Audit

Auditing refers to a systematic and independent examination of books, accounts, documents and vouchers of an organization to ascertain how far the financial statements present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such a ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society". The auditor perceives and recognizes the propositions before him/her for examination, obtains evidence, evaluates the same and formulates an opinion on the basis of his judgement which is communicated through his audit report.

Any subject matter may be audited. Audits provide third party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other areas which are commonly audited include: internal controls, quality management, project management, water management, and energy conservation.

Audit (disambiguation)

Audit may refer to:

Auditing (Scientology)

Auditing is a practice wherein an auditor asks questions of another individual, known as a pre-clear, and then acknowledges their answer in a non-judgmental form. Auditing began as an integral part of the pseudoscientific movement Dianetics and has since, with the addition of the E-Meter, become a core practice in the belief system Scientology. Auditing is defined by the Church of Scientology as "the application of Dianetics or Scientology processes and procedures to someone by a trained auditor. One formal definition of auditing is: The action of asking a person a question (which he can understand and answer), getting an answer to that question and acknowledging him for that answer."

Some auditing actions use commands, for example "Recall a time you knew you understood someone", and some auditing actions use questions, for example "What are you willing for me to talk to others about?"

Description

"Auditing" in the context of Dianetics or Scientology is an activity where a person trained in auditing listens and gives auditing commands to a subject, who is referred to as a "pre-clear", or more usually as a "pc". While auditing sessions are confidential, the notes taken by the auditor during auditing sessions, and kept in the "pc folder(s)", are potentially subject to scrutiny by several staff members, especially if the pre-clear is later upset or having difficulty. The pre-clear never gets to see their own pc folder.

Flag

A flag is a piece of fabric (most often rectangular or quadrilateral) with a distinctive design that is used as a symbol, as a signaling device, or as decoration. The term flag is also used to refer to the graphic design employed, and flags have since evolved into a general tool for rudimentary signalling and identification, especially in environments where communication is similarly challenging (such as the maritime environment where semaphore is used). National flags are potent patriotic symbols with varied wide-ranging interpretations, often including strong military associations due to their original and ongoing military uses. Flags are also used in messaging, advertising, or for other decorative purposes. The study of flags is known as vexillology, from the Latin word vexillum, meaning flag or banner.

Due to the use of flags by military units, "flag" is also used as the name of some military units. A flag (Arabic: لواء) is equivalent to a brigade in Arab countries, and in Spain, a flag (Spanish: bandera) is a battalion-equivalent in the Spanish Legion.

Flag (disambiguation)

A flag is a colored cloth with a specified meaning.

Flag may also refer to:

Art and entertainment

Biology

Flag is the common name of several genera or species of flowering plants:

Flags (Moraz and Bruford album)

Flags is a 1985 album by the duo Moraz and Bruford. Unlike their prior effort Music for Piano and Drums, which featured only an acoustic drum kit and grand piano, this recording expanded their musical palette by including synthesizers and electronic percussion. Keyboardist Patrick Moraz and drummer Bill Bruford had both previously been members of the progressive rock band Yes, though not at the same time. During the recording of this album, Moraz was a member of The Moody Blues, while Bruford's band King Crimson had just begun a hiatus that would last for ten years. Flags features ten instrumental works, including a drum solo based on Max Roach's The Drum Also Waltzes.

Track listing

Side A

Side B

Internal Revenue Service

The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue. The IRS is responsible for collecting taxes and the administration of the Internal Revenue Code. It has also overseen various benefit programs, and enforces portions of the Affordable Care Act.

The first income tax was assessed in 1862 to raise funds for the American Civil War, with a rate of 3%. Today the IRS collects over $2.4 trillion each tax year. It processes around 234 million tax returns annually.

History

American Civil War (1861–65)

In July 1862, during the Civil War, President Abraham Lincoln and Congress created the office of Commissioner of Internal Revenue and enacted a temporary income tax to pay war expenses (see Revenue Act of 1862). The position of Commissioner exists today as the head of the Internal Revenue Service.