Day One - Cal Poly

Day One - Cal Poly

Chapter Two The CPA Profession Go over the Vouch and Trace project Auditing Spring 2019 Benjamin What is our operational definition of independence? Auditing Spring 2019 Independence

A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing professional auditing or attestation services. Auditing Spring 2019 Independence Independence enhances the auditors ability to act with integrity, to be objective, and to maintain an attitude of professional skepticism.

Independence includes independence of fact (mind) Independence of appearance Auditing Spring 2019 Paloma Talk about the difference between assurance attestation auditing Auditing Spring 2019

Auditing Spring 2019 Assurance improves the quality of information Attestation report regarding the reliability of specific assertions made by management Audit opinion regarding managements assertions embodied in financial statements Auditing Spring 2019

Carolyn Auditing What are some conditions that create demand for auditing? Spring 2019 conditions which cause information risk Page 6/7 (5) Remoteness owner separate from management Motives of the provider

Voluminous data Complex transactions Auditing Spring 2019 Auditing Spring 2019 1 Dana What are the characteristics of a Limited

Liability Company, an LLC? Auditing Spring 2019 1 LLC Auditing Taxed like a general partnership Limits the owners personal liability

similar to a corporation Spring 2019 1 Parker What are the characteristics of a Limited Liability Partnership, an LLP? Auditing Spring 2019 1

Auditing Taxed like a general partnership -- the LLP does not pay income tax The profits and tax liability pass through to the

partners Partners are personally liable for the partnerships debts and obligations Partners are personally liable for their own acts, and the acts of others under their supervision Partners are not personally liable for liabilities arising from negligent acts of other partners and employees not under their supervision Spring 2019 1 Neda GAAS

GAAP Which refers to Accounting Standards ? Which refers to Auditing Standards ? Auditing Spring 2019 1 Sallyanne Name of the organization(s) which creates Accounting Standards ? Name of the organization(s) which creates Auditing Standards ?

Auditing Spring 2019 1 GAAP FASB primary source GAAS PCAOB (public companies) aicpa ASB (private companies)

Auditing Spring 2019 1 Organizations Securities Exchange Commission Public Companies Accounting Oversight Board Financial Accounting Standards Board American Institute of Certified Public Accountants State Board of Accountancy California Society of CPAs Auditing

Spring 2019 1 Organizations SEC PCAOB FASB American Institute of Certified Public Accountants California Board of Accountancy Auditing

Spring 2019 1 GAAP FASB FAS ASU ASC 310-10-25-3 GAAS **public** PCAOB AS Auditing

**private** AICPA SAS Spring 2019 2 Sirinad Describe the Sarbanes Oxley Act of 2002? Auditing Spring 2019

2 Auditing Spring 2019 2 Alice What is the overall objective of an audit? Auditing Spring 2019

2 Overall Objective AU-C Section 200 Overall Objectives of the Independent Auditor and Conduct of an Audit in .11 The overall objectives of the auditor, in conducting an audit of financial statements, are to a. obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are presented fairly, in all material respects, in accordance with an applicable financial reporting framework; and b. report on the financial statements, and communicate as required by GAAS, in accordance with the auditor's findings. Auditing

Spring 2019 2 Objectives AU-C 200 Overall Objective of the Independent Auditor and Conduct of an Audit in Accordance with Generally Accepted Auditing Standards AU-C 315 Understanding the Entity and Its Environment and Assessing the Risk of Material Misstatement AU-C 500 Audit Evidence AU-C 700 Forming an Opinion and Reporting on Financial Statements Code of Professional Conduct Objectivity and Independence Auditing Spring 2019

2 PJ What is the objective of AU-C 315? Auditing Spring 2019 2 AU-C 315 Understanding the Entity and Its Environment and Assessing the Risk of Material Misstatement .03 The objective of the auditor is to identify and assess the risks of material misstatement, whether due to fraud or error, at the

financial statement and relevant assertion levels through understanding the entity and its environment, including the entity's internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement. Auditing Spring 2019 2 AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained .03 The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the assessed risks of

material misstatement through designing and implementing appropriate responses to those risks. Auditing Spring 2019 2 David What is the objective of AU-C 500? Auditing Spring 2019

2 AU-C 500 Audit Evidence .04 The objective of the auditor is to design and perform audit procedures that enable the auditor to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor's opinion. Auditing Spring 2019 3 Bryn

What is the objective of AU-C 700? Auditing Spring 2019 3 AU-C 700 Forming an Opinion and Reporting on Financial Statements .10 The objectives of the auditor are to a. form an opinion on the financial statements based on an evaluation of the audit evidence obtained, including evidence obtained about comparative financial statements or comparative financial information, and b. express clearly that opinion on the financial statements through

a written report that also describes the basis for that opinion. Auditing Spring 2019 3 Auditing Spring 2019 3 Auditing

Spring 2019 3 Phil What are the four sections of an unmodified opinion? Auditing Spring 2019 3 Independent Auditors Report

Report on the Financial Statements Introduction Managements Responsibility for the Financial Statements Auditors Responsibility Basis for XXXX Opinion (if a modified opinion) Auditors Opinion Emphasis-of-Matter / Other-Matter Signature of the Auditor (city, state and date) Auditing Spring 2019 3 Joey

In which paragraph does the auditor express an opinion regarding the financial statements? Auditing Spring 2019 3 Independent Auditors Report Report on the Financial Statements We have audited the accompanying financial statements of ABC Company, which comprise the balance sheet as of December 31, 20X1, and the related statements of income, changes in stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements.

Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.2 Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall

presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of ABC Company as of December 31, 20X1, and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. [Auditor's signature, city and state, date of report] Auditing Spring 2019 3

Hanna Which section discusses the degree of responsibility the auditor is taking ? Auditing Spring 2019 3 Independent Auditors Report Report on the Financial Statements We have audited the accompanying financial statements of ABC Company, which comprise the balance sheet as of December 31, 20X1, and the

related statements of income, changes in stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements. Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to

fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.2 Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of ABC Company as of December 31, 20X1, and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. [Auditor's signature, city and state, date of report] Auditing Spring 2019

4 Cameron Which paragraph discusses managements responsibility ? Auditing Spring 2019 4 Independent Auditors Report Report on the Financial Statements

We have audited the accompanying financial statements of ABC Company, which comprise the balance sheet as of December 31, 20X1, and the related statements of income, changes in stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements. Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements

in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.2 Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of ABC Company as of December 31, 20X1, and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. [Auditor's signature, city and state, date of report] Auditing Spring 2019

4 Marisela Which section describes the characteristics of the auditors work? Auditing Spring 2019 4 Independent Auditors Report Report on the Financial Statements We have audited the accompanying financial statements of ABC Company, which comprise the balance sheet as of December 31, 20X1, and the

related statements of income, changes in stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements. Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. Our responsibility is to express an opinion on these financial statements based on our audit.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. the effectiveness of the entity's internal control. Accordingly, we express no such opinion. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of ABC Company as of December 31,

20X1, and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. [Auditor's signature, city and state, date of report] Auditing Spring 2019 4 obtain audit evidence about

evaluating the appropriateness of Auditing amounts in the financial statements. disclosures in the financial statements. accounting policies used reasonableness of significant estimates made by management overall presentation of the financial statements.

Spring 2019 4 Aidan Samuel Where in the auditors report does it state whether the financial statements are presented in accordance with generally accepted accounting principles Auditing Spring 2019

4 Independent Auditors Report Report on the Financial Statements We have audited the accompanying financial statements of ABC Company, which comprise the balance sheet as of December 31, 20X1, and the related statements of income, changes in stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements. Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable

assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.2 Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion present fairly, in all material respects, the financial position of ABC Company as of December 31, 20X1, and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. In our opinion, the financial statements referred to above

[Auditor's signature, city and state, date of report] Auditing Spring 2019 4 Materiality page 60 (62) Auditing A misstatement in the financial statements can be considered material if knowledge of the misstatement will

affect the decision of a reasonable user of the financial statements Spring 2019 4 Maxwell What four different opinions can an auditor can issue for an audit ? Auditing Spring 2019

4 AUDIT REPORTS Unmodified handouts -fairly presented Qualified -fairly presented except for a very Adverse -dont conform to GAAP

limited number of conditions where the statements dont conform to GAAP Qualified -fairly presented except for a very limited number of situations where the audit procedures were unable to satisfy GAAS Disclaimer Auditing -Scope limitation unable to audit Spring 2019 5

AU-C 220 Quality Control of .. Leadership Responsibilities Ethical Requirements Responsibilities The public interest Integrity Objectivity and independence Due care Acceptance and Continuation of clients Assignment of Engagement Teams Engagement Performance direction, supervision & performance Review Consultation Engagement Quality Control Review Monitoring

Documentation Auditing Spring 2019 5 Important Selected Objectives Unmodified Auditors Report

Managements Assertions p. 159 (167) Auditing Spring 2019 5 Objectives AU-C 200 Overall Objective of the Independent Auditor and Conduct of an Audit in Accordance with Generally Accepted Auditing Standards AU-C 315 Understanding the Entity and Its Environment and Assessing the Risk of Material Misstatement AU-C 500 Audit Evidence AU-C 700 Forming an Opinion and Reporting on Financial Statements Code of Professional Conduct Objectivity and Independence

Auditing Spring 2019 5 Independent Auditors Report Report on the Financial Statements We have audited the accompanying financial statements of ABC Company, which comprise the balance sheet as of December 31, 20X1, and the related statements of income, changes in stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements. Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation

and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.2 Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of ABC Company as of December 31, 20X1, and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. [Auditor's signature, city and state, date of report] Auditing Spring 2019 5 3 6 ) e

7 l 6 b 1 a ( T 59 1 e g a P Auditing Spring 2019

5 role of audits in capital markets stockholders board of directors management auditors Auditing Spring 2019 5

s to c k h o ld e r s b o a r d o f d ir e c to r s a u d it c o m m c o m p e n s a tio n c o m m m anagm ent com m in d a u d ito r m anagm ent Auditing Spring 2019 5

Auditing Spring 2019 5 Auditing Spring 2019 5 Auditing Spring 2019

6 Auditing Spring 2019 6 Independent Auditors Report Report on the Financial Statements We have audited the accompanying financial statements of ABC Company, which comprise the balance sheet as of December 31, 20X1, and the related statements of income, changes in stockholders' equity, and cash flows for the year then ended, and the related notes to the financial statements. Managements Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.2 Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of ABC Company as of December 31, 20X1, and the results of its operations and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. [Auditor's signature, city and state, date of report] Auditing Spring 2019 6 AU-C Section 200 Overall Objectives of the Independent Auditor and Conduct of an Audit in Accordance with Generally Accepted Auditing Standards .11 The overall objectives of the auditor, in conducting an audit of financial statements, are to

a. obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are presented fairly, in all material respects, in accordance with an applicable financial reporting framework; and b. report on the financial statements, and communicate as required by GAAS, in accordance with the auditor's findings. AU-C 315 Understanding the Entity and Its Environment and Assessing the Risk of Material Misstatement .03 The objective of the auditor is to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and relevant assertion levels through understanding the entity and its environment, including the entity's internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement. AU-C 330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the audit Evidence Obtained .03 The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement through designing and implementing appropriate responses to those risks. AU-C 500 Audit Evidence .04 The objective of the auditor is to design and perform audit procedures that enable the auditor to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor's opinion. AU-C 700 Forming an Opinion and Reporting on Financial Statements .10 The objectives of the auditor are to a. form an opinion on the financial statements based on an evaluation of the audit evidence obtained, including evidence obtained about comparative financial statements or comparative financial

information, and b. express clearly that opinion on the financial statements through a written report that also describes the basis for that opinion. AU-C 708 Consistency of Financial Statements. 03 The objectives of the auditor are to a. evaluate the consistency of the financial statements for the periods presented and b. communicate appropriately in the auditor's report when the comparability of financial statements between periods has been materially affected by a change in accounting principle or by adjustments to correct a material misstatement in previously issued financial statements. Auditing Spring 2019 6

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