Decision theory view of auditing

https://egrove.olemiss.edu/dl_proceedings/1067/thumbnail.jp

Discussant\u27s response to let\u27s change GAAS!!! ???*&#@

https://egrove.olemiss.edu/dl_proceedings/1152/thumbnail.jp

Discussant\u27s response to use of decision theory in auditing -- A practitioner\u27s view

https://egrove.olemiss.edu/dl_proceedings/1180/thumbnail.jp

Sampling risk vs. nonsampling risk in the auditor\u27s logic process

https://egrove.olemiss.edu/dl_proceedings/1200/thumbnail.jp

Discussant\u27s response to An assertion-based approach to auditing

https://egrove.olemiss.edu/dl_proceedings/1175/thumbnail.jp

Fault structure and mechanics of the Hayward Fault, California, from double-difference earthquake locations

The relationship between small-magnitude seismicity and large-scale crustal faulting along the Hayward Fault, California, is investigated using a double-difference (DD) earthquake location algorithm. We used the DD method to determine high-resolution hypocenter locations of the seismicity that occurred between 1967 and 1998. The DD technique incorporates catalog travel time data and relative P and S wave arrival time measurements from waveform cross correlation to solve for the hypocentral separation between events. The relocated seismicity reveals a narrow, near-vertical fault zone at most locations. This zone follows the Hayward Fault along its northern half and then diverges from it to the east near San Leandro, forming the Mission trend. The relocated seismicity is consistent with the idea that slip from the Calaveras Fault is transferred over the Mission trend onto the northern Hayward Fault. The Mission trend is not clearly associated with any mapped active fault as it continues to the south and joins the Calaveras Fault at Calaveras Reservoir. In some locations, discrete structures adjacent to the main trace are seen, features that were previously hidden in the uncertainty of the network locations. The fine structure of the seismicity suggests that the fault surface on the northern Hayward Fault is curved or that the events occur on several substructures. Near San Leandro, where the more westerly striking trend of the Mission seismicity intersects with the surface trace of the (aseismic) southern Hayward Fault, the seismicity remains diffuse after relocation, with strong variation in focal mechanisms between adjacent events indicating a highly fractured zone of deformation. The seismicity is highly organized in space, especially on the northern Hayward Fault, where it forms horizontal, slip-parallel streaks of hypocenters of only a few tens of meters width, bounded by areas almost absent of seismic activity. During the interval from 1984 to 1998, when digital waveforms are available, we find that fewer than 6.5% of the earthquakes can be classified as repeating earthquakes, events that rupture the same fault patch more than one time. These most commonly are located in the shallow creeping part of the fault, or within the streaks at greater depth. The slow repeat rate of 2–3 times within the 15-year observation period for events with magnitudes around M = 1.5 is indicative of a low slip rate or a high stress drop. The absence of microearthquakes over large, contiguous areas of the northern Hayward Fault plane in the depth interval from ∼5 to 10 km and the concentrations of seismicity at these depths suggest that the aseismic regions are either locked or retarded and are storing strain energy for release in future large-magnitude earthquakes

Assessing control risk: Effects of procedural differences on auditor consensus

https://egrove.olemiss.edu/dl_proceedings/1073/thumbnail.jp

Measurements of complex permittivity of microwave substrates in the 20 to 300 K temperature range from 26.5 to 40.0 GHz

A knowledge of the dielectric properties of microwave substrates at low temperatures is useful in the design of superconducting microwave circuits. Results are reported for a study of the complex permittivity of sapphire (Al2O3), magnesium oxide (MgO), silicon oxide (SiO2), lanthanum aluminate (LaAlO3), and zirconium oxide (ZrO2), in the 20 to 300 Kelvin temperature range, at frequencies from 26.5 to 40.0 GHz. The values of the real and imaginary parts of the complex permittivity were obtained from the scattering parameters, which were measured using a HP-8510 automatic network analyzer. For these measurements, the samples were mounted on the cold head of a helium gas closed cycle refrigerator, in a specially designed vacuum chamber. An arrangement of wave guides, with mica windows, was used to connect the cooling system to the network analyzer. A decrease in the value of the real part of the complex permittivity of these substrates, with decreasing temperature, was observed. For MgO and Al2O3, the decrease from room temperature to 20 K was of 7 and 15 percent, respectively. For LaAlO3, it decreased by 14 percent, for ZrO2 by 15 percent, and for SiO2 by 2 percent, in the above mentioned temperature range

Mesoscopic persistent currents in a strong magnetic field

Recent precision measurements of mesoscopic persistent currents in normal-metal rings rely on the interaction between the magnetic moment generated by the current and a large applied magnetic field. Motivated by this technique, we extend the theory of mesoscopic persistent currents to include the effect of the finite thickness of the ring and the resulting penetration of the large magnetic field. We discuss both the sample-specific typical current and the ensemble-averaged current which is dominated by the effects of electron-electron interactions. We find that the magnetic field strongly suppresses the interaction-induced persistent current and so provides direct access to the independent-electron contribution. Moreover, the technique allows for measurements of the entire distribution function of the persistent current. We also discuss the consequences of the Zeeman splitting and spin-orbit scattering, and include a detailed and quantitative comparison of our theoretical results to experimental data.Comment: 12 pages, 7 figure