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In today’s economy, it is crucial for economic actors to understand the risks that surround the company. 
Risk analysis is a key process in the audit engagement. As defined in ISA 315, the auditor is required to understand the entity, its environment and its internal control in order to identify and assess all risks of material misstatements in the financial statements. The risks of material misstatements, thus identified, enable the auditor to develop audit procedures to address those risks. Audit missions adopt a risk-based approach to provide effectiveness and efficiency in the procedures. Indeed, the risk analysis process provides a qualitative and quantitative assessment of risk, which determines which audit works must be done, and which could be omitted. In other words, risk assessment allows to get a “maximum impact with minimum effort” (Joyce, n.d.).
However, according to a Post-Implementation review, the IAASB regularly identifies some weaknesses in the audit files. Especially concerning the documentation of Internal Control, IT environment, Risk analysis, etc. The IAASB has carried out a complete revision of the ISA 315, with the aim of improving and restructuring the whole standard. 
The revision’s main objective is to improve and enhance the risk analysis process, and strengthen the critical thinking of auditors. The standard has undergone a significant number of changes from restructuring to the addition of new concepts and definitions. Worries have been raised about the possible impact on the Audit mission.
The first result of the interviews indicates that the new concepts integrated were already used in practice. In fact, the major change of the ISA 315 is rather at the documentation level. The revision has strengthened the documentation requirements to oblige auditors to justify their thought process in the audit files. 
For this reason, the regulation and complexity of the market seem to influence the impacts of the revision. Audit firms in regulated markets do not seem to be impacted by the revision, as they are already subject to heavy regulation on documentation. Audit firms in non-regulated markets, on the other hand, appear to be impacted by the revision, as the new standard brings more stringent documentation requirements.

ISA 315 --- risk assessment --- new revision --- understand the entity --- Sciences économiques & de gestion > Comptabilité & audit

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From Rodney King and “driving while black” to claims of targeting of undocumented Latino immigrants, relationships surrounding race, ethnicity, and the police have faced great challenge. Race, Ethnicity, and Policing includes both classic pieces and original essays that provide the reader with a comprehensive, even-handed sense of the theoretical underpinnings, methodological challenges, and existing research necessary to understand the problems associated with racial and ethnic profiling and police bias. This path-breaking volume affords a holistic approach to the topic, guiding readers through the complexity of these issues, making clear the ecological and political contexts that surround them, and laying the groundwork for future discussions. The seminal and forward-thinking twenty-two essays clearly illustrate that equitable treatment of citizens across racial and ethnic groups by police is one of the most critical components of a successful democracy, and that it is only when agents of social control are viewed as efficient, effective, and legitimate that citizens will comply with the laws that govern their society. The book includes an introduction by Robin S. Engel and contributions from leading scholars including Jeffrey A. Fagan, James J. Fyfe, Bernard E. Harcourt, Delores Jones-Brown, Ramiro Martínez, Jr., Karen F. Parker, Alex R. Piquero, Tom R. Tyler, Jerome H. Skolnick, Ronald Weitzer, and many others.

Racial profiling in law enforcement. --- Police --- Crime and race. --- Attitudes. --- Profiling, Racial, in law enforcement --- Law enforcement --- Police psychology --- Race and crime --- Race-crime relationships --- Race --- Ethnicity. --- Policing. --- Race. --- associated. --- bias. --- both. --- challenges. --- classic. --- comprehensive. --- essays. --- ethnic. --- even-handed. --- existing. --- includes. --- methodological. --- necessary. --- original. --- pieces. --- police. --- problems. --- profiling. --- provide. --- racial. --- reader. --- research. --- sense. --- that. --- theoretical. --- underpinnings. --- understand. --- with.

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Lawrence Kramer has been a pivotal figure in the development of the controversial new musicology, integrating the study of music with social and cultural issues. This accessible and eloquently written book continues and deepens the trajectory of Kramer's thinking as it boldly argues that humanistic, not just technical, meaning is a basic force in music history and an indispensable factor in how, where, and when music is heard. Kramer draws on a broad range of music and theory to show that the problem of musical meaning is not just an intellectual puzzle, but a musical phenomenon in its own right. How have romantic narratives involving Beethoven's "Moonlight" Sonata affected how we hear this famous piece, and what do they reveal about its music? How does John Coltrane's African American identity affect the way we hear him perform a relatively "white" pop standard like "My Favorite Things"? Why does music requiring great virtuosity have different cultural meanings than music that is not particularly virtuosic? Focusing on the classical repertoire from Beethoven to Shostakovich and also discussing jazz, popular music, and film and television music, Musical Meaning uncovers the historical importance of asking about meaning in the lived experience of musical works, styles, and performances. Kramer's writing, clear and full of memorable formulations, demonstrates that thinking about music can become a vital means of thinking about general questions of meaning, subjectivity, and value. In addition to providing theoretical advances and insights on particular pieces and repertoires, Musical Meaning will be provocative reading for those interested in issues of identity, gender, and cultural theory. This book includes a CD of Kramer's own composition, Revenants: 32 Variations in C Minor, which he discusses in his final chapter.

Music --- Music, Influence of. --- Subjectivity in music. --- Music, Effect of --- Hermeneutics (Music) --- Musical aesthetics --- Aesthetics --- Music theory --- Criticism --- History and criticism. --- Philosophy and aesthetics. --- Philosophy --- academic. --- accessible. --- beethoven. --- composers. --- cultural history. --- cultural issues. --- cultural theory. --- easy to understand. --- famous composer. --- gender studies. --- humanist. --- humanistic. --- identity. --- moonlight sonata. --- music culture. --- music history. --- music performance. --- musical composition. --- musical genres. --- musicology. --- scholarly. --- social history. --- social issues.

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In Search of Our Frontier explores the complex transnational history of Japanese immigrant settler colonialism, which linked Japanese America with Japan's colonial empire through the exchange of migrant bodies, expansionist ideas, colonial expertise, and capital in the Asia-Pacific basin before World War II. The trajectories of Japanese transpacific migrants exemplified a prevalent national structure of thought and practice that not only functioned to shore up the backbone of Japan's empire building but also promoted the borderless quest for Japanese overseas development. Eiichiro Azuma offers new interpretive perspectives that will allow readers to understand Japanese settler colonialism's capacity to operate outside the aegis of the home empire.

Japanese --- Imperialism --- Transnationalism --- History --- Japan --- Colonies --- History. --- Imperialism. --- Transnationalism. --- backbone of japans empire building. --- borderless quest for japanese overseas development. --- capital in asian pacific basin. --- colonial expertise. --- expansionist ideas. --- japanese america with japans colonial empire. --- japanese immigrant settler colonialism. --- japanese migration and colonialism. --- migrant bodies. --- trajectories of japanese transpacific migrants. --- understand japanese settler colonialism.

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Picture a familiar scene: long lines of shoppers waiting to check out at the grocery store, carts filled to the brim with the week's food. While many might wonder what is in each cart, Andrew Warnes implores us to consider the symbolism of the cart itself. In his inventive new book, Warnes examines how the everyday shopping cart is connected to a complex web of food production and consumption that has spread from the United States throughout the world. Today, shopping carts represent choice and autonomy for consumers, a recognizable American way of life that has become a global phenomenon. This succinct and and accessible book provides an excellent overview of consumerism and the globalization of American culture.

E-books --- Shopping carts --- Consumption (Economics) --- Shopping --- Merchandising --- History. --- academic. --- accessible. --- america. --- american culture. --- analysis. --- buggy. --- consumerism. --- consumers. --- daily life. --- day to day. --- easy to understand. --- everyday items. --- food consumption. --- food production. --- food shopping. --- global phenomenon. --- globalization. --- grocery cart. --- grocery shopping. --- grocery store. --- scholarly. --- shopping cart. --- shopping. --- symbolism. --- united states.