石子的质量

石子的产地

石子的形状

石子的粒径

银行等金融机构的相关制度体系

解决财务问题的条件和方法

客户理财意识的不足之处

了解收集客户相关信息的必要性

如实告知客户自己的能力范围

the new society of Indians

their friends who died on the way to the new land

their former religion

to invite the Indians

Gianluca Tramcere, Silica Systems An outsourced IT service is never a fully independent entity. It is tied to the home company's previous and continuing systems of working. But despite the added responsibility of managing new ways of working, many businesses ignore the integration process. They fail to establish contracts that define the ways in which the two companies will work alongside one another, and focus solely on the technological aspects of service delivery.

Kevin Rayner, Domola Businesses need to build integration competency centres dedicated to managing the integration effort. It is critical to have an individual in charge to check that the external and internal business operations work together. Although companies often think of outsourcing as a way of getting rid of people and assets, they need to remember that, at the same time, outsourcing involves gaining people. Because there is a new operation being carried out in a different way outside of the home business, this creates a training element.

Clayton Locke, Digital Solutions Communication is the key to success, and outsourcing to other regions or countries can lead to a range of problems. For any such initiative, it is necessary to create a team where there is good, open communication and a clear understanding of objectives and incentives. Bringing people to the home location from the outsourced centre is necessary, since it can aid understanding of the complexities of the existing system. To integrate efficiently, outsourcing personnel have to talk to the home company's executives and users to understand their experiences.

Kim Noon, J G Tech One way to avoid the difficulties of integration is to create a joint-venture company with the outsourcer. Thus, a company can swap its assets for a share of the profits. Yet joint ventures bring potential troubles, and companies should be careful not to lose sight of the original rationale for outsourcing: to gain cost efficiencies and quality of service in an area that for some reason could not be carried out entirely in-house. The complexities and costs of a joint-venture initiative should not be underestimated.

如果合理预期不存在其他充分、适当的审计证据，注册会计师应当就对财务报表有重大影响的事项向管理层和治理层获取书面声明

由于管理层就持续经营能力而提出的应对计划和其他缓解措施通常基于假设基础之上，注册会计师应当向管理层获取有关应对计划的书面声明

为避免诸如诉讼事项可能发生的巨额赔偿支出，管理层将会考虑主动寻求破产保护，在这种情况下，注册会计师可以要求管理层和治理层做出如下声明：“在财务报表日起的十二个月内，管理层和治理层没有申请破产保护的计划”

为避免诸如诉讼事项可能发生的巨额赔偿支出，管理层将会考虑主动寻求破产保护，在这种情况下，注册会计师可以要求管理层和治理层做出如下声明：“在财务报表日起的十二个月内，公司不会破产”

管理层认可其设计并实施内部控制以防止或发现并纠正错报的责任

管理层认为注册会计师在审计过程中发现的未更正错报对财务报表整体不具有重大影响

内部控制存在重大缺陷

超过重要性水平的重大错报