ahmedheakl/docatlas_instruct huggingface dataset:
- E. Evidence provided by original documents is more reliable than evidence provided by photocopies or facsimiles.
- F. None of the above.

23. If, after the date of the auditor's report but before the financial statements have been issued, a fact becomes known to the auditor that, had it been known at the date of the auditor's report, might have caused an amendment to the report, appropriate action shall be taken. Such action may include, except-

- A. discussing the matter with the management and, where appropriate, those charged with governance
- B. determining whether the financial statements need amendment and, if so,
- C. inquiring how the management intends to address the matter in the financial statements
- D. obtaining verbal confirmation from the management

24 . Apart from the section that contains the Opinion, Auditor's Report on Financial Statements may include separate sections on-

- A. responsibility of Management for the financial statements, stating that the management is responsible for the financial statements in accordance with the applicable financial reporting framework
- B. responsibility of Auditors, stating that the responsibility of the auditor is to express an opinion based on the audit of the financial statements and describing the scope of audit and audit procedures carried out
- C. Emphasis of Matter and Other Matters paragraphs
- D. other regulatory and reporting responsibilities of auditors
- E. All of the above

25. If the auditor considers it necessary to draw users' attention to a matter presented or disclosed in the financial statements that is of such importance that it is fundamental to their understanding of the financial statements, but there is sufficient and appropriate evidence that the matter is not materially misstated in the financial statements, the auditor shall include \_\_\_\_\_\_\_ paragraph in the auditor's report. It shall only refer to information presented or disclosed in the financial statements.

- A. Emphasis of Matter
- B. Consideration Matter
- C. Crucial Matter
- D. Other Matter

26. If the auditor considers it necessary to communicate a matter, other than those that are presented or disclosed in the financial statements, which, in the auditor's judgement, is relevant to users' understanding of the audit, the auditor's responsibilities or the auditor's report, and provided this is not prohibited by law or regulation, this shall be done in a
- subsidy and innovations. Massive formalization of the businesses of MSMEs is taking place in the country after demonetization and introduction of GST. This is generating enormous financial information database of M SMEs' businesses and finances. This big data base will be used for improving financing of M SMEs' capital requirement, including working capital.
- 72. It is proposed to onboard public sector banks and corporates on Trade Electronic Receivable Discounting System (TReDS) platform and link this with GSTN. Online loan sanctioning facility for MSMEs will be revamped for prompt decision making by the banks. Government will soon announce measures for effectively addressing non-performing assets and stressed accounts of MSMEs. This will enable larger financing of MSMEs and also considerably ease cash flow challenges faced by them. In order to reduce tax burden on MSMEs and to create larger number of jobs, I will be announcing some tax measures in Part B of my speech.
- 73. MUDRA Yojana launched in April, 2015 has led to sanction of 4.6 ` lakh crore in credit from 10.38 crore MUDRA loans. 76% of loan accounts are of women and more than 50% belong to SCs, STs and OBCs. It is proposed to set a target of 3 lakh crore for lending under MUDRA for 2018- ` 19 after having successfully exceeded the targets in all previous years.
- 74. Non-Bank Finance Companies (NBFCs) stepped up financing of MSMEs after demonetization. NBFCs can be very powerful vehicle for delivering loans under MUDRA. Refinancing policy and eligibility criteria set by MUDRA will be reviewed for better refinancing of NBFCs.
- 75. Use of Fintech in financing space will help growth of MSMEs. A group in the Ministry of Finance is examining the policy and institutional development measures needed for creating right environment for Fintech companies to grow in India.
- 76. Venture Capital Funds and the angel investors need an innovative and special developmental and regulatory regime for their growth. We have taken a number of policy measures including launching '' Start-Up India '' program, building very robust alternative investment regime in the country and rolling out a taxation regime designed for the special nature of the VCFs and the angel investors. We will take additional measures to strengthen the environment for their growth and successful operation of alternative investment funds in India.
- 77. Creating job opportunities and facilitating generation of employment has been at the core of our policy-making. During the last
National Accreditation Board

for Certification Bodies

ISO/IEC 17021-1:2015 (ABMS) CROSS REFERENCE MATRIX-cum- DOCUMENTATION REVIEW REPORT

(CB to fill up items 1,2 & 4 and Col 3 of the checklist; NABCB AT to fill the rest)

NOTE 2 For 7.5.1 to 7.5.4, the terms 'outsourcing' and 'subcontracting' are considered to be synonyms.
8	Information requirements
8.1	Public information
8.1.1	The certification body shall maintain (through publications, electronic media or other means), and make public, without request, in all the geographical areas in which it operates, information about a) audit processes; b) processes for granting, refusing, maintaining, renewing, suspending, restoring or withdrawing certification or expanding or reducing the scope of certification; c) types of management systems and certification schemes in which it operates; d) the use of the certification body's name and certification mark or logo; e) processes for handling requests for information, complaints and appeals; f ) policy on impartiality.
8.1.2	The certification body shall provide upon request information about: a) geographical areas in which it operates; b) the status of a given certification; c) the name, related normative document, scope and geographical location (city and country) for a specific certified client.

BCB-F010 30 /77 BCB-F010 30 /77 (ABMS): (17021-1:2015 & 17021-9:2016) \_ Sep 2020
- 3. Admhálacha a eisiúint do BOO'anna nuair a fhaightear na doiciméid um Athnuachan Bhliantúil ar Mhaoiniú agus ar Mheasúnú agus ar Dhearbhú an BOO.
- 4. Athnuachan Bhliantúil ar aighneachtaí Maoinithe a Phróiseáil agus soiléiriú a lorg nuair is gá.
- 5. Fógraí cinntí agus litreacha leithdháilte a eisiúint chuig BOOanna.

BOO

- 1. An Teimpléad d'Athnuachan Bhliantúil ar Mhaoiniú agus treoir a eisiúint chuig Eagraíochtaí Maoinithe.
- 2. Admhálacha a eisiúint chuig Eagraíochtaí Maoinithe nuair a fhaightear aighneachtaí maidir le hAthnuachan Bhliantúil ar Mhaoiniú.
- 3. Athbhreithniú ar Aighneachtaí Maoinithe a Athbhreithniú chun iomláine agus cruinneas a chinntiú.
- 4. Measúnú RAG a chríochnú do gach Eagraíocht Mhaoinithe ag bunú an mheasúnaithe ar an aighneacht Athnuachan do Mhaoiniú agus ar an POEF, go háirithe gealltanais trí na PPRM'anna.
- a. Sainaithin aon saincheisteanna a bhaineann leis na critéir Incháilitheachta agus Measúnaithe, ag machnamh ar ghealltanais tríd an bpróiseas POEF, go háirithe na PPRM'anna, chun a mheas go bhfuil an fhaisnéis a sholáthraíonn an Eagraíocht Mhaoinithe cruinn. Faigh soiléireacht nuair is gá.
- b. Sa chás go bhfreagraíonn an Eagraíocht Mhaoinithe 'níl' do na Critéir Incháilitheachta níl siad incháilithe maoiniú a athnuachan agus scoirfidh siad den scéim.
- c. Sa chás go raibh stádas RAG Glas ag an Eagraíocht Mhaoinithe suas go dtí am na hathnuachana agus nach gcomhlíonann sí na Critéir Mheasúnaithe go léir, sannfar stádas RAG Ómra don Eagraíocht Mhaoinithe agus caithfidh Plean Gníomhaíochta comhaontaithe a bheith san áireamh ina n-iarratas ar mhaoiniú a athnuachan.
- d. Sa chás go raibh stádas RAG Ómra ag an Eagraíocht Mhaoinithe suas go dtí tráth na hathnuachana agus nach gcomhlíonann sí na Critéir Mheasúnaithe go léir, sannfar stádas RAG Dearg don Eagraíocht Mhaoinithe agus scoirfidh an Eagraíocht Mhaoinithe scéim. Tá sé seo ann d'eagraíochtaí a leathnaigh a stádas Ómra RAG tríd an bpróiseas 'fán Ómra'. Maidir le heagraíochtaí a leathnaigh a stádas RAG Ómra tríd an bpróiseas 'fan ómra', tabhair faoi
EDITAL DE RETIFICAÇÃO DO PROCESSO SELETIVO SIMPLIFICADO

SECRETARIA MUNICIPAL DE DESENVOLVIMENTO SOCIAL EDITAL N° 002/2022.

Edital de retificação nº 01 do Processo Seletivo Simplificado nº 002/2022 da Secretaria Municipal de Desenvolvimento Social, destinado a selecionar profissionais habilitados para o preenchimento de vagas e formação de cadastro de reserva, a fim de atender a necessidade de contratação temporária de excepcional interesse público desta secretaria, de acordo com as normas deste edital e conforme o inc. IX, do art. 37 da Constituição Federal de 1988 e da Lei Municipal PM/Nº 3.333/2022.

Onde se lê:

CUIDADOR DE IDOSOS
Ordem de Classificação	Nome do Candidato	Ficha de Inscrição	Tempo de Experiência	Cursos com mais de 04 horas	Titulo de Especialista- Pós Graduação	Titulo de Mestrado	Total de Pontos	Data de Nascimento	Situação
2	Lúbia Bento Guerra	01	01	01	-	-	02	04/03/2007	Classificado

Leia-se:

CUIDADOR DE IDOSOS
Ordem de Classificação	Nome do Candidato	Ficha de Inscrição	Tempo de Experiência	Cursos com mais de 04 horas	Titulo de Especialista- Pós Graduação	Titulo de Mestrado	Total de Pontos	Data de Nascimento	Situação
2	Lúbia Bento Guerra	01	01	01	-	-	02	25/08/1981	Classificado

Onde se lê:
shamhlaítear go dtacóidh an Rannóg/Oifig/Comhlacht fostaithe le tarscaoileadh i leith iarratas ar laghdú i ndáil le ceapacháin chuig an bpost seo.

Beidh ar iarratasóirí dearbhú réamh-fhostaíochta a chomhlánú chun a dheimhniú cibé ar bhain siad leas as scéim pinsin san earnáil phoiblí roimhe seo.

Cúis bhróid don NTMA a bheith ina fhostóir comhdheiseanna. Aithnímid go bhfuil áit oibre atá éagsúil agus uilechuimsitheach ina bhonn taca le cinnteoireacht níos fearr, smaointeoireacht chruthaitheach agus le nuálaíocht, agus go spreagann sí feidhmíocht ghnó. Táimid tiomanta a chinntiú go ndéanann ár bhfórsa saothair ionadaíocht ar ár sochaí.
2.10.2. Федеральной государственной информационной системы "Единый портал государственных и муниципальных услуг (функций)" . 2.10.3. Информационной системы "Портал государственных и муниципальных услуг Кировской области". 2.10.4. Федеральной государственной информационной системы, обеспечивающей процесс досудебного (внесудебного) обжалования решений и действий (бездействия), совершенных при предоставлении государственных и муниципальных услуг (далее - система) .

- 2.11. При использовании заявителем системы посредством портала системы обеспечивается:
- 2.11.1.возможность подачи заявителем в электронной форме жалобы и иных документов (при наличии), подтверждающих доводы заявителя;
- 2.11.2.доступность для заполнения и (или) копирования заявителем шаблонов жалобы в электронной форме;
- 2.11.3.возможность получения заявителем сведений о ходе рассмотрения жалобы, поданной любым способом;
- 2.11.4.возможность получения заявителем решения по жалобе, поданной любым способом;
- 2.11.5.возможность ознакомления с информацией об общем количестве поданных и рассмотренных жалоб.

2.12. При подаче жалобы в электронном виде документы, указанные в пунктах 2.6.1. - 2.6.3. настоящего Положения, могут быть представлены в форме электронных документов, подписанных электронной подписью, вид которой предусмотрен законодательством Российской Федерации, при этом документ, удостоверяющий личность заявителя, не требуется.

- 3. Требования к порядку рассмотрения жалобы

3.1. Жалоба, направленная в соответствии с настоящим Положением, рассматривается согласно порядку предусмотренного подпунктами 1.2.1. - 1.2.2. настоящего Положения следующими должностными лицами по полномочиям: главой администрации Белореченского сельского поселения , заместителями главы администрации Белореченского сельского поселения , курирующими деятельность органов, предоставляющих муниципальные услуги, руководителем органа, предоставляющего муниципальные услуги (далее - Уполномоченные на рассмотрение жалобы должностные лица). 3.2. В случае если жалоба подана заявителем в орган либо должностному лицу, в компетенцию которого не входит принятие решения по жалобе , в соответствии с требованиями пункта 3.1. настоящего Положения, в течение 3 рабочих дней со дня ее регистрации указанный орган либо должностное лицо направляет жалобу уполномоченному на рассмотрение жалобы должностному лицу и в письменной форме информирует заявителя о перенаправлении жалобы. При этом срок рассмотрения жалобы исчисляется со дня регистрации жалобы уполномоченным на ее рассмотрении должностным лицом.
## Authorisations & Sign Off

########## I have been authorised to submit this quote on behalf of insert Accountant/Auditor/Practice name

Signature:
Full name:	Click here to enter text.
Title/Position:	Click here to enter text.
Date:
Clarification No. - I dated 13/04/2023 to the EOI documents for 'Empanelment of Firms / LLPs of Indian Chartered Accountants (CA) / Cost Accountants (CMA) for Internal Audit / Physical Verification for the Financial Years 2023-24, 2024-25 and 2025- 26' ; Specification No: CC-CS/IA/ EOI/2023

S.No	Clause Reference	Query raised by Vendor	Clarification
1	First Page of EOI	There is no option on www.tejas.powergrid.in to upload any pdf file. It is requested to clarify where this pdf file is to be uploaded?	Please refer Para 3 of Page No.1 of EOI - The same is reproduced below: The EOI is being invited by adopting Two stages, 1) Stage 1 - by filling up online applications for shortlisting of partnership firms/LLPs. At Stage 1, No documents are required to be uploaded. 2) Stage 2 - for uploading of documents (i.e PDF files) for finalization of empanelment Further, refer para 2&3 of Page 7 of EOI for uploading of document, no document is required to be uploaded in Stage 1.
2	Annexure F - SI.No.8	In case a firm has conducted audit of two separate companies on SAP in one financial year, then as per Annexure F whether 4 Marks will be awarded or 8 marks will be awarded?	Please refer Note No.2 of Annexure F, only 4 Marks will be awarded per completed year of audit irrespective of number of audits conducted during that particular Financial year.
3	Annexure F - SI.No.4	There is no option to add more than six numbers of qualified assistants in the form. Please suggest how to add if the number of qualified assistants is more than Six.	Please refer Annexure F, only 2 Marks will be awarded for each qualified Assistants subject to maximum 10 Marks. In Sl.No.4, No Details are required for more than 6 Numbers of Qualified Assistants.
4	First Page of EOI	Please send the mail to power grid for Login ID & Password	While applying for empanelment by Partnership/LLP firms for conducting Internal Audit, necessary registration can be done by clicking on the below link https://tejas.powergrid.in/eoi-portal-2023/login as mentioned on Page No.1 of EOI.
5	Power grid has issued EOI for Empanelment of Firm for Internal Audit. We have initiated the process for Registration on Tejas Portal by filing initial information required. However, after filling the same it has been shown that "You have been registered successfully. Kindly Check the Email for account Activation. However, we have not received any thing over Email or Phone	The Activation link will be sent in email. If Activation link is not received in the email, please click on the tab of 'Resend Account Activation link' which is available in Tejas portal.
National Accreditation Board

for Certification Bodies

ISO/IEC 17021-1:2015 (ABMS) CROSS REFERENCE MATRIX-cum- DOCUMENTATION REVIEW REPORT

(CB to fill up items 1,2 & 4 and Col 3 of the checklist; NABCB AT to fill the rest)

5.2.1	The audit team shall have knowledge of bribery concepts including at least the following : a) direct and indirect payments; b) facilitation payments; c) non-financial benefits or advantages (e.g. benefits or opportunities to family members); d) conflicts of interests
5.2.2	The audit team shall have knowledge of risks of bribery associated with third parties, such as public officials, agents, consultants, subcontractors, family or relations.
5.2.3	The audit team shall have knowledge of bribery scenarios related to at least the following: a)personnel , recruiting , hiring and remuneration; b) commercial activities; c) travel , gifts, and hospitality; d) donations and sponsorship; e) procurement and contracting; f) sales and marketing; g) manufacturing and supply chain; h) outsourced processes; i) merging and acquisitions.

BCB-F010 16 /77 BCB-F010 16 /77 (ABMS): (17021-1:2015 & 17021-9:2016) \_ Sep 2020
- 26 -

#### 3.10.6 bør ifølge EØSU gå hurtigere for at åbne op for nye Internationaliseringen af SMV'erne markeder og dermed øge deres muligheder for at skabe arbejdspladser.

#### 3.10.7 , såsom de nylige frihandelsaftaler med Colombia, Peru og Bilaterale handelsaftaler Sydkorea, byder på mange potentielle fordele, som kan komme fra aftalernes nye muligheder, og disse fordele bør virksomhederne gøres opmærksomme på. Udvalget mener, at bilaterale aftaler må anses for at være forenelige med den multilaterale proces og kan endog på længere sigt styrke denne. "Vores velstand afhænger af handel", som Kommissionen fastslår. Udvalget understreger dog, at det er nødvendigt med en kvalitativ ændring i tilgangen til disse nye forhandlinger: Med den bilaterale tilgang kan der tages større hensyn til regionale og nationale forskelligheder end med multilaterale aftaler, som pr. definition udformes med et bredere perspektiv. EØSU påpeger, at sådanne bånd er af høj betydning og også vil fremme godkendelsen og videreudviklingen af god praksis inden for miljøbeskyttelse og fremme bæredygtig udvikling samt udviklingen af højere social- og beskæftigelsespolitiske normer. Under de bilaterale forhandlinger skal EU gøre det klart, at det står ved sine værdier og normer inden for socialpolitik, fødevaresikkerhed og miljø. International handel udgør både problemet og løsningen i forbindelse med fødevaresikkerheden på globalt niveau. De internationale samhandelsregler skal fremme fødevaresikkerheden, navnlig i de mindst udviklede lande, og sikre, at disse får toldfri adgang til markederne i industrilandene, men også i vækstlandene i henhold til princippet om særlig og differentieret behandling.

#### 3.10.8 EØSU glæder sig over forslaget fra næstformand i Kommissionen Antonio Tajani om at indføre en " ", før man undertegner handelsmæssige partnerskabsaftaler konkurrenceevnetest mellem EU og tredjelande. Udvalget er også enigt i, at det er nødvendigt inden iværksættelsen at evaluere, hvilken indvirkning alle andre politikinitiativer (på områder såsom energi, handel, miljø, social sikring og forbrugerbeskyttelse) vil få på industriens konkurrenceevne.

#### 3.10.9 For at udvikle en grøn økonomi i den globale konkurrencesituation og bevare sin førerrolle på området, bør EU i egen interesse og for klimaets skyld holde fast ved sine ambitiøse mål om nedbringelse af drivhusgasemissioner. Udvalget foreslår, at der udvikles konsekvensanalyser (konkurrence, beskæftigelse, miljø), og at der afholdes offentlige debatter som forberedelse på overgangen mellem 2020 og 2050, og for at gøre prognoserne for de økonomiske aktører og borgerne sikrere.

### 3.11 Mobilisering af EU-budgettet for vækst og konkurrenceevne

#### 3.11.1 EØSU mener, at EU i dag på grund af den økonomiske og finansielle krise og kaskaden af voksende underskud i de fleste medlemsstater ikke råder over til at budgetmidler gennemføre sin politiske strategi eller opfylde sine forpligtelser i henhold til den nye Lissabontraktat.

EUR/003 - CESE 497/2012 JG/GG/JH/Lw .../...
- 4. Guidance Notes on Auditor's Report on Revised Accounts of Companies Before Circulation to Shareholders
- 5. Guidance Note on Certificate to be Issued by the Auditor of the Company Pursuant to Companies (Acceptance of Deposits) Rules, 2014.
- 6. Guidance Note on the Duty Cast on the Auditors under Section 45MA of the Reserve Bank of India Act 1934
- 7. Guidance Notes on Audit Reports and Certificates for Special Purposes
- 8. Guidance Notes on Audit of Fixed Assets
- 9. Guidance Notes on Revision / Rectification of Financial Statements
- 10. Guidance Notes on Audit of Accounts of Non- Corporate Entities (Bank Borrowers)
- 11. Guidance Note on Reports in Company Prospectuses (Revised)
- 12. Guidance Note on Audit of Abridged Financial Statements
- 13. Guidance Note on Audit of Inventories
- 14. Guidance Note on Audit of Investment
- 15. Guidance Note on Audit of Debtors, Loans and Advances
- 16. Guidance Note on Audit of Cash and Bank Balances
- 17. Guidance Note on Audit of Liabilities
- 18. Guidance Note on Audit of Revenue.
- 19. Guidance Note on Section 143 of the Companies Act 2013
- 20. Guidance Note on Audit of Expenses
- 21. Guidance Note on Special Considerations in the Audit of Small Entities.
- 22. Guidance Note on Computer Assisted Audit Techniques (CAATs)
- 23. Guidance Note on Audit of Miscellaneous Expenditure (Revised 2003)
- 24. Guidance Note on Audit of Consolidated Financial Statements
- 25. Guidance Note on Audit of Payments of Dividends
- 26. Guidance Note on Capital and Reserves.
- 27. Guidance Note on Audit of Banks (Revised 2006)
- 28. Guidance Note on Audit of Accounts of Members of Stock Exchanges (Revised)
Tá sé ríthábhachtach go bhfuil gach tionscadal a cuireadh isteach air faoin SBÁFA i gcomhréir le Téigh Amach . Faoin Aer Aithnítear 6 chuspóir straitéiseach idirspleách sa Straitéis: -

Ceannaireacht	Cur chuige níos comhordaithe agus comhtháite ar leibhéal náisiúnta agus an chontae le deimhniú go mbainfear an úsáid is fearr as ár n-acmhainní
Comhshaol	An comhshaol a chosaint trí áineas faoin aer a phleanáil agus fhorbairt níos fearr, agus ag cloí leis na cleachtais is fearr ó thaobh bhainistiú tírdheacha agus gnáthóga
Rochtain	Rochtain ar an saol faoin aer a chosaint agus a fheabhsú, ar mhaithe le leas an phobail
Deiseanna	Líon na ndaoine atá gníomhach faoin aer a mhéadú agus tacú leo, daoine óga agus grúpa tearcionadaithe go háirithe
Feasacht	Feasacht a chruthú maidir lenár ndeiseanna áineasa faoin aer agus cén chaoi sásamh a bhaint astu go freagrach
Saineolas	Eolas, scileanna agus saineolas na bpáirtithe leasmhara agus comhpháirtithe a fheabhsú

########## Pleananna Áineasa Faoin Aer Chontae.

Tá Plean Áineasa Faoin Aer Chontae a fhorbairt agus Coiste Áineasa Faoin Aer Chontae a bhunú i measc phríomhghníomhaíochtaí na straitéise chun cur chuige níos pleanáilte agus comhordaithe a bhaint amach maidir le háineas faoin aer a fhorbairt sa chontae.

Cuirfidh an plean, atá á mhaoiniú ag an RFTP, conláistí áineasa faoin aer reatha sa cheantar san áireamh agus tabharfaidh sé breac-chuntas ar cá háit ar cheart bonneagar agus seirbhísí áineasa faoin aer a bheith suite thar thréimhse trí bliana.

Déanfaidh na pleananna seo eolas do chinntí infheistíochta sa todhchaí, cinntí maoinithe a dhéantar faoin SBÁFA san áireamh. Cuir formhór na gcontaetha tús le hobair ar a bpleananna i rith 2024. Má tá plean críochnaithe, nó á fhorbairt, táthar ag súil go bhfuil an tionscadal SBÁFA a gcuirtear isteach air i gcomhréir leis an bplean sin.

### Beart na nOileán

Tá ár n-oileáin chósta ina gcuid lárnach d ' oidhreacht chultúrtha agus nádúrtha an Stáit. I gcomhréir leis na gealltanais a rinneadh in Ár dTodhchaí Tuaithe , d ' fhorbair an Roinn polasaí deich mbliana ar na hoileáin. Mar chuid den bheart, beartaítear go dtabharfar tuilleadh deiseanna maoinithe do phobail na n-oileán. I ndáil leis sin, glacfar le hiarratas Bheart Forbartha Tionscadail sa bhreis atá sonraithe d ' oileáin ó údaráis áitiúla le hoileáin chósta áitrithe. Leagtar na beartas seo amach i gCaibidil 3.