:0.009226:0.010547:0.009226:0.004704:0.005843:0.004704:0.003835
But the Companies  Act,  2013 :@0.092301:0.642322:0.348291:0.642322:0.348291:0.627039:0.092301:0.627039:0.011090:0.011072:0.006368:0.007942:0.006368:0.011090:0.008629:0.007942:0.011072:0.009769:0.015595:0.009751:0.009769:0.011072:0.005246:0.008629:0.007508:0.003835:0.004089:0.013333:0.008648:0.006386:0.005228:0.003835:0.004089:0.011090:0.011072:0.011090:0.010547:0.003835
introduced internal financial :@0.076923:0.658297:0.348381:0.658297:0.348381:0.643014:0.076923:0.643014:0.005952:0.011777:0.007092:0.008213:0.010457:0.010475:0.011795:0.009335:0.009353:0.010475:0.013351:0.005934:0.011795:0.007092:0.009335:0.008666:0.011795:0.010457:0.005952:0.013351:0.004613:0.005862:0.011777:0.010475:0.011777:0.009353:0.005952:0.010457:0.004704:0.003835
controls by replacing the term :@0.076923:0.674271:0.348309:0.674271:0.348309:0.658989:0.076923:0.658989:0.008847:0.009968:0.011289:0.006585:0.007707:0.009968:0.005445:0.007707:0.009516:0.009425:0.009968:0.009516:0.007707:0.008847:0.009968:0.005445:0.009968:0.008847:0.005445:0.011289:0.009968:0.009516:0.006585:0.011289:0.008847:0.009516:0.006585:0.008847:0.007870:0.015070:0.003835
“internal control”.:@0.076923:0.690246:0.217383:0.690246:0.217383:0.674964:0.076923:0.674964:0.008105:0.004704:0.010547:0.005843:0.008105:0.007417:0.010547:0.009226:0.004704:0.003835:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.008105:0.004704
Interestingly, the explanation :@0.092301:0.706221:0.348309:0.706221:0.348309:0.690939:0.092301:0.690939:0.006585:0.011307:0.006585:0.008865:0.007707:0.008865:0.007707:0.006603:0.005445:0.011307:0.009624:0.004939:0.007634:0.005464:0.009606:0.006585:0.011307:0.008847:0.009606:0.008521:0.009968:0.009968:0.005464:0.009968:0.011307:0.009805:0.006603:0.005445:0.009986:0.010547:0.003835
given after sub-section (5)(e) of :@0.076923:0.722196:0.348544:0.722196:0.348544:0.706913:0.076923:0.706913:0.009824:0.004957:0.009118:0.008702:0.011144:0.008358:0.009824:0.005301:0.006440:0.008702:0.007562:0.008358:0.007562:0.011144:0.009824:0.006440:0.007562:0.008702:0.008702:0.006440:0.005301:0.009824:0.011144:0.008358:0.006440:0.011144:0.006440:0.006440:0.008702:0.006440:0.008358:0.009824:0.004704:0.003835
Section 134 of  the Act of  2013 :@0.076923:0.738171:0.348345:0.738171:0.348345:0.722888:0.076923:0.722888:0.009679:0.008557:0.008557:0.006296:0.005156:0.009679:0.010999:0.007309:0.010999:0.010999:0.010999:0.007309:0.009679:0.004704:0.002768:0.007309:0.006296:0.010999:0.008557:0.007309:0.013261:0.008557:0.006296:0.007309:0.009679:0.004704:0.002768:0.007309:0.010999:0.010999:0.010999:0.010547:0.003835
in respect of  Internal Financial :@0.076923:0.754146:0.348417:0.754146:0.348417:0.738863:0.076923:0.738863:0.005301:0.011144:0.008376:0.007562:0.008702:0.007562:0.009824:0.008702:0.008702:0.006440:0.008376:0.009824:0.004704:0.002913:0.008376:0.006440:0.011144:0.006440:0.008702:0.008014:0.011144:0.009824:0.005301:0.008376:0.009824:0.005301:0.011144:0.009824:0.011144:0.008702:0.005301:0.009824:0.004704:0.003835
Controls appears almost the same. :@0.076923:0.770121:0.348218:0.770121:0.348218:0.754838:0.076923:0.754838:0.010710:0.009389:0.010710:0.006006:0.007128:0.009389:0.004867:0.007128:0.005120:0.009226:0.009389:0.009389:0.008268:0.009389:0.007490:0.007128:0.005120:0.009389:0.004867:0.015233:0.009389:0.007128:0.006006:0.005120:0.006006:0.010710:0.008268:0.005120:0.007128:0.009389:0.015233:0.007924:0.004704:0.003835
It is given below::@0.076923:0.786095:0.201933:0.786095:0.201933:0.770813:0.076923:0.770813:0.005843:0.005843:0.003835:0.004704:0.006965:0.003835:0.009226:0.004360:0.008521:0.008105:0.010547:0.003835:0.009226:0.008105:0.004704:0.008883:0.013767:0.004704
Explanation-:@0.076923:0.806343:0.167614:0.806343:0.167614:0.789916:0.076923:0.789916:0.009172:0.008014:0.009335:0.004034:0.008629:0.009263:0.008629:0.005898:0.004016:0.009064:0.009263:0.005373
 For the purpose of this :@0.167614:0.805838:0.348327:0.805838:0.348327:0.790555:0.167614:0.790555:0.004523:0.008702:0.009226:0.006965:0.004541:0.005843:0.010547:0.008105:0.004523:0.009226:0.010547:0.007236:0.009226:0.009226:0.006965:0.008105:0.004523:0.009226:0.007019:0.004541:0.005843:0.010547:0.004704:0.006965:0.003835
clause, the term “internal financial :@0.076923:0.821819:0.348279:0.821819:0.348279:0.806536:0.076923:0.806536:0.008126:0.004734:0.009251:0.010593:0.006983:0.007800:0.004716:0.004625:0.005877:0.010575:0.008144:0.004625:0.005859:0.008144:0.007147:0.015110:0.004625:0.008126:0.004716:0.010593:0.005859:0.008144:0.007437:0.010593:0.009251:0.004716:0.004625:0.004625:0.004625:0.010575:0.009269:0.010575:0.008144:0.004716:0.009269:0.004716:0.003845
controls” means the policies and :@0.076923:0.837794:0.348494:0.837794:0.348494:0.822511:0.076923:0.822511:0.008627:0.009783:0.011143:0.006298:0.007454:0.009783:0.005124:0.007454:0.008627:0.006093:0.015802:0.008627:0.009783:0.011143:0.007454:0.006093:0.006298:0.011143:0.008627:0.006093:0.009783:0.009783:0.005124:0.005124:0.008627:0.005124:0.008627:0.007454:0.006093:0.009783:0.011143:0.009503:0.003950
procedures adopted by the company :@0.076923:0.853768:0.348205:0.853768:0.348205:0.838486:0.076923:0.838486:0.009174:0.006921:0.009174:0.008056:0.008056:0.009174:0.010489:0.006921:0.008056:0.006921:0.003226:0.009174:0.009174:0.009174:0.009174:0.005803:0.008056:0.009174:0.003226:0.008633:0.009174:0.003226:0.005803:0.010489:0.008056:0.003226:0.008056:0.009174:0.014995:0.009174:0.009174:0.009967:0.009192:0.003821
for ensuring the orderly and efficient :@0.076923:0.869743:0.348345:0.869743:0.348345:0.854461:0.076923:0.854461:0.004623:0.009102:0.006863:0.003189:0.007991:0.010410:0.006863:0.010410:0.006863:0.004623:0.010410:0.009102:0.003189:0.005752:0.010410:0.007991:0.003189:0.009102:0.006863:0.009102:0.007991:0.006863:0.004103:0.009102:0.003189:0.009102:0.010410:0.009102:0.003189:0.007991:0.004623:0.004569:0.004533:0.007991:0.004623:0.007991:0.010410:0.005788:0.003799
conduct of its business, including :@0.076923:0.885718:0.348195:0.885718:0.348195:0.870435:0.076923:0.870435:0.008478:0.009634:0.010994:0.009634:0.010994:0.008478:0.006149:0.005013:0.009634:0.007360:0.005013:0.004975:0.006149:0.007304:0.005013:0.009634:0.010994:0.007304:0.004975:0.010994:0.008478:0.007304:0.007304:0.004975:0.005013:0.004975:0.010994:0.008478:0.004975:0.010994:0.009634:0.004975:0.010994:0.009503:0.003950
adherence to company’s policies, :@0.076923:0.901693:0.348214:0.901693:0.348214:0.886410:0.076923:0.886410:0.009746:0.009746:0.011106:0.008590:0.007416:0.008590:0.011106:0.008590:0.008590:0.005870:0.006261:0.009746:0.005870:0.008590:0.009746:0.015764:0.009746:0.009746:0.010565:0.009746:0.004733:0.007416:0.005870:0.009746:0.009746:0.005087:0.005087:0.008590:0.005087:0.008590:0.007416:0.004845:0.003950
the safeguarding of its assets, the :@0.076923:0.917668:0.348195:0.917668:0.348195:0.902385:0.076923:0.902385:0.006168:0.011013:0.008497:0.005143:0.007323:0.009652:0.005180:0.008497:0.009652:0.011013:0.009652:0.007323:0.009652:0.004994:0.011013:0.009652:0.005143:0.009652:0.007379:0.005143:0.004994:0.006168:0.007323:0.005143:0.009652:0.007323:0.007323:0.008497:0.006168:0.007323:0.004994:0.005143:0.006168:0.011013:0.008348:0.003950
prevention and detection of frauds :@0.366211:0.126520:0.637819:0.126520:0.637819:0.111237:0.366211:0.111237:0.009400:0.007109:0.008264:0.008685:0.008264:0.010737:0.005974:0.004819:0.009400:0.010737:0.004691:0.009400:0.010737:0.009400:0.004709:0.009400:0.008264:0.005974:0.008264:0.008264:0.005974:0.004819:0.009400:0.010737:0.004691:0.009400:0.007164:0.004691:0.004819:0.006945:0.009400:0.010737:0.009400:0.007054:0.003885
and errors, the accuracy and com-:@0.366211:0.142495:0.633794:0.142495:0.633794:0.127212:0.366211:0.127212:0.009354:0.010687:0.009354:0.004677:0.008221:0.007709:0.007070:0.009354:0.007435:0.007070:0.004786:0.004677:0.005937:0.010687:0.008221:0.004677:0.009354:0.008221:0.008221:0.010687:0.006906:0.009354:0.008057:0.009354:0.004677:0.009354:0.010687:0.009354:0.004677:0.008221:0.009354:0.015291:0.005901
pleteness of the accounting records, :@0.366211:0.158470:0.637361:0.158470:0.637361:0.143187:0.366211:0.143187:0.009183:0.004673:0.008065:0.005809:0.008065:0.010500:0.008065:0.006928:0.006928:0.003248:0.009183:0.006982:0.003229:0.005809:0.010500:0.008065:0.003229:0.009183:0.008065:0.008065:0.009183:0.010500:0.010500:0.005809:0.004673:0.010500:0.009183:0.003229:0.006928:0.008065:0.008065:0.009183:0.006928:0.009183:0.006928:0.004691:0.003825
and the timely preparation of reliable :@0.366211:0.174444:0.637504:0.174444:0.637504:0.159162:0.366211:0.159162:0.008925:0.010216:0.008925:0.003075:0.005620:0.010216:0.007829:0.003075:0.005620:0.004507:0.014634:0.007829:0.003994:0.008925:0.003075:0.008925:0.006716:0.007829:0.008925:0.008925:0.006557:0.008766:0.005620:0.004507:0.008925:0.010216:0.003075:0.008925:0.006769:0.003075:0.006716:0.007829:0.004507:0.004507:0.008413:0.008925:0.004507:0.007918:0.003747
financial information.:@0.366211:0.190419:0.531799:0.190419:0.531799:0.175137:0.366211:0.175137:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003835:0.004704:0.010547:0.004704:0.009226:0.007128:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.004704
We  have  already given  some  of :@0.381588:0.211000:0.637524:0.211000:0.637524:0.195718:0.381588:0.195718:0.016644:0.008467:0.003835:0.002786:0.010909:0.008883:0.008883:0.008467:0.003835:0.002786:0.009588:0.005066:0.007327:0.008467:0.009588:0.009425:0.009588:0.006639:0.009588:0.004722:0.008883:0.008467:0.010909:0.003835:0.002786:0.007327:0.009588:0.015432:0.008467:0.003835:0.002786:0.009588:0.004704:0.003835
(b) Guidance Note issued by the ICAI: :@0.366211:0.279173:0.637958:0.279173:0.637958:0.262745:0.366211:0.262745:0.005554:0.009335:0.005554:0.003962:0.011217:0.009263:0.004016:0.009335:0.008629:0.009263:0.007653:0.008195:0.003962:0.011777:0.009064:0.005898:0.008195:0.003962:0.004016:0.007381:0.007381:0.009263:0.008195:0.009335:0.003962:0.009154:0.008123:0.003962:0.005898:0.009263:0.008195:0.003962:0.004794:0.010312:0.010276:0.004794:0.004432:0.004215
The  Institute  of   Chartered :@0.381588:0.306849:0.637452:0.306849:0.637452:0.291567:0.381588:0.291567:0.011759:0.011759:0.009317:0.003835:0.009353:0.007056:0.011759:0.008177:0.007074:0.005916:0.007056:0.011777:0.007056:0.009317:0.003835:0.009353:0.010439:0.004704:0.003528:0.003835:0.009353:0.011759:0.011759:0.010439:0.008702:0.007056:0.009317:0.008177:0.009335:0.009226:0.003835
based on the Sarbanes Oxley Act – :@0.366211:0.450623:0.637524:0.450623:0.637524:0.435340:0.366211:0.435340:0.009353:0.009353:0.007092:0.008231:0.009353:0.004848:0.009353:0.010674:0.004848:0.005970:0.010674:0.008231:0.004848:0.009353:0.009353:0.007092:0.009353:0.009353:0.010674:0.008231:0.007092:0.004848:0.011994:0.009353:0.004830:0.007888:0.009353:0.004848:0.012935:0.008231:0.005970:0.004848:0.009046:0.003835
Internal Control Section. KPMG in :@0.366211:0.466598:0.637723:0.466598:0.637723:0.451315:0.366211:0.451315:0.005988:0.010692:0.005988:0.008250:0.007562:0.010692:0.009371:0.004848:0.004921:0.010692:0.009371:0.010692:0.005988:0.007110:0.009371:0.004848:0.004903:0.009371:0.008250:0.008250:0.005988:0.004848:0.009371:0.010692:0.004848:0.004903:0.011832:0.010692:0.015215:0.011832:0.004903:0.004848:0.010547:0.003835
Financial Control Perspectives. :@0.366211:0.498547:0.601758:0.498547:0.601758:0.483265:0.366211:0.483265:0.009226:0.004704:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003835:0.010547:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.003835:0.009661:0.008105:0.007327:0.006965:0.009226:0.008105:0.008105:0.005843:0.004360:0.008521:0.008105:0.006965:0.004704:0.003835
Some of  the important points :@0.381588:0.514522:0.637723:0.514522:0.637723:0.499240:0.381588:0.499240:0.009805:0.009805:0.015649:0.008684:0.008231:0.009805:0.004704:0.002895:0.008231:0.006422:0.011126:0.008684:0.008231:0.005283:0.015649:0.009805:0.009805:0.008069:0.006422:0.009805:0.011126:0.006422:0.008231:0.009805:0.009805:0.005283:0.011126:0.006422:0.006965:0.003835
67.:@0.366211:0.562447:0.393547:0.562447:0.393547:0.547018:0.366211:0.547018:0.011217:0.011217:0.004903
This guidance provides direction :@0.393456:0.562447:0.637434:0.562447:0.637434:0.547164:0.393456:0.547164:0.010457:0.010457:0.004613:0.006875:0.003184:0.009136:0.010457:0.004613:0.009136:0.009136:0.010457:0.008032:0.008014:0.003184:0.009136:0.006875:0.008684:0.009136:0.004613:0.009136:0.008014:0.006893:0.003184:0.009136:0.004613:0.006875:0.008014:0.008014:0.005771:0.004613:0.009136:0.010547:0.003835
that applies when an auditor :@0.386726:0.578422:0.637488:0.578422:0.637488:0.563139:0.386726:0.563139:0.006404:0.011108:0.009624:0.006404:0.008195:0.009624:0.009787:0.009787:0.005265:0.005265:0.008666:0.007526:0.008195:0.013804:0.011108:0.008666:0.011108:0.008195:0.009787:0.011108:0.008195:0.009787:0.011108:0.009787:0.005265:0.006404:0.009787:0.006965:0.003835
is  required  to  report  under :@0.386726:0.594396:0.637470:0.594396:0.637470:0.579114:0.386726:0.579114:0.005626:0.007888:0.003835:0.007110:0.007888:0.009027:0.010149:0.011470:0.005626:0.007888:0.009027:0.010149:0.003835:0.007110:0.006766:0.010149:0.003835:0.007110:0.007888:0.009027:0.010149:0.010149:0.008412:0.006766:0.003835:0.007110:0.011470:0.011470:0.010149:0.009027:0.006965:0.003835
Clause (i) of  Sub-section 3 of :@0.386726:0.610371:0.637777:0.610371:0.637777:0.595089:0.386726:0.595089:0.011072:0.005228:0.009751:0.011072:0.007490:0.008629:0.007815:0.006368:0.005228:0.006368:0.007815:0.009751:0.004704:0.002840:0.007815:0.009751:0.011072:0.009751:0.006368:0.007490:0.008629:0.008629:0.006368:0.005228:0.009751:0.011072:0.007815:0.011072:0.007815:0.009751:0.004704:0.003835
Section 143 of  the 2013 Act :@0.386726:0.626346:0.637741:0.626346:0.637741:0.611064:0.386726:0.611064:0.009751:0.008629:0.008629:0.006368:0.005228:0.009751:0.011072:0.007815:0.011072:0.011072:0.011072:0.007815:0.009751:0.004704:0.002840:0.007815:0.006368:0.011072:0.008629:0.007815:0.011072:0.011072:0.011072:0.011072:0.007815:0.013333:0.008629:0.005843:0.003835
on whether the company has in :@0.386726:0.642321:0.637434:0.642321:0.637434:0.627038:0.386726:0.627038:0.009353:0.010674:0.004848:0.013369:0.010674:0.008231:0.005970:0.010674:0.008231:0.007092:0.004848:0.005970:0.010674:0.008231:0.004848:0.008231:0.009353:0.015197:0.009353:0.009353:0.010149:0.009353:0.004848:0.010674:0.009353:0.007092:0.004848:0.004830:0.010547:0.003835
place adequate internal financial :@0.386726:0.658296:0.637614:0.658296:0.637614:0.643013:0.386726:0.643013:0.009226:0.004704:0.009226:0.008105:0.008105:0.003654:0.009226:0.009226:0.008105:0.009226:0.010547:0.009064:0.005843:0.008105:0.003654:0.004704:0.010547:0.005843:0.008105:0.007417:0.010547:0.009226:0.004704:0.003654:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003835
controls over financial reporting :@0.386726:0.674271:0.637578:0.674271:0.637578:0.658988:0.386726:0.658988:0.008159:0.009281:0.010601:0.005898:0.007019:0.009281:0.004758:0.007019:0.004649:0.008810:0.008575:0.008159:0.007019:0.004649:0.004613:0.004668:0.010601:0.009281:0.010601:0.008159:0.004758:0.009281:0.004758:0.004649:0.007019:0.008159:0.009281:0.009281:0.007544:0.005898:0.004758:0.010601:0.009226:0.003835
and the operating effectiveness of :@0.386726:0.690245:0.637759:0.690245:0.637759:0.674963:0.386726:0.674963:0.009226:0.010547:0.009226:0.003256:0.005843:0.010547:0.008105:0.003256:0.009226:0.009226:0.008105:0.006802:0.009064:0.005843:0.004704:0.010547:0.009226:0.003256:0.008105:0.005391:0.004885:0.008105:0.008105:0.005843:0.004360:0.008521:0.008105:0.010547:0.008105:0.006965:0.006965:0.003256:0.009226:0.004704:0.003835
such controls. :@0.386726:0.706220:0.496847:0.706220:0.496847:0.690938:0.386726:0.690938:0.006965:0.010547:0.008105:0.010547:0.003835:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.006965:0.004704:0.003835
68.:@0.366211:0.722195:0.395356:0.722195:0.395356:0.706766:0.366211:0.706766:0.012121:0.012121:0.004903
  Effective  internal  financial :@0.396170:0.722195:0.637705:0.722195:0.637705:0.706913:0.396170:0.706913:0.003835:0.005898:0.010004:0.006169:0.005644:0.008883:0.008883:0.006621:0.005138:0.009299:0.008865:0.003835:0.005898:0.005482:0.011307:0.006621:0.008883:0.008195:0.011307:0.010004:0.005482:0.003835:0.005898:0.004613:0.005391:0.011325:0.010004:0.011325:0.008865:0.005482:0.010004:0.004704:0.003835
controls over financial reporting :@0.386726:0.738170:0.637578:0.738170:0.637578:0.722887:0.386726:0.722887:0.008159:0.009281:0.010601:0.005898:0.007019:0.009281:0.004758:0.007019:0.004649:0.008810:0.008575:0.008159:0.007019:0.004649:0.004613:0.004668:0.010601:0.009281:0.010601:0.008159:0.004758:0.009281:0.004758:0.004649:0.007019:0.008159:0.009281:0.009281:0.007544:0.005898:0.004758:0.010601:0.009226:0.003835
provide reasonable assurance :@0.386726:0.754145:0.637560:0.754145:0.637560:0.738862:0.386726:0.738862:0.009842:0.007580:0.009371:0.009842:0.005319:0.009842:0.008720:0.008575:0.007580:0.008720:0.009842:0.007580:0.009842:0.011162:0.009317:0.009842:0.005319:0.008720:0.008575:0.009842:0.007580:0.007580:0.011162:0.007417:0.009842:0.011162:0.008720:0.008105:0.003835
regarding  the reliability :@0.386726:0.770120:0.637578:0.770120:0.637578:0.754837:0.386726:0.754837:0.008828:0.009968:0.010565:0.011090:0.008828:0.011090:0.006567:0.012411:0.011090:0.003835:0.014292:0.007707:0.012411:0.009968:0.018145:0.008828:0.009968:0.006567:0.006567:0.010565:0.011090:0.006567:0.006567:0.006567:0.007707:0.009226:0.003835
of   financial reporting  and  Note are reproduced from Auditing :@0.386726:0.786095:0.926983:0.786095:0.926983:0.770812:0.386726:0.770812:0.010421:0.004704:0.003510:0.003835:0.009172:0.004613:0.005807:0.011741:0.010421:0.011741:0.009299:0.005898:0.010421:0.005898:0.013026:0.008159:0.009299:0.010421:0.010421:0.008684:0.007037:0.005898:0.011741:0.010421:0.003835:0.009172:0.010421:0.011741:0.009226:0.003835:0.017983:0.012827:0.009245:0.005862:0.008123:0.004613:0.009245:0.006983:0.008123:0.004613:0.006983:0.008123:0.009245:0.006983:0.009245:0.009245:0.010565:0.008123:0.008123:0.009245:0.004613:0.004722:0.006983:0.009245:0.015088:0.004613:0.011940:0.010565:0.009245:0.004722:0.005862:0.004722:0.010565:0.009226:-0.611687
the preparation of  financial  Standard (AS) 5, An Audit of :@0.386726:0.802069:0.926856:0.802069:0.926856:0.786787:0.386726:0.786787:0.006712:0.011397:0.008973:0.010439:0.010095:0.007833:0.008955:0.010095:0.010095:0.007671:0.009932:0.006694:0.005572:0.010095:0.011416:0.010439:0.010095:0.004704:0.003184:0.010439:0.004613:0.005464:0.011416:0.010095:0.011416:0.008955:0.005572:0.010095:0.004704:0.003835:0.017802:0.010059:0.006676:0.010059:0.011379:0.010059:0.010059:0.007797:0.010059:0.010240:0.006676:0.013641:0.010059:0.006676:0.010240:0.011379:0.005536:0.010240:0.013641:0.011379:0.010240:0.012754:0.011379:0.010059:0.005536:0.006676:0.010240:0.010059:0.004704:-0.633269
statements for external  Internal Control over Financing :@0.386726:0.818044:0.926711:0.818044:0.926711:0.802762:0.386726:0.802762:0.009046:0.007924:0.011144:0.007924:0.010185:0.017150:0.010185:0.012628:0.007924:0.009046:0.019737:0.006784:0.011307:0.009046:0.019737:0.009842:0.011307:0.007924:0.010185:0.009498:0.012628:0.011307:0.004704:0.003835:0.017802:0.006386:0.011090:0.006386:0.008648:0.007960:0.011090:0.009769:0.005246:0.008069:0.011090:0.009787:0.011090:0.006386:0.007508:0.009769:0.005246:0.008069:0.009299:0.009064:0.008648:0.007508:0.008069:0.009769:0.005246:0.011090:0.009769:0.011090:0.008648:0.005246:0.011090:0.009226:-0.654834
purposes. If one or more material  Reporting.:@0.386726:0.834019:0.735234:0.834019:0.735234:0.818736:0.386726:0.818736:0.009172:0.010511:0.007182:0.009190:0.009190:0.006911:0.008069:0.006911:0.004668:0.003220:0.005807:0.006965:0.003220:0.009172:0.010511:0.008051:0.003220:0.009172:0.006929:0.003220:0.015034:0.009172:0.006929:0.008051:0.003220:0.015016:0.009027:0.005789:0.008069:0.006911:0.004668:0.009172:0.004704:0.003835:0.017910:0.010981:0.008105:0.009226:0.009226:0.007490:0.005843:0.004704:0.010547:0.008883:-0.484198
weaknesses exist, the company’s :@0.386726:0.849994:0.637759:0.849994:0.637759:0.834711:0.386726:0.834711:0.013098:0.008141:0.009245:0.009263:0.010583:0.008141:0.007001:0.007001:0.008141:0.006983:0.004631:0.007797:0.009263:0.004740:0.007001:0.005880:0.004722:0.004631:0.005880:0.010583:0.008141:0.004631:0.008141:0.009263:0.015106:0.009263:0.009263:0.010041:0.009263:0.004396:0.006965:0.003835
internal financial controls cannot :@0.386726:0.865969:0.637669:0.865969:0.637669:0.850686:0.386726:0.850686:0.004559:0.010402:0.005699:0.007960:0.007273:0.010402:0.009082:0.004559:0.002949:0.004613:0.004469:0.010402:0.009082:0.010402:0.007960:0.004559:0.009082:0.004559:0.002949:0.007960:0.009082:0.010402:0.005699:0.006820:0.009082:0.004559:0.006820:0.002949:0.007960:0.009082:0.010402:0.010402:0.009082:0.005843:0.003835
be considered effective. :@0.386726:0.881944:0.562518:0.881944:0.562518:0.866661:0.386726:0.866661:0.009226:0.008105:0.003835:0.008105:0.009226:0.010547:0.006965:0.004704:0.009226:0.008105:0.006965:0.008105:0.009226:0.003835:0.008105:0.005391:0.004885:0.008105:0.008105:0.005843:0.004360:0.008521:0.007761:0.004704:0.003835
69.:@0.366211:0.897918:0.394125:0.897918:0.394125:0.882489:0.366211:0.882489:0.011506:0.011506:0.004903
 Because a company’s internal :@0.394324:0.897918:0.637633:0.897918:0.637633:0.882636:0.394324:0.882636:0.005337:0.010746:0.008304:0.008304:0.009425:0.010746:0.007164:0.008304:0.005337:0.009425:0.005337:0.008304:0.009425:0.015269:0.009425:0.009425:0.010222:0.009425:0.004559:0.007164:0.005337:0.004903:0.010746:0.006042:0.008304:0.007616:0.010746:0.009425:0.004704:0.003835
financial controls over financial  summed up in the following steps::@0.386726:0.913893:0.911459:0.913894:0.911459:0.898612:0.386726:0.898611:0.004613:0.004794:0.010728:0.009407:0.010728:0.008286:0.004885:0.009407:0.004885:0.005228:0.008286:0.009407:0.010728:0.006024:0.007146:0.009407:0.004885:0.007146:0.005228:0.008937:0.008702:0.008286:0.007146:0.005228:0.004613:0.004794:0.010728:0.009407:0.010728:0.008286:0.004885:0.009407:0.004704:0.003835:0.017873:0.006965:0.010547:0.015070:0.015070:0.008105:0.009226:0.003835:0.010547:0.009226:0.003835:0.004704:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.004704:0.009226:0.004704:0.004704:0.008883:0.013767:0.004704:0.010547:0.009226:0.003835:0.006965:0.005843:0.008105:0.009226:0.006965:-0.768971
reporting cannot be considered :@0.676022:0.131126:0.927037:0.131126:0.927037:0.115843:0.676022:0.115843:0.007218:0.008358:0.009480:0.009480:0.007743:0.006097:0.004957:0.010800:0.009480:0.005753:0.008358:0.009480:0.010800:0.010800:0.009480:0.006097:0.005753:0.009480:0.008358:0.005753:0.008358:0.009480:0.010800:0.007218:0.004957:0.009480:0.008358:0.007218:0.008358:0.009226:0.003835
effective if one or more material :@0.676022:0.147101:0.926675:0.147101:0.926675:0.131818:0.676022:0.131818:0.008213:0.005500:0.004993:0.008213:0.008213:0.005952:0.004469:0.008629:0.008213:0.004722:0.004812:0.007128:0.004722:0.009335:0.010656:0.008213:0.004722:0.009335:0.007074:0.004740:0.015178:0.009335:0.007074:0.008213:0.004722:0.015178:0.009172:0.005952:0.008213:0.007074:0.004812:0.009335:0.004704:0.003835
weaknesses exist, to form a basis :@0.676022:0.163076:0.926838:0.163076:0.926838:0.147793:0.676022:0.147793:0.013062:0.008105:0.009226:0.009226:0.010547:0.008105:0.006965:0.006965:0.008105:0.006965:0.004595:0.007761:0.009226:0.004704:0.006965:0.005843:0.004704:0.004595:0.005843:0.009226:0.004613:0.004704:0.009226:0.007128:0.015070:0.004595:0.009226:0.004595:0.009226:0.009226:0.006965:0.004704:0.006965:0.003835
for expressing an  opinion, the :@0.676022:0.179050:0.927019:0.179050:0.927019:0.163768:0.676022:0.163768:0.005138:0.009661:0.007399:0.007146:0.008195:0.009661:0.009661:0.007399:0.008539:0.007399:0.007399:0.005138:0.010981:0.009661:0.007146:0.009661:0.010981:0.003835:0.003293:0.009661:0.009661:0.005138:0.010981:0.005138:0.009661:0.010981:0.005138:0.007146:0.006278:0.010981:0.008105:0.003835
auditor must plan and perform :@0.676022:0.195025:0.927019:0.195025:0.927019:0.179743:0.676022:0.179743:0.009498:0.010819:0.009498:0.004975:0.006115:0.009498:0.007236:0.005880:0.015178:0.010819:0.007236:0.006115:0.005880:0.009498:0.004975:0.009498:0.010819:0.005880:0.009498:0.010819:0.009498:0.005880:0.009498:0.008376:0.007236:0.004975:0.009498:0.007399:0.015070:0.003835
the audit to obtain appropriate :@0.676022:0.211000:0.926983:0.211000:0.926983:0.195718:0.676022:0.195718:0.006133:0.010837:0.008394:0.006024:0.009516:0.010837:0.009516:0.004993:0.006133:0.006024:0.006133:0.009516:0.006024:0.009516:0.009516:0.006133:0.009516:0.004993:0.010837:0.006024:0.009353:0.009516:0.009516:0.007255:0.009516:0.009516:0.007255:0.004993:0.009353:0.006133:0.008105:0.003835
evidence that is sufficient to :@0.676022:0.226975:0.926820:0.226975:0.926820:0.211692:0.676022:0.211692:0.008810:0.009932:0.005409:0.009932:0.008810:0.011253:0.008810:0.008810:0.009281:0.006549:0.011253:0.009769:0.006549:0.009281:0.005409:0.007671:0.009281:0.007671:0.011253:0.005409:0.004613:0.005319:0.008810:0.005409:0.008810:0.011253:0.006549:0.009281:0.006549:0.009226:0.003835
obtain reasonable assurance :@0.676022:0.242950:0.926729:0.242950:0.926729:0.227667:0.676022:0.227667:0.010041:0.010041:0.006658:0.010041:0.005518:0.011361:0.010149:0.007779:0.008919:0.010041:0.007779:0.010041:0.011361:0.009516:0.010041:0.005518:0.008919:0.010149:0.010041:0.007779:0.007779:0.011361:0.007616:0.010041:0.011361:0.008919:0.008105:0.003835
about whether the material :@0.676022:0.258925:0.927019:0.258925:0.927019:0.243642:0.676022:0.243642:0.009606:0.010131:0.010131:0.011452:0.006748:0.010728:0.014147:0.011452:0.009009:0.006748:0.011452:0.009009:0.007870:0.010728:0.006748:0.011452:0.009009:0.010728:0.015974:0.009968:0.006748:0.009009:0.007870:0.005608:0.010131:0.004704:0.003835
weaknesses exist as of  the :@0.676022:0.274900:0.927037:0.274900:0.927037:0.259617:0.676022:0.259617:0.014093:0.009136:0.010258:0.010258:0.011578:0.009136:0.007996:0.007996:0.009136:0.007996:0.011705:0.008792:0.010258:0.005735:0.007996:0.006875:0.011705:0.010258:0.007996:0.011705:0.010258:0.004704:0.003347:0.011705:0.006875:0.011578:0.008105:0.003835
balance sheet date. A significant :@0.676022:0.290874:0.927019:0.290874:0.927019:0.275592:0.676022:0.275592:0.009281:0.009281:0.004740:0.009281:0.010601:0.008159:0.008159:0.004649:0.007019:0.010601:0.008141:0.008159:0.005898:0.004649:0.009281:0.009100:0.005898:0.007815:0.004758:0.004649:0.012845:0.004649:0.007019:0.004740:0.009281:0.010601:0.004758:0.004613:0.004649:0.008159:0.009281:0.010601:0.005843:0.003835
deficiency or material weakness :@0.676022:0.306849:0.926766:0.306849:0.926766:0.291567:0.676022:0.291567:0.009389:0.008268:0.004613:0.004776:0.008268:0.004867:0.008268:0.010710:0.008105:0.009389:0.005138:0.009389:0.007128:0.005138:0.015233:0.009226:0.006006:0.008268:0.007128:0.004867:0.009389:0.004867:0.005138:0.013225:0.008268:0.009389:0.009389:0.010710:0.008268:0.007128:0.006965:0.003835
in internal financial controls :@0.676022:0.322824:0.926892:0.322824:0.926892:0.307541:0.676022:0.307541:0.005355:0.011198:0.008847:0.005355:0.011198:0.006495:0.008756:0.008069:0.011198:0.009878:0.005355:0.008847:0.004613:0.005265:0.011198:0.009878:0.011198:0.008756:0.005355:0.009878:0.005355:0.008847:0.008756:0.009878:0.011198:0.006495:0.007616:0.009878:0.005355:0.006965:0.003835
over financial reporting may exist :@0.676022:0.338799:0.926874:0.338799:0.926874:0.323516:0.676022:0.323516:0.008648:0.008412:0.007996:0.006857:0.003148:0.004613:0.004505:0.010439:0.009118:0.010439:0.007996:0.004595:0.009118:0.004595:0.003148:0.006857:0.007996:0.009118:0.009118:0.007381:0.005735:0.004595:0.010439:0.009118:0.003148:0.014961:0.008593:0.009118:0.003148:0.007653:0.009118:0.004595:0.006857:0.005843:0.003835
even when financial statements :@0.676022:0.354774:0.927037:0.354774:0.927037:0.339491:0.676022:0.339491:0.008304:0.008720:0.008304:0.010746:0.005301:0.013442:0.010746:0.008304:0.010746:0.005301:0.004613:0.004812:0.010746:0.009407:0.010746:0.008304:0.004903:0.009425:0.004903:0.005301:0.007164:0.006024:0.009263:0.006042:0.008304:0.015269:0.008286:0.010746:0.006042:0.006965:0.003835
are not materially misstated. :@0.676022:0.370749:0.894853:0.370749:0.894853:0.355466:0.676022:0.355466:0.009226:0.006965:0.008105:0.003835:0.010547:0.009226:0.005843:0.003835:0.015070:0.009064:0.005843:0.008105:0.006965:0.004704:0.009226:0.004704:0.004179:0.009226:0.003835:0.015070:0.004704:0.006965:0.006965:0.005843:0.009064:0.005843:0.008105:0.009226:0.004704:0.003835
71.:@0.655507:0.386723:0.684217:0.386723:0.684217:0.371294:0.655507:0.371294:0.011904:0.011904:0.004903
  The auditor should use the :@0.684814:0.386723:0.926856:0.386723:0.926856:0.371441:0.684814:0.371441:0.003835:0.003618:0.011108:0.011108:0.008666:0.008177:0.009787:0.011108:0.009787:0.005265:0.006404:0.009787:0.007526:0.008177:0.007526:0.011108:0.009787:0.011108:0.005265:0.009787:0.008177:0.011108:0.007526:0.008666:0.008177:0.006404:0.011108:0.008105:0.003835
same system of internal financial :@0.676022:0.402698:0.926928:0.402698:0.926928:0.387416:0.676022:0.387416:0.006929:0.009190:0.015034:0.008069:0.003220:0.006929:0.009190:0.006929:0.005807:0.008069:0.015034:0.003220:0.009190:0.006983:0.003220:0.004668:0.010511:0.005807:0.008069:0.007381:0.010511:0.009190:0.004668:0.003220:0.004613:0.004577:0.010511:0.009190:0.010511:0.008069:0.004668:0.009190:0.004704:0.003835
controls over financial reporting :@0.676022:0.418673:0.926874:0.418673:0.926874:0.403391:0.676022:0.403391:0.008159:0.009281:0.010601:0.005898:0.007019:0.009281:0.004758:0.007019:0.004649:0.008810:0.008575:0.008159:0.007019:0.004649:0.004613:0.004668:0.010601:0.009281:0.010601:0.008159:0.004758:0.009281:0.004758:0.004649:0.007019:0.008159:0.009281:0.009281:0.007544:0.005898:0.004758:0.010601:0.009226:0.003835
to perform his or her audit :@0.676022:0.434648:0.926766:0.434648:0.926766:0.419365:0.676022:0.419365:0.006658:0.010041:0.010149:0.010041:0.008919:0.007779:0.005518:0.010041:0.007942:0.015884:0.010149:0.011361:0.005518:0.007779:0.010149:0.010041:0.007779:0.010149:0.011361:0.008919:0.007779:0.010149:0.010041:0.011361:0.010041:0.005518:0.005843:0.003835
of  internal financial controls :@0.676022:0.450623:0.926946:0.450623:0.926946:0.435340:0.676022:0.435340:0.009860:0.004704:0.002949:0.008684:0.005337:0.011180:0.006477:0.008738:0.008051:0.011180:0.009860:0.005337:0.008684:0.004613:0.005246:0.011180:0.009860:0.011180:0.008738:0.005337:0.009860:0.005337:0.008684:0.008738:0.009860:0.011180:0.006477:0.007598:0.009860:0.005337:0.006965:0.003835
over financial reporting as :@0.676022:0.466598:0.927037:0.466598:0.927037:0.451315:0.676022:0.451315:0.009860:0.009624:0.009208:0.008069:0.012248:0.004613:0.005717:0.011651:0.010330:0.011651:0.009208:0.005807:0.010330:0.005807:0.012248:0.008069:0.009208:0.010330:0.010330:0.008593:0.006947:0.005807:0.011651:0.010330:0.012248:0.010330:0.006965:0.003835
management uses for its annual :@0.676022:0.482573:0.926946:0.482573:0.926946:0.467290:0.676022:0.467290:0.015160:0.009317:0.010638:0.009154:0.008973:0.008195:0.015160:0.008195:0.010638:0.005934:0.004686:0.010638:0.007056:0.008195:0.007056:0.004686:0.004794:0.009317:0.007056:0.004686:0.004794:0.005934:0.007056:0.004686:0.009317:0.010638:0.010475:0.010638:0.009317:0.004704:0.003835
evaluation of the adequacy and :@0.676022:0.498547:0.926766:0.498547:0.926766:0.483265:0.676022:0.483265:0.008250:0.009027:0.009371:0.004848:0.010692:0.009208:0.005988:0.004848:0.009371:0.010692:0.004993:0.009371:0.007164:0.004993:0.005988:0.010692:0.008250:0.004993:0.009371:0.009371:0.008250:0.009371:0.010692:0.009371:0.008087:0.009371:0.004993:0.009371:0.010692:0.009226:0.003835
effectiveness of  the company’s :@0.676022:0.514522:0.927001:0.514522:0.927001:0.499240:0.676022:0.499240:0.008503:0.005789:0.005283:0.008503:0.008503:0.006241:0.004758:0.008919:0.008503:0.010945:0.008503:0.007363:0.007363:0.006875:0.009624:0.004704:0.002714:0.006875:0.006241:0.010945:0.008503:0.006875:0.008503:0.009624:0.015468:0.009624:0.009624:0.010421:0.009624:0.004758:0.006965:0.003835
internal financial controls. :@0.676022:0.530497:0.881194:0.530497:0.881194:0.515214:0.676022:0.515214:0.004704:0.010547:0.005843:0.008105:0.007417:0.010547:0.009226:0.004704:0.003835:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003835:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.006965:0.004704:0.003835
73.:@0.655507:0.546472:0.685447:0.546472:0.685447:0.531043:0.655507:0.531043:0.012519:0.012519:0.004903
 In a combined audit of :@0.686660:0.546472:0.926983:0.546472:0.926983:0.531189:0.686660:0.531189:0.012700:0.007001:0.011705:0.012700:0.010384:0.012700:0.009263:0.010384:0.016228:0.010384:0.005862:0.011705:0.009263:0.010384:0.012700:0.010384:0.011705:0.010384:0.005862:0.007001:0.012700:0.010384:0.004704:0.003835
internal  financial controls :@0.676022:0.562447:0.927037:0.562447:0.927037:0.547164:0.676022:0.547164:0.006024:0.011868:0.007164:0.009425:0.008738:0.011868:0.010547:0.006024:0.003835:0.010077:0.004613:0.005934:0.011868:0.010547:0.011868:0.009425:0.006024:0.010547:0.006024:0.013930:0.009425:0.010547:0.011868:0.007164:0.008286:0.010547:0.006024:0.006965:0.003835
over financial reporting and :@0.676022:0.578422:0.926928:0.578422:0.926928:0.563139:0.676022:0.563139:0.009552:0.009317:0.008901:0.007761:0.009932:0.004613:0.005409:0.011343:0.010023:0.011343:0.008901:0.005500:0.010023:0.005500:0.009932:0.007761:0.008901:0.010023:0.010023:0.008286:0.006639:0.005500:0.011343:0.010023:0.009932:0.010023:0.011343:0.009226:0.003835
financial statements, the auditor :@0.676022:0.594396:0.926928:0.594396:0.926928:0.579114:0.676022:0.579114:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.004505:0.006965:0.005843:0.009064:0.005843:0.008105:0.015070:0.008105:0.010547:0.005843:0.006965:0.004704:0.004487:0.005843:0.010547:0.008105:0.004505:0.009226:0.010547:0.009226:0.004704:0.005843:0.009226:0.006965:0.003835
should design his or her testing :@0.676022:0.610371:0.926965:0.610371:0.926965:0.595089:0.676022:0.595089:0.007164:0.010746:0.009425:0.010746:0.004903:0.009425:0.005337:0.009425:0.008304:0.007164:0.004903:0.009425:0.010746:0.005337:0.010746:0.004903:0.007164:0.005337:0.009425:0.007164:0.005337:0.010746:0.008304:0.007164:0.005337:0.006042:0.008304:0.007164:0.006042:0.004903:0.010746:0.009226:0.003835
of  controls to accomplish :@0.676022:0.626346:0.926802:0.626346:0.926802:0.611064:0.676022:0.611064:0.010511:0.004704:0.003600:0.013731:0.009389:0.010511:0.011832:0.007128:0.008250:0.010511:0.005988:0.008250:0.013731:0.007128:0.010511:0.013731:0.010511:0.009389:0.009389:0.010511:0.016354:0.010511:0.005988:0.005988:0.008250:0.010547:0.003835
the objectives of  both audits :@0.676022:0.642321:0.927001:0.642321:0.927001:0.627038:0.676022:0.627038:0.006513:0.011217:0.008774:0.008955:0.009896:0.009896:0.005373:0.008774:0.008774:0.006513:0.005029:0.009190:0.008774:0.007634:0.008955:0.009896:0.004704:0.002985:0.008955:0.009896:0.009896:0.006513:0.011217:0.008955:0.009896:0.011217:0.009896:0.005373:0.006513:0.006965:0.003835
simultaneously: :@0.676022:0.658296:0.800254:0.658296:0.800254:0.643013:0.676022:0.643013:0.006965:0.004704:0.014907:0.010547:0.004704:0.005843:0.009226:0.010547:0.008105:0.009226:0.010547:0.006965:0.004179:0.009226:0.004704:0.003835
To obtain sufficient evidence to :@0.686280:0.674271:0.926838:0.674271:0.926838:0.658988:0.686280:0.658988:0.009335:0.009263:0.004631:0.009263:0.009263:0.005880:0.009263:0.004740:0.010583:0.004631:0.007001:0.010583:0.004740:0.004613:0.004649:0.008141:0.004740:0.008141:0.010583:0.005880:0.004631:0.008141:0.009263:0.004740:0.009263:0.008141:0.010583:0.008141:0.008141:0.004649:0.005880:0.009226:-0.459576
support the auditor’s opinion on :@0.686280:0.690245:0.926965:0.690245:0.926965:0.674963:0.686280:0.674963:0.006838:0.010421:0.009100:0.009100:0.009100:0.007363:0.005717:0.003057:0.005717:0.010421:0.007978:0.003057:0.009100:0.010421:0.009100:0.004577:0.005717:0.009100:0.006838:0.004233:0.006838:0.003057:0.009100:0.009100:0.004577:0.010421:0.004577:0.009100:0.010421:0.003057:0.009100:0.010547:0.003835
internal financial  controls over :@0.686280:0.706220:0.926910:0.706220:0.926910:0.690938:0.686280:0.690938:0.004704:0.010547:0.005843:0.008105:0.007417:0.010547:0.009226:0.004704:0.003872:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003872:0.003872:0.008105:0.009226:0.010547:0.005843:0.006965:0.009226:0.004704:0.006965:0.003872:0.008756:0.008521:0.008105:0.006965:0.003835
financial reporting as of year-:@0.686280:0.722195:0.923003:0.722195:0.923003:0.706913:0.686280:0.706913:0.004613:0.004848:0.010782:0.009462:0.010782:0.008340:0.004939:0.009462:0.004939:0.005663:0.007200:0.008340:0.009462:0.009462:0.007725:0.006079:0.004939:0.010782:0.009462:0.005663:0.009462:0.007200:0.005663:0.009462:0.007255:0.005663:0.008756:0.008340:0.009462:0.006676:0.005843
end.:@0.686280:0.738170:0.718862:0.738170:0.718862:0.722887:0.686280:0.722887:0.008105:0.010547:0.009226:0.004704
Some portions of this Guidance :@0.670902:0.770120:0.926711:0.770120:0.926711:0.754837:0.670902:0.754837:0.009498:0.009498:0.015341:0.008376:0.005970:0.009498:0.009498:0.007761:0.006115:0.004975:0.009498:0.010819:0.007236:0.005970:0.009498:0.007291:0.005970:0.006115:0.010819:0.004975:0.007236:0.005970:0.011958:0.010819:0.004975:0.009498:0.009498:0.010819:0.008376:0.008105:0.003835
Interrelationship among ERM, IFC, :@0.655498:0.867380:0.927622:0.867380:0.927622:0.849293:0.655498:0.849293:0.005455:0.010063:0.006584:0.008859:0.006621:0.006339:0.008859:0.004721:0.009593:0.006584:0.004702:0.009819:0.010063:0.007787:0.010045:0.004702:0.010195:0.004025:0.009593:0.014239:0.009819:0.010063:0.008615:0.004025:0.009800:0.010816:0.016045:0.004928:0.004025:0.005455:0.009123:0.010778:0.004985:0.004797
FS and Value Maximisation :@0.655498:0.883355:0.876381:0.883355:0.876381:0.865267:0.655498:0.865267:0.009270:0.009346:0.004844:0.009745:0.010220:0.010353:0.004844:0.010372:0.009745:0.004825:0.010220:0.009004:0.004844:0.016260:0.009745:0.008985:0.004806:0.014437:0.004806:0.007921:0.009745:0.006705:0.004806:0.009973:0.010220:0.004844
This interrelationship can be :@0.670883:0.897919:0.927072:0.897919:0.927072:0.882637:0.670883:0.882637:0.011289:0.011289:0.005445:0.007707:0.009480:0.005445:0.011289:0.006585:0.008847:0.008340:0.007707:0.008847:0.005445:0.009805:0.006585:0.005445:0.009968:0.011289:0.007707:0.011289:0.005445:0.009968:0.009480:0.008847:0.009968:0.011289:0.009480:0.009968:0.008105:0.003835