If internal controls are assessed as effective, this will reduce ( but not entirely eliminate ) the amount of ' substantive ' work the auditor needs to do ( see below ).

If, after the last day to withdraw, only one candidate has filed for the office in a precinct, that candidate is deemed elected and the auditor shall issue a certificate of election.

If the auditee is a going concern, the auditor does not modify his / her report in any way.

If this situation occurs, the auditee is more likely to stop being a going concern while the auditor loses potential future audit engagements, and so the auditor may be pressured to avoid including a going concern disclosure.

If they were, the auditor can then figure out why the controls to prevent this failed.

If an external auditor detects fraud, it is his responsibility to bring it to the management's attention and consider withdrawing from the engagement if management does not take appropriate actions.

If an opinion cannot be reached, the auditor is required to explicitly state their assertions.

If the auditor cannot form an opinion based on the audit evidence obtained, the auditor should then obtain additional audit evidence.

If the player is caught by the IRS agent, he is audited, and always loses the audit, which takes 50 % of his income.

If a tax return is audited and a larger tax bill is the result, the taxpayer is responsible, not their accountants.

* If a company other than a limited partnership cannot obtain audited financial statements without unreasonable effort or expense, only the company's balance sheet, to be dated within 120 days of the start of the offering, must be audited ; and

If an account is audited and found not to be in default, then the Court issues a quietus ( arrêt de quitus or arrêt de décharge ) acquitting and discharging the official and settling the account.

If it could be shown that judgments of good and bad were not judgments at all, that they asserted nothing true or false, but merely expressed emotions like `` Hurrah '' or `` Fiddlesticks '', then these wayward judgments would cease from troubling and weary heads could be at rest.

If the axiom of choice is assumed, as will be the case in the rest of this article, then the two definitions are equivalent.

If one member ran away or married into another household or died, the rest of family continued to be responsible for the tax obligation of the family unit.

If the pendulum has been at rest and we were to strike it with a hammer ( the " impulse "), setting it in motion, it would swing back and forth (" resonate "), say, with an amplitude of 10 cm.

If it is correct to identify the community at Qumran with the Essenes ( and that the community at Qumran are the authors of the Dead Sea Scrolls ), then according to the Dead Sea Scrolls the Essenes ' community school was called " Yahad " ( meaning " community ") in order to differentiate themselves from the rest of the Jews who are repeatedly labeled " The Breakers of the Covenant ".

In Chess for Dummies, James Eade commented on the game, writing, " If even world champions break the rules, what hope do the rest of us have?

If a bull moose is castrated, either by accidental or chemical means, he will quickly shed his current set of antlers and then immediately begin to grow a new set of misshapen and deformed antlers that he will wear the rest of his life without ever shedding again.

This form is often used as a parody of metaphor itself: " If we can hit that bull's-eye then the rest of the dominoes will fall like a house of cards ...

He said to a friend: " If you are lucky enough to have lived in Paris as a young man, then wherever you go for the rest of your life, it stays with you, for Paris is a moveable feast.

If the photon energy is absorbed, some of the energy liberates the electron from the atom, and the rest contributes to the electron's kinetic energy as a free particle.

If instead only two of those mutants are viable, the rest being lethal mutations, then that sequence is poorly connected and most of its descendants will not reproduce.

If the system is left at rest at the equilibrium position then there is no net force acting on the mass.

If the ball is hit around, above, or through the block, the defensive players arranged in the rest of the court attempt to control the ball with a dig ( usually a fore-arm pass of a hard-driven ball ).

If a link connecting a leaf fails, that leaf is isolated ; if a connection to a non-leaf node fails, an entire section of the network becomes isolated from the rest.

If it is a hard chase, it sometimes needs to rest for half an hour or more.

If an external B-field is present and the conductor is not at rest but moving at velocity v, then an extra term must be added to account for the current induced by the Lorentz force on the charge carriers.

If they agreed, they received property and spent the rest of their lives as wealthy landowners.

# First law: If an object experiences no net force, then its velocity is constant: the object is either at rest ( if its velocity is zero ), or it moves in a straight line with constant speed ( if its velocity is nonzero ).

* If a person is lying on his / her stomach with arms stretched in front and another person raises his / her arms about 2 feet off the ground and holds them there for approximately one minute, with the person on the ground having his / her eyes closed and head hanging, then slowly lowers the arms to the ground, it will feel as if the arms are going below the level of the rest of the body.

If a cow is left unmilked just once she is likely to reduce milk-production almost immediately and the rest of the season may see her dried off ( giving no milk ) and still consuming feed for no production.

If done without the tape, loose fibers will burn away before the rest fuse together, leaving a badly frayed end.

If chest discomfort ( of whatever site ) is precipitated by exertion, relieved by rest, and relieved by glyceryl trinitrate, the likelihood of angina is increased.

If it is possible to separate the product from the rest of the reaction mixture elemental analysis can be used.

If the Assembly passes a motion of no confidence in the government, the Prime Minister and the rest of Cabinet are expected either to resign their offices or to ask for Parliament to be dissolved so that a general election can be held.

If the rest mass is imaginary this implies that the denominator is imaginary since the total energy is an observable and thus must be real ; therefore the quantity under the square root must be negative, which can only happen if v is greater than c. As noted by Gregory Benford et al., among others, special relativity implies that tachyons, if they existed, could be used to communicate backwards in time ( see Tachyonic antitelephone article ).

If world peace depended solely on financial support, it would not seem a goal, but more like an act of pity.

In the words of Geoffrey Crowther, then editor of The Economist, " If the economic relationships between nations are not, by one means or another, brought fairly close to balance, then there is no set of financial arrangements that can rescue the world from the impoverishing results of chaos.

If Mary sues in tort, she is entitled to damages that put herself back to the same financial position place she would have been in had the misrepresentation not been made.

If an arithmetic mean was used instead of a geometric mean, the financial viability is given more weight because its numeric range is larger-so a small percentage change in the financial rating ( e. g. going from 80 to 90 ) makes a much larger difference in the arithmetic mean than a large percentage change in environmental sustainability ( e. g. going from 2 to 5 ).

If so, all I can say is, it is a new Liberalism, and not the one that I have known and practised under more illustrious auspices than these, under one who was not merely the greatest Liberal but the greatest financier that this country has ever known — I mean Mr. Gladstone ... Gladstone ranks as the great financial authority of our country ... Mr. Gladstone would be 100 in December if he were alive, but, centenarian as he would be, I am inclined to think that he would make very short work of the deputation of the Cabinet that waited on him with this measure, and that they would soon find themselves on the stairs, if not in the street.

If a plan is not well-funded, the plan sponsor may not have the financial resources to continue funding the plan.

If this is very important, inflation control is key-any amount of money inflation reduces the value of financial capital with respect to all other types.

If the market is " tight " ( i. e. not enough staff for the jobs ), employers must compete for employees by offering financial rewards, community investment, etc.

If the economy were to improve significantly, there was need for a large injection of capital — a resource that could only be obtained from international financial institutions of the West.

If a company that was acquired in a secondary buyout gets sold to another financial sponsor, the resulting transaction is called a tertiary buyout.

The new legislation also requires that all individual debtors in either chapter 7 or chapter 13 complete an “ instructional course concerning personal financial management .” If a chapter 7 debtor does not complete the course, this constitutes grounds for denial of discharge pursuant to new § 727 ( a )( 11 ).

If savings are stashed in or under a mattress, or otherwise not deposited into a financial intermediary such as a bank, there is no chance for those savings to be recycled as investment by business.

< nowiki >*</ nowiki > If the financial year of a company commences at a date other than 1 April, then it shall prepare its opening balance sheet at the commencement of immediately following financial year.

If neither the Oscar, nor any written trail of its ultimate destiny, can be found at Howard today, she suggested, the reason may be inadequate storage and / or recordkeeping in a time of financial restraints and national turbulence.

If a candidate meets this minimum requirement, he must file his candidacy with the Maryland State Board of Elections, pay a filing fee, file a financial disclosure, and create a legal campaign financial body.

If the Sudanese government did not do so or if it interfered with humanitarian efforts, the Act authorized the President of the U. S. to seek a UN Security Council resolution for an arms embargo and to actively seek other financial and diplomatic methods to influence the conduct of the Sudanese Government.

Baen had little opportunity to work with If, however, as financial problems at UPD combined with the increasing cost of paper ( a consequence of the rising price of oil ) led to a decision to combine If with Galaxy.

If you are using a financial calculator or a spreadsheet, you can usually set it for either calculation.

If Claudine tells the truth and says that she is employed, the amount of financial aid she receives from the welfare program would decrease or she could also no longer receive any more financial aid.

If Claudine and Rupert were to marry, Claudine would no longer receive financial aid from welfare and the welfare money would be distributed differently.