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Australian Auditing Standards
Agreeing the Terms of Audit Engagements
Approval Date: 10 March 2021
Operative Date This Australian Auditing Standards is operative for financial reporting periods beginning on or after 15 December 2022
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COMPILATION DETAILS AUTHORITY STATEMENT CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING AUDITING STANDARD ASA 210
Application Aus 0.1 - Aus 0.2
Operative Date Aus 0.3
Scope of this Auditing Standard 1
Effective Date 2
Objective 3
Definitions 4 - 5
Limitation on Scope Prior to Audit Engagement Acceptance 7 - 8
Agreement on Audit Engagement Terms 9 - 12
Recurring Audits 13
Acceptance of a Change in the Terms of the Audit Engagement 14 - 17
Additional Considerations in Engagement Acceptance 18 - 21
Application and Other Explanatory Material
Scope of this Auditing Standard A1
Preconditions for an Audit A2 - Aus A21.1
Agreement on Audit Engagement Terms A22 - A29
Recurring Audits A30
Acceptance of a Change in the Terms of the Audit Engagement A31 - A35
Additional Considerations in Engagement Acceptance A36 - A39
Example of an Audit Engagement Letter Appendix 1
Determining the Acceptability of General Purpose Frameworks Appendix 2
This Auditing Standard deals with the auditor's responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance.
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Compilation Details
Auditing Standard ASA 210 Agreeing the Terms of Audit Engagements
(as Amended)
This compilation takes into account amendments made up to and including 10 March 2021 and was prepared on 31 March 2022 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 210 (October 2009) as amended by other Auditing Standards which are listed in the Table below.
Table of Standards
ASA 210 [A]
Financial reporting periods commencing on or after 1 January 2010
ASA 2011‑1 [B]
Financial reporting periods commencing on or after 1 July 2011
ASA 2015‑1 [C]
Financial reporting periods ending on or after 15 December 2016
ASA 2017‑1 [D]
ASA 2017‑2 [E]
ASA 2020‑1 [F] 3 March 2020 Financial reporting periods commencing on or after 15 December 2021*
ASA 2020‑1 [G] 10 March 2021 Financial reporting periods commencing on or after 15 December 2022
[A] Federal Register of Legislation – registration number F2009L04078, 9 November 2011
[B] Federal Register of Legislation – registration number F2011L01379, 30 June 2011
[C] Federal Register of Legislation – registration number F2015L02032, 16 December 2015
[D] Federal Register of Legislation – registration number F2017L00693, 19 June 2017
[E] Federal Register of Legislation– registration number F2017L01179, 13 September 2017
[F] Federal Register of Legislation – registration number F2020L00252, 13 March 2020
[G] Federal Register of Legislation – registration number F2021L00403, 1 April 2021
Table of Amendments
Paragraph affected
How affected
By … [paragraph]
ASA 2011‑1 [16]
Para. 4
Paragraph headed AGM
ASA 2015-1 [26]
10(e)
Renumbering of paragraphs after paragraph A25
ASA 2015-1[29]
New title inserted after paragraph A19
New paragraph A20 inserted directly after existing paragraph A19
ASA 2015-1 [22-25]
Paragraph A11
Footnote 19
Appendix 1 – bullet point Aus (iv) – renumbered to (d)
ASA 2017-1 [8]
Appendix 1 – Aus (d) (i)
Footnote 15 / Appendix 1
Footnote 14 Amended ASA 2020-1 [29]
A18 and
Footnote 1 Amended ASA 2021-1 [30]
A1 Amended ASA 2021-1 [31]
Amended ASA 2021-1 [32]
* Early adoption, in conjunction with ASA 315 Identifying and Assessing the Risks of Material Misstatement, permitted.
Includes: Authority Statement, Conformity with International Standards on Auditing, Auditing Standard ASA 210
Authority Statement
Auditing Standard ASA 210 Agreeing the Terms of Audit Engagements (as amended to 10 March 2021) is set out in paragraphs Aus 0.1 to A39 and Appendices 1 and 2.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 210 Agreeing the Terms of Audit Engagements issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).
Paragraphs that have been added to this Auditing Standard (and do not appear in the text of the equivalent ISA) are identified with the prefix "Aus".
The following application and other explanatory material is additional to ASA 210:
Section 312 of the Corporations Act 2001 (the Act) requires an officer of the entity to allow the auditor access to the books of the entity and give any information, explanation or assistance required under section 310 of the Act. A management‑imposed restriction of scope may breach section 312 and trigger the need for a section 311 notice to be provided by the auditor to the Australian Securities and Investments Commission (ASIC). (Ref: Para. Aus A21.1)
This Auditing Standard incorporates terminology and definitions used in Australia
The equivalent requirements and related application and other explanatory material included in ISA 210 in respect of "relevant ethical requirements", have been included in Auditing Standard, ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements. There is no international equivalent to ASA 102.
Compliance with this Auditing Standard enables compliance with ISA 210.
Auditing Standard ASA 210
The Auditing and Assurance Standards Board (AUASB) made Auditing Standard ASA 210 Agreeing the Terms of Audit Engagements pursuant to section 227B of the Australian Securities and Investments Commission Act 2001 and section 336 of the Corporations Act 2001, on 27 October 2009.
This compiled version of ASA 210 incorporates subsequent amendments contained in other Auditing Standards made by the AUASB up to and including 10 March 2021 (see Compilation Details).
Aus 0.1
This Auditing Standard applies to:
an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001; and
an audit of a financial report, or a complete set of financial statements, for any other purpose.
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information.
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation Details.]
Includes: Scope of this Auditing Standard, Effective Date
Scope of this Auditing Standard
This Auditing Standard deals with the auditor's responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance. This includes establishing that certain preconditions for an audit, responsibility for which rests with management and, where appropriate, those charged with governance, are present. ASA 220 [1] deals with those aspects of engagement acceptance that are within the control of the auditor. (Ref: Para. A1)
[Deleted by the AUASB. Refer Aus 0.3]
See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information.
The objective of the auditor is to accept or continue an audit engagement only when the basis upon which it is to be performed has been agreed, through:
Establishing whether the preconditions for an audit are present; and
Confirming that there is a common understanding between the auditor and management and, where appropriate, those charged with governance of the terms of the audit engagement.
For the purposes of this Auditing Standard, the following term has the meaning attributed below:
Preconditions for an audit means the use by management of an acceptable financial reporting framework in the preparation of the financial report and the agreement of management and, where appropriate, those charged with governance to the premise [2] on which an audit is conducted.
For the purposes of this Auditing Standard, references to "management" should be read hereafter as "management and, where appropriate, those charged with governance."
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards, paragraph 13.
Includes: Limitation on Scope Prior to Audit Engagement Acceptance, Agreement on Audit Engagement Terms , Recurring Audits, Acceptance of a Change in the Terms of the Audit Engagement, Additional Considerations in Engagement Acceptance
In order to establish whether the preconditions for an audit are present, the auditor shall:
Determine whether the financial reporting framework to be applied in the preparation of the financial report is acceptable; and (Ref: Para. A2‑A10)
Obtain the agreement of management that it acknowledges and understands its responsibility: (Ref: Para. A11‑A14, A19, A21-Aus A21.1)
For the preparation of the financial report in accordance with the applicable financial reporting framework, including where relevant their fair presentation; (Ref: Para. A15)
For such internal control as management determines is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error; and (Ref: Para. A16‑A19)
To provide the auditor with:
Access to all information of which management is aware that is relevant to the preparation of the financial report such as records, documentation and other matters;
Additional information that the auditor may request from management for the purpose of the audit; and (Ref: Para. A20)
Unrestricted access to persons within the entity from whom the auditor determines it necessary to obtain audit evidence.
Limitation on Scope Prior to Audit Engagement Acceptance
If management or those charged with governance impose a limitation on the scope of the auditor's work in the terms of a proposed audit engagement such that the auditor believes the limitation will result in the auditor disclaiming an opinion on the financial report, the auditor shall not accept such a limited engagement as an audit engagement, unless required by law or regulation to do so.
Other Factors Affecting Audit Engagement Acceptance
If the preconditions for an audit are not present, the auditor shall discuss the matter with management. Unless required by law or regulation to do so, the auditor shall not accept the proposed audit engagement:
If the auditor has determined that the financial reporting framework to be applied in the preparation of the financial report is unacceptable, except as provided in paragraph 19 of this Auditing Standard; or
If the agreement referred to in paragraph 6(b) of this Auditing Standard has not been obtained.
Agreement on Audit Engagement Terms
The auditor shall agree the terms of the audit engagement with management or those charged with governance, as appropriate. (Ref: Para. A22)
Subject to paragraph 11 of this Auditing Standard, the agreed terms of the audit engagement shall be recorded in an audit engagement letter or other suitable form of written agreement and shall include: (Ref: Para. A23‑A26)
The objective and scope of the audit of the financial report;
The responsibilities of the auditor;
The responsibilities of management;
Identification of the applicable financial reporting framework for the preparation of the financial report; and
Reference to the expected form and content of any reports to be issued by the auditor and a statement that there may be circumstances in which a report may differ from its expected form and content. (Ref: Para. A25)
If law or regulation prescribes in sufficient detail the terms of the audit engagement referred to in paragraph 10 of this Auditing Standard, the auditor need not record them in a written agreement, except for the fact that such law or regulation applies and that management acknowledges and understands its responsibilities as set out in paragraph 6(b) of this Auditing Standard. (Ref: Para. A23, A27‑A29)
If law or regulation prescribes responsibilities of management similar to those described in paragraph 6(b) of this Auditing Standard, the auditor may determine that the law or regulation includes responsibilities that, in the auditor's judgement, are equivalent in effect to those set out in that paragraph. For such responsibilities that are equivalent, the auditor may use the wording of the law or regulation to describe them in the written agreement. For those responsibilities that are not prescribed by law or regulation such that their effect is equivalent, the written agreement shall use the description in paragraph 6(b) of this Auditing Standard. (Ref: Para. A27)
Recurring Audits
On recurring audits, the auditor shall assess whether circumstances require the terms of the audit engagement to be revised and whether there is a need to remind the entity of the existing terms of the audit engagement. (Ref: Para. A30)
Acceptance of a Change in the Terms of the Audit Engagement
The auditor shall not agree to a change in the terms of the audit engagement where there is no reasonable justification for doing so. (Ref: Para. A31-A33)
If, prior to completing the audit engagement, the auditor is requested to change the audit engagement to an engagement that conveys a lower level of assurance, the auditor shall determine whether there is reasonable justification for doing so. (Ref: Para. A34-A35)
If the terms of the audit engagement are changed, the auditor and management shall agree on and record the new terms of the engagement in an engagement letter or other suitable form of written agreement.
If the auditor is unable to agree to a change of the terms of the audit engagement and is not permitted by management to continue the original audit engagement, the auditor shall:
Withdraw from the audit engagement where possible under applicable law or regulation; and
Determine whether there is any obligation, either contractual or otherwise, to report the circumstances to other parties, such as those charged with governance, owners or regulators.
Additional Considerations in Engagement Acceptance
Financial Reporting Standards Supplemented by Law or Regulation
If financial reporting standards established by an authorised or recognised standards setting organisation are supplemented by law or regulation, the auditor shall determine whether there are any conflicts between the financial reporting standards and the additional requirements. If such conflicts exist, the auditor shall discuss with management the nature of the additional requirements and shall agree whether:
The additional requirements can be met through additional disclosures in the financial report; or
The description of the applicable financial reporting framework in the financial report can be amended accordingly.
If neither of the above actions is possible, the auditor shall determine whether it will be necessary to modify the auditor's opinion in accordance with ASA 705. [3] (Ref: Para. A36)
Financial Reporting Framework Prescribed by Law or Regulation—Other Matters Affecting Acceptance
If the auditor has determined that the financial reporting framework prescribed by law or regulation would be unacceptable but for the fact that it is prescribed by law or regulation, the auditor shall accept the audit engagement only if the following conditions are present: (Ref: Para. A37)
Management agrees to provide additional disclosures in the financial report required to avoid the financial report being misleading; and
It is recognised in the terms of the audit engagement that:
The auditor's report on the financial report will incorporate an Emphasis of Matter paragraph, drawing users' attention to the additional disclosures, in accordance with ASA 706; [4] and
Unless the auditor is required by law or regulation to express the auditor's opinion on the financial report by using the phrases "present fairly, in all material respects," or "give a true and fair view" in accordance with the applicable financial reporting framework, the auditor's opinion on the financial report will not include such phrases.
If the conditions outlined in paragraph 19 of this Auditing Standard are not present and the auditor is required by law or regulation to undertake the audit engagement, the auditor shall:
Evaluate the effect of the misleading nature of the financial report on the auditor's report; and
Include appropriate reference to this matter in the terms of the audit engagement.
Auditor's Report Prescribed by Law or Regulation
In some cases, law or regulation of the relevant jurisdiction prescribes the layout or wording of the auditor's report in a form or in terms that are significantly different from the requirements of the Australian Auditing Standards. In these circumstances, the auditor shall evaluate:
Whether users might misunderstand the assurance obtained from the audit of the financial report and, if so,
Whether additional explanation in the auditor's report can mitigate possible misunderstanding.[5]
If the auditor concludes that additional explanation in the auditor's report cannot mitigate possible misunderstanding, the auditor shall not accept the audit engagement, unless required by law or regulation to do so. An audit conducted in accordance with such law or regulation does not comply with Australian Auditing Standards. Accordingly, the auditor shall not include any reference within the auditor's report to the audit having been conducted in accordance with Australian Auditing Standards.[6] (Ref: Para. A38‑A39)
See ASA 705 Modifications to the Opinion in the Independent Auditor's Report.
See ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report.
See ASA 706.
See also ASA 700 Forming an Opinion and Reporting on a Financial Report, paragraph 43.
Includes: Scope of this Auditing Standard, Preconditions for an Audit, Agreement on Audit Engagement Terms, Recurring Audits , Acceptance of a Change in the Terms of the Audit Engagement, Additional Considerations in Engagement Acceptance
(Ref: Para. 1)
ASQM 1 [7] deals with the firm's responsibilities regarding the acceptance and continuance of client relationships and specific engagements. The auditor's responsibilities in respect of relevant ethical requirements, including those related to independence, in the context of the acceptance of an audit engagement and insofar as they are within the control of the auditor are dealt with in ASA 220.[8] This Auditing Standard deals with those matters (or preconditions) that are within the control of the entity and upon which it is necessary for the auditor and the entity's management to agree.
Preconditions for an Audit
The Financial Reporting Framework (Ref: Para. 6(a))
A condition for acceptance of an assurance engagement is that the criteria referred to in the definition of an assurance engagement are suitable and available to intended users.[9] Criteria are the benchmarks used to evaluate or measure the subject matter including, where relevant, benchmarks for presentation and disclosure. Suitable criteria enable reasonably consistent evaluation or measurement of a subject matter within the context of professional judgement. For purposes of the Australian Auditing Standards, the applicable financial reporting framework provides the criteria the auditor uses to audit the financial report, including where relevant its fair presentation.
Without an acceptable financial reporting framework, management does not have an appropriate basis for the preparation of the financial report and the auditor does not have suitable criteria for auditing the financial report. In many cases, the auditor may presume that the applicable financial reporting framework is acceptable, as described in paragraphs A8‑A9.
Determining the Acceptability of the Financial Reporting Framework
Factors that are relevant to the auditor's determination of the acceptability of the financial reporting framework to be applied in the preparation of the financial report include:
The nature of the entity (for example, whether it is a business enterprise, a public sector entity or a not‑for‑profit organisation);
The purpose of the financial report (for example, whether it is prepared to meet the common financial information needs of a wide range of users or the financial information needs of specific users);
The nature of the financial statements (for example, whether the financial statements are a complete set of financial statements or a single financial statement); and
Whether law or regulation prescribes the applicable financial reporting framework.
Many users of financial reports are not in a position to demand financial reports tailored to meet their specific information needs. While all the information needs of specific users cannot be met, there are financial information needs that are common to a wide range of users. Financial reports prepared in accordance with a financial reporting framework designed to meet the common financial information needs of a wide range of users are referred to as general purpose financial reports.
In some cases, the financial report will be prepared in accordance with a financial reporting framework designed to meet the financial information needs of specific users. Such financial reports are referred to as special purpose financial reports. The financial information needs of the intended users will determine the applicable financial reporting framework in these circumstances. ASA 800 discusses the acceptability of financial reporting frameworks designed to meet the financial information needs of specific users.[10]
Deficiencies in the applicable financial reporting framework that indicate that the framework is not acceptable may be encountered after the audit engagement has been accepted. When use of that framework is prescribed by law or regulation, the requirements of paragraphs 19‑20 apply. When use of that framework is not prescribed by law or regulation, management may decide to adopt another framework that is acceptable. When management does so, as required by paragraph 16, new terms of the audit engagement are agreed to reflect the change in the framework as the previously agreed terms will no longer be accurate.
General purpose frameworks
At present, there is no objective and authoritative basis that has been generally recognised globally for judging the acceptability of general purpose frameworks. In the absence of such a basis, financial reporting standards established by organisations that are authorised or recognised to promulgate standards to be used by certain types of entities are presumed to be acceptable for general purpose financial reports prepared by such entities, provided the organisations follow an established and transparent process involving deliberation and consideration of the views of a wide range of stakeholders. Examples of such financial reporting standards include:
International Financial Reporting Standards (IFRSs) promulgated by the International Accounting Standards Board;
International Public Sector Accounting Standards (IPSASs) promulgated by the International Public Sector Accounting Standards Board; and
Accounting principles promulgated by an authorised or recognised standards setting organisation in a particular jurisdiction,[*] provided the organisation follows an established and transparent process involving deliberation and consideration of the views of a wide range of stakeholders.
These financial reporting standards are often identified as the applicable financial reporting framework in law or regulation governing the preparation of general purpose financial reports.
Financial reporting frameworks prescribed by law or regulation
In accordance with paragraph 6(a), the auditor is required to determine whether the financial reporting framework, to be applied in the preparation of the financial report, is acceptable. In some jurisdictions, law or regulation may prescribe the financial reporting framework to be used in the preparation of a general purpose financial report for certain types of entities. In the absence of indications to the contrary, such a financial reporting framework is presumed to be acceptable for a general purpose financial report prepared by such entities. In the event that the framework is not considered to be acceptable, paragraphs 19‑20 apply.
Jurisdictions that do not have standards setting organisations or prescribed financial reporting frameworks
When an entity is registered or operating in a jurisdiction that does not have an authorised or recognised standards setting organisation, or where use of the financial reporting framework is not prescribed by law or regulation, management identifies a financial reporting framework to be applied in the preparation of the financial report. Appendix 2 contains guidance on determining the acceptability of financial reporting frameworks in such circumstances.
Agreement of the Responsibilities of Management (Ref: Para. 6(b))
An audit in accordance with Australian Auditing Standards is conducted on the premise that management has acknowledged and understands that it has the responsibilities set out in paragraph 6(b).[11] In certain jurisdictions, such responsibilities may be specified in law or regulation. In others, there may be little or no legal or regulatory definition of such responsibilities. Australian Auditing Standards do not override law or regulation in such matters. However, the concept of an independent audit requires that the auditor's role does not involve taking responsibility for the preparation of the financial report or for the entity's related internal control, and that the auditor has a reasonable expectation of obtaining the information necessary for the audit (including information obtained from outside of the general and subsidiary ledgers) in so far as management is able to provide or procure it. Accordingly, the premise is fundamental to the conduct of an independent audit. To avoid misunderstanding, agreement is reached with management that it acknowledges and understands that it has such responsibilities as part of agreeing and recording the terms of the audit engagement in paragraphs 9‑12.
The way in which the responsibilities for financial reporting are divided between management and those charged with governance will vary according to the resources and structure of the entity and any relevant law or regulation, and the respective roles of management and those charged with governance within the entity. In most cases, management is responsible for execution while those charged with governance have oversight of management. In some cases, those charged with governance will have, or will assume, responsibility for approving the financial report or monitoring the entity's internal control related to financial reporting. In larger or publicly‑listed entities, a subgroup of those charged with governance, such as an audit committee, may be charged with certain oversight responsibilities.
ASA 580 requires the auditor to request management to provide written representations that it has fulfilled certain of its responsibilities.[12] It may therefore be appropriate to make management aware that receipt of such written representations will be expected, together with written representations required by other Australian Auditing Standards and, where necessary, written representations to support other audit evidence relevant to the financial report or one or more specific assertions in the financial report.
Where management will not acknowledge its responsibilities, or agree to provide the written representations, the auditor will be unable to obtain sufficient appropriate audit evidence.[13] In such circumstances, it would not be appropriate for the auditor to accept the audit engagement, unless law or regulation requires the auditor to do so. In cases where the auditor is required to accept the audit engagement, the auditor may need to explain to management the importance of these matters, and the implications for the auditor's report.
Preparation of the Financial Report (Ref: Para. 6(b)(i))
Most financial reporting frameworks include requirements relating to the presentation of the financial report; for such frameworks, preparation of the financial report in accordance with the financial reporting framework includes presentation. In the case of a fair presentation framework, the importance of the reporting objective of fair presentation is such that the premise agreed with management includes specific reference to fair presentation, or to the responsibility to ensure that the financial report will "give a true and fair view" in accordance with the financial reporting framework.
Internal Control (Ref: Para. 6(b)(ii))
Management maintains such internal control as it determines is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error. Internal control, no matter how effective, can provide an entity with only reasonable assurance about achieving the entity's financial reporting objectives due to the inherent limitations of internal control.[14]
An independent audit conducted in accordance with the Australian Auditing Standards does not act as a substitute for the maintenance of internal control necessary for the preparation of the financial report by management. Accordingly, the auditor is required to obtain the agreement of management that it acknowledges and understands its responsibility for internal control. However, the agreement required by paragraph 6(b)(ii) does not imply that the auditor will find that internal control maintained by management has achieved its purpose or will be free of deficiencies.
It is for management to determine what internal control is necessary to enable the preparation of the financial report. The term "internal control" encompasses a wide range of activities within components of the system of internal control that may be described as the control environment; the entity's risk assessment process; the entity's process to monitor the system of internal control, the information system and communication; and control activities. This division, however, does not necessarily reflect how a particular entity may design, implement and maintain its internal control, or how it may classify any particular component.[15] An entity's internal control (in particular, its accounting books and records, or accounting systems) will reflect the needs of management, the complexity of the business, the nature of the risks to which the entity is subject, and relevant laws or regulation.
In some jurisdictions, law or regulation may refer to the responsibility of management for the adequacy of accounting books and records, or accounting systems. In some cases, general practice may assume a distinction between accounting books and records or accounting systems on the one hand, and internal control or controls on the other. As accounting books and records, or accounting systems, are an integral part of internal control as referred to in paragraph A18, no specific reference is made to them in paragraph 6(b)(ii) for the description of the responsibility of management. To avoid misunderstanding, it may be appropriate for the auditor to explain to management the scope of this responsibility.
Additional Information (Ref: Para 6(b)(iii)b)
Additional information that the auditor may request from management for the purpose of the audit may include when applicable, matters related to other information in accordance with ASA 720. When the auditor expects to obtain other information after the date of the auditor's report, the terms of the audit engagement may also acknowledge the auditor's responsibilities relating to such other information including, if applicable, the actions that may be appropriate or necessary if the auditor concludes that a material misstatement of the other information exists in other information obtained after the date of the auditor's report.
Considerations Relevant to Smaller Entities (Ref: Para. 6(b))
One of the purposes of agreeing the terms of the audit engagement is to avoid misunderstanding about the respective responsibilities of management and the auditor. For example, when a third party has assisted with the preparation of the financial report, it may be useful to remind management that the preparation of the financial report in accordance with the applicable financial reporting framework remains its responsibility.
Management‑Imposed Limitation of Scope (Ref: Para. 6(b))
Aus A21.1
Section 312 of the Corporations Act 2001 (the Act) requires an officer of the entity to allow the auditor access to the books of the entity and give any information, explanation or assistance required under section 310 of the Act. A management‑imposed restriction of scope may breach section 312 and trigger the need for a section 311 notice to be provided by the auditor to the Australian Securities and Investments Commission (ASIC).
Agreeing the Terms of the Audit Engagement (Ref: Para. 9)
The roles of management and those charged with governance in agreeing the terms of the audit engagement for the entity depend on the governance structure of the entity and relevant law or regulation.
Audit Engagement Letter or Other Form of Written Agreement[16] (Ref: Para. 10‑11)
It is in the interests of both the entity and the auditor, that the auditor sends an audit engagement letter before the commencement of the audit to help avoid misunderstandings with respect to the audit. In some countries, however, the objective and scope of an audit and the responsibilities of management and of the auditor may be sufficiently established by law, that is, they prescribe the matters described in paragraph 10. Although in these circumstances paragraph 11 permits the auditor to include in the engagement letter only reference to the fact that relevant law or regulation applies and that management acknowledges and understands its responsibilities as set out in paragraph 6(b), the auditor may nevertheless consider it appropriate to include the matters described in paragraph 10 in an engagement letter for the information of management.
Form and Content of the Audit Engagement Letter
The form and content of the audit engagement letter may vary for each entity. Information included in the audit engagement letter on the auditor's responsibilities may be based on ASA 200.[17] Paragraphs 6(b) and 12 deal with the description of the responsibilities of management. In addition to including the matters required by paragraph 10, an audit engagement letter may make reference to, for example:
Elaboration of the scope of the audit, including reference to applicable legislation, regulations, Australian Auditing Standards, and ethical and other pronouncements of professional bodies to which the auditor adheres.
The form of any other communication of results of the audit engagement.
The requirement for the auditor to communicate key audit matters in the auditor's report in accordance with ASA 701.[18]
The fact that because of the inherent limitations of an audit, together with the inherent limitations of internal control, there is an unavoidable risk that some material misstatements may not be detected, even though the audit is properly planned and performed in accordance with Australian Auditing Standards.
Arrangements regarding the planning and performance of the audit, including the composition of the audit team. The expectation that management will provide written representations (see also paragraph A13).
The expectation that management will provide access to all information of which management is aware that is relevant to the preparation of the financial report, including an expectation that management will provide access to information relevant to disclosures.
The agreement of management to make available to the auditor the draft financial report, including all information relevant to their preparation, whether obtained from within or outside of the general and subsidiary ledgers (including all information relevant to the preparation of disclosures), and the other information,[19] if any, in time to allow the auditor to complete the audit in accordance with the proposed timetable.
The agreement of management to inform the auditor of facts that may affect the financial report, of which management may become aware during the period from the date of the auditor's report to the date the financial report is issued.
The basis on which fees are computed and any billing arrangements.
A request for management to acknowledge receipt of the audit engagement letter and to agree to the terms of the engagement outlined therein.
When the auditor is not required to communicate key audit matters, it may be helpful for the auditor to make reference in the terms of the audit engagement to the possibility of communicating key audit matters in the auditor's report and, in certain jurisdictions, it may be necessary for the auditor to include a reference to such possibility in order to retain the ability to do so. (Ref: Para. 10(e))
When relevant, the following points could also be made in the audit engagement letter:
Arrangements concerning the involvement of other auditors and experts in some aspects of the audit.
Arrangements concerning the involvement of internal auditors and other staff of the entity.
Arrangements to be made with the predecessor auditor, if any, in the case of an initial audit.
A reference to, and description of, the auditor's responsibilities under law, regulation or relevant ethical requirements that address reporting identified or suspected non‑compliance with laws and regulations to an appropriate authority outside the entity.
Any restriction of the auditor's liability when such possibility exists.
A reference to any further agreements between the auditor and the entity.
Any obligations to provide audit working papers to other parties.
An example of an audit engagement letter is set out in Appendix 1.
Audits of Components
When the auditor of a parent entity is also the auditor of a component,[*] the factors that may influence the decision whether to send a separate audit engagement letter to the component include the following:
Who appoints the component auditor;
Whether a separate auditor's report is to be issued on the component;
Legal requirements in relation to audit appointments;
Degree of ownership by parent; and
Degree of independence of the component management from the parent entity.
Responsibilities of Management Prescribed by Law or Regulation (Ref: Para. 11‑12)
If, in the circumstances described in paragraphs A23 and A24, the auditor concludes that it is not necessary to record certain terms of the audit engagement in an audit engagement letter, the auditor is still required by paragraph 11 to seek the written agreement from management that it acknowledges and understands that it has the responsibilities set out in paragraph 6(b). However, in accordance with paragraph 12, such written agreement may use the wording of the law or regulation if such law or regulation establishes responsibilities for management that are equivalent in effect to those described in paragraph 6(b). The accounting profession, audit standards setter, or audit regulator in a jurisdiction may have provided guidance as to whether the description in law or regulation is equivalent.
Considerations specific to public sector entities
Law or regulation governing the operations of public sector audits generally mandate the appointment of a public sector auditor and commonly set out the public sector auditor's responsibilities and powers, including the power to access an entity's records and other information. When law or regulation prescribes in sufficient detail the terms of the audit engagement, the public sector auditor may nonetheless consider that there are benefits in issuing a fuller audit engagement letter than permitted by paragraph 11.
(Ref: Para. 13)
The auditor may decide not to send a new audit engagement letter or other written agreement each period. However, the following factors may make it appropriate to revise the terms of the audit engagement or to remind the entity of existing terms:
Any indication that the entity misunderstands the objective and scope of the audit.
Any revised or special terms of the audit engagement.
A recent change of senior management. A significant change in ownership.
A significant change in nature or size of the entity's business.
A change in legal or regulatory requirements.
A change in the financial reporting framework adopted in the preparation of the financial report.
A change in other reporting requirements.
Request to Change the Terms of the Audit Engagement (Ref: Para. 14)
A request from the entity for the auditor to change the terms of the audit engagement may result from a change in circumstances affecting the need for the service, a misunderstanding as to the nature of an audit as originally requested or a restriction on the scope of the audit engagement, whether imposed by management or caused by other circumstances. The auditor, as required by paragraph 14, considers the justification given for the request, particularly the implications of a restriction on the scope of the audit engagement.
A change in circumstances that affects the entity's requirements or a misunderstanding concerning the nature of the service originally requested may be considered a reasonable basis for requesting a change in the audit engagement.
In contrast, a change may not be considered reasonable if it appears that the change relates to information that is incorrect, incomplete or otherwise unsatisfactory. An example might be where the auditor is unable to obtain sufficient appropriate audit evidence regarding receivables and the entity asks for the audit engagement to be changed to a review engagement to avoid a qualified opinion or a disclaimer of opinion.
Request to Change to a Review or a Related Service (Ref: Para. 15)
Before agreeing to change an audit engagement to a review or a related service, an auditor who was engaged to perform an audit in accordance with Australian Auditing Standards may need to assess, in addition to the matters referred to in paragraphs A31‑A33 above, any legal or contractual implications of the change.
If the auditor concludes that there is reasonable justification to change the audit engagement to a review or a related service, the audit work performed to the date of change may be relevant to the changed engagement; however, the work required to be performed and the report to be issued would be those appropriate to the revised engagement. In order to avoid confusing the reader, the report on the related service would not include reference to:
The original audit engagement; or
Any procedures that may have been performed in the original audit engagement, except where the audit engagement is changed to an engagement to undertake agreed‑upon procedures and thus reference to the procedures performed is a normal part of the report.
Financial Reporting Standards Supplemented by Law or Regulation (Ref: Para. 18)
In some jurisdictions, law or regulation may supplement the financial reporting standards established by an authorised or recognised standards setting organisation with additional requirements relating to the preparation of the financial report. In those jurisdictions, the applicable financial reporting framework for the purposes of applying the Australian Auditing Standards encompasses both the identified financial reporting framework and such additional requirements provided they do not conflict with the identified financial reporting framework. This may, for example, be the case when law or regulation prescribes disclosures in addition to those required by the financial reporting standards or when they narrow the range of acceptable choices that can be made within the financial reporting standards.[20]
Financial Reporting Framework Prescribed by Law or Regulation—Other Matters Affecting Acceptance (Ref: Para. 19)
Law or regulation may prescribe that the wording of the auditor's opinion use the phrases "present fairly, in all material respects" or "give a true and fair view" in a case where the auditor concludes that the applicable financial reporting framework prescribed by law or regulation would otherwise have been unacceptable. In this case, the terms of the prescribed wording of the auditor's report are significantly different from the requirements of Australian Auditing Standards (see paragraph 21).
Auditor's Report Prescribed by Law or Regulation (Ref: Para. 21)
Australian Auditing Standards require that the auditor shall not represent compliance with Australian Auditing Standards unless the auditor has complied with all of the Australian Auditing Standards relevant to the audit.[21] When law or regulation prescribes the layout or wording of the auditor's report in a form or in terms that are significantly different from the requirements of Australian Auditing Standards and the auditor concludes that additional explanation in the auditor's report cannot mitigate possible misunderstanding, the auditor may consider including a statement in the auditor's report that the audit is not conducted in accordance with Australian Auditing Standards. The auditor is, however, encouraged to apply Australian Auditing Standards, including the Australian Auditing Standards that address the auditor's report, to the extent practicable, notwithstanding that the auditor is not permitted to refer to the audit being conducted in accordance with Australian Auditing Standards.
In the public sector, specific requirements may exist within the legislation governing the audit mandate; for example, the auditor may be required to report directly to a minister, the legislature or the public if the entity attempts to limit the scope of the audit.
See ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and Other Financial Information, or Other Assurance or Related Services Engagements, paragraph 30.
See ASA 220, paragraphs 16-21.
See Framework for Assurance Engagements.
See ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks, paragraph 8.
*_1
The Australian Accounting Standards Board (AASB) sets accounting standards in Australia.
See ASA 200, paragraph A4.
See ASA 580 Written Representations, paragraphs 10-11.
See ASA 580, paragraphs A26-Aus A26.1.
See ASA 315 Identifying and Assessing the Risks of Material Misstatement, Appendix 3 paragraph 22
See ASA 315, paragraph A91 and Appendix 3.
In the paragraphs that follow, any reference to an audit engagement letter is to be taken as a reference to an audit engagement letter or other suitable form of written agreement.
See ASA 200, paragraphs 3-9.
See ASA 701 Communicating Key Audit Matters in the Independent Auditor's Report.
As defined in ASA 720 The Auditor's Responsibilities Relating to Other Information.
See ASA 700, paragraph 15, which includes a requirement regarding the evaluation of whether the financial report adequately refers to or describes the applicable financial reporting framework.
See ASA 200, paragraph 20.
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors).
Includes: Example of an Audit Engagement Letter, Determining the Acceptability of General Purpose Frameworks
Example of an Audit Engagement Letter
Download example Audit Engagement Letter.
Determining the Acceptability of General Purpose Frameworks
(Ref: Para. A10)
Jurisdictions that Do Not Have Authorised or Recognised Standards Setting Organisations or Financial Reporting Frameworks Prescribed by Law or Regulation
As explained in paragraph A10, when an entity is registered or operating in a jurisdiction that does not have an authorised or recognised standards setting organisation, or where use of the financial reporting framework is not prescribed by law or regulation, management identifies an applicable financial reporting framework. Practice in such jurisdictions is often to use the financial reporting standards established by one of the organisations described in paragraph A8.
Alternatively, there may be established accounting conventions in a particular jurisdiction that are generally recognised as the financial reporting framework for a general purpose financial report prepared by certain specified entities operating in that jurisdiction. When such a financial reporting framework is adopted, the auditor is required by paragraph 6(a) to determine whether the accounting conventions collectively can be considered to constitute an acceptable financial reporting framework for a general purpose financial report. When the accounting conventions are widely used in a particular jurisdiction, the accounting profession in that jurisdiction may have considered the acceptability of the financial reporting framework on behalf of the auditors. Alternatively, the auditor may make this determination by considering whether the accounting conventions exhibit attributes normally exhibited by acceptable financial reporting frameworks (see paragraph 3 below), or by comparing the accounting conventions to the requirements of an existing financial reporting framework considered to be acceptable (see paragraph 4 below).
Acceptable financial reporting frameworks normally exhibit the following attributes that result in information provided in financial reports that is useful to the intended users:
Relevance, in that the information provided in the financial report is relevant to the nature of the entity and the purpose of the financial report. For example, in the case of a business enterprise that prepares a general purpose financial report, relevance is assessed in terms of the information necessary to meet the common financial information needs of a wide range of users in making economic decisions. These needs are ordinarily met by presenting the financial position, financial performance and cash flows of the business enterprise.
Completeness, in that transactions and events, account balances and disclosures that could affect conclusions based on the financial report are not omitted.
Reliability, in that the information provided in the financial report:
Where applicable, reflects the economic substance of events and transactions and not merely their legal form; and
Results in reasonably consistent evaluation, measurement, presentation and disclosure, when used in similar circumstances.
Neutrality, in that it contributes to information in the financial report that is free from bias.
Understandability, in that the information in the financial report is clear and comprehensive and not subject to significantly different interpretation.
The auditor may decide to compare the accounting conventions to the requirements of an existing financial reporting framework considered to be acceptable. For example, the auditor may compare the accounting conventions to IFRSs. For an audit of a small entity, the auditor may decide to compare the accounting conventions to a financial reporting framework specifically developed for such entities by an authorised or recognised standards setting organisation. When the auditor makes such a comparison and differences are identified, the decision as to whether the accounting conventions adopted in the preparation of the financial report constitute an acceptable financial reporting framework includes considering the reasons for the differences and whether application of the accounting conventions, or the description of the financial reporting framework in the financial report, could result in a financial report that is misleading.
A conglomeration of accounting conventions devised to suit individual preferences is not an acceptable financial reporting framework for a general purpose financial report. Similarly, a compliance framework will not be an acceptable financial reporting framework, unless it is generally accepted in the particular jurisdictions by preparers and users.
Example Audit Engagement Letter
Example of an audit engagement letter for an audit of a general purpose financial report prepared in accordance with Australian Accounting Standards and the Corporations Act 2001.
Download Example


Established local health systems are rapidly disrupting the Medicare Advantage market by creating their own Medicare Advantage plans, and BayCare is going to do exactly that in Tampa. Get contracted to sell BayCare Medicare Advantage today.
Like most anything else in life, failure and rejection are an undeniable part of working in the insurance industry. No agent ever closes every appointment. Learn how to make failure and rejection work for you and not against you to increase your insurance sales.


text:
Q: Get website name as displayed on a browser tab? How can I get the String representation of what is displayed on a tab when opening a website in a browser? Let's say, if I opened http://www.stackoverflow.com, is it possible to extract "Stack Overflow" String, as it's shown here:

I'm interested in Java implementation - java.net.URL doesn't seem to have a method for that.

A:
I'm interested in Java implementation - java.net.URL doesn't seem to have a method for that.

java.net.URL won't do it, no, you need an HTML parser like JSoup. Then you just take the content of the title tag in the head.
E.g., assuming you have a URL:
Document doc = Jsoup.connect(url).get();
Element titleElement = doc.select("head title").first(); // Or just "title", it's always supposed to be in the head
String title = titleElement == null ? null : titleElement.text();

A: Look for following pattern in reponse -
private static final Pattern TITLE_TAG = Pattern.compile("\\<title>(.*)\\</title>", Pattern.CASE_INSENSITIVE|Pattern.DOTALL);

One more solution as parsing HTML using regex is not considered good -
javax.swing.text.html.HTMLDocument

URL url = new URL('http://yourwebsitehere.com');
URLConnection connection = url.openConnection();
InputStream is = connection.getInputStream();
InputStreamReader isr = new InputStreamReader(is);
BufferedReader br = new BufferedReader(isr);

HTMLEditorKit htmlKit = new HTMLEditorKit();
HTMLDocument htmlDoc = (HTMLDocument) htmlKit.createDefaultDocument();
String title = (String) htmlDoc.getProperty(HTMLDocument.TitleProperty);
System.out.println('HTMLDocument Title: ' + title);

redpajama_set_name: RedPajamaStackExchange


In an effort to define what digital maturity is, we will primarily look at the concept through the lens of a client marketing organization structure and culture. Although many of the points made in the post will also apply to a service based agency environment. As you'll note in this post, there are a few high level themes that help to define digital maturity from the perspective of what not to do.
In order to evaluate our clients' competitive advantage in the digital space, it is assumed we explore how their direct category competitors are presenting themselves online and in native applications. The challenge with this approach is that your customers are exposed to a variety of digital experiences on the web and in mobile that are more often than not outside the category you compete in. The result of ALL your customer's web experiences is that they now have developed a broader, deeper and in more and more cases, a higher expectation of performance, service and value of your digital offering.
Look beyond your category to evaluate the level of digital maturity you need to match against your key customers (personas) in the context of their everyday digital life experiences. Learn best practices for specific user experiences that other business simply do better than you (i.e. Netflix's account management tool, Amazon's one click checkout, Uber's tracking and digital payment system).
In the digital space, platforms, tools and systems are newly developed on what seems a daily basis. There's an app for everything on every platform. And every client marketing organization desires a presence across all major (and sometimes obscure) social media platforms. Just because we can build it, or buy it, does not require us to use it. Advanced organizations understand that strategically choosing the right platforms and systems that match up against your customer/user needs and the business objectives at hand is a more effective approach. Being a digitally mature organization means using data to help guide certain decisions – specifically, using web analytics to understand audience behavior across the platforms under consideration and avoid risky marketing and customer development investments.
Whether working with an external digital agency partner (and why wouldn't you), or developing projects solely in-house, it's critical to have the right resource level and talent mix. As with almost all digital platforms and experiences, not planning beyond launch is a major oversight. What you plan, design and build will live organically along with all the other business units throughout the organization's lifespan. Long gone are the days of assigning a "webmaster" to manage the company website. We're also well beyond hiring that 20-something "social media guru/ninja" to manage your organization's numerous social media platforms – getting this right is a company wide, collective effort, starting with the C-Suite.
It's time to think about an integrated team-based approach to digital within your organization. Although you may still have one person who provides oversight to all of the digital touch points within the organization (i.e. Chief Digital Officer), the cross department support staff play an important role ensuring that digital isn't simply a department, but rather an embedded business improvement philosophy and practice across the organization. Digital is no longer just a marketing or IT concern. Smart organizations are building digital into all aspects of their business and that takes buy in from all departments.
While we're on the topic of choosing the right digital staffing approach for your organization, it's also important to openly interact with your digital agency vendors as partners. We're in the business of seeking opportunities and solving problems on your behalf – and smart ideas often don't fall out of a project brief defining a known business challenge or opportunity. Encourage your agency partner to think beyond the project ahead. The best agencies are keen to gain a broad understanding of your business, so that they're better able provide insight and strategic counsel in how digital may play a role in improving the customer experience, drive unseen revenues or simply create operational efficiencies. This is Post 2 of 6 in our Digital Maturity series, as we look to provide insight into an organization's ability to leverage digital to drive business strategy. If your company is beginning to explore the digital roadmap ahead, reach out to us to see how we can help.


Cleaning mushrooms is annoying task. In culinary school I was trained to gently wipe the tops and bottoms with a damp cloth or paper towel. If you're only using a few mushrooms, that's not so bad. But, if you need a couple of pounds worth, then it's absurd. Yes, mushrooms do absorb liquid, but they have to remain in that liquid for a long time to become waterlogged. Here's how to clean mushrooms, lots of them or just a few.
To clean mushrooms, fill a large bowl with cold. Dump the mushrooms in the water and swish around. Let sit for 30 seconds to allow the dirt to settle to the bottom. Scoop into a colander with your hands. Large batches of mushrooms clean in batches, refreshing the water.
Rinse the mushroom with a quick spray and turn out onto a large flour-sack towel, cover and gently dry. To store, place in a brown paper bag (lunch bag) in the vegetable bin. These will stay fresh and firm for days.
Don't trim or cut the mushrooms until you're ready to use them. The cut edges only dry out and need to be trimmed again.
Here's one of our top recipes, Roasted Mushroom with Fresh Herbs and Garlic.
Watch How to Clean Mushrooms here.


text:
Back to NetworkSuccess Story Website
Kurt Andersen - Writer & Best-Selling Author | How to Make America New Again
This is a podcast episode titled, Kurt Andersen - Writer & Best-Selling Author | How to Make America New Again. The summary for this episode is: ➡ Like The Podcast? Leave A Rating: https://ratethispodcast.com/successstory ➡ About The Guest Kurt Andersen is the author of the New York Times bestsellers "Evil Geniuses" and "Fantasyland", as well as the bestselling novels "You Can't Spell America Without Me", "True Believers", "Heyday", "Turn of the Century", and the podcast "Nixon at War". He co-founded "Spy" magazine and co-created and hosted "Studio 360", a Peabody Award-winning public radio show about art and pop culture that aired until 2020. He's also a journalist — former New Yorker columnist and staff writer, Time critic and columnist, New York editor-in-chief and columnist — and has written as well for television, film, and the stage. ➡ Show Links https://www.instagram.com/kurtbandersen/ https://twitter.com/KBAndersen/ https://www.linkedin.com/in/kuandersen/ ➡ Podcast Sponsors HUBSPOT - https://hubspot.sjv.io/successstorypod NORD VPN - https://nordvpn.com/successstory/ ➡ Talking Points 00:00 - Intro 01:59 - Kurt Andersen's origin story 13:38 - Thoughts on Insight.com 23:42 - Kurt Andersen's take on how America was founded 33:58 - What did Kurt Andersen mean by "make America new again" in one of his books? 39:48 - How America could achieve a better system? 41:27 - Kurt Andersen talking about his book? 42:42 -The biggest challenge Kurt Andersen has ever faced in his life 43:59 - What would be one thing Kurt Andersen would tell his 20-year-old self? 44:39 - The most impactful person in Kurt Andersen's life 46:15 - Kurt Andersen's book or podcast recommendations 49:51 - What does success mean to Kurt Andersen? 50:52 - How can people connect with Kurt Andersen? Learn more about your ad choices. Visit podcastchoices.com/adchoices
➡ Like The Podcast? Leave A Rating: https://ratethispodcast.com/successstory ➡ About The Guest Kurt Andersen is the author of the New York Times bestsellers "Evil Geniuses" and "Fantasyland", as well as the bestselling novels "You Can't Spell America Without Me", "True Believers", "Heyday", "Turn of the Century", and the podcast "Nixon at War". He co-founded "Spy" magazine and co-created and hosted "Studio 360", a Peabody Award-winning public radio show about art and pop culture that aired until 2020. He's also a journalist — former New Yorker columnist and staff writer, Time critic and columnist, New York editor-in-chief and columnist — and has written as well for television, film, and the stage. ➡ Show Links https://www.instagram.com/kurtbandersen/ https://twitter.com/KBAndersen/ https://www.linkedin.com/in/kuandersen/ ➡ Podcast Sponsors HUBSPOT - https://hubspot.sjv.io/successstorypod NORD VPN - https://nordvpn.com/successstory/ ➡ Talking Points 00:00 - Intro 01:59 - Kurt Andersen's origin story 13:38 - Thoughts on Insight.com 23:42 - Kurt Andersen's take on how America was founded 33:58 - What did Kurt Andersen mean by "make America new again" in one of his books? 39:48 - How America could achieve a better system? 41:27 - Kurt Andersen talking about his book? 42:42 -The biggest challenge Kurt Andersen has ever faced in his life 43:59 - What would be one thing Kurt Andersen would tell his 20-year-old self? 44:39 - The most impactful person in Kurt Andersen's life 46:15 - Kurt Andersen's book or podcast recommendations 49:51 - What does success mean to Kurt Andersen? 50:52 - How can people connect with Kurt Andersen? Learn more about your ad choices. Visit podcastchoices.com/adchoices
Scott D. Clary
Dr. Kimberly Janson - CEO of Janson Associates | The Leadership Blueprint: Mastering the Art of Assessing and Nurturing Leadership Capability
Ben Nemtin - Co-Founder of The Buried Life | Unearthing Your Buried Life: Achieving Your Bucket List Dreams
Lessons - How To Create Micro and Macro Experiences For Your Customer | Grant Botma, CEO of Stewardship
Lessons - How to Close More Sales | Ryan Stewman, CEO of Hardcore Closer
Reeve Collins - Co-Founder of Smart Media Technologies & Founder of Tether| Being a Pioneer in Emerging Technologies
Liquidity & Liquor - Captain Lee | Running A Super Yacht

redpajama_set_name: RedPajamaCommonCrawl


To read an except Click Here.
"Most werewolves had at least one werewolf parent, but my pack--aside from Devon and Lake and a few others--was different. I was human, and the others had been at one point, too. The only difference was that they'd been bitten, and I hadn't.
Most humans didn't have what it took to survive a major werewolf attack, but those of us who did had one thing in common--a knack for survival.
I'd spent most of my life as the underdog (no pun intended), so supernaturally good survival instincts had come in handy more than once--and I was fairly certain they would again. Or at least, I hoped they would."
Bryn was the Cedar Ridge alpha. She didn't volunteer for the position, she was elected by her pack. She, with the help of her friends, helped to kill a Rabid who was going around kidnapping kids and making then into werewolves. Years ago, her family was attacked, and she had been the only survivor. Callum and his pack had found her and raised her as one of their own. Ironically, the Rabid werewolf she helped to take down was the same one who'd killed her family. He'd wanted to make Bryn a werewolf as well. As female werewolves were scarce, creating new female werewolves was a very attractive endeavor to some. Shay Macalister, the Snake Bend pack's alpha, had made a deal with the devil, so to speak. He was willing to overlook and even support the Rabid's actions in order to get more females. You see an alpha draws strength from it's pack and the stronger and bigger the pack the more power an alpha has and Shay wanted more power. When Bryn and her friends joined with the Rabid's victims to create their own pack, she instantly gained an enemy because she'd put an end to Shay's plans.
"I was alpha, and an alpha couldn't run and hide, couldn't send the pack off to fight, die on their own. The pack needed me there, the same way the peripherals had needed to see me when they'd arrived at the Wayferer, the same way the others looked to me for the signal to run on the full moon.
"In the end," Callum said, his voice soft, gentle, "it all comes back to you. You protect them, you love them, you live for them, and someday, you die. That's what it means, Bryn-girl, to be where we are. It's lonely. It's impossible. It's all-consuming.""
I'm really enjoying this series. I love the relationship between Callum and Bryn. I like the fact that Bryn doesn't just assume she can do it all by herself. She doesn't hesitate to seek Callum's guidance and wisdom. While he isn't allowed to tell Bryn what to do, due to pack politics, he does all he can to help her. For example, at the beginning of the book he foresees what will happen and sends her a miniature carved horse. While she doesn't know what the figure means, she knows it holds some significance.
I also like the dynamics of the pack. It's sort of an all for one and one for all mentality. I love how they all put their trust in Bryn and their trust doesn't falter as she tries to find her way through the difficult situations set in front of her. I enjoyed the fact that Bryn's going through a learning process and we get to witness it. I'm still wondering what Callum sees in Bryn's future. Sounds like she's going to do something big. Plus, there were a couple of twists at the end I didn't see coming.
"My instincts returned full throttle, and I braced myself for a fight, but the man never blinked, his light eyes focused on mine, his head tilted slightly to one side. Slowly, he raised his right hand, the same way I'd beckoned forward the wolf.
I felt the fight drain out of me, like a tire going flat. Mesmerized, I walked toward the stranger with the diamond-hard eyes, and a serpentine smile spread over his face. Flames leapt to life at the ends of his fingertips, and I froze.
Just a dream, I told myself. It's just a dream.
With the smell of smoke thick in my nostrils, I woke up."
I gave this one a 5 out of 5 roses. I feel this is an original take on an old genre and am thoroughly loving it. I can't wait for the next book to come out.


text:
<?php

namespace rapidcmd\task;

use pocketmine\command\ConsoleCommandSender;
use pocketmine\scheduler\PluginTask;
use rapidcmd\RapidCMD;

class RunCommandTask extends PluginTask{
    /** @var RapidCMD */
    private $plugin;
    public function __construct(RapidCMD $plugin, $command){
        parent::__construct($plugin);
        $this->plugin = $plugin;
        $this->command = $command;
    }
    /**
     * @return RapidCMD
     */
    public function getPlugin(){
        return $this->plugin;
    }
    /**
     * @return string
     */
    public function getCommand(){
        return $this->command;
    }
    public function onRun($currentTick){
        $this->getPlugin()->getServer()->dispatchCommand(new ConsoleCommandSender(), $this->getCommand());
    }
}

redpajama_set_name: RedPajamaGithub


Insomniac teased a "fantastic" update regarding their Spider-Man title. Fans predicted new Spider-Man suits in relation to the Fantastic Four. Two new suits have been added. The Bombastic Bag-Man and the Future Foundation Spider-Man suit. Both are suits worn by Peter Parker when he was involved with the team. The suits are free!
The Bombastic Bag-Man appeared when Peter needed help removing the Symbiote suit. He asked Reed Richards for help and while he looked for a replacement, Johnny Storm gave him a Fantastic Four suit with a bag to hide his identity.
The Future Foundation suit was for Peter when he joined the Future Foundation after the passing of Johnny Storm.


Leaving your garage door open is an open invitation for theft! Have you gone out to your car in the morning to find your garage door was open all night? Don't be a burglary statistic, install a wireless garage door sensor that will monitor your garage door and provide an open door indicator or alarm if the door is open. We have wireless garage door alarm sensors, open indicators, alarms and open door alerts.


The UK Biobank Chief Scientist's Group within the Usher Institute at the University of Edinburgh is seeking an experienced and motivated Senior Medical Statistician to provide senior statistical leadership and expertise to the UK Biobank follow-up and outcome adjudication team and their broader network to identify and implement scalable methods to ascertain disease status of cohort participants using linked electronic health records. This will involve contributing to and providing expert statistical and epidemiological input into high quality studies involving multiple partners in the Usher Institute, wider University, other collaborating institutions and the wider UK Biobank organisation. The post-holder will have opportunities to pursue and lead independent statistical research, and to develop new methodology in medical statistics through involvement in funding bids and generation of high impact publications.
Applicants must have a PhD in Medical Statistics or closely related discipline, plus excellent experience (or MSc in medical statistics plus a longer period of experience). Also essential for the post are: a track record of successful delivery of research project results; knowledge and experience of statistics in an epidemiological framework, including a good understanding of prospective studies and linked healthcare data; and extensive experience in advanced statistical methods (e.g. linear mixed modelling, working with complex longitudinal data, diagnostic test accuracy), including relevant experience with suitable statistical software packages.
This post is full-time (although we also welcome applications from candidates who wish to work part-time – minimum 2days/14hrs), and funded for 2 years in the first instance, starting as soon as possible.
Informal enquiries may be directed to Robin Flaig (Robin.Flaig@ed.ac.uk). If you are interested but don't have exactly the right skills and experience, or are over-qualified for this particular role, please do get in touch to talk about opportunities.


Play Good morning~. I'm the 3rd ship of the Zara-class heavy cruisers, Pola~. I dare any venture. I'll do my best.
Play Good morning~. I'm 3rd ship of the Zara-class heavy cruisers, Pola~. I dare any venture with you, Admiral. I'll do my best.
Play I'm the 3rd ship of the Zara-class heavy cruisers, Pola~. Please remember that everyone~.
I'm a great heavy cruiser that focuses on armour and defense. I also sortied dutifully to surface battles. But I still can't beat battleships~. Nothing to do about that but drink~.
Play What's up~ are we going drinking?
Play What's up~ I'm always ready for sorties or drinking~.
Play I'm fine Zara-neesama, I'm not drinking. Ooh, it's just you, Admiral~.
Play Admiral, could this be... Really? It's for me? Hehehe~ Then how bout we have a drink? Cheers!
Play Did something bad happen to you, Admiral? ...I see. You poor thing... Ah I know! How about a little drink with me? It's the best thing to do when things are tumbling down. Yes, cheers~!
Play Intelligence right~ Wait a minute, I'll get the documents.... Ah, whoa... Ah, Admiral. Thank you.
Play Thank you, thank you. I'm in a good mood after this wonderful remodel, Admiral.
Play Torpedoes huh, Hmmm, I don't mind them but can you load up a few more bottles of alcohol?
Play This wonderful remodel puts me in a good mood~. Speaking of which, can I load a few more bottles of alcohol?
Play Do you to drink too~, Ad~miral~ ? It'll warm you up you know~?
Play *sigh*~... Whew~... Thank you~.
Play I'm fine, Admiral! I won't take alcohol into the bath with me! Don't worry!
Play Admiral. A new girl is here~.
Play Ad~miral~. The work is done~ ...Ah, that's not it. The operation is over~.
Play Got it~? I'm firing alright~? Fire!
Play Ni~ ght~ Ba~ ttle~! Let's go~! Ni~ ght~ Ba~ ttle~! Forwards~!
Play Me? I'm number one? Can I drink this nectar of victory~!?
Play No no no! It really hurts!
↑ The ship's motto was "Ardisco ad Ogni Impresa" or "I dare any venture".
↑ She was sunk after she was ambushed by 3 British battleships and their accompanying fleet at the Battle of Cape Matapan.
↑ The word she uses "美酒" refers to high-grade alcohol.
Play Good evening, Admiral. I'll be by your side to help with anything today~. Leave it to me~.
Play Ummm. 0~ 1~ 0~ 0~. 0~ 0~. How was that Admiral? It was too long? Mm~ I understand.
Play 02~ 0~ 0~. How was that?
Play 0400~. Ah, it's so hot, these clothes are in the way~. Oh my? Why are they in the way you ask? Because I'm hot.
Play 0500~. What is it, Admiral~? Drink some water~? I'd rather drink alcohol... Ah yes, I'll drink some Water. *Gulg* *Pwah* Hehe.
Play Good morning~ Admiral~. Somehow I can't remember much~ It's now 0600. Oh, it's already morning.
Play 0700~. Why is my head pounding now, Admiral? Ah! That espresso smells good! Thank you, Zara-neesama.
Play 0900~. Ah, yes~ Don't worry, Zara-neesama. I won't drink while I'm on duty. Right~, Admiral~?
Play 1000~ Do you have orders for the expedition fleet, Admiral? Rat transports~? Maritime escorts~?
Play 1200. The new kind of pasta Zara-neesama made is delicious! Hmm, this bianco smells of white wine. *Chew Chew* Delishoush!
Play 14....huh? Hmmm? That girl looks a bit like a battleship from the Country of Black Tea doesn't she. She's a Japanese battleship? How does that work I wonder...? Hmm?
Play 1600. So that powerful Japanese battleship is called Kongou huh. Pola is a bit interested in her now.
Play 1700. The sunset makes the horizon so beautiful, Admiral. It's red like red wine, such a beautiful color. Hehehe.
Play 1800. Why don't weee... eat out for dinner? Ehehe, let's go together. This shop is...Ma-mi-ya? Is it a trattoria?
Play 1900. Trattoria Mamiya is the best, Admiral. The food and alcohol are both delicious. Ah, I'll order some more Wine.
Play 2000~ Want a drink, Admiral~? Ah, I can't hear your thanks~. Want to drink this too? Uehehehe haha fufu. This is fun. It's fun right.
Play 2300. Today finished without incident. Good night, Admiral!
↑ "Rat Transports" were the IJN's name for Tokyo Expresses. They were high-speed transport runs done under cover of night to avoid Allied air attacks.
↑ Bianco being pasta with a white sauce.
↑ Referring to the Battle of Cape Matapan where she was sunk by a British fleet.
↑ Referring to Kongou who was designed in Britain and was an improved version of the Lion-class.
↑ Pola was sunk in 1941, Littorio was renamed to Italia in 1943.
↑ A trattoria is a casual Italian dining establishment.
Play It's been raining a lot recently… So this is the "Tsuyu" that Zara-neesama told me about. I'll make some teruteru bou too.
Play What are you doing about swimsuits this year, Zara-neesama? I spent all my money on alcohol so I'll pass on a new swimsuit this year.
Play Sanma Fest? I don't really understand but I'll help too, Zara-neesama!
Play Whoa, it's getting cold. At times like these you should drink some alcohol to warm yourself up… What's that, Nachi?
Play Happy New Year, Admiral! Happy New Year. Let's have a drink!
Play This event is called "Setsubungaa" right, Zara-neesama? I heard it from Roma-san. Eh, "Eho Roll Fest"? Really?
Play Here's my special Wine Chocolate that will warm you right up, Admiral. Go on and eat up. Come on, come on. Ehehe, there's still more where that came from.
Play Thank you very much for the return gift, Admiral. Thank you so so much.
Play Speaking of spring, there's that important event called "Ohanami" right? I'm really, really looking forward to it. When? When are we going?
Play Chilled white wine is delicious in summer. Ah, come on, you drink up too, Admiral. Ehehe, this is fun. But, clothes get in the way. I'll just strip!
Play Thank you so much, Admiral. I think that you need to toast on days on celebration. So with that, cheers!!
She is named after the city of Pula.
This page was last modified on 9 August 2018, at 04:09.


text:
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namespace Egb\ReportsBundle\Report;

use Symfony\Bridge\Doctrine\RegistryInterface;

/**
 * DoctrineAwareInterface should be implemented by report classes that depends
 * on Doctrine.
 */
interface DoctrineAwareInterface
{
    /**
     * Sets the Doctrine Registry service.
     *
     * @param RegistryInterface|null $doctrine
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    public function setDoctrine(RegistryInterface $doctrine = null);
}


text:
David Rivkin
Characters » David Rivkin
Registry of the Evolved Database
File #23 Dec 2009 03:15
Name David Rivkin (pronounced Dah-Veed) Aliases None
Status Unregistered Evolved Ability Psychometry
Gender Male Race/Eth. Israeli
Birthdate June 10, 1973 Age 36
Height 6'2" Build Athletic
Eyes Dark Brown Hair Dark Brown
Residence New York City
Employment Self-Employed
Parents Aaron & Deborah Rivkin Siblings None
Marital Status Single Children None
First Seen Last Seen
David is a classic psychometrist. He receives psychic impressions from objects by touching them and the longer he does, the more knowledge he gains. Objects pick up impressions by those who use them and the longer the association, the more likely he'll learn about the owner. Other strong impressions are caused by traumatic events involving the object.
So, for instance, an arrowhead buried for a thousand years and crafted solely to kill an animal will not have very strong impressions though he'll be able to tell it's old. A child's favorite doll that she slept with for ten years would have very strong impressions of the girl. A murder weapon would be heavily affected by the event; not guns as the bullet is what's responsible but a knife would resonate from both murderer and victim. And he learned - and learned well - never to touch anything from 'ground zero' as the one time he accidentally did, he passed out.
He has learned to control his ability and doesn't need to wear gloves in order to not 'read' an object but those with very strong resonances - such as items from ground zero - can get past his defenses and force themselves on him until he can get his 'shields' back up.
David has cultivated a broad knowledge base to help in his chosen profession. Art, archaeology, history, numismatics, furniture… He's learned enough to at least sound like he knows what he's talking about in many fields. And since his days in college, has even picked up practical information to add to that. He usually relies on his psychometric ability to fill in the details which also increases his actual knowledge. His specialty is, unsurprisingly, concerned with Israel and the Middle East. And what he doesn't know, he knows how to find out through research and computer skills.
Being Israeli as well as American, David is perfectly fluent in both English and Hebrew. In addition, though he has an accent, he's almost as good with Arabic.
David is no Mossad agent but every Israeli citizen serves in the Israeli Defense Forces for two to three years. He's got the standard training in combat (krav maga, guns of various sorts, etc) and has kept in practice, even improving on what he was taught with further private lessons.
Attending synagogue as a child taught David one thing which he is very proud of; he has a beautiful singing voice. Unlike his expertise with antiquities, singing is something that he's worked at and while no Caruso or even a Buble, he's quite talented and could probably make a living at it, perhaps as a Cantor. He has absolutely no skill with instruments however.
Plot Hooks
David's an associate of the Ferrymen. Are you?
Maybe you need an artifact or piece of art authenticated.
You could have met him in a synagogue (Reform), theatre or martial arts studio.
Or maybe you're a cop who somehow got wind of his ability and needs his help on a case.
evolvedferrymenretiredunregistered
page revision: 28, last edited: 14 Aug 2019 05:08


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text:
Home General CM Punk weighs in on Jericho appearing on the WWE Network with...
CM Punk weighs in on Jericho appearing on the WWE Network with Steve Austin
TMZ caught up with CM Punk who asked him about the recent announcement of Chris Jericho appearing on the WWE Network for an interview with Steve Austin on his Broken Skull Sessions series.
Punk said that it is certainly interesting for sure and he understands the buzz surrounding the announcement but he doesn't think Austin will ask Jericho the tough questions and it will be more "soft ball" questions instead.
"Maybe I'll give it a shot and I'll watch it," Punk said, adding that he doesn't think they should ask the tough questions and it should be a feel-good interview where they discuss the past and a bit of AEW as well but the most hardcore questions that fans want to know will probably not be asked.
Quizzed over if he was surprised that an agreement was reached to make this happen, Punk said, "You know, honestly, my immediate reaction and opinion about it…I think it shows that Vince McMahon is not afraid of AEW at all," Punk said. "Because if he was, he wouldn't allow that to happen." He continued saying that both companies need the eyeballs right now and praised both for getting it done.
Asked if we'll see him in a cage or in a wrestling ring again, Punk noted that he's 42 and probably past the age of getting in a cage for an MMA fight. He said he's busy doing TV and movies right now but "never say never."
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text:
namespace device {
class FidoDiscoveryFactory;
}

namespace content {

// Allows replacing the default FidoDiscoveryFactory to support injecting
// virtual authenticators.
class CONTENT_EXPORT AuthenticatorEnvironment {
 public:
  virtual ~AuthenticatorEnvironment() = default;

  // Returns the singleton instance.
  static AuthenticatorEnvironment* GetInstance();

  // Sets a custom FidoDiscoveryFactory to be used instead of the default real
  // FidoDiscoveryFactory.
  virtual void ReplaceDefaultDiscoveryFactoryForTesting(
      std::unique_ptr<device::FidoDiscoveryFactory> factory) = 0;
};

}  // namespace content

#endif  // CONTENT_PUBLIC_BROWSER_AUTHENTICATOR_ENVIRONMENT_H_


text:
The African continent is not a good maize export market for South African farmers right now
by Wandile Sihlobo | Apr 22, 2021 | Africa Focus
Kenya still prohibits the importation and growing of genetically modified maize. This is a significant hindrance for South Africa as roughly 80% of maize grown in the country is genetically modified.
Podcast discussions on the role of technology in boosting agricultural productivity in Africa
by Wandile Sihlobo | Apr 9, 2021 | Africa Focus
I recently joined Ms Vonnie Estes, Vice President of Technology, at The Produce Marketing Association to discuss the role of technology in boosting agriculture productivity in Africa and how growing more agricultural produce can help address unemployment on the Continent.
African countries' agricultural reforms will ensure free trade deal benefits SA too
by Wandile Sihlobo | Mar 14, 2021 | Africa Focus
Over the past two decades, South Africa's agricultural output growth and rise in trade surpluses have been inspiring, and these successes give me much enthusiasm and optimism. In 2020 alone, amidst a pandemic, South Africa exported US$10,2 billion worth of agricultural products, the second largest on record. One market that has consistently been important to South Africa is the African continent, which on average, accounts for 40% of South Africa's agricultural exports.
Things are looking up for Zimbabwean agriculture this year
by Wandile Sihlobo | Feb 27, 2021 | Africa Focus
The 2020/2021 production season has so far been favourable, not just for SA but for most of Southern Africa, including Zimbabwe
New opportunities for South African agriculture: the African Continental Free Trade Area
The new African Free Continental Trade Area phases out 90% of tariffs on all goods traded between African Union member states over a 5-to-10-year period. This seeks to boost intra-African trade and investment in regional value chains. The current 41% share of SA agricultural exports that goes to Africa is concentrated in SADC. The opening of other markets presents an opportunity for further expansion in goods such as oranges, apples and wine.
Thoughts on Zimbabwe's 2020/21 maize production prospects
by Wandile Sihlobo | Feb 1, 2021 | Africa Focus
Zimbabwe has not had a good maize production season since 2018/19. Since then, the country has had to import nearly a million tonnes of maize each marketing year to meet its domestic annual requirements. The 2020/21 production season started on a sound footing for...
How sub-Saharan Africa can rethink its approach to agriculture after Covid-19
by Wandile Sihlobo | Dec 31, 2020 | Africa Focus
African governments should have a fresh relook at agriculture, which involves embracing technology (information technology, mechanical and biotechnology) and also private-sector partnerships. There needs to be also confidence in the citizenry to manage their land parcels. This will involve the granting of tradable long-term leases in various African countries.
African governments should have a fresh look at agriculture as part of the economic recovery plan after Covid-19
by Wandile Sihlobo | Dec 3, 2020 | Africa Focus
African governments should have a fresh look at agriculture, embracing technology (information technology, mechanical and biotechnology) and also private-sector partnerships. There also needs to be confidence in the citizenry to manage their land parcels. This will involve the granting of title deeds or tradable long-term leases in various African countries. In the case of better seeds, the evidence from South Africa is there for many countries to observe and learn.


text:
Social Game Kings Bounty Legion Review
March 11, 2018 June 12, 2013 by Raymond Stapleton
Back in 1991 I played a game named "Kings Bounty". Little did I know at the time, that this simple game would grow and gain such a following in the modern computer world. Well, now we have a new version of the game, and it is all grown up. "Kings Bounty Legions".
The original Kings Bounty was not much to look at, but the game play was awesome. I spent hours playing it and could not get enough. What is so unbelievable is that after 22 years, the game is still growing and going strong.
The new Kings Bounty Legions is visually stunning, and the game play, better. In this game, you can grow an army, do quests, get rewards, and once again grow your army. What makes this game so different is the 3D quality of the battle scenes, and the ease of play. There is no base building or taking over cities in this game, so it plays more like Kings Bounty series of games than Heroes of Might and Magic for those who are familiar with the two after they split into separate series of games. So the game does consist of a lot of one battle after another, and the duel match up is flawed in that it will often throw you against opponents who are way too high of a level with little to no chance of you beating them, so there could be some better algorithm about dueling and the game not forcing you to battle opponents higher than 3 or 4 levels than you where you have no chance of winning, but other than that it is a pretty fun game and if you liked playing Kings Bounty Armored Princess or Kings Bounty The Legend you will likely find the game enjoyable.
You can fight against random foes, or engage in PVP battles. Now, on Facebook, this is not something new, but this game does something many of the other's do not. It gives you more choices, more control, and it does it like you would expect a paid, installed, game to do.
Many Facebook games can get very boring very fast, but this game does not. For an internet-based game, the action and play is better than anything I have ever played online. Kings Bounty legions uses the Unity 3D Technology, which gives it the edge that makes this game so much better than the competition.
One of the other neat things about Kings Bounty Legions, is that it is not restricted to just Facebook. You can also enjoy this game on Apple IOS and Android tablets and, Kindle Fire as well. I would highly recommend that you check this game out. You will not regret your decision.
Raymond Stapleton
I have worked in and around many different types of computers. In the Navy, I used a magtape drive computer that was a step down from pen and paper. I later worked for a big computer company and after that, taught computer class's nation wide. I had the privilege of teaching 14,000 students in a 2 years period of time. Afterwards, I owned a small computer training and repair shop for a few years. I have owned C-64's, Pc's of various types, Amiga's, and even Mac's. I now have included the android to my collection. At any time, I have close to 15-20 computers or combinations of computers and game systems in the house. I look forward to more.
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