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Company Balance Sheet Date
The company has the following general ledger accounts that are classified in the inventory caption of the balance sheet. General Ledger Description or Brief Purpose Cost Method Relative Number of the Account Used Size
Audit Program for Inventory Company Audit Objectives Audit Procedures for Consideration FINANCIAL STATEMENT ASSERTIONS E/O Existence or occurrence. allocation. C Completeness. V/A P/D Valuation or Presentation Balance Sheet Date N/A Workpaper Performed Index by
and disclosure. R/O Rights and obligations. AUDIT OBJECTIVES A. Inventory reflected in the accounts represents a complete listing of products, materials, and supplies owned by the company, and such assets are physically on hand, in transit, or stored at outside locations at the balance sheet date (assertions E/O, C, and R/O). B. Inventory listings are accurately compiled, extended, footed, and summarized, and the totals are properly reflected in the accounts (assertions E/O and V/A). C. Inventory is valued in accordance with generally accepted accounting principles consistently applied, at the lower of cost or market (assertion V/A). D. Excess, slow-moving, obsolete, and defective inventory is reduced to net realizable value (assertion V/A). E. Inventory is properly classified in the balance sheet, and disclosure is made of pledged or assigned inventory, major categories of inventory, and the methods used to value inventory (assertions R/O and P/D). IDENTIFICATION CODES The letters preceding each of the above audit objectives, i.e., A, B, etc., serve as identification codes. These codes are presented in the left column labeled "Audit Objectives" when a procedure accomplishes an objective. If the alpha code appears in a bracket, e.g., [A], [B], etc., the audit procedure only secondarily accomplishes the objective. If an asterisk precedes a procedure, it is a preliminary step or a follow up step that does not accomplish an objective. BASIC PROCEDURES 1. Observe the company's physical inventory. Use the separate inventory observation program at AP-5. 2. Discuss the valuation procedures used by the client to determine any changes in specific products, changes in production methods, accounting policies used, methods used to accumulate cost of inventory items, the pricing policies and procedures of the company, results of physical observation during the year and their effects on inventory valuation. 3. Test the clerical accuracy of the company's physical
inventory summary. a. Trace test counts recorded during the observation to the physical inventory summary. b. On a test basis, compare the tag or count sheet control numbers obtained during the observation to those used to compile the inventory summary. Investigate any tags or count sheets added or deleted. c. If applicable, trace in quantities at remote locations that were confirmed. d. Test the extensions of several items and foot the totals. Scan the listing for obvious decimal slides. e. Reconcile the physical inventory summary to the general ledger account balance. Investigate and explain major reconciling items. Practical Considerations: ¯ Time can be wasted comparing numerous tag control numbers to the inventory summary. This can be performed by a scanning procedure and documented with a brief note. ¯ If the inventory summary is computer-generated, consider the benefits of using computer audit software (such as IDEAt or ACLt) to test the mechanical accuracy. ¯ If the client uses packaged accounting software and the auditor has determined that the client is unable to make changes to program coding, testing the mechanical accuracy of the inventory detail may not be necessary. If procedures are performed to test mechanical accuracy in this situation, they may be limited. ¯ If footing is performed, use the client to foot the inventory summary to a "blind total," i.e., remove five pages and add them to the client's total. ¯ Preferably, a copy of the inventory summary should be obtained for the workpapers. However, inventory summaries are very voluminous, and it may be difficult to bind a copy in the workpaper files. A separate "bulk file" can be used in these circumstances. Be sure to arrange for an auditor's copy of the listing. 4. Review the physical inventory listing and determine individually significant items of raw materials, work-in-process, and finished goods. Document the items selected.
Practical Considerations: ¯ Normally, individually significant items would be:
¯¯ Those with extended totals that are individually significant to the financial statements. (See paragraph 401.4 for guidance on determining individually significant amounts.) ¯¯ Those key products that are representative of many other similar items carried in the company's inventory. (See paragraph 802.2.) ¯¯ Those products that have a prior history of costing errors or are otherwise prone to misstatement. ¯ Most small businesses have a few key items of inventory that, once tested, can be used as a basis to test the reasonableness of other items in inventory. For example, if the cost of eleven gauge steel is tested, the auditor can normally scan the costs of other gauges of steel and determine if variations from the item tested are reasonable. The same would be true of a finished product that is the basic manufactured product of the company, all other products being a derivative of this basic product. ¯ Selection of individually significant items is not sampling. Normally the testing of such items coupled with analytical tests of the remaining items in inventory provides adequate evidential matter about pricing. However, sampling procedures should be considered when the population has numerous items (none of which are more significant than the other) or when effective analytical procedures cannot be applied to the remaining population strata. See CX-7a for a worksheet to determine the extent of procedures to apply to the remaining balance. See Step 7 for steps to be considered in a sampling procedure. ¯ SAS No. 96, Audit Documentation, requires documentation of substantive tests of details involving inspection of documents to include identification of the items tested. The authors believe items tested can be identified by listing the items; by including a detail schedule in the work papers, such as a physical inventory listing, on which the items are identified; or by documenting in the work papers the source and selection criteria. For example: ¯¯ For tests of significant items, documentation may describe the auditor's scope and the source of the items (for example, all inventory items with an extended cost greater than $5,000 from the 12/31/X2 extended inventory listing). ¯¯ For haphazard or random samples, documentation should include the identifying characteristics of the items (for example, the specific product codes, SKUs, etc.).
¯¯ For systematic samples, documentation may indicate the source, starting point, and sampling interval (for example, a selection of inventory items from the 12/31/X2 extended inventory listing, starting with product number 2150 and selecting every 100th item thereafter). SAS No. 96 is effective for audits of financial statements for periods beginning on or after May 15, 2002, with early application permitted. 5. For raw materials or purchased finished goods identified in Step 4, test the cost as follows: a. To the extent considered necessary, vouch the cost to the most recent vendor invoices for the period under audit (assuming the FIFO method is used). b. Determine if freight discounts and allowances are consistently treated when computing the cost of the inventory. c. Relate the cost of the items tested to the costs used to extend similar product codes. Investigate and explain variations. d. Relate the costs of other untested items to prices used for the same item in prior years. Investigate and explain variations. e. Inquire if future purchase costs of any major products will be reduced. Briefly test replacement costs on the items tested by examining current purchase price list or invoices for purchases after year end. f. Test the net realizable value of purchased finished goods by reference to current sales prices for the products (disposition cost should be deducted from the sales price before making the comparison to cost). g. Determine if the valuation method is in accordance with GAAP, consistently applied. Practical Considerations: ¯ Often significant time is incurred testing the net realizable value of finished goods. If the company's actual gross profit margin is extremely high, then the exposure to significant numbers of finished goods being costed above market (even after considering disposition cost) would be limited. Accordingly, an analytical test of overall gross profit may be adequate to waive any additional testing. ¯ If the company is involved in the retail business, it may be necessary to perform a test of the markon percentage that is applied to the inventory count at retail value. This may be done by comparing a selection of items at cost and retail value to determine support for the percentage used by the client to reduce retail value
to estimated cost. See the AP-4 additional procedures. ¯ The client's website may be a good source of information about current sales prices of products. The website may provide information about products being offered at reduced prices and also may give auditors an indication of which products the client is emphasizing or not emphasizing. 6. For work-in-process and finished goods manufactured by the company that were identified in Step 4, test the costs as follows: a. Determine the nature of the cost accounting system used to accumulate finished goods cost, i.e., a job order system or process cost system. Determine the source documents used to compute finished goods costs. b. For finished goods selected for testing (normally testing a limited number of items is adequate if the manufacturing process for other items is basically the same) obtain a copy of a recent job order or process production report for the manufacture of the item. c. Trace quantities of raw material and labor charged during manufacturing to appropriate supporting documents such as bills of material, requisition forms, time cards, etc. Vouch the cost of material to the raw material inventory summary or to vendor invoices. Vouch the labor hours and rates to payroll records. If labor is applied based on machine hours, consider observing an order-in-process to test the reasonableness of the hours. d. Test the company overhead rate by: (1) Determining which general ledger expense accounts should be included in overhead. (2) Adjust the total of these balances for any abnormal cost and idle capacity cost. (3) Divide the total adjusted cost in (2) by an estimate of direct labor hours or machine hours incurred during the period. (4) Compare the resulting rate to the rate used by the company and explain variations. e. For work-in-process, test the pricing by computing the overall percentage complete times the finished goods cost. Alternatively, test the cost of material and labor charged to workin-process at the physical inventory date. Recompute the overhead charge. f. Test the net realizable value of manufactured finished goods by comparing costs to current sales prices (after deducting reasonable disposition costs).
g. Determine if the valuation method is in accordance with GAAP, consistently applied. Practical Considerations: ¯ Modify the above procedures depending on the characteristics of the cost accounting system. However, before performing any test, evaluate how significant the labor and overhead components of finished goods are to the financial statements. Often manufactured finished goods are material cost intensive, and detailed testing of labor and overhead is not warranted. ¯ The client's website may be a good source of information about current sales prices of products. The website may provide information about products being offered at reduced prices and also may give auditors an indication of which products the client is emphasizing or not emphasizing. 7. If a sample is selected to test the pricing of inventory: a. Determine the sample size using the guidance in Chapter 4. b. Document the sampling plan, including the items selected. c. Test the items selected by performing program Steps 5 and 6. d. Evaluate the results and project the misstatement. Practical Considerations: ¯ Normally the scope of items selected in Step 4 is adequate to test the pricing. ¯ Use the "Sampling Planning and Evaluation Form— Substantive Tests" (CX-7b) to document the sampling process. ¯ Extreme care should be exercised in projecting the misstatement. Misstatements noted in an inventory price test are often not random, i.e., they are peculiar to the category of the item tested. In such cases, it is generally preferable to isolate and separately evaluate items that may be susceptible to or affected by those same types of misstatements. For example, a misstatement caused when converting ton price to pound price for steel may only apply to the steel component of inventory. In that case, it may be more appropriate to review product codes susceptible to or affected by this misstatement and evaluate them separately. See also the case studies in Chapter 8. 8. Determine whether allowances have been made for scrap, obsolete, unsalable, slow-moving, or overstocked items. Perform the following procedures: a. Determine the client's method for identifying potential
problems. b. Compare information obtained in the observation of physical inventory count to the final inventory listing. c. Review perpetual records, sales analyses, and other information to determine actual usage of the items during the year. d. Review old or inactive jobs and determine whether individual items are properly valued based upon potential market value. e. Compare the prior year listing of obsolete items to the final inventory listing of the current year to determine that prior year valuations have not been increased. f. Investigate and explain any unusual exceptions to these steps. Practical Considerations: ¯ Care should be taken not to assume that positive comments made by client employees provide adequate evidence to offset other indications of obsolescence problems. ¯ Much of the critical obsolescence work must be accomplished at the physical count date when the auditor actually observes the condition of the inventory. See the inventory observation program at AP-5. ¯ Obsolescence problems do not always appear through physical inspection. Tests of records that might identify slow-moving items should be considered if there is any significant potential for such problems in the company or industry. ¯ The client's website may be a good source of information about current sales prices of products. The website may provide information about products being offered at reduced prices and also may give auditors an indication of which products the client is emphasizing or not emphasizing. 9. Trace all shipping and receiving transactions selected for testing during the inventory observation (see Step 6 of the program at AP-5) to the appropriate journals or detail lists of accounts payable. Determine that these transactions are properly reported in the period to which they apply. Practical Consideration: ¯ AP-13 includes additional procedures the auditor may perform to test sales cutoff. 10. From a review of bank confirmations, debt confirmations, directors' minutes and inquiry of management, determine whether
any inventory has been pledged or assigned to others to collateralize debt. Summarize any such situations for disclosure. 11. Consider the need to apply one or more additional procedures. The decision to apply additional procedures should be based on a consideration of whether information obtained or misstatements detected by performing substantive tests or from other sources during the audit alter your judgment about the need to obtain a further understanding of control activities, the assessed level of risk of material misstatements (whether caused by error or fraud), and on an evaluation of whether the basic procedures have been sufficient to achieve the audit objectives. Attach audit program sheets to document additional procedures. Practical Considerations: ¯ Certain common additional procedures relating to the following topics are illustrated following this program: ¯¯ ¯¯ ¯¯ ¯¯ Intercompany profit. Retail inventory method. LIFO inventory method. Inventory tested at an interim date.
¯ Additional procedures in response to the fraud risk assessment for inventory are illustrated in the additional procedures section following the "Audit Program for Inventory Observation" at AP-5. ¯ Practitioners may refer to PPC's Guide to Fraud Investigations for more extensive fraud detection procedures if it is suspected that the financial statements are materially misstated due to fraud. 12. Consider whether procedures performed are adequate to respond to identified fraud risk factors. If fraud risk factors or other conditions are identified that require an additional audit response, consider those risk factors or conditions and the auditor's response in connection with the performance of Step 11 in AP-1b. Practical Consideration: ¯ Specific responses to identified fraud risk factors are addressed in individual audit programs. In connection with evaluation and other completion procedures in AP-1b, the auditor considers the need to perform additional procedures based on the results of procedures performed in the individual audit programs and the cumulative knowledge gained from performing those procedures. 13. Consider whether the results of audit procedures indicate
reportable conditions in internal control and, if so, add to the memo of points for the communication of reportable conditions. (See section 1504 for examples of reportable conditions, and see CX-18 for a worksheet that can be used to document the points as they are encountered during the audit.) CONCLUSION We have performed procedures sufficient to achieve the audit objectives for inventory, and the results of these procedures are adequately documented in the accompanying workpapers. (If you are unable to conclude on any objective, prepare a memo documenting your reason.)
⇒Additional Audit Procedures for Inventory
Instructions: Additional procedures will occasionally be necessary on some small business engagements. The following listing, although not all-inclusive, represents common additional procedures and their related objectives.
Intercompany Profit Determine if the inventory amount includes any significant intercompany profit. Determine the amount of such profit for elimination, if appropriate.
Retail Inventory Method If the company uses a retail inventory method, perform the following procedures: a. Trace the total retail value of sections test counted to the summary listing. Determine explanations for any difference. b. Compare subtotals by department or category in the
summary to amounts reported by subtotal in previous counts and explain major differences. c. Obtain the vendor cost and retail sales price of several representative items in each significant department and determine the reasonableness of the percentages used to convert the inventory count at retail to vendor cost. d. Recompute the conversion by department of retail amount to estimated cost. e. Determine whether analytical procedures revealed any unusual relationships for the retail inventory and gross profit percentages.
LIFO Inventory Method For LIFO inventory pricing: a. Determine the following pricing elections made when the company originally adopted LIFO: (1) Whether "dollar value" vs. "specific item" LIFO is used. (2) Number of pools. (3) Method used to determine current year increment or decrement, i.e., double extension, link chain, indexes, etc. (4) Method of pricing current year increments, i.e., first purchase price, average price, last purchase price, etc. b. If the double extension method is used, test the base period prices and extensions for the product codes selected in Steps 5 and 6. c. If an index is used, test the rationale and computation of the index. d. Test the pricing of current year increments or decrements to LIFO layers. e. Based on the above procedures, evaluate the adequacy of the LIFO allowance account. f. Prepare financial statement disclosures, especially the effect of any liquidations of LIFO layers.
Inventory Tested at an Interim Date
A, [B], If inventory was tested at an interim date, [C] perform the following steps: a. Obtain or prepare a reconciliation of the inventory detail records as of the balance sheet date to the general ledger control account. Examine support for significant reconciling items. b. Obtain a schedule of month end inventory balances from the interim date to the balance sheet date. Investigate significant variations. Practical Considerations: ¯ The schedule should be prepared in as much detail as practical, such as finished goods, work-in-process, and raw materials by product line. ¯ Consider whether the trends in inventory balances are consistent with trends in purchases, sales, and production. c. Scan inventory activity in the accounting records during the period from the interim date to the balance sheet date. Investigate and explain the nature and origin of any unusual entries. Practical Considerations: ¯ If the client's accounting system can produce a rollforward of the inventory balance from the interim date to the balance sheet date, it may be more effective and efficient to obtain the rollforward and perform tests of details of the rollforward activity. ¯ Consider the likelihood that any misstatements that occurred at interim may have arisen again during the rollforward period. ¯ If the results of the rollforward procedures are unsatisfactory, consider the need to reperform substantive procedures as of the balance sheet date. d. Perform a test of inventory cutoff as of the balance sheet date.
⇒Additional Audit Procedures for Inventory Beginning Balance in Initial Audit
Company Audit Objectives Audit Procedures for Consideration Instructions: Additional procedures will be necessary in an initial audit. These procedures are applied to opening balances and differ depending on whether you are relying on your review of a predecessor's work or placing no reliance on a predecessor's audit. (Section 1803 discusses considerations when replacing a predecessor auditor, including a discussion of what the term reliance means when used in this program.) These procedures may be applied in conjunction with the basic procedures applied to the ending balance. The asterisks preceding the procedures indicate that they are an intermediate step in achieving audit objectives for the ending balance. 1. If a predecessor's audit of the prior period's financial statements is to be relied on: a. Review the predecessor's workpapers for the inventory observation and consider whether the predecessor: (1) Made test counts. (2) Observed adherence to counting instructions. (3) Accounted for used, voided, or unused count sheets or tags. (4) Tested shipping/receiving cutoff procedures. (5) Inquired about items held at outside locations or in transit, sufficient to establish the adequacy of the company's procedures and controls for recording an accurate count. b. Review the predecessor's workpapers for testing the clerical accuracy and pricing of the physical inventory summary and reduction of items to net realizable value, including identification of excess, slow-moving, obsolete, and defective items; consider whether the predecessor's procedures were adequate to establish valuation in accordance with GAAP; note the accounting methods for pricing, expense accounts included in overhead, and treatment of freight, discounts, and allowances for comparison to methods in the current period. c. Consider whether any items identified as excess, slowmoving, obsolete, or defective in the current period should have Balance Sheet Date N/A Workpaper Performed Index by
been identified in the prior period. d. Consider whether any significant losses recorded during the current period for sales or commitments are attributable to the prior period. 2. If no reliance on a predecessor is planned or possible: a. Inquire about how inventory quantities were determined in the prior period and obtain copies of instructions, count sheets or tags, and summary and final listings. Practical Consideration: ¯ If inventories were not determined by physical count, or if records of the count were not retained, it is not usually possible to accomplish audit objectives related to cost of sales in the current period, and a disclaimer of opinion on results of operations and cash flows may be necessary. b. Compare count instructions of the prior period to those of the current period and the procedures observed in the current period; consider the implications for the accuracy of the prior count. c. Vouch selected quantities on inventory listings to count sheets or tags, trace selected items from count sheets or tags to listings; test the footing and extensions of listings. Practical Consideration: ¯ See the practical considerations for basic procedures 3 and 4.
d. Inquire about methods of pricing in the prior period and vouch selected prices to vendor's invoices, price lists, or cost sheets. Document the items tested. Note the accounting methods, expense accounts included in overhead, and treatment of freight, discounts, and allowances and compare to those of the current period. Practical Considerations: ¯ Perform this procedure with current price tests (basic procedures 4–7). ¯ Often it is sufficient to compare prices to those determined in the current period and consider for reasonableness; investigate significant differences. ¯ Watch for items that were individually significant in one period but not the other. e. Compare sales and cost of sales for the last month of the prior period and the first month of the current period and consider
the reasonableness of cutoff. f. Consider whether any items identified as excess, slowmoving, obsolete, or defective in the current period should have been identified in the prior period. g. Consider whether any significant losses recorded during the current period for sales or commitments are attributable to the prior period. h. Compare gross margins (by product code) for the current period to gross margins for the two prior periods and investigate significant fluctuations.
AP-5: ⇒Audit Program for Inventory Observation
Company Balance Sheet Date
The company's inventory locations and physical observation dates are: Type of Approximate % of Date and Address Inventory the Total Inventory Time of Count
Telephone Number
Audit Program for Inventory Observation Company Audit Objectives Audit Procedures for Consideration Instructions: The inventory observation program is an addendum to the audit program for inventory. Procedures in this observation program are designed to obtain evidential matter for the financial statement assertions of existence and completeness. AUDIT OBJECTIVES A. The company's procedures and controls for recording an accurate count of inventory on hand, in transit, or at outside locations are adequate and operating effectively. B. Excess, slow-moving, obsolete, and defective inventory observed during the count is identified on separate tags or count sheets for appropriate valuation. C. Significant current year additions or retirements of property, plant, and equipment, and defective or obsolete equipment noted during the observation is identified for tracing to the property accounts. IDENTIFICATION CODES The letters preceding each of the above audit objectives, i.e., A, B, etc., serve as identification codes. These codes are presented in the left column labeled "Audit Objectives" when a procedure accomplishes an objective. If the alpha code appears in a bracket, e.g., [A], [B], etc., the audit procedure only secondarily accomplishes the objective. If an asterisk precedes a procedure, it is a preliminary step or a follow up step that does not accomplish an objective. BASIC PROCEDURES Planning 1. In advance of the physical inventory date, obtain an understanding of the location of the company's inventory and the date of the count. Determine those locations that should be observed. For locations not observed, determine if a confirmation letter for these inventories would be appropriate. Practical Considerations: ¯ If the client has inventory in several locations, the auditor Balance Sheet Date N/A Workpaper Performed Index by
should consider the following factors when considering which locations to observe: ¯¯ The relative materiality of each location. ¯¯ The degree of centralization of records or information processing. ¯¯ The effectiveness of the control environment at each location (particularly with respect to management's or the owner/manager's direct control and ability to supervise activities at the location). ¯¯ The frequency, timing, and scope of monitoring activities by the company or others at the location. ¯ SAS No. 43 (AU 331.14) states that if significant inventories are in the hands of public warehouses or other outside custodians, the auditor ordinarily should obtain direct confirmation in writing from the custodian. If such inventories represent a significant portion of current or total assets, to obtain reasonable assurance with respect to their existence, the auditor should apply one or more of the following procedures as considered necessary in the circumstances. ¯¯ Test the owner's procedures for investigating the warehouseman and evaluating the warehouseman's performance. ¯¯ Obtain an independent accountant's report on the warehouseman's control procedures relevant to custody of goods and, if applicable, pledging of receipts, or apply alternative procedures at the warehouse to gain reasonable assurance that information received from the warehouseman is reliable. ¯¯ Observe physical counts of goods, if practicable and reasonable. ¯¯ If warehouse receipts have been pledged as collateral, confirm with lenders pertinent details of the pledged receipts (on a test basis, if appropriate). ¯ If the value or quality of the inventory will be based on the work of an outside specialist (e.g., an appraiser), the requirements of SAS No. 73, Using the Work of a Specialist, should be followed. The additional procedures at AP-1 contain audit procedures regarding using the work of a specialist. ¯ See CL-13 and CL-14 for confirmation letters of inventory held by a third party. ¯ The additional procedures section of this audit program includes procedures to be performed if the auditor is not able to observe physical inventory counts at the balance sheet date. ¯ If the client performs cycle counts rather than taking a
complete physical inventory at the balance sheet date, this program can be adapted to cycle count observation. Because a complete physical inventory is not being taken at one time, auditors should be careful to ensure the client properly identifies the items counted so that appropriate perpetual records are updated. See also the additional procedures for cycle counts included in the additional procedures section of this program. 2. Inquire about the procedures that will be used to count the inventory. If possible, supplement this information with a tour of the inventory locations before the count. CX-10, "Inventory Counting Procedures," can be used to document this information. 3. Determine those items of inventory that, when priced and extended, will result in individually significant items. Instruct the audit personnel observing the count to pay special attention to these items when recording test counts. Practical Considerations: ¯ Most small business inventories contain individually significant dollar items. Such items can be identified in a number of ways: (1) inquiry of the owner/manager, (2) review of the prior year's inventory summary, and (3) touring the inventory facilities. ¯ Observation of the counting of individually significant dollar items and recording test counts for later testing can maximize audit efficiency. Observation 4. Observe the physical inventory count by performing the following procedures for raw materials and finished goods: a. Observe the counting by employees and determine whether (1) their attitude and conduct is likely to produce accurate results, (2) the client's inventory instructions are being followed, and (3) the counts are neatly and accurately recorded. b. Make test counts to the extent considered necessary, preferably including each section of the plant or store. Record several test counts for tracing to the physical inventory summary. Be sure to obtain adequate test counts of items that will result in significant amounts when priced and extended. If you observe differences in the count and your test, determine if they are isolated or whether an entire section must be recounted. Verify that all differences you note are corrected. c. While observing physical count procedures, determine whether any inventory appears to be obsolete or very old and whether the client has properly identified those items. Be aware of items stored in inaccessible areas, items that are deteriorated, items
that appear to be in the same location and condition as the prior year, and items with the prior year's inventory tags or count control stickers still attached. Make test counts of these items and, if possible, have the client identify all such items on the tag or sheet to ensure that they are properly handled in the subsequent pricing of the counts. d. When the counting of all areas is complete, tour the plant or store to determine if all areas appear to be counted. Obtain an adequate explanation of any omissions. When you are satisfied, instruct the client to accumulate the tags (if they are used) and if possible, accompany the personnel when the tags are pulled to prevent invalid tags from being introduced in the accumulation process. e. Determine that all count sheets or tag numbers are accounted for as used, voided, or unused. Obtain the sequences of tag or count sheet numbers that fall into these three categories. For partially complete count sheets, see that the client lines through the unused portions. f. Select several count sheets or tags and have the client relocate and count the item. g. If count sheets are used, if possible, obtain a photocopy of all completed and partially used sheets before you leave the plant or store. Practical Considerations: ¯ Test counts are primarily reperformance procedures to test the company's counting procedures. After the count, they will be used to test the existence of quantities recorded in the inventory summary. The number of test counts necessary is a matter of professional judgment and varies depending on factors such as (1) the concentration of items that will result in individually significant dollars when extended on the inventory summary, (2) the number of count teams involved, and (3) the arrival time of the auditor to observe the count. If there are concentrations of high dollars in a few inventory codes, test counts of these codes could minimize the need for numerous other test counts. Conversely, inventories composed of a large number of individual items (like a wholesale auto parts company) will require numerous counts of all major locations within the plant or store. If numerous count teams are involved, test counts should be expanded to determine that all teams are complying with instructions. If the auditor is present throughout the entire count, observing the counting procedures in process supplements the reperformance procedures of test counts. Accordingly, test counts would not be as numerous as they would if
the auditor arrived at the completion of the counting. ¯ Ordinarily, auditors take more test counts than they record. Auditors are not required to document all of the test counts they take. ¯ The auditor should consider taking some test counts when not in the client's presence. Some inventory frauds have been perpetrated by the client observing what items were counted by the auditor and going back later to change counts for items not counted by the auditor. ¯ Often inventory with identical product codes is stored in different locations of the plant or store. For example, there may be a "shelf supply" designed for easy access and a "back up supply" at a different location. Normally (and preferably) these different storage locations are counted on different tags or count sheets, necessitating a summarization procedure to accumulate one grand total quantity. You should determine if the company's summarization procedure leaves an adequate audit trail to enable test counts taken at one of the several locations to be reconciled with the final total on the inventory listing. If not, record test counts at all separate locations of the product to test the grand total that will appear on the final listing. ¯ You should not leave the inventory location until you are satisfied that company counting procedures are adequate and operating effectively. Naturally, all isolated miscounts you note should be corrected by the company before the tags or sheets are accumulated. However, if you conclude that counting mistakes are numerous and systematic, you should require that the area (if it can be isolated) be recounted or advise the company that a new inventory count should be taken. 5. Identify work-in-process inventory and apply the same count procedures identified in Step 4 for items selected for test counting. Also perform the following procedures: a. Determine that the information recorded on the count tags or sheets is adequate to properly price work-in-process, i.e., percentage complete of material, labor, and overhead. b. Determine that items of raw material or finished goods counted as part of work-in-process are not counted again as raw material or finished goods. Practical Consideration: ¯ Normally, production should be stopped during the count to allow an accurate assessment of the stage of completion of work-
in-process. See paragraph 802.16. 6. To determine the accuracy of the shipping/receiving cutoff procedures, perform the following steps: a. Determine the last five shipping and receiving transactions of the year and the first five transactions after year end. (If the inventory is observed as of an interim date, determine the last five transactions before the count and the first five transactions after the count.) Prepare a list of those transactions or obtain copies of the documentation for those transactions. b. By observation, determine that there is no movement of inventory between raw materials, work-in-process, and finished goods. If a major movement occurs, obtain adequate information (quantity and product description) to test the treatment of the item. c. Tour the shipping and receiving area (including rail cars or trucks in loading bays). Obtain information about the status of numerous pallets or boxes of items in these areas. Determine whether they should be counted or excluded from the count. Obtain documents for these items to test the accounting cutoff. Practical Considerations: ¯ A sometimes overlooked problem is inventory in transit from one location to another. If this exists, the auditor should obtain information concerning transfers of this nature between the company's locations. ¯ The auditor may also decide to obtain cutoff information for transfers between departments as well as with various locations, although this is rarely needed. ¯ Cutoff information should be obtained in a form that can be traced to the final transaction journals to determine proper accounting treatment. This requires that proper descriptions be obtained at the physical count date. A photocopy of the shipping/receiving documents is helpful. 7. Inquire of the owner/manager, production personnel, and counters if inventory held by the company for others is segregated and excluded from the count. Also inquire about inventory held related to "bill and hold" transactions. Practical Consideration: ¯ The additional procedures section of AP-13 includes procedures related to "bill and hold" transactions. 8. During the time of the physical count, perform the following procedures related to other audit areas:
a. Identify major property and equipment additions and observe the condition and description (serial number, if necessary). b. Observe the condition and existence of any obsolete or damaged equipment. Inquire if there are any assets that were retired and removed from the premises. List significant items for later tracing to property records. c. Identify the last check number written for later testing of held checks. Ask if there are any checks written that are being held for release after year end. Obtain a list of them. d. Following the guidance in the cash audit program, mail bank confirmations and requests for cutoff statements. e. Following the guidance in the liability audit program, select the accounts payable vendors for confirmation, prepare and mail the requests. f. Perform a count of cash or securities on the premises only if they are material to the financial statements. Obtain a receipt that they were returned intact. Practical Consideration: ¯ Each of these procedures is dependent upon the scope of procedures described in other appropriate audit programs. The important point is to make any idle time at the physical count productive. 9. Consider the need to apply one or more additional procedures. The decision to apply additional procedures should be based on a consideration of whether information obtained or misstatements detected by performing substantive tests or from other sources during the audit alter your judgment about the need to obtain a further understanding of control activities, the assessed level of risk of material misstatements (whether caused by error or fraud), and on an evaluation of whether the basic procedures have been sufficient to achieve the audit objectives. Attach audit program sheets to document additional procedures. Practical Considerations: ¯ Certain common additional procedures relating to the following topics are illustrated following this program: ¯¯ ¯¯ ¯¯ Inventory observed subsequent to balance sheet date. Additional procedures in response to fraud risk assessment. Cycle counts
¯ Practitioners may refer to PPC's Guide to Fraud Investigations for more extensive fraud detection procedures if it is suspected that the financial statements are materially misstated due to fraud. 10. Consider whether procedures performed are adequate to respond to identified fraud risk factors. If fraud risk factors or other conditions are identified that require an additional audit response, consider those risk factors or conditions and the auditor's response in connection with the performance of Step 11 in AP-1b. Practical Consideration: ¯ Specific responses to identified fraud risk factors are addressed in individual audit programs. In connection with evaluation and other completion procedures in AP-1b, the auditor considers the need to perform additional procedures based on the results of procedures performed in the individual audit programs and the cumulative knowledge gained from performing those procedures. 11. Consider whether the results of audit procedures indicate reportable conditions in internal control and, if so, add to the memo of points for the communication of reportable conditions. (See section 1504 for examples of reportable conditions, and see CX-18 for a worksheet that can be used to document the points as they are encountered during the audit.) CONCLUSION We have performed procedures sufficient to achieve the audit objectives for the observation of inventory, and the results of these procedures are adequately documented in the accompanying workpapers. (If you are unable to conclude on any objective, prepare a memo documenting your reason.)
⇒Additional Audit Procedures for Inventory Observation
Instructions: Additional procedures will occasionally be necessary on some small business engagements. The following listing, although not all-inclusive, represents common additional procedures and their related objectives.
Inventory Observed Subsequent to Balance Sheet Date If the auditor is unable to observe the physical inventory at the balance sheet date, perform the following procedures: a. Observe the physical inventory at a subsequent date by performing Steps 1–6 of the basic procedures at AP-5. b. Obtain or prepare for the workpapers a rollforward of inventory from the balance sheet date to the date of the subsequent physical inventory procedures. Vouch inventory purchases to receiving documents and vendor invoices. Vouch cost of sales transactions to customer purchase orders and shipping documents. c. If the client performed a physical inventory at the balance sheet date, review documentation of the count. Trace selected quantities from the inventory listing to the count sheets or tags. Also trace selected quantities per the count sheets or tags to the inventory listing. d. Compare gross profit for the last month of the year under audit to gross profit for the first month of the subsequent period to assess reasonableness of cutoff. Practical Considerations: ¯ In some cases, the auditor may not be able to observe inventories at the balance sheet date (for example, if the auditor did not accept the engagement until after the balance sheet date). ¯ If the auditor is not able to observe some physical inventory counts, then the auditor's report should be modified for a scope limitation. (Chapter 4 of PPC's Guide to Auditor's Reports provides guidance on modifying the auditor's report for a scope limitation.) ¯ The additional procedures for initial audit at AP-4 contain procedures related to beginning inventory balances.
Additional Procedures In Response to Fraud Risk Assessment If the auditor, based on his or her consideration of fraud risk factors, decides to modify procedures related to inventory quantities, the following additional procedures should also be considered: a. Observe inventories on an unannounced basis. b. Have the entity count all locations at the same time.
c. Examine the contents of boxed items more rigorously. Verify that labelling corresponds to the actual contents of the container. d. Examine the manner in which inventory is stacked (for example, to detect hollow squares). e. Test the quality (purity, grade, or concentration) of certain inventories (for example, perfumes, specialty chemicals, steel, diamonds, etc.). f. Perform extended testing of count sheets, tags, or other records. Consider obtaining copies of all records to minimize the risk of subsequent alteration or inappropriate compilation. g. When taking test counts, be alert and make sure client personnel are not noting your test counts so they can alter items that were not test counted. Practical Considerations: ¯ It is important for audit staff to be properly instructed so that they know the fraud detection purposes of the procedures being applied. ¯ Practitioners may refer to PPC's Guide to Fraud Investigations for more extensive fraud detection procedures if it is suspected that the financial statements are materiality misstated due to fraud.
Cycle Counts If the client performs cycle counts, perform the following additional procedures: a. Trace test counts made by the auditor to the client's perpetual records. b. Examine the client's schedule of cycle counts for the period under audit to determine that counts of substantially all inventory items were made. c. Review worksheets, entries in the perpetual inventory records, and other evidence of the regularity of cycle counts and evaluate the results. Practical Consideration: ¯ When evaluating the results of cycle counts, auditors should consider the frequency of counts, significance of differences between counts and perpetual records, and quality of investigation of significant differences between physical counts and perpetual records.
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Product Notes
No Man\'s band was formed in 2006 as a way for songwriters Hank Tracy and Jack Housen to get their songs heard with a full band. They were joined by stellar lead guitarist Mike Kreivis as well as Dana Dempski on bass and Steve Reese on drums. Together they create a sound that carries the stories in each song through the peaks and valleys of our lives and makes you sing along at the same time.
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Paulo Sérgio Lima Afonso
Paulo Sérgio Lima Afonso-
From 2015 to Present
At ALGORITMI
- Researcher with PhD (Investigador Doutorado)
- Member of the IEM R&D Line
Academic Degree
PhD (Doutoramento)
Current Position
Assistant Professor (Professor Auxiliar) at Escola de Engenharia da Universidade do Minho
Personal E-mail
Researcher ID
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BIO: Auxiliar Professor (University of Minho)
- Promoting entrepreneurship among informatics engineering students: insights from a case study.Fernandes, J.M.; Afonso, P.; Fonte, V.; Alves, V.; Ribeiro, A.N.European Journal of Engineering Education2017
ALGORITMI Members
- Application of the TDABC model in the logistics process using different capacity cost rates.Afonso, P.; Santana, A.Journal of Industrial Engineering and Management2016
ALGORITMI Members
- Incorporating economic issues in the design of sustainable DRT systems: Insights from the case of a Portuguese municipality.Afonso, P.; Telhada, J.; Carvalho, M.S.IEEE Conference on Intelligent Transportation Systems, Proceedings, ITSC2016
ALGORITMI Members
- Application of the Delphi method for the inclusion of externalities in occupational safety and health analysis | Aplicación del método Delphi para la inclusión de las externalidades en análisis de segur.Ramos, D.; Arezes, P.; Afonso, P.DYNA (Colombia)2016
- Risk assessment in costing systems using costing at risk (CaR): An application to the Coffee production cost.Jim\'enez, V.; Afonso, P.IEEE International Conference on Industrial Engineering and Engineering Management2016
ALGORITMI Members
- The Importance of Risk Assessment in the Context of Investment Project Management: A Case Study.Junkes, M.B.; Tereso, A.P.; Afonso, P.S.L.P.Procedia Computer Science2015
- A systematic approach for externalities in occupational safety through the use of the delphi methodology.Ramos, D.; Arezes, P.M.; Afonso, P.Occupational Safety and Hygiene III - Selected Extended and Revised Contributions from the International Symposium on Safety and Hygiene2015
- An activity based costing model for outbound logistics costs measurement and management: A case study.Afonso, P.; Leite, S.23rd International Conference for Production Research, ICPR 20152015
ALGORITMI Members
- Economic evaluation of occupational safety preventive measures in a hospital.Ramos, D.G.; Arezes, P.M.; Afonso, P.Work2015
- Cost system under uncertainty: A case study in the imaging area of a hospital.Jim\'enez, V.; Duarte, C.; Afonso, P.Lecture Notes in Engineering and Computer Science2014
ALGORITMI Members
- Economic analysis of occupational risk prevention: A case study in a textile company.Ramos, D.G.; Arezes, P.M.; Afonso, P.Safety, Reliability and Risk Analysis: Beyond the Horizon - Proceedings of the European Safety and Reliability Conference, ESREL 20132014
- Analysis of the return on preventive measures in musculoskeletal disorders through the benefit-cost ratio: A case study in a hospital.Ramos, D.G.; Arezes, P.M.; Afonso, P.International Journal of Industrial Ergonomics2014
- Total Cost of Ownership for supply chain management: A case study in an OEM of the automotive industry.Afonso, P.IFIP Advances in Information and Communication Technology2013
ALGORITMI Members
- The role of costs, benefits and social impact on the design of occupational safety programs.Ramos, D.G.; Arezes, P.M.; Afonso, P.Occupational Safety and Hygiene - Proceedings of the International Symposium on Occupational Safety and Hygiene, SHO 20132013
- Cost management practices in collaborative product development processes.Barbosa, C.; Afonso, P.; Nunes, M.2013
- Cost-benefit analysis in occupational health and safety: A proposal model.Ramos, D.; Arezes, P.; Afonso, P.11th International Probabilistic Safety Assessment and Management Conference and the Annual European Safety and Reliability Conference 2012, PSAM11 ESREL 20122012
- An algorithm for activity based costing based on matrix multiplication.Afonso, P.S.; Paisana, A.M.IEEM 2009 - IEEE International Conference on Industrial Engineering and Engineering Management2009
- The influence of time-to-market and target costing in the new product development success.Afonso, P.; Nunes, M.; Paisana, A.; Braga, A.International Journal of Production Economics2008
- Designing management control in hybrid organizations: The role of path creation and morphogenesis.Boland Jr., R.J.; Sharma, A.K.; Afonso, P.S.Accounting, Organizations and Society2008
ALGORITMI Members
Year | Supervision | Co-Supervision |
2015 |


text: G G6 GM7 G6 G Em Peg o' my heart, I love you; A7 Em A7 Em A7 Em A We'll never part for I love you. Am7 D7 Am7 D7 Dear little girl, sweet little girl, G G/F# Em Bm7 Sweeter than the Rose of Erin, Am7 Gdim Am7 Cdim It's the shamrock we'll be sharing. G G6 GM7 G6 G Em Peg o' my heart, your glan - ces A7 Em A7 Em A7 Em A My I - rish heart en - tran - ces; Am7 D9 Am7 D7 Am7 G Come be my own, come make your home in my heart.


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Rodney's is an oyster bar in Vancouver's trendy Yaletown.
Went with a gang to enjoy a plethora of Oysters. We got there before 6 so we could get them for a bucks a piece.
They serve 7 different kinds daily, so we ordered 10 of each, along with a couple other yummy appies to share.
The beer's good, and they serve it promptly in a nice chilled glass. The ambience is okay; a little blase compared to what I was expecting though, and quite small.
The food that came first was a pile of mussels, which were the best I've EVER had, and pan-fried oysters. Again, these were fabulous. Great flavour, nice and light, and cooked to perfection.
The oysters were from all over the place, Fanny Bay, PEI, all shapes and sizes. Decent. The selection of sauces were good and the fresh grated horseradish was a yummy plus.
BE FOREWARNED THOUGH: there is only ONE kind of oyster in the happy hour special, and they switch it every day. When the bill came to almost 300 bucks for the 6 of us, we were a Depends short of pooping our pants. After a, um "discussion" with the server who initially insisted he informed us thusly, and also with the manager, they cut the price down a tad. We were quite non-confrontational; our bellies were full and we had a little buzz, so we just paid the bill and left.
After watching a sporting event, my wife and I were looking for a place to have late night snack. On the way to Yaletown, we got full on nailed by a wall of water from a car hitting a puddle. Because we were busy yakking, a huge amount of water ended up in both of our mouths. A couple of 20somethings across the street were trying to stifle their laughs. I would probably laugh too, as we were both drenched from head to toe, while wandering around an expensive part of the city. I imagine locals know the puddle. First world problem.
We showed up at Rodney's looking gross and mucky…. almost like an umbrella on the floor of a bus. The hostess had trouble finding us a spot, but a server intervened and seated us. After hearing our first world suffering, he got us some drinks and menu's.
The appies were great, especially the smoked salmon and indian candy, and the oysters were as advertised. The server comped some our bill because "he felt guilty about splashing someone with a puddle years ago". That is kick but friendly service that will have us coming back. Anyone can shuck and serve oysters and drinks – the food speaks for itself. However, when the service is great, the food tastes better.
While looking at some of the other reviews, service seems to have been inconsistent. Maybe we caught this waiter on a good day, but I don't think so.
We left soaking wet and uncomfortable, but at least we were satisfied with the service and food at Rodney's.
I love this place. I discovered it when I was working in the area and went a few times for lunch. It's decorated with a nautical theme. I've always sat downstairs or at the bar. It's fun to sit at the bar and watch the oyster shucking.
The hot lunches are pretty good, but nothing exciting. My favourite things to order here are the raw oysters. They have a good variety and they are always fresh. What sets this place apart from other oyster places is that the oysters are served not only with lemon and horseradish, but with 5 different types of sauces ranging from mild to extra hot. There are a decent selection of wines and beers and the caesar is really good. Between 3 and 6pm, they have what is called the Low Tide specials and oysters can be had for $1.50 each. I'm always so excited to come here.
Service has always been good while I've been there. The guys behind the bar are usually pretty friendly and have a sense of humour. So on that note, if you don't have a sense of humour and aren't able to laugh at yourself, you might not like it here. Occasionally there's a bit of a wait for something (more bread etc.) if it's busy, but I've never had to wait an unreasonable amount of time.
It's a bit pricey, but it's so good that I make it a treat every once in a while.
I've been meaning to try out this place, and when I got the invite from my friend I immediately accepted. It's a very loud festive restaurant that's for sure. I didn't try the oysters as I've heard some horror stories from friends who've been there before. So my friend and I had the clam chowder, shared marinated mussles and the scallop pasta. The clam chowder was nice and creamy with a kick to it. I probably wouldn't order the marinated mussels again. I prefer my mussels belgium style (cooked in some savory sauce or broth served with frites). The pasta was nice but nothing too wow. The most interesting part of the evening was the service. We had 2 waiters....one who brought our food, and the other who came by took our orders. The one brought our food was nice and charming, and a bit of a flirt. The other one was 'out of it'...meaning he seemed like he smoked something one too many before coming into work. And there was another rowdy server/dishwasher/etc, not sure what she did there. She spazzed at a guy, looked like a friend who was visiting. The guy was hiding her cell phone as a joke and she just ripped him out in front of the customers. When we left, she was outside smoking and cat called us as we walked by. It was for sure an interesting night.
Here's a classic example of a busy restaurant that relies largely on atmosphere and popular vibe. The food is okay, but expensive (hey, it's Yaletown), the service and attitude we received was intolerable. We usually tip well, not this time. Bad service can be forgiven with an apology, but the "hey dude" rude attitude from our poorly mannered server ensured that we won't be coming back.
Went here recently totally last minute and didn't know what to expect. My lady and I just had oysters for the first time acouple weeks back so we were pretty excited to have some more. We met up with a group of others and started off with a bottle of wine and ordered a dozen to start. It took about 15 minutes to get them but we were enjoying our company so didn't really notice. When we finished the first round we ordered another 2 dozen and some garlic prawns. This time it took just over 20 minutes to receive them but after 45 minutes the prawns were still MIA. We finished off the oysters and when I finally got the servers attention I asked about the prawns. He went in the back and came back about 5 minutes later and said they were just on their way out. ( This is now an hour later which means they had forgot and were rushing them out ) Well we did get them and they were great just don't know if I would wait that long again for them ;) Anyway we are going back for sure because lets face it, your in the middle of Yaletown and getting a big variety of oysters for a $1.50. How can you go wrong. Just don't expect good or prompt service.
Love, love, love the oysters- Food was good; mine was excellent, husband's was only "okay". Had lots of fun- Sever was very knowledgeable and quiet entertaining and thats what we went for-
Found Rodneys Yaletown is hands down better than the one in King West Toronto:) No suprise there can't wait to return
There's not much I can say but that its the best place in the city and one of my fave restaurant's of all time. The food is to die for (try the low-tide special 3-6 everyday, 1.50 a shuck), the drinks are great (never ever has there ever been a Ceasar thats as good as Rodney's...not cheap, but worth it), the service is best and if you can sit at the bar, you get the best experience!!!! Love this place! Rodneys's rules!!!!
It's worth it to leave work early to go to Rodney's for their low tide specials. $1 an oyster (their selection of the day), plus specials on their garlic prawns, pan fried oysters, scallops and a few other selections. Service is great if you sit downstairs but a bit inconsistent if you sit upstairs.
We went to Rodney's Oyster House this past weekend – this has got to be one of the most overrated places out there. Service was truly awful. Since when do you walk into a restaurant and have a waiter yell at you from across the room to go grab a menu yourself from a bucket as he's too busy loafing behind the counter. Then you go to grab a menu only to find that there are none where he said there were and you spend a couple of minutes looking through various buckets and shelves for one and give up so you take one from a bucket they have outside only to get yelled at by the waiter in front of other diners to put it back. (Brutal!) At which point he eventually hands you one from behind the bar with the most pathetic attitude. It's really a shame that the service was so bad as the food was decent. I will NOT go back there and will be passing this info onto others. Bad services seems to be a trend these days in Vancouver and I'm certainly not spending my hard earned cash in a place like this where wait staff can't be bothered to actually provide service.
We lived above Rodneys for nearly two years. You couldn't be more in the heart of yaletown or evening action than in the couple block stretch surrounding Rodney's. The place is SO cute, it's super adorable ... The wood floors, fishermans wharf theme, the afterwork crowds at the bar ... Loud & full of people this place has energy, a vibe - it's fantastik!!
... Problem is getting a solid meal is impossible. :(
we tried, man did we try to eat there, enjoy the place, see value & appreciate the food. Rodneys to us seemed like a perfect place, especially since we lived in the penthouse upstairs and after a long day at work could just mosy on in instead of cooking.
Food wasn't special. Servers have sense of entitlement. Overpriced for value. Sorry Rodney's - we tried.
Overall, really happy with my experience with Rodneys and I will gladly come back. I came on a Sunday, which apparently has a random oyster on special for $1.50, which is a great price. So the oysters were good, and also came with some nice sauces.
As per the main, I had the pasta with scallops. Not a very complex dish, just some scallops in a spicy/cream sauce, but really tasty. My girlfriend has the potato encrusted halibut, which was definitely tasty but wasn't a very exciting dish.
Overall, tasty food and good service, but not a high end meal. Bill wasn't outlandish though so I would say try it.
We sat at the bar and chatted with the waiter. He made up a surprise Oyster plate for us. We ordered like it was tapas -- as we went and with no pressure. The music was loud, all 70s and 80s rock, totally fun. The oysters were great, all very different and distinct. We also had the Manahattan Clam Chowder, also very good. Not kitchy at all. We had a good time. I recommend it for a relaxing time, good conversation, all the other guests were also engaged and happy. I highly recommend it,
I also had to smile when I read the complaints about rude staff at Rodney's, particularly the hostesses. They got rid of one really bad one and hired another from what I experienced last night. If this is part of the theme of the restaurant, it doesn't work. Also, beware of rude "first mates" telling you that you have to leave, in the middle of a new order for drinks. We had just spent $200.00 or more on food and wine. We had to find our own table by asking if we could join another, after waiting over one hour. We were not there for more than 1.5 hours and we were being ushered out the door. Very rudely handled by the "first mate" He told us he didn't care what we thought. I had a restaurant review person in my party and the review is not going to be a good one! Food is good, service can be a little lacking in diplomacy.
don't bother if you are not young and trendy!! the hostess was rude, complete with snotty remarks and eye-rolling. the barman all but ignored us. not what we are used to in yaletown. love the food and drinks but won't be going back as service made us feel so awful we crept off home!!! (we hoped for better as it was halloween and the place was pretty empty). manager take note - hope you are not encouraging this attitude with your staff.
went there for a weekend lunch
waitors were friendly and it's fun to watch the kitchen staff working on the bottom level
food was fresh and the quantity was more than enough
waitors seem to be having a good time working there and all the other customers seem to be enjoying themselves
we had a great time w/ food & service overall
we would go back there for more
being from NY, and not having an equal, we totally enjoyed this spot: ambiance, food, service, all good! Food is easy but serving it well and comfortably and fresh is hard; the boys at ROH did it all!
We have been to Rodney's several times over the past year. The first time the waiter gave us two free deserts, one for the length of time we waited for a table, and the second for my son stealing my daughters drink.
The next time my son and I met a woman who was working on a photo shoot for Playboy, and we were invited to a party the next day (could not attend)
Last week my daughter and I had dinner, and as always were impressed by the fresh oysters, great chowder and always friendly and attractive people.
The selection of hot sauces is the best I know of at any seafood place, my favorite is "Back from Hell" It has a real kick and flavor.
I will drive across the border just to have dinner at Rodney's
I have to agree with a few of the reviews here, the prices do seem to be a bit on the high-end even though they make the place feel as if they shouldn't be charging as such.
I dropped in today for their Low-Tide special which is a much better deal. I personally feel they should be retaining those prices for the regular menu. Much more reasonable, not overly cheap but not eye-poppingly expensive either.
The oysters were great! Nice and fresh with a tray of special sauces to apply for different tastes! I also had the Garlic Prawns which had a nice subtle garlic butter sauce that was perfect for dipping my bread!
Servers were all very friendly if not too casual but that was the style they were going for. I applaud them for their approach towards customer service rather then the uptight servers at other restaurants in the neighboring area known as Yaletown.
Setting-wise they had this whole ocean theme going with nets and boats hung about which was quite unique. Felt like an indoor docking bay.
Overall a pleasant experience.
I would be reluctant to come during regular hours if my bill was going to be much, much higher whilst the same food, service and atsmosphere.
My ratings would have been all 5 stars IF they charged Low-Tide prices all the time, but for what most patrons are paying at regular hours it doesn't justify the food or service.
We've been to Rodney's a couple of times and we largely focused on oysters. Good selection, reasonably priced. My wife had potato-crusted halibut and I can safely say that we THE BEST fish dish I ever tried in my life. It was cooked absolutely perfectly.
Overall - the menu is OK, not terribly expansive with few odd items that should not probably be there. The ambiance is very nice, the service is solid and waiters have rather decent sense of humor :)
1. | Taboo (14 m) | |
2. | Society Restaurant & Lounge (30 m) | |
3. | Simply Thai (45 m) | |
4. | La Pentola della Quercia (54 m) | |
5. | Prohibition Tasting Bar (55 m) | |
6. | Malt and Marrow (55 m) | |
7. | Cache Bistro & Lounge (55 m) | |
8. | Opus Bar (57 m) | |
9. | Caffe Artigiano (59 m) | |
10. | Ganache Patisserie (66 m) |


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9th March 2014, 10:59 PM | #1 |
diyAudio Member
Join Date: Dec 2008
Location: Kitchener
WTB: Mechanical Filters Required
Hi all,
I've begun to think about restoring my found Collins 75S-3B receiver. My work was tossing it from a long-forgotten storage room that was being repurposed, and what you see in the photo is how I found it (dust wiped from tube names and everything--I've been afraid to wipe the dust up in case the lettering goes with it). My first step is looking for some filters to get me going with this thing, I suppose. I haven't cut into it yet, as I prefer to part-up before putting anything on my bench (having a project in pieces, stalled because of not having a part on hand, makes the bench all but useful). So, let me know what you've got, and what you want for it. I think I need an SSB filter to start with (FA-style, 455kHz IF, and 2.1kHz I think). Suggestions are also more than welcome for what you think I might need. If you can't tell, I'm very green with my exposure to communication-type radios, but I'm learning. Thanks, Philip. |
9th March 2014, 11:51 PM | #2 |
diyAudio Member
Join Date: Jul 2007
Well, this is the probably wrong venue for your inquiry....
Search on the web and you'll find plenty of dedicated Collins sites. There are sites that have many many Collins filters for sale, including the ones for that rig. The Collins mechanical filters are abundant on the 'bay too. Looks like you have much to work on before dropping in filters in any case... |
10th March 2014, 01:16 AM | #3 |
expert in tautology
diyAudio Member
Actually the rig looks ok.
They are 455kc filters, iirc. Ebay sellers have them, but some older filters have issues because Collins used foam inside the mechanical resonators which can have turned to goo. This is something that happens occasionally, not that much since the cans are hermetically sealed. I found one website where the guy showed a repair. You only need a 3.x kHz filter to get going. A little wider is ok... If you expect to listen to foreign broadcast, the requirement is for AM, and I think the 75S does not "do" AM, the filter for which would be ~10-18kHz width. You can "zero beat" AM of course, in the SSB mode. fwiw, you can make the radio work with just a small cap between the "signal" pins of one of the mechanical filter sockets... it will have the selectivity of the IF strip, which will be ok for basic listening and testing. This is a ham band receiver, unless xtals are installed for other bands... you can get a lot of info and manuals, schematics, online. parts are on ebay and QRZ & QTH dot com, both have "classifieds". This receiver is still in some demand... Enjoy! _-_- WB2GCR
_-_-bear http://www.bearlabs.com -- Btw, I don't actually know anything, FYI -- every once in a while I say something that makes sense... ] |
10th March 2014, 03:36 PM | #4 | ||||
diyAudio Member
Join Date: Dec 2008
Location: Kitchener
Yes, I've been looking at older/larger style filters to mount on daughter boards and put into the radio. I've found that parts from the former USSR are 450kHz--I think I know the answer, but I'll ask anyway: would these parts do the job? Quote:
Can't wait to get my license so I can start to transmit as well. (there was a Heathkit SB-230 in the junk pile as well... !) Philip. Last edited by thefragger; 10th March 2014 at 03:41 PM. |
10th March 2014, 04:55 PM | #5 |
diyAudio Member
Join Date: Dec 2008
Location: Kitchener
I think I found a list of the filters this set can natively use, from Rockwell/Collins Mechanical Filters
Equipment P/N Type No. Bandwidth 75S-3B/3C 526-9427-000 F455FA-21 1.85 75S-3B/3C 526-9446-000 F455FA-08 0.53 75S-3B/3C 526-9494-000 F455FA-05 0.37 75S-3B/3C 526-9495-000 F455FA-15 1.5 75S-3B/3C 526-9496-000 F455FA-31 3 75S-3B/3C 526-9497-000 F455FA-40 3.8 75S-3B/3C 526-9498-000 F455FA-60 5.6 |
11th March 2014, 02:15 PM | #6 |
diyAudio Member
Join Date: Jul 2007
75S-3C is AM, CW, LSB and USB. I've had several of them. To me, that doesn't look like an "OK" rig at all. It's obvious that that the pots and misc. hardware needs attention or replacement, and again you may be searching for parts. This is going to be a project no matter how you look at it..
I've actually WASHED Collins rigs with soap and water, BUT can't say I'd recommend that.... looks like that one could use a bath! On the mechanical filters - yes they can go bad, but really seldom do. of course if you drop one, it's almost certainly a goner. If the condition is questionable, all you need is a signal generator and a scope. Feed 455 kHz in, then vary by the bandwidth and see what you get out. This assuming you've terminated the filter on input and output with the proper tuning load for that filter. They won't resonate properly without it. btw- I find 6 kHz is wide enough for speech AM, but for high fidelity, yes you'd want a wider bandwidth. However, that Collins 75S-3C rig is not the cleanest sounding to start with, so high fidelity is questionable.. it is a terrific receiver, but has some distortion issues that require mods to get get around. Again - do yourself a favor and join a group dedicated to Collins rigs. A knowledgeable local elmer is a real plus. |
11th March 2014, 06:10 PM | #7 |
diyAudio Member
Join Date: Sep 2011
I had a friend who washed his Collins gear in a dishwasher yearly. He pulled off the casing, removed all the tubes and anything else that would obviously dislike water and in it went. (the casing went into the dishwasher too, just seperately) He dried the rig in a convection oven set to 200°F and the door half open. It took a few hours. Minor service (usually replacing a leaky cap) and alignment was needed after every wash.
His gear always looked minty... |
11th March 2014, 07:02 PM | #8 |
expert in tautology
diyAudio Member
the 2.1kHz wide filter is SSB "battle mode" - very tight, great in pileups or in a croweded band. I prefer somewhat wider myself.
6kHz for AM is super tight. 12kHz is more like it, imo. there are a number of Collins groups and just "boatanchor" ham groups around. Certainly check them and read up... The Collins filters want proper termination and levels to work properly. You have to go and read a bit and see what they want, and then you can pick filters from other sources or sizes. yes, you could use other size and form factor 455 filters... you really only need ONE filter to make the rig work OK. I'd get the 31 or 40 or a similar one to start with... hyper narrow just isn't essential for most listening. Imo. _-_-
_-_-bear http://www.bearlabs.com -- Btw, I don't actually know anything, FYI -- every once in a while I say something that makes sense... ] |
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Like death, taxes may be certain, but they certainly don't need to increase each year. If the recovering economy hasn't yet benefited your commercial property but the assessor assumes it has, a tax appeal may be appropriate. Since real estate taxes are charged as a percentage of value, an over-valuation of your parcel means you are paying too much in taxes. We may be able to help you reduce your real estate tax liability. You must, however, act quickly.
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The Mackinac Trail Bridge is the oldest surviving bridge in Mackinac County. It is also a rare surviving example of an early Michigan State Highway Department concrete arch bridge. This bridge has an unusual history because less than a decade after it was built, the bridge was rehabilitated and widened by cantilevering the deck slightly, to accommodate the increased traffic anticipated when US-2 was designated to run on Mackinac Trail. The original guardrail system was replaced at this time with an extremely unusual guardrail that the Historic Bridge Inventory comments is a standard plan design. Even though it may be a standard plan design guardrail, the design was either never used often or all other examples have been demolished, because the design appears to be the only example remaining today. While the widening and guardrail replacement is an alteration from the original bridge design, the alteration itself is so old and was done so soon after the bridge was first built that these changes are considered historically significant as well.
In addition to its historic significance, the bridge is an attractive structure and has aesthetic value as well. The guardrails on the bridge have a pleasing (and today unique) design to them. In addition, the cantilevering of the deck was done in a tasteful manner and there are architectural details that were incorporated on the arch and cantilever section. There are also attractive stone retaining walls that were added leading up to the bridge when it was widened.
This bridge has since been rehabilitated. Unfortunately however, the unusual railings that were on this bridge was removed and replaced with standard modern guardrail.
Information and Findings From Michigan Historic Sites OnlineNarrative Description Main span number is 1. Main span length is 60 feet. Structure length is 60 feet. Roadway width is 22.5 feet. Structure width is 26 feet. Located some eleven miles north of St. Ignace, this graceful concrete arch bridge spans the Carp River on the Mackinac Trail. The crossing is situated immediately west of I-75, about a mile from the river's mouth at St. Martin Bay. The structure is comprised of a 60-foot, filled spandrel arch, with an elliptical profile. The arch springs from massive concrete abutments, which feature battered backwalls and angled wingwalls. Cobblestone retaining walls are built above the wingwalls at the approaches. The tapered arch ring of the Carp River Bridge is corbelled from the spandrel on each side. This, and the MSHD standard guardrail, originally provided the bridge's architectural expression. The original guardrails have since been removed, however, and the deck widened by cantilevering slightly over the spandrel walls to form concrete stringcourses. The existing guardrails are also MSHD standard, this time with ornamental steel rails and concrete bulkheads. This alteration marks the most serious loss of physical integrity for the bridge. The only other change is minor: the bridge plate that was bolted to the guardrail when the bridge was inventoried in 1982 has since been stolen. Statement of Significance Soon after the legislature passed the State Trunk Line Act in 1913, authorizing the formation of a trunk line system of roads, a route began to form through Mackinac and Chippewa counties that would link the straits of Mackinac at the southern tip of the Upper Peninsula with Sault Ste. Marie on the Canadian border. Improvement work began first in 1913-1914 on the southernmost segment, from St. Ignace north to a point just beyond Rogers Park, south fo the Carp River Crossing. A major Upper Peninsula artery, the Mackinac Trail was extended to Sault Ste. Marie in the 1910s. Its construction entailed both roadway grading and bridge construction. One of these latter structures spanned the Carp River Mackinac County about midway between the Straits and the Chippewa County line. For this crossing, engineers of the Michigan State Highway Department delineated a 60-foot concrete arch in 1919. MSHD hired Flint contractor A.S. Decker to build the bridge. "The 60 ft. span Arch over the Carp River in St. Ignace Township of Mackinac County has just been completed, "MSHD reported in the summer of 1920. Total cost for the bridge and adjacent roadway grading: $41,223.53. Later incorporated into US-2, the structure carried increasingly heavy traffic, prompting MSHD to widen its deck by five feet and install new guardrails in the 1929-1930 biennium. Decorative cobblestone retaining walls were built at the approaches at that time. This segment of the Mackinac Trail is now a county road, superseded by I-75. Still, the Carp River Bridge carries local vehicular traffic without further alteration. State highway department engineers began designing concrete arch bridges as early as 1908, but, unlike its practice on other structural types, the agency did not develop a standard concrete arch design. The bearing and superstructural conditions were too site specific, MSHD rationalized, making standardization of concrete arches impractical. Instead, the highway department used special-design concrete arches up to 80-feet in length "wherever it is possible to secure sufficiently hard foundations, and also where there is clearance enough for water to flow freely without the arch choking the stream too much", according to its Seventh Biennial Report. In 1914 MSHD built its first state arch for Trunk Line Bridge NO. 3 - a 50-foot span over Paint Creek in Kent County. As the trunk line system developed in the 1910s, MSHD built several more arches. By 1918 the agency had constructed twelve trunk line arches, ranging in span from 35 to 85 feet. Built in 1919-1920, the Carp River Bridge falls within this statewide construction trend. It is today distinguished as one of the few remaining arches from MSHD's earliest period: a handsomely proportioned exercise in highway bridge design. Although altered by the installation of a new guardrail, this alteration occurred within the bridge's historic period and has thus become a part of the structure's history. Built as an integral, formative part of one of the Upper Peninsula's most important routes, the Carp River Bridge is a significant transportation-related resource. |
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Thursday 29 June (Private View 6-8pm) – Friday 8 September 2017
ROSL Arts are proud to work with the Cynthia Corbett Gallery to present a selection of works from a wide range of emerging and established artists at Over-Seas House, London.
The exhibition will include the work of the as yet unknown 2017 winner of the Young Masters Art Prize, which celebrates artists who pay homage to the skill and traditions of the past. The not-for-profit ethos of the prize aligns with the ROSL as we aim to support emerging talent and offer opportunities early into the careers of international, young creatives. Many entrants of the prize, past and present will be exhibited and boast variety in medium and subject as well as artists varying in age and experience. Sitting alongside these works will be the work of more established talent represented by Cynthia Corbett and exhibited internationally, further adding to the diversity of the work on show. The exhibition will offer new works of contemporary art that take inspiration from the past, displayed in the grand setting of the historic clubhouse that is open to all visitors to come and enjoy the exhibition.
Image caption: Lottie Davies, Viola as Twins, 2009, C-Type Print / on aluminium in tray frame, 78.4 x 100 cm / 30.87 x 39.37", Winner Young Masters Art Prize 2012


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Report: Kazuo Hirai to be named Sony President
If reports prove to be accurate, Sony is set to name Kazuo Hirai as its next president.
READ MORE >"He earned it.... I think he's the best man for the job. If you read his bio on wiki he's been ..."
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At LJB, we view our service to the institutional marketplace as a service to people. Whether it's a place to learn or a place to heal, institutions are all about serving people – just like LJB. To create pleasing environments for people, design professionals must create not only functional space, but also attractive and pleasant surroundings. LJB achieves this balance by coordinating our projects so that all parties' needs are heard at the onset and met in completion. The professionals at LJB are people first. People who understand the importance of institutions for our communities. People who want to become your trusted advisor and don't mind rolling up their sleeves and getting dirty if it helps move the project closer to construction.
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Faxfrontend is a clean way to print to fax while using a desktop. It provides a GUI interface to print to fax using CUPS to Hylafax. When you print, a box pops up that lets you provide the fax number or find the number to use from the built in address book. It can also run as a standalone application to fax files or just a cover sheet.
Tags | Communications Fax |
Licenses | GPLv2 |
Release Notes: The DISPLAY variable is explicitly passed in the backend script in the showerror() function to avoid "Default env_reset" in /etc/sudoers. A check that "sudo" command can be executed was added, since some distributions are running CUPS under the "lp" user instead of the "root" user. The documentation was updated to note that the account that CUPS uses to run must be enabled to run "sudo" commands with NOPASSWD. A file permission problem was corrected. A check for a correct DISPLAY variable was added.


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This eccentric collection of goods features East German consumer products daringly acquired before the breaking down of the wall. From foodstuffs to household appliances, East German packaging and product design--sober yet slightly kitsch--reveals a little-known side of German popular history.Bertsch, Georg C. is the author of 'Ddr Design, 1949-1989 ' with ISBN 9783822832165 and ISBN 3822832162.
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XmlDictionaryString Class
Represents an entry stored in a XmlDictionary.
Assembly: System.Runtime.Serialization (in System.Runtime.Serialization.dll)
Name | Description | |
XmlDictionaryString(IXmlDictionary, String, Int32) | Creates an instance of this class. |
Name | Description | |
Dictionary | Represents the IXmlDictionary passed to the constructor of this instance of XmlDictionaryString. | |
Empty | Gets an XmlDictionaryString representing the empty string. | |
Key | Gets the integer key for this instance of the class. | |
Value | Gets the string value for this instance of the class. |
Name | Description | |
Equals(Object) | Determines whether the specified object is equal to the current object.(Inherited from Object.) | |
Finalize() | Allows an object to try to free resources and perform other cleanup operations before it is reclaimed by garbage collection.(Inherited from Object.) | |
GetHashCode() | Serves as the default hash function. (Inherited from Object.) | |
GetType() | ||
MemberwiseClone() | ||
ToString() | Displays a text representation of this object.(Overrides Object.ToString().) |
This class represents an entry in an IXmlDictionary. It associates an integer value with a string value for use by XmlDictionaryReader and XmlDictionaryWriter implementations.
Available since 8
.NET Framework
Available since 3.0
Portable Class Library
Supported in: portable .NET platforms
Available since 2.0
Windows Phone Silverlight
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Available since 8.1
Any public static (Shared in Visual Basic) members of this type are thread safe. Any instance members are not guaranteed to be thread safe.