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EY fined $571,000 over audit of group linked to Russian oligarch
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London | Britain’s accounting regulator has penalised EY £295,000 ($571,000) after the accounting firm breached a fee cap in relation to its client Evraz, the Russian steel company in which oligarch Roman Abramovich held the largest stake.
The Financial Reporting Council imposed a fine of just over £250,000 and costs of £45,000 on the big four firm after EY failed to adhere to the watchdog’s ethical standard rules for its 2021 audit of Evraz. EY also received non-financial sanctions, including a reprimand.
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Building CRISPR Gene Therapies for the Central Nervous System : A Review
- 1 Department of Neurology, Weill Institute for Neurosciences, University of California, San Francisco
- 2 Department of Neurology, Memory and Aging Center, University of California, San Francisco
Importance Gene editing using clustered regularly interspaced short palindromic repeats (CRISPR) holds the promise to arrest or cure monogenic disease if it can be determined which genetic change to create without inducing unintended cellular dysfunction and how to deliver this technology to the target organ reliably and safely. Clinical trials for blood and liver disorders, for which delivery of CRISPR is not limiting, show promise, yet no trials have begun for central nervous system (CNS) indications.
Observations The CNS is arguably the most challenging target given its innate exclusion of large molecules and its defenses against bacterial invasion (from which CRISPR originates). Herein, the types of CRISPR editing (DNA cutting, base editing, and templated repair) and how these are applied to different genetic variants are summarized. The challenges of delivering genome editors to the CNS, including the viral and nonviral delivery vehicles that may ultimately circumvent these challenges, are discussed. Also, ways to minimize the potential in vivo genotoxic effects of genome editors through delivery vehicle design and preclinical off-target testing are considered. The ethical considerations of germline editing, a potential off-target outcome of any gene editing therapy, are explored. The unique regulatory challenges of a human-specific therapy that cannot be derisked solely in animal models are also discussed.
Conclusions and Relevance An understanding of both the potential benefits and challenges of CRISPR gene therapy better informs the scientific, clinical, regulatory, and timeline considerations of developing CRISPR gene therapy for neurologic diseases.
Read More About
Salomonsson SE , Clelland CD. Building CRISPR Gene Therapies for the Central Nervous System : A Review . JAMA Neurol. 2024;81(3):283–290. doi:10.1001/jamaneurol.2023.4983
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IMAGES
COMMENTS
10.4236/ojbm.2020.85121 Aug. 20, 2020 1977. Open Journal of Business and Management. Critical Literature Review on Internal Audit. Effectiveness. Edward Yeboah. Department of Accounting and Fina ...
This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing. We organize our review around four main threats to auditor independence, namely, (a) client importance, (b) non-audit services, (c) auditor tenure, and (d) client affiliation with audit firms.
Coding framework, review and analysis. The full text of the reviewed papers was coded using a coding framework (Figure 2) that was developed both deductively and inductively.The deductively derived codes were: focus on content, context or process of change (Pettigrew, Citation 1987), auditor position in relation to management (Lenning & Gremyr, Citation 2017), research outcomes (Barratt et al ...
quality by means of five factors that could drive audit quality in practice: (1) leadership, (2) people, (3) working practices, (4) monitoring quality. practices, and (5) clien t relationships ...
To achieve these objectives, we employed bibliometric techniques (keyword-frequency and co-word analyses) to review a dataset of 1,831 articles extracted from the Scopus database between 1981 and ...
The study has reviewed the literature on audit quality (AQ) in general and with reference to IFRS in particular for synthesizing the broader issues, the ongoing debates and controversies. A total o...
sociation betweeninternal control quality an. audit quality. First, we examine the ex. stence and relevanceof internal control weakn. he consequen. es of audit failure for both the auditor and theclient firm. Finally, we ana. yze the role of financial analysts as a potential informationsource for audito. to.
Transforming the Concept of Audit - Delivering 'Dynamic Repair' Humphrey et al. (Citation 2021) offer a provocative analysis of the conceptual nature of audit and its propensity to evolve into something more socially purposeful.They position their paper in a context where the audit expectations gap, variously defined, persists alongside repeated debates about the quality of audit arising ...
In this article, we reflect on this procedure based on our own experiences as well as based on a review of studies in which the audit procedure was employed. More specifically, we discuss (1) the choice for an auditor and the relationship between auditee and auditor and (2) the function of the audit.
auditing' and 'public sector audit'. After excluding journal articles that were not peer reviewed, the initial search resulted in 183 papers. The exclusion of duplicates and non-English papers left 156 articles. After a careful reading of the abstracts to ensure that papers were in line with the aim of the review, we then selected 100 papers.
by the NBA was an improvement in audit culture (NBA, 2014). audit quality, t. e extant academic literature has not payed much attentionto audit culture. This pap. r provides an overview of the lite. ature on audit quality and audit cultureas a determinant of audit qu. tion and determinants of audit quality in ge.
This study presents a review of academic research on audit quality. We begin with a review of existing definitions of audit quality and describe general frameworks for establishing audit quality. Next, we summarize research on indicators of audit quality such as inputs, process, and outcomes. Finally, we offer some suggestions for future research.
LITERATURE REVIEW: CURRENT KNOWLEDGE ON INTERNAL CONTROL . FAR Project 2017B03 Bédard . Prepared by: Jean Bédard . Nadine Glaudemans . Mieke Jans . ... adjust their audit approach based on these evaluations. This underscores the importance of future research in this field, as audit quality might be negatively affected by (biased) evaluations ...
First, Sir John Kingman's Independent Review of the Financial Reporting Council (Kingman Citation 2018) mentions an unresolved audit expectations gap (p. 29-30). The review notes that the UK was the first country to introduce expanded reports and praises some auditors for presenting judgmental views as 'graduated' findings—for example ...
beliefs. The audit quality framework presented by Watkins et al. (2004) captures the relationship between audit quality components, audit quality products and the influences over the information in financial statements. The two products of audit quality which are influenced by the components of audit quality are information
Projects seeking to define, measure, and evaluate audit quality are on the agendas of auditing standards setters as well as audit firms. The Public Company Accounting Oversight Board (PCAOB) currently provides information regarding audit quality through the release of inspection reports, and the Board intends to establish and report audit quality indicators.
For this purpose, a systematic literature review was conducted based on a sample of 37 scientific articles and doctoral dissertations selected from several databases and published between 2009 - 2020.
Audit sampling is the selection and evaluation of less than 100 percent of the population, which the auditor expects to be representative of the population and will provide a reasonable basis for conclusions about the population. This process allows the audit team to gain an understanding of characteristics of the population. There are two
Fax: +62 21 5795 3198. Email: [email protected]. -979-15853-8-5This publication was prepared by the INTOSAI Working Group on Environmental A. diting (WGEA). The WGEA aims to improve the use of audit mandate and audit instruments in the field of environmental protection policies, by both members of the Working Group and non-member Supreme Audit ...
London | Britain's accounting regulator has penalised EY £295,000 ($571,000) after the accounting firm breached a fee cap in relation to its client Evraz, the Russian steel company in which ...
Abstract and Figures. The last decade has been rich in academic insights regarding the effectiveness of audit committees. Our paper offers a review of the related literature and discusses the main ...
As the audit procedure appeared to be the most specific and elaborate procedure for ensuring quality in qualitative studies, together with the second author of this article (who acted as auditor), I carried out the procedure as was set out by Akkerman et al. (2008; as auditee) while conducting a study in the domain of educational sciences (De Kleijn, Meijer, Brekelmans, & Pilot, 2015).
Treasury officials to undertake a rapid audit of public spending. This document sets out the outcome of the audit, the immediate action the government is taking in response, and the long-term measures being introduced to restore public spending control. 2. The audit carried out by the Treasury shows that the forecast overspend
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Abstract: The paper aim is to evaluate the current literature on audit quality. To satisfy the aim, the author. conducting this research. Additionally, "audit quality", "definition ...
Importance Gene editing using clustered regularly interspaced short palindromic repeats (CRISPR) holds the promise to arrest or cure monogenic disease if it can be determined which genetic change to create without inducing unintended cellular dysfunction and how to deliver this technology to the target organ reliably and safely. Clinical trials for blood and liver disorders, for which delivery ...
A REVIEW ON AUDITS AND COMPLIANCE MANAGEMENT. SOWMYA VEDANABHATLA, N. VISHAL GUPTA*. Pharmaceutical Quality Assurance group, Department of Pharmaceutics,JSS Co llege of Pharmacy, JSS University ...