ahmedheakl/docatlas_instruct huggingface dataset:
In our opinion, because of the significance of the matter described in the Basis for Adverse Opinion section of our report, the financial statements do not present fairly the financial position of ABC Proprietary Limited as at 31 December 20X1, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa.

[For audit ors' reports issued on or after 15 June 2019 in respect of audits of financial statements for financial periods beginning before or on 14 June 2019] [Delete block if not applicable] Basis for Adverse Opinion The company's practice is to use its building for its entire economic life, however, the company did not review the building's residual value and useful life at the reporting date in accordance with International Financial Reporting Standards, IAS 16, Property, plant and equipment . The building is depreciated over a period of 20 years with the remaining useful life at 30 June 20x1 assessed as four years. An independent valuer has assessed the remaining economic life of the building at 50 years, consequently, land and buildings, included in note x to the financial statements is understated by Rxxx (20x0: Rxxx), while income tax, net income and shareholders' equity is understated by Rxxx (20x0: Rxxx), Rxxx (20x0 Rxxx) and Rxxx (20x0 Rxxx) respectively. These required adjustments are considered material and pervasive to the financial statements as a whole. Weconducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. Weare independent of the company in accordance with the sections 290 and 291 of the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (Revised January 2018), parts 1 and 3 of the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (Revised November 2018) (together the IRBA Codes) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities, as applicable, in accordance with the IRBA Codes and in accordance with other ethical requirements applicable to performing audits in South Africa. The IRBA Codes are consistent with the corresponding sections of the International Ethics Standards Board for Accountants ' Code of Ethics for Professional Accountants and the International Ethics Standards Board for Accountants ' International Code of Ethics for Professional Accountants (including International Independence Standards) respectively. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our adverse opinion.
### BYLAAG

###### Ouditeur se Verantwoordelikhede vir die Oudit van die Finansiële State

As deel van 'n oudit ooreenkomstig die ISAs oefen ons professionele oordeel uit en handhaaf ons professionele skeptisisme deurlopend deur die oudit. Ons doen ook die volgende:

- • en beoordeel die risikos van wesenlike wanvoorstelling van die finansiële state, hetsy • en beoordeel die risikos van wesenlike wanvoorstelling van die finansiële state, hetsy weens bedrog of foute, ontwerp en voer ouditprosedures uit na aanleiding van daardie risikos, en verkry ouditbewyse wat voldoende en toepaslik is om ' n grondslag vir ons ouditmening te bied. Die risiko van nie-opsporing van ' n wesenlike wanvoorstelling as gevolg van bedrog is groter as vir ' n wesenlike wanvoorstelling as gevolg van foute, aangesien bedrog samespanning, vervalsing, doelbewuste weglatings, wanvoorstellings, of die omseiling van interne beheer kan behels.
- • ' n begrip van interne beheer relevant tot die oudit ten einde ouditprosedures te ontwerp • ' n begrip van interne beheer relevant tot die oudit ten einde ouditprosedures te ontwerp wat toepaslik is in die omstandighede, maar nie vir die doel om ' n mening uit te spreek oor die effektiwiteit van die maatskappy se interne beheer nie.
- • die toepaslikheid van rekeningkundige beleid wat gebruik is en die redelikheid van • die toepaslikheid van rekeningkundige beleid wat gebruik is en die redelikheid van rekeningkundige ramings en verwante openbaarmaking wat deur die direkteure gemaak is.
- • tot ' n gevolgtrekking oor die toepaslikheid van die direkteure se gebruik van die lopende- • tot ' n gevolgtrekking oor die toepaslikheid van die direkteure se gebruik van die lopende- saak-grondslag van verantwoording, en gebaseer op ouditbewyse verkry, kom tot ' n gevolgtrekking oor die bestaan van ' n wesenlike onsekerheid wat verband hou met gebeure of omstandighede wat beduidende twyfel kan laat bestaan oor die maatskappy se vermoë om as ' n lopende saak voort te bestaan. Waar ons tot die gevolgtrekking kom dat ' n wesenlike onsekerheid bestaan word daar van ons vereis om in ons ouditeursverslag aandag te vestig op die toepaslike openbaarmaking in die finansiële state, of, indien sodanige openbaarmaking onvoldoende is, om ons mening te wysig. Ons gevolgtrekkings word gebaseer op ouditbewyse verkry tot en met die datum van ons ouditeursverslag. Toekomstige gebeure en omstandighede mag egter daartoe aanleiding gee dat die maatskappy ophou om as ' n lopende saak voort te bestaan.
- • die algehele voorstelling, struktuur en inhoud van die finansiële state, insluitende die • die algehele voorstelling, struktuur en inhoud van die finansiële state, insluitende die openbaarmaking, en of die finansiële state die onderliggende transaksies en gebeure op só ' n manier weergee dat redelike voorstelling bereik word.

Ons kommunikeer met die direkteure oor, onder andere, die beplande omvang en tydsberekening van die oudit en beduidende ouditbevindinge, insluitende enige beduidende tekortkominge in interne beheer wat ons tydens ons oudit identifiseer.
###### Verslag oor Ander Regs- en Regulatoriese Vereistes

[Die struktuur en inhoud van hierdie afdeling van die onafhanklike nasienersverslag sal afhang van die aard van die onafhanklike nasiener se ander 54 rapporteringsverantwoordelikhede.]

[ Onafhanklike Nasiener se handtekening ] [ Naam van individuele nasiener ] [ Kapasiteit indien nie 'n alleen -praktisyn bv. Direkteur of Vennoot ] Geregistreerde Ouditeur [ Datum van nasiener se verslag ] [ Onafhanklike nasiener se adres ]

Page 169 of 189
委託研究提案書

平成 26 年 月 日

情報通信研究機構

理事長 坂内 正夫 殿

課題番号：

178

## 「ソーシャル・ビッグデータ利活用・基盤技術の研究開発」 課題Ｘ ○○○○○○○○○○ に対する提案書

### ［提案課題］○○○○○○○○○○○○○○○○○○○○○○○

［代表提案者］ 郵便番号 ○○○ - ○○○○ 所在地 ○○県××市・・・・・・・ 法人名及び代表者名 AA 社 ××××

［共同提案者］ 郵便番号○○○ - ○○○○ 所在地 ○○県××市・・・・・・・ 法人名及び代表者名 BB 社 ××××

［共同提案者］ 郵便番号 ○○○ - ○○○○ 所在地 ○○県××市・・・・・・・ 法人名及び代表者名 CC 大学 ××××

1
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

then ended, and notes to the financial statements, including a summary of [ N4] significant accounting policies .

######## Directors' Directors' Responsibility for the Financial Statements

The directors are responsible for the preparation and fair presentation of these financial statements in accordance with the International Financial Reporting 4 Standard for Small and Medium-sized Entities and the requirements of the [N10] Companies Act of South Africa , and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are [N11] free from material misstatement, whether due to fraud or error.

######## Independent Reviewer's Responsibility

Our responsibility is to express a conclusion on these financial statements. We conducted our review in accordance with the International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements (ISRE 2400 (Revised)). ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared in all material respects in accordance with the applicable financial reporting framework. This Standard also requires us to comply with relevant ethical requirements. A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. The independent reviewer performs procedures, primarily consisting of making inquiries of management and others within the entity, as appropriate, and applying analytical procedures, and evaluates the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing. Accordingly, we do not express an audit opinion on these financial statements.

######## Conclusion

Based on our review, nothing has come to our attention that causes us to believe [N8] that these financial statements do not present fairly, in all material respects , the financial position of ABC Proprietary Limited as at 31 December 20X1, and its financial performance and cash flows for the year then ended in accordance with the International Financial Reporting Standard for Small and Medium-sized Entities and the requirements of the Companies Act of South Africa.

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SOCIALIZMI PARTITË E KRAHUT TË DJATHTË

KOMBET E BASHKUARA KOMBET AMËTARE

MBRETRITEARABISËSAUDITE,SHEIKËTEDUBAIT,KUWAITIT,EMIRATETEBASHKUARAARABE

INTELIGJENCA BRITANIKE

INTERPOL CIA MOSSAD AGJENCI TË TJERA TË INTELIGJENCËS

INSTITUTI MBRETROR PËR ÇËSHTJE NDËRKOMBËTARE

RHODES / GRUPI I MILNERIT TRYEZA E RRUMBULLAKËT

TERRORIZMI

PETROLEUM BANKA MINIERA SIGURIM TREGI INDUSTRI

ORGANIZATAT FETARE KISHA E QEVERISJES SE NJË BOTE

FRIMASONRIA DHE SHOQRITË E TJERA TË FSHETHTA 9 MESHKUJ TË PANJOHUR
1.2	Dui aan of die volgende stellings WAAR of ONWAAR is. Kies die antwoord en skryf slegs 'Waar' of 'Onwaar' langs die vraagnommer (1.2.1 - 1.2.10) in die ANTWOORDBOEK neer.

1.2.1	Indirekte belasting kan verskuif word na iemand anders d.w.s. 'n verbruiker.

1.2.2	Werkloosheid verhoog normaalweg tydens 'n opswaai in die ekonomie.

1.2.3	Indien die vraag na arbeid toeneem terwyl die arbeidaanbod afneem, sal die ewewigloontarief toeneem.

1.2.4	Ten einde die BBP na die BNP om te skakel, moet die primêre inkomste van die res van die wêreld afgetrek word.

1.2.5	Inkomstebeleid kan deur ekonome gebruik word as die fiskale beleidinstrument.

1.2.6	Die aansporingloonstelsel stel die werkgewer in staat om 'n spesifieke diens teen 'n vasgestelde prys aan te koop.

1.2.7	Verbruikers bied produksiefaktore aan besighede in ruil vir lone, wins, rente en huurgeld.

1.2.8	'n Toename in invoere sal waarskynlik lei na 'n afname in nasionale inkomste.

1.2.9	Die grootste komponent van BBP van die uitgawebenadering is binnelandse belegging.

1.2.10	Makro-ekonomie handel hoofsaaklik oor hoe individuele ekonomiese keuses gekoördineer word deur markte en hoe pryse en vraag vasgestel word in individuele markte.
(10 × 2)	(20)
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

- • The auditor remains solely responsible for the auditor's opinion. • The auditor remains solely responsible for the auditor's opinion.

This circumstance, i.e. when ISA 600 does or does not apply, has been described in the circumstances block for each illustrative auditor's report.

##### Disclosure of audit tenure

N14. The Regulatory Board, in terms of Section 9 and 10 read with sections 1, 2 and 3 of the Auditing Profession Act, Act 26 of 2005, published a Rule in the Government Gazette No. 39475 of 4 December 2015 which makes it mandatory that all auditor′s reports on Annual Financial Statements shall disclose the number of years which the audit firm/sole practitioner has been the auditor of the entity (audit tenure). A predecessor audit firm in this context refers to an audit firm where there has been mergers/de-mergers or other combinations in the audit firm, and an audit firm shall therefore include a predecessor audit firm.

Audit tenure refers to the length of the auditor-client relationship. Thus, tenure includes the period that the predecessor audit firms (where there has been mergers/de-mergers or other combinations in the audit firm) issued audit reports on the entity. This rule applies to audit reports issued on the Annual Financial Statements of all public interest entities, as defined in the Companies Act of 2008 and prescribed by the Regulatory Board from time to time, for periods ending on or after 31 December 2015. This rule was subsequently clarified to mean that it applies to audit reports issued on the Annual Financial Statements of all public companies - as defined in the Companies Act of 2008 - that meet the definition of a public interest entity, as per the IRBA Code of Professional Conduct for Registered Auditors. The Regulatory Board made the decision to require the mandatory disclosure of audit tenure in the context of strengthening auditor independence, which is consistent with measures implemented in other jurisdictions. This disclosure of audit tenure will lead to transparency of association between audit firms and audit clients.

###### Additional Guidance

- • audit firms and sole practitioners are required to comply with the new • audit firms and sole practitioners are required to comply with the new disclosure requirement.
- • audit tenure should reflect the number of years the audit firm/sole • audit tenure should reflect the number of years the audit firm/sole practitioner continuously served as auditor.
- • the case of audit firm mergers/de-mergers or change in name, the • the case of audit firm mergers/de-mergers or change in name, the

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Kuinka pitkäksi aikaa tarjoaja sitoutuu tarjoamaan palveluja tilaajalle (vuosina) tuen viimeisen erän 1) maksamisesta lukien?

1) Lain mukaan hanke-ehdotuksen laatijan on sitouduttava tarjoamaan vähintään kymmenen vuoden ajan tuen viimeisen erän maksamisesta lukien. Mikäli hanke- ehdotuksen laatija sitoutuu tarjoamaan kyseisiä palveluja laissa määriteltyä vähimmäisaikaa pidemmän ajan se voi saada vertailussa lisäpisteitä.

## Muut selvitykset

Selvitys yhteisrakentamisesta muiden yhdyskuntaa palvelevien johtojen ja rakennelmien asentamisen yhteydessä (Erillisessä liitteessä. Tässä ilmoitetaan vain liitteen numero)
Tuenhakijan liiketoimintasuunnitelma tai muu kuvaus yrityksen toiminnasta sekä maksuvalmius- ja kannattavuuslaskelma (Erillisessä liitteessä. Tässä ilmoitetaan vain liitteen numero)
Analyysi hankkeeseen liittyvistä toiminnallisista, taloudellisista ja muista riskeistä sekä suunnitelma niiden hallitsemiseksi. (Erillisessä liitteessä. Tässä ilmoitetaan vain liitteen numero)
Do no significant harm -lomake täytettynä

## Sitoutuminen asetettuihin vaatimuksiin

Tuen myöntämisen edellytyksenä on, että hakija sitoutuu kaikkiin tässä pyynnössä esitettyihin sekä hanketta säätelevissä laissa ja asetuksissa sekä viranomaismääräyksissä määriteltyihin ehtoihin.

Sitoutuuko tuen hakija edellä kuvattuihin vaatimuksiin (kyllä/ei)?
委託研究提案書

#### 6 研究の発展性、研究終了後の成果展開、研究成果の発展・普及計画

(1) 発展性 ×××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××

(2) 成果の展開活用 ×××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××

( ３ ) 発展・普及計画 ×××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××× ××××××××××××××××××××××××××××××××××××××××

ｅｔｃ．

7
Korporatiewe Dienste	Menslike Hulpbronne Eenheid	• rekords • rekords Opleidingshandleidings • Salaris strukture • Indiensnemingsgelykheidsplan • Werk op die Wet op Vaardigheidsontwikkeling •
Administrasie en Fasiliteite Eenheid	• • Tenders • Huurooreenkomste • Huurkontrakte •
Regsdienste Eenheid	• en Kontrakte • en Kontrakte Litigasie Dokumente •
Finansies Departement	Uitgawes & Bestuur Rekeningkunde, Finansiële Rekeningkunde, Voorsieningskettingbestuur	• Jaarlikse en Middeltermyn deur die • Jaarlikse en Middeltermyn deur die Begroting ENE en MTBR voorleggings • Jaarlikse, Kwaartal en Maandelikse Finansiële state • Boddokumente • Enige Ander finansiële Rekords •
Dispuut Besluit	Opleiding ontwikkeling	Opleidingshandleidings
KVBA provinsies	KVBA provinsies	• leers • leers Provinsiale personeel vergadering minute • Provinsiale Kommissaris vergadering minute • Statistiek oor vereffeningskoerse • Gevallelading volgens provinsie • Dispute deur die sektor •
Inligting Kommunikasie en Tegnologie Departement	IKT Departement	• geproduseer wat konsolidasie, byvoorbeeld • geproduseer wat konsolidasie, byvoorbeeld IKT-Projekverslae • Antivirus verslag diensvlakooreenkoms verslae • Hardeware/sagteware verkrygingsverslag •

## 10. PROSEDURE OM AANSOEK TE DOEN TOEGANG TOT REKORDS GEHOU DEUR DIE KVBA IN TERME VAN DIE WBTI

- 10.1. 'n Versoeker moet gebruik die vorm twat het gedruk in die Staatskoerant Rregering. Kennisgewing R187- 15 Februarie 2002] (Vorm A) wat die vorm is aangeheg by hierdie handleiding as Bylae A en is beskikbaar te stel op die KVBA se webwerf (https://www.ccma.org.za ) getitel as DIE WBTI VORM - VERSOEK OM TOEGANG TOT REKORD.
- 10.2. Die versoeker mag druk die formele versoek vorm wat is aangeheg hiertoe as Bylae A en moet vul alle velde in die vorm. Die vorm moet ingedien word by die Inligtingsbeampte van die KVBA, of aan die Adjunk Inligtingsbeampte in die provinsie waar die aansoeker woon. Die versoek kan ook e-pos te word via die wbti generiese via e-pos adres paia@ccma.org.za
- 10.3. Die versoeker moet aandui of die versoeker die versoek rig vir 'n afskrif van 'n record of indien hy/sy wil besoek enigee en van die kantore will besoek om die gesogte record te besigtig. Alternatiewelik, indien die rekord nie 'n dokument kan dit besigtig word in die versoek vorm waar moontlik.
- 10.4. Indien a persoon vra vir toegang in 'n a besonder wyse, dan 'n versoeker moet kry toegang in die wyse hy/sy het gevra word vir. Hierdie is tensy te doen so wil inmeng onredelik met die loop van die KVBA, of beskadig die record, of
▪ Ontwikkeling van proto- kol vir die optekening en gebruik van tra- disionele kennis na aanleiding van die Wet op die Beskerming, Bevordering, Ontwik- keling en Bestuur van Inheemse Kennis, 2019 en NEMBA (Hoofstuk 6 en verwante Regulasies) en om volle besker- ming van tradisionele kennishouers te ver- seker. Daarbenewens sal die IVP 'n VVIT- protokol insluit wat UNESCO se etiese beginsels vir die beveiliging van ontas- bare kulturele erfenis volg.	Voor ontwik- keling van IKS-egistra- siestelsel.		VE
▪ Koste vir IK-opnemer (5 IK-opnemers in totaal) ▪	▪ nvt
▪ Aanlyn IKS-registrasie- stelsel ontwikkel vir insluiting by NIKMAS om TVD-nakoming te ondersteun	▪ Ontwikkeling van protokol vir die optekening en gebruik van tradisionele ken- nis na aanleiding van die Wet op die Beskerming, Bevorde- ring, Ontwikkeling en Bestuur van Inheemse	Voor ontwik- keling van IKS-registra- siestelsel.		VE
DIRECCIÓ Campanar, 32 DIRECCIÓ Campanar, 32 GENERAL DE PERSONAL DOCENT 46015 València

- Màster Universitari en Estudis Superiors de Llengua, Literatura i Cultura Catalanes - Màster Universitari en Llengua i Literatura Catalanes: Coneixement i Anàlisi Crítica del Patrimoni Immaterial per la Universitat de les Illes Balears - Màster Universitari en Llengua i Literatures Catalanes: Oralitat i Escriptura
Llicenciatura en Filologia, totes les especialitats	Un dels següents requisits: a) Menció específica regulada en el pla d'estudis de Filologia Catalana o en Llengua i Literatura Catalana. b) Còmput de matèries optatives específiques de Filologia Catalana, Llengua Catalana i Literatura Catalana de mínim 50 crèdits de llicenciatura. c) Màster oficial específic en l'àmbit de llengua i literatura catalana: - Màster Universitari en De l'Oral a l'Escrit: La llengua i la Literatura Catalanes des de la Perspectiva de l'Oralitat - Màster Universitari en Estudis Avançats de Llengua i Literatura Catalanes - Màster Universitari en Estudis Avançats i Aplicats en Llengua i Literatura Catalanes - Màster Universitari en Estudis Catalans: Llengua i Literatura i les seues Aplicacions - Màster Universitari en Estudis Catalans per la Universitat Oberta de Catalunya - Màster Universitari en Estudis Superiors de Llengua, Literatura i Cultura Catalanes - Màster Universitari en Llengua i Literatura Catalanes: Coneixement i Anàlisi Crítica del Patrimoni Immaterial per la Universitat de les Illes Balears - Màster Universitari en Llengua i Literatures Catalanes: Oralitat i Escriptura
- ш. Душанбе, 11 июли соли 2019, №707

## Қарори Маҷлиси намояндагони Маҷлиси Олии Ҷумҳурии Тоҷикистон Дар бораи қабул кардани Қонуни Ҷумҳурии Тоҷикистон «Оид ба ворид намудани тағйир ба Қонуни Ҷумҳурии Тоҷикистон «Дар бораи Бонки миллии Тоҷикистон»

Мутобиқи моддаи 60 Конститутсияи Ҷумҳурии Тоҷикистон Маҷлиси намояндагони Маҷлиси Олии Ҷумҳурии Тоҷикистон қарор мекунад: Қонуни Ҷумҳурии Тоҷикистон «Оид ба ворид намудани тағйир ба Қонуни Ҷумҳурии Тоҷикистон «Дар бораи Бонки миллии Тоҷикистон» қабул карда шавад.

## Раиси Маҷлиси намояндагони Маҷлиси Олии Ҷумҳурии Тоҷикистон Ш. ЗУҲУРОВ ш. Душанбе, 28 июнисоли2019, №1409
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

- • on the appropriateness of the directors ' use of the going concern • on the appropriateness of the directors ' use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company 's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.
- • the overall presentation, structure and content of the financial • the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

###### Report on Other Legal and Regulatory Requirements

[ The form and content of this section of the auditor's report would vary depending on the nature of the auditor's other reporting responsibilities prescribed by local law, regulation, or national auditing standards. The matters addressed by other law, regulatio n or national auditing standards (referred to as 'other reporting responsibilities') shall be addressed within this section unless the other reporting responsibilities address the same topics as those presented under the reporting responsibilities required by the ISAs as part of the Report on the Audit of the Financial Statements section. The reporting of other reporting responsibilities that address the same topics as those required by the ISAs may be combined (i.e. included in the Report on the Audit of the Financial Statements section under the appropriate subheadings) provided that the wording in the auditor's report clearly differentiates the other reporting responsibilities from the reporting that is required by the ISAs where such a difference exists. ]

[ [ Auditor's Signature ] [ Name of individual registered auditor ]

[ Capacity if not a sole practitioner: e.g. Director or Partner ] Registered Auditor [ Date of the auditor's report ] [ Auditor's address ]

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