Audit report on the Iowa State Center Business Office of Iowa State University of Science and Technology for the year ended June 30, 2008

Audit report on the Iowa State Center Business Office of Iowa State University of Science and Technology for the year ended June 30, 2008

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2008

Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2008

Audit report on the City of Wilton, Iowa for the year ended June 30, 2008

Audit report on the City of Wilton, Iowa for the year ended June 30, 2008

Audit report on the City of Dunkerton, Iowa for the year ended June 30, 2007

Audit report on the City of Dunkerton, Iowa for the year ended June 30, 2007

Audit report on the Iowa Sheep and Wool Promotion Board for the years ended June 30, 2008 and 2007

Audit report on the Iowa Sheep and Wool Promotion Board for the years ended June 30, 2008 and 2007

Audit report on the Evansdale Municipal Water Works, Evansdale, Iowa for the year ended June 30, 2008

Audit report on the Evansdale Municipal Water Works, Evansdale, Iowa for the year ended June 30, 2008

Audit report on Community Colleges for International Development, Inc., in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on Community Colleges for International Development, Inc., in Cedar Rapids, Iowa for the year ended June 30, 2008

Audit report on the City of Perry, Iowa for the year ended June 30, 2008

Audit report on the City of Perry, Iowa for the year ended June 30, 2008

Audit report on the City of Nevada, Iowa for the year ended June 30, 2008

Audit report on the City of Nevada, Iowa for the year ended June 30, 2008

Audit report on the City of Walcott, Iowa for the year ended June 30, 2008

Audit report on the City of Walcott, Iowa for the year ended June 30, 2008

Audit quality: Attributes, private safeguards and the role of regulation

This article examines the private mechanisms used to safeguard quality in auditing, with a view to defining rules capable of facilitating the performance of market forces. An outline is given of a general theory of private quality assurance in auditing, based on the use of quasi-rents to self-enforce quality dimensions. Particular attention is paid to the role of fee income diversification as the key ingredient of private incentives for audit quality. The role of public regulation is then situated in the context defined by the presence of these safeguard mechanisms. This helps in defining the content of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. By making sense of the interaction between regulation, quality attributes and private safeguards, the analysis helps to evaluate the relative merits of different regulatory options.

Audit report on Carroll County, Iowa for the year ended June 30, 2008

Audit report on Carroll County, Iowa for the year ended June 30, 2008

Audit report on Story County, Iowa for the year ended June 30, 2008

Audit report on Story County, Iowa for the year ended June 30, 2008

Sand flies (Diptera, Psychodidae, Phlebotominae) from Central Amazonia and four new records for the Amazonas state, Brazil

Sand flies from Central Amazonia and four new records for the Amazonas state, Brazil. A survey was conducted in May and June 2008 to study the fauna of insects in Central Amazonia, Brazil. As part of the survey, we report here that sixty species of phlebotomine were identified, totaling 13,712 specimens from 13 genera. The collection sites were located at the border between the states of Pará and Amazonas, comprising three municipalities from the Amazonas state (Borba, Maués, and Nhamundá). Malaise, CDC and Shannon traps were used to collect the insects. Most of the sand flies were collected by CDC traps (89.5%), while Malaise and Shannon traps collected 7% and 3.5%, respectively. The most abundant genera, representing 97.1% of the total sand flies identified were: Trichopygomyia Barretto, 1962 (47.6%), Psathyromyia Barretto, 1962 (17.9%), Psychodopygus Mangabeira, 1941 (17.5%) and Trichophoromyia Barretto, 1962 (14.3%). The genera with the largest number of species identified were: Psychodopygus (14), Psathyromyia (10), Evandromyia Mangabeira, 1941 (7), Trichophoromyia (5) and Trichopygomyia (5). The most abundant species was Trichopygomyia trichopyga (Floch & Abonnenc, 1945), which represented 29% of the total sand flies identified. Here we also report new records for four species in the Amazonas state: Ps. complexus (Mangabeira, 1941), Ps. llanosmartinsi Fraiha & Ward, 1980, Ty. pinna (Feliciangeli, Ramirez-Pérez & Ramirez, 1989), and Th. readyi (Ryan, 1986). The results of this study provide new, additional information on the distribution of sand flies in the Amazon and increase the number of species in the Amazonas state from 127 to 131.

Audit report of Iowa Public Employees’ Retirement System as of and for the year ended June 30, 2008

Audit report of Iowa Public Employees’ Retirement System as of and for the year ended June 30, 2008