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the main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same cost. optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the valu...

The Speaker, Betty Boothroyd, rebuked an M.P. for using a cardboard diagram in the Commons to explain overseas aid figures. She said " I have always believed that all Members of this House should be sufficiently articulate to express what they want to say without diagrams. " [Guardian 7/12/94] Summary Advances in graphical technology have now made it possible for us to interact with information...

Editors would like to imagine they are simply gatekeepers who facilitate the interaction between authors who wish to impart information and people who want to read it. In fact, they are subject to a raft of external pressures that interfere with this core task. Coauthors are prone to disputes with each other and with reviewers; rejected authors may protest; readers may be dissatisfied; institut...

To highlight differences between early-onset and adult mitochondrial depletion syndromes (MDS) concerning etiology and genetic background, pathogenesis, phenotype, clinical presentation and their outcome. MDSs most frequently occur in neonates, infants, or juveniles and more rarely in adolescents or adults. Mutated genes phenotypically presenting with adult-onset MDS include POLG1, TK2, TyMP, R...