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stipend    音标拼音: [st'ɑɪpənd]
n. 薪金,定期生活津贴

薪金,定期生活津贴

stipend
n 1: a sum of money allotted on a regular basis; usually for
some specific purpose

Stipend \Sti"pend\, v. t.
To pay by settled wages. [R.]
[1913 Webster]


Stipend \Sti"pend\, n. [L. stipendium; stips, gen. stipis, a
gift, donation, given in small coin pendere to weigh or pay
out.]
Settled pay or compensation for services, whether paid daily,
monthly, or annually.
[1913 Webster]


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英文字典中文字典相关资料:


  • IAASB Approved Standard: International Standard on Auditing (ISA) 240 . . .
    ISA 240 (Revised) continues to include the principle that, when identifying and addressing the risks of material misstatement due to fraud, the auditor shall presume that there are risks of material misstatement due to fraud in revenue recognition
  • ISA 240: Fraud Risk Factors, Journal Entries and Override | ciferi
    ISA 240 requires the auditor to identify and respond to risks of material misstatement (RMM) due to fraud It creates a presumed fraud risk in revenue recognition and mandates specific procedures for management override of controls, including journal entry testing and review of accounting estimates for bias
  • ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in . . .
    ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, has been revised to deliver clearer responsibilities, stronger risk response, and improved transparency
  • Presumption of Fraud Risk in Revenue Recognition - Grokipedia
    According to ISA 240 paragraph 27, when identifying and assessing risks of material misstatement due to fraud, the auditor shall, based on a presumption that there are risks of fraud in revenue recognition, evaluate which types of revenue, revenue transactions, or assertions give rise to such risks [1]
  • Evaluating fraud risks related to revenue recognition
    Notwithstanding this requirement, auditors may not identify a risk of fraud due to improper revenue recognition based on their understanding of the entity’s circumstances and their risk assessment In such instances, auditors may rebut the presumed risk (see AU-C Section 240 A35)
  • ISA 240: The Auditor’s Fraud Responsibilities Explained
    ISA 240 establishes a rebuttable presumption that risks of fraud exist in revenue recognition Revenue is where the money comes in, and it is the line item most commonly manipulated in fraudulent financial reporting schemes
  • INTERNATIONAL STANDARD ON AUDITING 240 - ibr-ire. be
    A31 The presumption that there are risks of fraud in revenue recognition may be rebutted For example, the auditor may conclude that there is no risk of material misstatement due to fraud relating to revenue recognition in the case where a there is a single type of simple revenue transaction, for example, leasehold revenue from a single unit
  • ISA 240 The Auditors Responsibilities Relating to Fraud
    ISA 240 requires auditors to presume there is a fraud risk related to revenue recognition in all audits This presumption can be rebutted, but only with documented reasons
  • LEARNING UNIT 3 – THE AUDITORS RESPONSIBILITIES RELATING TO FRAUD IN . . .
    When identifying and assessing the risks of material misstatement due to fraud, the auditor shall presume that there are risks of fraud in revenue recognition and determine which types of revenue, revenue transactions or relevant assertions give rise to such risks (ISA 240 (Revised), para 41)
  • Proposed International Standard on Auditing 240 (Revised)
    Promote consistent behavior and facilitate effective responses to identified risks of material misstatement due to fraud through strengthening ISA 240 to establish more robust requirements and enhance and clarify application material where necessary





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