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Detect faces with ML Kit on Android | Google Developersp in mind the above accuracy requirements and ensure that the subject's face occupies as much of the image as possible. Also see tips to improve real-time performance. Poor image focus can also <span>impact accuracy. If you don't get acceptable results, ask the user to recapture the image. The orientation of a face relative to the camera can also affect what facial features ML Kit detects. See Face
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Detect faces with ML Kit on Android | Google Developers float rightEyeOpenProb = face.getRightEyeOpenProbability(); } // If face tracking was enabled: if (face.getTrackingId() != null) { int id = face.getTrackingId(); } } FaceDetectionActivity.java <span>Example of face contours When you have face contour detection enabled, you get a list of points for each facial feature that was detected. These points represent the shape of the feature. See Face Detection Con
Example of face - Пример лица, пробую бубо. А также алгоритм для иноязычных сайтов.
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Parent (intermediate) annotation
Open it Example of face contours Original toplevel document
Detect faces with ML Kit on Android | Google Developers float rightEyeOpenProb = face.getRightEyeOpenProbability(); } // If face tracking was enabled: if (face.getTrackingId() != null) { int id = face.getTrackingId(); } } FaceDetectionActivity.java <span>Example of face contours When you have face contour detection enabled, you get a list of points for each facial feature that was detected. These points represent the shape of the feature. See Face Detection Con
Article 6394185125132Ответ из реддита TL DR;
Конечно используйте Buboflash :-)
Загрузите PDF-файлы и начните их обрабатывать, для меня это основной вариант использования. Существует также веб-расширение Chrome, позволяющее создавать аннотации во время просмотра.
Вам также не нужно отказываться от Supermemo. Buboflash может создавать Supermemo-читаемый файл импорта XML с помощью карточек и, насколько это позволяет Supermemo, также настраивать данные начальных повторов на основе повторов Buboflash. Таким образом, даже если вы уже делаете повторы в Buboflash, данные могут быть использованы в Supermemo - в определенной степени.
Если вы хотите передать данные повторов другим способом, из Supermemo в Buboflash, сообщите мне, мы что-нибудь придумаем.
Более длинный ответ
Я согласен с тем, что алгоритм Supermemo превосходит алгоритм Anki. Замечательная особенность интервального повторения заключается в том, что это намного лучше, чем вообще не выполнять никакого алгоритмического планирования, что вы по
для меня это основной вариант использования
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Ответ из реддита TL DR; Конечно используйте Buboflash :-) Загрузите PDF-файлы и начните их обрабатывать, для меня это основной вариант использования. Существует также веб-расширение Chrome, позволяющее создавать аннотации во время просмотра. Вам также не нужно отказываться от Supermemo. Buboflash может создавать Supermemo-читаемый ф
аннотации во время просмотра.
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Ответ из реддитаL DR; Конечно используйте Buboflash :-) Загрузите PDF-файлы и начните их обрабатывать, для меня это основной вариант использования. Существует также веб-расширение Chrome, позволяющее создавать <span>аннотации во время просмотра. Вам также не нужно отказываться от Supermemo. Buboflash может создавать Supermemo-читаемый файл импорта XML с помощью карточек и, насколько это позволяет Supermemo, также настраивать да
также настраивать данные начальных повторов на основе повторов Buboflash. Таким образом, даже если вы уже делаете повторы в Buboflash, данные могут быть использованы в Supermemo - в определенной степени.
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Ответ из реддитаннотации во время просмотра. Вам также не нужно отказываться от Supermemo. Buboflash может создавать Supermemo-читаемый файл импорта XML с помощью карточек и, насколько это позволяет Supermemo, <span>также настраивать данные начальных повторов на основе повторов Buboflash. Таким образом, даже если вы уже делаете повторы в Buboflash, данные могут быть использованы в Supermemo - в определенной степени. Если вы хотите передать данные повторов другим способом, из Supermemo в Buboflash, сообщите мне, мы что-нибудь придумаем. Более длинный ответ Я согласен с тем, что алгоритм Supermemo пр
чем вообще не выполнять никакого алгоритмического планирования, что вы получаете потрясающее улучшение в ваших исследованиях, даже когда вы начинаете с Anki.
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Ответ из реддитаь придумаем. Более длинный ответ Я согласен с тем, что алгоритм Supermemo превосходит алгоритм Anki. Замечательная особенность интервального повторения заключается в том, что это намного лучше, <span>чем вообще не выполнять никакого алгоритмического планирования, что вы получаете потрясающее улучшение в ваших исследованиях, даже когда вы начинаете с Anki. Тогда Supermemo может дать вам еще больше, но относительное улучшение гораздо менее выражено, чем первоначальное улучшение, которое привело к использованию интервального повторения. Ank
гораздо менее выражено, чем первоначальное улучшение,
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Ответ из реддиталгоритмического планирования, что вы получаете потрясающее улучшение в ваших исследованиях, даже когда вы начинаете с Anki. Тогда Supermemo может дать вам еще больше, но относительное улучшение <span>гораздо менее выражено, чем первоначальное улучшение, которое привело к использованию интервального повторения. Anki имеет репутацию программы, которая используется для подготовки к экзаменам, тогда как Supermemo позиционирует себя для сох
которая используется для подготовки к экзаменам, тогда как Supermemo позиционирует себя для сохранения знаний на всю жизнь, как и Buboflash.
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Ответ из реддитат дать вам еще больше, но относительное улучшение гораздо менее выражено, чем первоначальное улучшение, которое привело к использованию интервального повторения. Anki имеет репутацию программы, <span>которая используется для подготовки к экзаменам, тогда как Supermemo позиционирует себя для сохранения знаний на всю жизнь, как и Buboflash. В дополнение к алгоритму планирования, обе программы делают упор на организацию больших коллекций карточек, Supermemo имеет «дерево знаний», а Buboflash имеет сложный поиск. Оба пытаютс
упор на организацию больших коллекций карточек, Supermemo имеет «дерево знаний», а Buboflash имеет сложный поиск.
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Ответ из реддита используется для подготовки к экзаменам, тогда как Supermemo позиционирует себя для сохранения знаний на всю жизнь, как и Buboflash. В дополнение к алгоритму планирования, обе программы делают <span>упор на организацию больших коллекций карточек, Supermemo имеет «дерево знаний», а Buboflash имеет сложный поиск. Оба пытаются сохранить источник знаний в базе данных, а не просто разделить его на голые карточки (элементы в SM). Вот почему я также добавил PDF-файлы, чтобы ваши источники были под ру
сохранить источник знаний
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Ответ из реддитаflash. В дополнение к алгоритму планирования, обе программы делают упор на организацию больших коллекций карточек, Supermemo имеет «дерево знаний», а Buboflash имеет сложный поиск. Оба пытаются <span>сохранить источник знаний в базе данных, а не просто разделить его на голые карточки (элементы в SM). Вот почему я также добавил PDF-файлы, чтобы ваши источники были под рукой. Мне трудно оценить, где сейчас нах
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Ответ из реддитаь, как и Buboflash. В дополнение к алгоритму планирования, обе программы делают упор на организацию больших коллекций карточек, Supermemo имеет «дерево знаний», а Buboflash имеет сложный поиск. <span>Оба пытаются сохранить источник знаний в базе данных, а не просто разделить его на голые карточки (элементы в SM). Вот почему я также добавил PDF-файлы, чтобы ваши источники были под рукой.
источники были под рукой.
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Ответ из реддитаuboflash имеет сложный поиск. Оба пытаются сохранить источник знаний в базе данных, а не просто разделить его на голые карточки (элементы в SM). Вот почему я также добавил PDF-файлы, чтобы ваши <span>источники были под рукой. Мне трудно оценить, где сейчас находится Buboflash с точки зрения чистого алгоритма планирования, не только из-за очевидного конфликта интересов, но и потому, что трудно заметить разниц
Мне трудно оценить, где сейчас находится Buboflash с точки зрения чистого алгоритма планирования,
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Ответ из реддитаск. Оба пытаются сохранить источник знаний в базе данных, а не просто разделить его на голые карточки (элементы в SM). Вот почему я также добавил PDF-файлы, чтобы ваши источники были под рукой. <span>Мне трудно оценить, где сейчас находится Buboflash с точки зрения чистого алгоритма планирования, не только из-за очевидного конфликта интересов, но и потому, что трудно заметить разницу, как я объясню в следующем абзаце. Когда что-то легко заметить, я без проблем могу сказать, что,
что, например, я считаю, что мои поисковые запросы лучше, чем у Supermemo, а у Supermemo дерево знаний лучше, но сейчас я работаю над чем-то похожим
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Ответ из реддиталанирования, не только из-за очевидного конфликта интересов, но и потому, что трудно заметить разницу, как я объясню в следующем абзаце. Когда что-то легко заметить, я без проблем могу сказать, <span>что, например, я считаю, что мои поисковые запросы лучше, чем у Supermemo, а у Supermemo дерево знаний лучше, но сейчас я работаю над чем-то похожим :-) https://buboflash.eu/ public-urls / quran / full-text - нажмите кнопку в виде дерева. Я планирую снова улучшить алгоритм очень скоро, когда я закончу с редактором разделения звука.
нажмите кнопку в виде дерева.
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Ответ из реддитая считаю, что мои поисковые запросы лучше, чем у Supermemo, а у Supermemo дерево знаний лучше, но сейчас я работаю над чем-то похожим :-) https://buboflash.eu/ public-urls / quran / full-text - <span>нажмите кнопку в виде дерева. Я планирую снова улучшить алгоритм очень скоро, когда я закончу с редактором разделения звука. Теперь у меня достаточно данных пользователей, чтобы внести некоторые изменения в алгоритм
когда я закончу с редактором разделения звука. Теперь у меня достаточно данных пользователей, чтобы внести некоторые изменения в алгоритм, и некоторые дополнительные данные будут доступны пользователям.
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Ответ из реддитаво знаний лучше, но сейчас я работаю над чем-то похожим :-) https://buboflash.eu/ public-urls / quran / full-text - нажмите кнопку в виде дерева. Я планирую снова улучшить алгоритм очень скоро, <span>когда я закончу с редактором разделения звука. Теперь у меня достаточно данных пользователей, чтобы внести некоторые изменения в алгоритм, и некоторые дополнительные данные будут доступны пользователям. Эти данные будут выражены на языке Supermemo, поэтому у нас будет матрица оптимальных факторов и т. Д. Люди могут сравнивать себя :-) Сложность сравнения алгоритмов возникает из-за отно
вы обязательно полагаетесь на модель
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Ответ из реддитасть сравнения алгоритмов возникает из-за относительно небольшого количества имеющихся у вас наблюдений. Я считаю, что если вы пытаетесь * смоделировать * обучение для оценки производительности, <span>вы обязательно полагаетесь на модель человеческой памяти, а не на реальную человеческую память, чтобы получить результат: «Я забыл» или «Я вспомнил». Если у вас есть исторические данные и вы хотите знать, что произошло бы,
Если у вас есть исторические данные и вы хотите знать, что произошло бы, если бы вы немного изменили алгоритм планирования, вам придется прибегнуть к «модели»
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Ответ из реддитаь * обучение для оценки производительности, вы обязательно полагаетесь на модель человеческой памяти, а не на реальную человеческую память, чтобы получить результат: «Я забыл» или «Я вспомнил». <span>Если у вас есть исторические данные и вы хотите знать, что произошло бы, если бы вы немного изменили алгоритм планирования, вам придется прибегнуть к «модели». Да, ваш измененный алгоритм может предписывать интервал, скажем, 78 дней вместо 60 дней, но как узнать, как он изменяет вероятность отзыва пользователем-человеком? Если вы «вычисляете»
но как узнать, как он изменяет вероятность отзыва пользователем-человеком?
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Ответ из реддитачто произошло бы, если бы вы немного изменили алгоритм планирования, вам придется прибегнуть к «модели». Да, ваш измененный алгоритм может предписывать интервал, скажем, 78 дней вместо 60 дней, <span>но как узнать, как он изменяет вероятность отзыва пользователем-человеком? Если вы «вычисляете» это, вы полагаетесь на модель. Если вы хотите правильно заниматься своей наукой, вам нужно настроить алгоритм в существующей программе для некоторых пользователей и
и дождаться фактического результата. Если вы хотите поиграть с моделями человеческой памяти, вы можете скачать около гигабайта данных от создателей Mnemosyne.
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Ответ из реддитаеловеком? Если вы «вычисляете» это, вы полагаетесь на модель. Если вы хотите правильно заниматься своей наукой, вам нужно настроить алгоритм в существующей программе для некоторых пользователей <span>и дождаться фактического результата. Если вы хотите поиграть с моделями человеческой памяти, вы можете скачать около гигабайта данных от создателей Mnemosyne. Но, как я уже сказал, это всего лишь исторические данные, и они дают очень мало информации о том, что бы сделали пользователи, если бы алгоритм был другим. Я надеюсь, что смогу опублико
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Ответ из реддитаа. Если вы хотите поиграть с моделями человеческой памяти, вы можете скачать около гигабайта данных от создателей Mnemosyne. Но, как я уже сказал, это всего лишь исторические данные, и они дают <span>очень мало информации о том, что бы сделали пользователи, если бы алгоритм был другим. Я надеюсь, что смогу опубликовать некоторые надежные измерения производительности, свободные от этих методологических не
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Ответ из реддитавязанных с использованием моделирования, и без объединения фактических наблюдаемых данных (интервалы, оценки) и параметров, полученных из модели («факторы» и «индексы» в Supermemo). Кроме того, <span>я всегда говорил, что будет важно связать составление расписания с оценками и кривыми подразумеваемого забывания с содержимым карточки. Все заметили, что некоторые темы (например, французский) для них сл
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Ответ из реддитаделирования, и без объединения фактических наблюдаемых данных (интервалы, оценки) и параметров, полученных из модели («факторы» и «индексы» в Supermemo). Кроме того, я всегда говорил, что будет <span>важно связать составление расписания с оценками и кривыми подразумеваемого забывания с содержимым карточки. Все заметили, что некоторые темы (например, французский) для них сложнее, чем другие (напри
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Ответ из реддитаараметров, полученных из модели («факторы» и «индексы» в Supermemo). Кроме того, я всегда говорил, что будет важно связать составление расписания с оценками и кривыми подразумеваемого забывания <span>с содержимым карточки. Все заметили, что некоторые темы (например, французский) для них сложнее, чем другие (например, английский или вероятность и статистика). Такие вещи, как вероятность и статистика, также
может быть хорошим предиктором производительности для других. Как насчет изменения уже установленного интервала для них, даже если они не повторяются и не оцениваются в данный момент?
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Ответ из реддитарточки могут научить вас отдельным шагам по получению данной формулы или научить вас значениям отдельных частей данной формулы. Очевидно, что ваша производительность на одной карточке из группы <span>может быть хорошим предиктором производительности для других. Как насчет изменения уже установленного интервала для них, даже если они не повторяются и не оцениваются в данный момент? Buboflash пока нет, я не пытаюсь использовать такое семантическое содержимое карточек для планирования. Как и Supermemo, но - в отличие от меня - я не уверен, что у них есть планы на эт
я не пытаюсь использовать такое семантическое
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Ответ из реддита хорошим предиктором производительности для других. Как насчет изменения уже установленного интервала для них, даже если они не повторяются и не оцениваются в данный момент? Buboflash пока нет, <span>я не пытаюсь использовать такое семантическое содержимое карточек для планирования. Как и Supermemo, но - в отличие от меня - я не уверен, что у них есть планы на это, они всегда подчеркивали свою алгебраическую модель забывания. Я
но - в отличие от меня - я не уверен, что у них есть планы на это, они всегда подчеркивали свою алгебраическую модель
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Ответ из реддита для них, даже если они не повторяются и не оцениваются в данный момент? Buboflash пока нет, я не пытаюсь использовать такое семантическое содержимое карточек для планирования. Как и Supermemo, <span>но - в отличие от меня - я не уверен, что у них есть планы на это, они всегда подчеркивали свою алгебраическую модель забывания. Я сказал, что интервалы для инкрементального чтения Supermemo совершенно произвольны, потому что здесь нет вопросов и ответов, которые вы даете и можете оценивать. Вы просто
Я сказал, что интервалы для инкрементального чтения Supermemo совершенно произвольны,
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Ответ из реддитантическое содержимое карточек для планирования. Как и Supermemo, но - в отличие от меня - я не уверен, что у них есть планы на это, они всегда подчеркивали свою алгебраическую модель забывания. <span>Я сказал, что интервалы для инкрементального чтения Supermemo совершенно произвольны, потому что здесь нет вопросов и ответов, которые вы даете и можете оценивать. Вы просто пассивно читаете отрывки. Поскольку у вас нет обратной связи для алгоритма, как для карточек / пр
которые вы даете и можете оценивать. Вы просто пассивно читаете отрывки. Поскольку у вас нет обратной связи
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Ответ из реддитаэто, они всегда подчеркивали свою алгебраическую модель забывания. Я сказал, что интервалы для инкрементального чтения Supermemo совершенно произвольны, потому что здесь нет вопросов и ответов, <span>которые вы даете и можете оценивать. Вы просто пассивно читаете отрывки. Поскольку у вас нет обратной связи для алгоритма, как для карточек / предметов («запомнил» - интервал мог быть больше, «забыл» - интервал должен был быть короче), все, что вы можете сделать, это разработать некоторые эвр
все, что вы можете сделать, это разработать некоторые эвристики на основе насколько далеко вы продвинулись по статье и насколько велика ваша тема / аннотация.
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Ответ из реддитаосто пассивно читаете отрывки. Поскольку у вас нет обратной связи для алгоритма, как для карточек / предметов («запомнил» - интервал мог быть больше, «забыл» - интервал должен был быть короче), <span>все, что вы можете сделать, это разработать некоторые эвристики на основе насколько далеко вы продвинулись по статье и насколько велика ваша тема / аннотация. Вот почему в Buboflash я не претендую на то, чтобы установить интервал для инкрементального чтения, пользователь решает, сколько или сколько текста он хочет обработать в любой день. Я н
ользователь решает, сколько или сколько текста он хочет обработать в любой день.
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Ответ из реддита основе насколько далеко вы продвинулись по статье и насколько велика ваша тема / аннотация. Вот почему в Buboflash я не претендую на то, чтобы установить интервал для инкрементального чтения, п<span>ользователь решает, сколько или сколько текста он хочет обработать в любой день. Я никогда не говорил, что планирование флэш-карт / элементов в Supermemo (или Anki, или Buboflash) произвольно - это не так, у него есть самооценка пользователей как обратная связь с ал
Я никогда не говорил, что планирование флэш-карт / элементов в Supermemo (или Anki, или Buboflash) произвольно - это не так, у него есть самооценка пользователей как обратная связь
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Ответ из реддита аннотация. Вот почему в Buboflash я не претендую на то, чтобы установить интервал для инкрементального чтения, пользователь решает, сколько или сколько текста он хочет обработать в любой день. <span>Я никогда не говорил, что планирование флэш-карт / элементов в Supermemo (или Anki, или Buboflash) произвольно - это не так, у него есть самооценка пользователей как обратная связь с алгоритмом. Еще одна интересная тема - насколько далеко вы можете продвинуть чисто алгебраическую модель забывания, стиль Supermemo, по одному элементу / повторению за раз, с входными
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Ответ из реддитаи можете оценивать. Вы просто пассивно читаете отрывки. Поскольку у вас нет обратной связи для алгоритма, как для карточек / предметов («запомнил» - интервал мог быть больше, «забыл» - интервал <span>должен был быть короче), все, что вы можете сделать, это разработать некоторые эвристики на основе насколько далеко вы продвинулись по статье и насколько велика ваша тема / аннотация. Вот поче
насколько далеко вы можете продвинуть чисто алгебраическую
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Ответ из реддитаанирование флэш-карт / элементов в Supermemo (или Anki, или Buboflash) произвольно - это не так, у него есть самооценка пользователей как обратная связь с алгоритмом. Еще одна интересная тема - <span>насколько далеко вы можете продвинуть чисто алгебраическую модель забывания, стиль Supermemo, по одному элементу / повторению за раз, с входными данными только для оценок, без семантического содержания? Пользователи сообщают в Интернете, что он
Face Detection Concepts
Концепции обнаружения лица
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Face Detection Concepts | ML Kit | Google Developers) Overview Android iOS Colophon Terms & Privacy Table of contents Face orientation Landmarks Contours Classification Minimum Face Size Next Steps Home Products ML Kit Guides Rate and review <span>Face Detection Concepts bookmark Table of contents Face orientation Landmarks Contours Classification Minimum Face Size Next Steps Face detection locates human faces in visual media such as digital images or v
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Face Detection Concepts | ML Kit | Google Developerseps Home Products ML Kit Guides Rate and review Face Detection Concepts bookmark Table of contents Face orientation Landmarks Contours Classification Minimum Face Size Next Steps Face detection <span>locates human faces in visual media such as digital images or video. When a face is detected it has an associated position, size, and orientation; and it can be searched for landmarks such as t
locates - 3) найти, показать местонахождение (чего-л.)
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Parent (intermediate) annotation
Open it locates Original toplevel document
Face Detection Concepts | ML Kit | Google Developerseps Home Products ML Kit Guides Rate and review Face Detection Concepts bookmark Table of contents Face orientation Landmarks Contours Classification Minimum Face Size Next Steps Face detection <span>locates human faces in visual media such as digital images or video. When a face is detected it has an associated position, size, and orientation; and it can be searched for landmarks such as t
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Face Detection Concepts | ML Kit | Google Developersssociated position, size, and orientation; and it can be searched for landmarks such as the eyes and nose. Here are some of the terms that we use regarding the face detection feature of ML Kit: <span>Face tracking extends face detection to video sequences. Any face that appears in a video for any length of time can be tracked from frame to frame. This means a face detected in consecutive video fr
isn't a form of face recognition; face
tracking only
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Face Detection Concepts | ML Kit | Google Developerst appears in a video for any length of time can be tracked from frame to frame. This means a face detected in consecutive video frames can be identified as being the same person. Note that this <span>isn't a form of face recognition; face tracking only makes inferences based on the position and motion of the faces in a video sequence. A landmark is a point of interest within a face. The left eye, right eye, and base of the nose are al
A landmark is a point of interest within a face.
Ориентир - это точка интереса в лице.
1. [wı`ðın] n редк.
находящийся внутри (конверта, пакета и т. п.)
the within complaint — прилагаемая (к письму) жалоба
revolt from within — протест внутри страны
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Face Detection Concepts | ML Kit | Google Developersn be identified as being the same person. Note that this isn't a form of face recognition; face tracking only makes inferences based on the position and motion of the faces in a video sequence. <span>A landmark is a point of interest within a face. The left eye, right eye, and base of the nose are all examples of landmarks. ML Kit provides the ability to find landmarks on a detected face. A contour is a set of points that follow t
ML Kit provides the
ability
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Face Detection Concepts | ML Kit | Google Developers based on the position and motion of the faces in a video sequence. A landmark is a point of interest within a face. The left eye, right eye, and base of the nose are all examples of landmarks. <span>ML Kit provides the ability to find landmarks on a detected face. A contour is a set of points that follow the shape of a facial feature. ML Kit provides the ability to find the contours of a face. Classification
that follow the shape of a facial feature.
которые следуют форме черты лица.
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Face Detection Concepts | ML Kit | Google Developersterest within a face. The left eye, right eye, and base of the nose are all examples of landmarks. ML Kit provides the ability to find landmarks on a detected face. A contour is a set of points <span>that follow the shape of a facial feature. ML Kit provides the ability to find the contours of a face. Classification determines whether a certain facial characteristic is present. For example, a face can be classified by whethe
Classification determines whether a certain facial characteristic is present.
Классификация определяет, присутствует ли определенная характеристика лица.
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Face Detection Concepts | ML Kit | Google Developersit provides the ability to find landmarks on a detected face. A contour is a set of points that follow the shape of a facial feature. ML Kit provides the ability to find the contours of a face. <span>Classification determines whether a certain facial characteristic is present. For example, a face can be classified by whether its eyes are open or closed, or if the face is smiling or not. Face orientation The following terms describe the angle a face is oriente
its eyes are open or closed,
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Face Detection Concepts | ML Kit | Google Developersature. ML Kit provides the ability to find the contours of a face. Classification determines whether a certain facial characteristic is present. For example, a face can be classified by whether <span>its eyes are open or closed, or if the face is smiling or not. Face orientation The following terms describe the angle a face is oriented with respect to the camera: Euler X: A face with a positive Euler X angle is
the angle a face is oriented with respect to the camera:
Угол лицо ориентировано относительно камеры:
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Face Detection Concepts | ML Kit | Google Developersn facial characteristic is present. For example, a face can be classified by whether its eyes are open or closed, or if the face is smiling or not. Face orientation The following terms describe <span>the angle a face is oriented with respect to the camera: Euler X: A face with a positive Euler X angle is facing upward. Euler Y: A face with a positive Euler Y angle is looking to the right of the camera, or looking to the left if negative.
A landmark is a point of interest within a face.
Ориентир - это точка интереса в лице.
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Face Detection Concepts | ML Kit | Google Developers doesn't report the Euler X, Euler Y or Euler Z angle of a detected face when LANDMARK_MODE_NONE, CONTOUR_MODE_ALL, CLASSIFICATION_MODE_NONE and PERFORMANCE_MODE_FASTare set together. Landmarks <span>A landmark is a point of interest within a face. The left eye, right eye, and nose base are all examples of landmarks. ML Kit detects faces without looking for landmarks. Landmark detection is an optional step that is disabled by defa
Landmark detection is an optional step that is disabled by default.
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Face Detection Concepts | ML Kit | Google Developerset together. Landmarks A landmark is a point of interest within a face. The left eye, right eye, and nose base are all examples of landmarks. ML Kit detects faces without looking for landmarks. <span>Landmark detection is an optional step that is disabled by default. The following table summarizes all of the landmarks that can be detected given the Euler Y angle of an associated face: Euler Y angle Detectable landmarks < -36 degrees left eye, lef
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Face Detection Concepts | ML Kit | Google Developers and PERFORMANCE_MODE_FASTare set together. Landmarks A landmark is a point of interest within a face. The left eye, right eye, and nose base are all examples of landmarks. ML Kit detects faces <span>without looking for landmarks. Landmark detection is an optional step that is disabled by default. The following table summarizes all of the landmarks that can be detected given the Euler Y ang
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Face Detection Concepts | ML Kit | Google Developersd nose base are all examples of landmarks. ML Kit detects faces without looking for landmarks. Landmark detection is an optional step that is disabled by default. The following table summarizes <span>all of the landmarks that can be detected given the Euler Y angle of an associated face: Euler Y angle Detectable landmarks < -36 degrees left eye, left mouth, left ear, nose base, left cheek -36 degrees
cheek
cheek
I
[ʧi:k] n
1. щека
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Face Detection Concepts | ML Kit | Google Developersler Y angle Detectable landmarks < -36 degrees left eye, left mouth, left ear, nose base, left cheek -36 degrees to -12 degrees left mouth, nose base, bottom mouth, right eye, left eye, left <span>cheek, left ear tip -12 degrees to 12 degrees right eye, left eye, nose base, left cheek, right cheek, left mouth, right mouth, bottom mouth 12 degrees to 36 degrees right mouth, nose base, b
includes its associated position in the image.
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Face Detection Concepts | ML Kit | Google Developers36 degrees right mouth, nose base, bottom mouth, left eye, right eye, right cheek, right ear tip > 36 degrees right eye, right mouth, right ear, nose base, right cheek Each detected landmark <span>includes its associated position in the image. Contours A contour is a set of points that represent the shape of a facial feature. The following image illustrates how these points map to a face. Click the image to enlarge it: Each f
associated
4. спец. вызванный, обусловленный (чем-л.), связанный (с чем-л.)
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Parent (intermediate) annotation
Open it includes its associated position in the image. Original toplevel document
Face Detection Concepts | ML Kit | Google Developers36 degrees right mouth, nose base, bottom mouth, left eye, right eye, right cheek, right ear tip > 36 degrees right eye, right mouth, right ear, nose base, right cheek Each detected landmark <span>includes its associated position in the image. Contours A contour is a set of points that represent the shape of a facial feature. The following image illustrates how these points map to a face. Click the image to enlarge it: Each f
feature contour that ML Kit detects is represented by a fixed
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Face Detection Concepts | ML Kit | Google Developershe image. Contours A contour is a set of points that represent the shape of a facial feature. The following image illustrates how these points map to a face. Click the image to enlarge it: Each <span>feature contour that ML Kit detects is represented by a fixed number of points: Face oval 36 points Upper lip (top) 11 points Left eyebrow (top) 5 points Upper lip (bottom) 9 points Left eyebrow (bottom) 5 points Lower lip (top) 9 points Right eye
eyebrow
eyebrow
[`aıbraʊ] n
бровь
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Face Detection Concepts | ML Kit | Google Developershese points map to a face. Click the image to enlarge it: Each feature contour that ML Kit detects is represented by a fixed number of points: Face oval 36 points Upper lip (top) 11 points Left <span>eyebrow (top) 5 points Upper lip (bottom) 9 points Left eyebrow (bottom) 5 points Lower lip (top) 9 points Right eyebrow (top) 5 points Lower lip (bottom) 9 points Right eyebrow (bottom) 5 poin
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Face Detection Concepts | ML Kit | Google DevelopersUpper lip (bottom) 9 points Left eyebrow (bottom) 5 points Lower lip (top) 9 points Right eyebrow (top) 5 points Lower lip (bottom) 9 points Right eyebrow (bottom) 5 points Nose bridge 2 points <span>Left eye 16 points Nose bottom 3 points Right eye 16 points Left cheek (center) 1 point Right cheek (center) 1 points When you get all of a face's contours at once, you get an array of 133 point
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Face Detection Concepts | ML Kit | Google Developers (bottom) 9 points Left eyebrow (bottom) 5 points Lower lip (top) 9 points Right eyebrow (top) 5 points Lower lip (bottom) 9 points Right eyebrow (bottom) 5 points Nose bridge 2 points Left eye <span>16 points Nose bottom 3 points Right eye 16 points Left cheek (center) 1 point Right cheek (center) 1 points When you get all of a face's contours at once, you get an array of 133 points, which m
which map to feature contours as shown below:
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Face Detection Concepts | ML Kit | Google Developerst eye 16 points Nose bottom 3 points Right eye 16 points Left cheek (center) 1 point Right cheek (center) 1 points When you get all of a face's contours at once, you get an array of 133 points, <span>which map to feature contours as shown below: Indexes of feature contours 0-35 Face oval 36-40 Left eyebrow (top) 41-45 Left eyebrow (bottom) 46-50 Right eyebrow (top) 51-55 Right eyebrow (bottom) 56-71 Left eye 72-87 Right eye 88-
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Face Detection Concepts | ML Kit | Google Developersch map to feature contours as shown below: Indexes of feature contours 0-35 Face oval 36-40 Left eyebrow (top) 41-45 Left eyebrow (bottom) 46-50 Right eyebrow (top) 51-55 Right eyebrow (bottom) <span>56-71 Left eye 72-87 Right eye 88-96 Upper lip (bottom) 97-105 Lower lip (top) 106-116 Upper lip (top) 117-125 Lower lip (bottom) 126, 127 Nose bridge 128-130 Nose bottom (note that the cente
facial characteristic is present.
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Face Detection Concepts | ML Kit | Google Developers126, 127 Nose bridge 128-130 Nose bottom (note that the center point is at index 128) 131 Left cheek (center) 132 Right cheek (center) Classification Classification determines whether a certain <span>facial characteristic is present. ML Kit currently supports two classifications: eyes open and smiling. Classification is a certainty value. It indicates the confidence that a facial characteristic is present. For examp
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Face Detection Concepts | ML Kit | Google Developers(note that the center point is at index 128) 131 Left cheek (center) 132 Right cheek (center) Classification Classification determines whether a certain facial characteristic is present. ML Kit <span>currently supports two classifications: eyes open and smiling. Classification is a certainty value. It indicates the confidence that a facial characteristic is present. For example, a value of 0.7 or more for
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Face Detection Concepts | ML Kit | Google Developers cheek (center) Classification Classification determines whether a certain facial characteristic is present. ML Kit currently supports two classifications: eyes open and smiling. Classification <span>is a certainty value. It indicates the confidence that a facial characteristic is present. For example, a value of 0.7 or more for the smiling classification indicates that it's likely that a person is smili
rely upon landmark detection.
Оба эти классификации полагаются на обнаружение знака.
да, я прав!!!
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Face Detection Concepts | ML Kit | Google Developersce that a facial characteristic is present. For example, a value of 0.7 or more for the smiling classification indicates that it's likely that a person is smiling. Both of these classifications <span>rely upon landmark detection. Also note that the classifications "eyes open" and "smiling" only work for frontal faces, i.e., faces with a small Euler Y angle (between -18 and 18 degrees). Minimum Face Size The mini
only work for
frontal faces, i.e., faces with a small Euler Y angle (between -18 and 18
degrees).
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Face Detection Concepts | ML Kit | Google Developersling classification indicates that it's likely that a person is smiling. Both of these classifications rely upon landmark detection. Also note that the classifications "eyes open" and "smiling" <span>only work for frontal faces, i.e., faces with a small Euler Y angle (between -18 and 18 degrees). Minimum Face Size The minimum face size is the desired face size, expressed as the ratio of the width of the head to the width of the image. For example, the value of 0.1 means that the
as the ratio of the width of
the head to the width of the image.
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Face Detection Concepts | ML Kit | Google Developersopen" and "smiling" only work for frontal faces, i.e., faces with a small Euler Y angle (between -18 and 18 degrees). Minimum Face Size The minimum face size is the desired face size, expressed <span>as the ratio of the width of the head to the width of the image. For example, the value of 0.1 means that the smallest face to search for is roughly 10% of the width of the image being searched. The minimum face size is a performance vs. accuracy tra
The minimum face size is the desired face size, expressed as the ratio of the width of the head to the width of the image. For example, the value of 0.1 means that the smallest face to search for is roughly 10% of the width of the image being searched.
Минимальный размер лица - это желаемый размер лица, выраженный в качестве соотношения ширины головы до ширины изображения. Например, значение 0,1 означает, что наименьшее лицо для поиска составляет примерно 10% от ширины искали изображения.
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Face Detection Concepts | ML Kit | Google Developersdmark detection. Also note that the classifications "eyes open" and "smiling" only work for frontal faces, i.e., faces with a small Euler Y angle (between -18 and 18 degrees). Minimum Face Size <span>The minimum face size is the desired face size, expressed as the ratio of the width of the head to the width of the image. For example, the value of 0.1 means that the smallest face to search for is roughly 10% of the width of the image being searched. The minimum face size is a performance vs. accuracy trade-off: setting the minimum size smaller lets the detector find smaller faces but detection will take longer; setting it larger mi
he minimum face size is not a hard limit; the detector may find faces slightly
smaller than specified.
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Face Detection Concepts | ML Kit | Google Developersvs. accuracy trade-off: setting the minimum size smaller lets the detector find smaller faces but detection will take longer; setting it larger might exclude smaller faces but will run faster. T<span>he minimum face size is not a hard limit; the detector may find faces slightly smaller than specified. Next Steps Use face detection in your iOS or Android app: iOS Android Rate and review Except as otherwise noted, the content of this page is licensed under the Creative Commons Attribut
// If landmark detection was enabled (mouth, ears, eyes, cheeks, and
// nose available)
правильно только 5 штук! и на другой официальной странице, а может этой же указано, что openeye и smiling определяются именно по лэндмаркам - ориентирам. и еще указано, что это дополнительная операция. которая не выполняется по дефолту. поэтому может быть лучше mobilefacenet? я думаю нужно попробовать и то и то, главное по порядку
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Detect faces with ML Kit on Android | Google Developersce in faces) { val bounds = face.boundingBox val rotY = face.headEulerAngleY // Head is rotated to the right rotY degrees val rotZ = face.headEulerAngleZ // Head is tilted sideways rotZ degrees <span>// If landmark detection was enabled (mouth, ears, eyes, cheeks, and // nose available): val leftEar = face.getLandmark(FaceLandmark.LEFT_EAR) leftEar?.let { val leftEarPos = leftEar.position } // If contour detection was enabled: val leftEyeContour = face.getContour(FaceC
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Parent (intermediate) annotation
Open it Интерактивная наука | 1 • 2016 компьютеры с большим количеством процессоров. Основная область применения нейрокомпьютеров заключалась в распознавании образов. В настоящее время используются три подхода [4] к созданию нейросетей: аппаратный, программ
Original toplevel document (pdf)
cannot see any pdfs
без внутреннего не может длиться долго.
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Parent (intermediate) annotation
Open itй или иной степени обрести счастье и удовлетворение. Второй путь — это путь духовного развития, и он позволяет достичь счастья внутреннего. Однако эти два подхода не равноценны. Внешнее счастье <span>без внутреннего не может длиться долго. Если жизнь рисуется вам в чёрных красках, если вашему сердцу чего-то недостает, в <span>Original toplevel document
Счастье — Википедиям, социальном, экономическом и логическом аспектах учит практическому пути достижения индивидуальной счастливой жизни. В этой связи показательна следующая цитата: К счастью можно прийти двумя пу<span>тями. Первый путь — внешний. Приобретая лучшее жилище, лучшую одежду, более приятных друзей, мы можем в той или иной степени обрести счастье и удовлетворение. Второй путь — это путь духовного развития, и он позволяет достичь счастья внутреннего. Однако эти два подхода не равноценны. Внешнее счастье без внутреннего не может длиться долго. Если жизнь рисуется вам в чёрных красках, если вашему сердцу чего-то недостает, вы не будете счастливы, какой бы роскошью себя ни окружили. Но если вы достигли внутреннего спокойствия, то можете обрести счастье даже в самых тяжелых условиях. — Далай-лама XIV [4] Арис
существенно удалено от глаз, чем изображение на мониторе - проектор для повседневной работы в общем предпочтительнее практически любого монитора,
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Parent (intermediate) annotation
Open it Из-за того, что изображение формируемое проектором существенно удалено от глаз, чем изображение на мониторе - проектор для повседневной работы в общем предпочтительнее практически любого монитора, если прочие условия равны. Original toplevel document
Проектор вместо монитора. [1] - Конференция iXBT.comать бесконечно и поэтому ничего никогда не выбрать. Различных мнений много. Может ошибаюсь, но пока ситуация выглядит примерно так: 1. Главное - минимальное негативное воздействие на зрение. 2. <span>Из-за того, что изображение формируемое проектором существенно удалено от глаз, чем изображение на мониторе - проектор для повседневной работы в общем предпочтительнее практически любого монитора, если прочие условия равны. Пока не учитываем возможное негативное воздействие длительного шума проектора, способы защиты от шума. И не рассматриваем всякие ещё специфические случаи бесшумных проекторов. 3. Так на
It’s an important capability
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Unknown titless Detection with Google ML Kit Cristiano Breuel Feb 2·6 min read Liveness detection is the ability to differentiate between a live person and a static image of a person, given a set of photos. <span>It’s an important capability to have when you want to use facial biometrics for authentication, in order to prevent an attacker from fooling the system with a photo of the user. Several vendors provide good impleme
It’s an important capability
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Unknown titless Detection with Google ML Kit Cristiano Breuel Feb 2·6 min read Liveness detection is the ability to differentiate between a live person and a static image of a person, given a set of photos. <span>It’s an important capability to have when you want to use facial biometrics for authentication, in order to prevent an attacker from fooling the system with a photo of the user. Several vendors provide good impleme
Article 6394339790092Implementing Liveness Detection with Google ML Kit#has-images #из_ридер_мода
Implementing Liveness Detection with Google ML Kit
Google ML Kit (CC BY 4.0)
Liveness detection is the ability to differentiate between a live person and a static image of a person, given a set of photos. It’s an important capability to have when you want to use facial biometrics for authentication, in order to prevent an attacker from fooling the system with a photo of the user.
Several vendors provide good implementation of liveness detection as commercial software. Depending on the application and volume of usage, though, their cost can quickly become prohibitive. Out of curiosity, and for fun, I wondered how hard it would be to build your own solution from freely available components.
There are several ways to approach the problem. The one I chose consists of the following broad steps:
Detect a face and its landmarks (reference points like corners of the eyes, nose, mouth etc.) in an image
Do that for a series of images (frames), and use differences between frame
Article 6394352110860Внедрение обнаружения живучести с помощью Google ML Kit#has-images
https://towardsdatascience.com/implementing-liveness-detection-with-google-ml-kit-5e8c9f6dba45
Внедрение обнаружения живучести с помощью Google ML Kit
Комплект Google ML ( CC BY 4.0 )
Обнаружение живости - это способность различать живого человека и статичное изображение человека по набору фотографий. Это важная возможность, если вы хотите использовать биометрические данные лица для аутентификации, чтобы злоумышленник не обманул систему с помощью фотографии пользователя.
Некоторые поставщики предоставляют хорошую реализацию определения живучести в качестве коммерческого программного обеспечения. Однако в зависимости от приложения и объема использования их стоимость может быстро стать непомерно высокой. Из любопытства и ради развлечения я подумал, насколько сложно будет создать собственное решение из свободно доступных компонентов.
Есть несколько способов подойти к проблеме. Тот, который я выбрал, состоит из следующих широких шагов:
живого человека и статичное изображение человека по набору фотографий.
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Внедрение обнаружения живучести с помощью Google ML Kitnting-liveness-detection-with-google-ml-kit-5e8c9f6dba45 Внедрение обнаружения живучести с помощью Google ML Kit Комплект Google ML ( CC BY 4.0 ) Обнаружение живости - это способность различать <span>живого человека и статичное изображение человека по набору фотографий. Это важная возможность, если вы хотите использовать биометрические данные лица для аутентификации, чтобы злоумышленник не обманул систему с помощью фотографии пользователя. Некоторые по
насколько сложно будет создать собственное решение из свободно доступных компонентов.
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Внедрение обнаружения живучести с помощью Google ML Kitкоммерческого программного обеспечения. Однако в зависимости от приложения и объема использования их стоимость может быстро стать непомерно высокой. Из любопытства и ради развлечения я подумал, <span>насколько сложно будет создать собственное решение из свободно доступных компонентов. Есть несколько способов подойти к проблеме. Тот, который я выбрал, состоит из следующих широких шагов: Обнаружение лица и его ориентиров (опорных точек, таких как уголки глаз, носа, рта
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Внедрение обнаружения живучести с помощью Google ML Kitема, требующая десятилетий исследований . Текущий уровень техники включает обучение глубоких нейронных сетей, что требует больших наборов данных и вычислительной мощности, поэтому я стал искать <span>свободно доступную реализацию. Лучшее, что я смог найти, - это Google ML Kit Face Detection , который можно использовать бесплатно и который доступен для мобильных устройств Android и iOS (часть «бесплатно в использовании» немного сложна - см. Примечание в конце сообщения). Я по
и начал небольшое исследование того, можно ли построить на его основе систему определения живучести.
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Внедрение обнаружения живучести с помощью Google ML Kitторый можно использовать бесплатно и который доступен для мобильных устройств Android и iOS (часть «бесплатно в использовании» немного сложна - см. Примечание в конце сообщения). Я пошел дальше <span>и начал небольшое исследование того, можно ли построить на его основе систему определения живучести. Настройка эксперимента Первым шагом было запустить пример приложения ML Kit , добавив журналирование для сбора следующих частей информации из выходных данных API: Ограничительная рамка
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Внедрение обнаружения живучести с помощью Google ML Kitдальше и начал небольшое исследование того, можно ли построить на его основе систему определения живучести. Настройка эксперимента Первым шагом было запустить пример приложения ML Kit , добавив <span>журналирование для сбора следующих частей информации из выходных данных API: Ограничительная рамка Контурные точки Углы Эйлера Вероятность улыбки при открытии левого и правого глаза Я провел всего два
лыбки при открытии левого и правого глаза
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Внедрение обнаружения живучести с помощью Google ML Kitгом было запустить пример приложения ML Kit , добавив журналирование для сбора следующих частей информации из выходных данных API: Ограничительная рамка Контурные точки Углы Эйлера Вероятность у<span>лыбки при открытии левого и правого глаза Я провел всего два теста: один - с моим настоящим лицом перед камерой, другой - нацелив камеру на мою фотографию на экране моего ноутбука. В дальнейшем я назову эти два эксперимента «жи
Затем я загрузил их в блокнот с еще несколькими уловками по извлечению данных Python.
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Внедрение обнаружения живучести с помощью Google ML Kitта «живыми» и «не живыми». Для этого исследования я просто сохранил журналы в текстовые файлы и сделал несколько попыток grep / sed, чтобы перенести данные, которые я хотел, в файлы CSV и JSON. <span>Затем я загрузил их в блокнот с еще несколькими уловками по извлечению данных Python. Первая попытка: различия в точках контура Моя первая идея заключалась в том, чтобы посмотреть на разницу в координатах одной и той же точки контура на разных кадрах. Гипотеза заключалас
Нет никаких гарантий относительно поддержки или обязательств.
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Внедрение обнаружения живучести с помощью Google ML Kit Kit предоставляется Google, очевидно, как «бесплатный для использования», но он не является открытым исходным кодом, и я не смог найти действительную лицензию - ближе всего к ним эти условия . <span>Нет никаких гарантий относительно поддержки или обязательств. И, поскольку это продукт Google, вероятность его устаревания асимптотически приближается к 100% - особенно для такого бесплатного и нишевого предложения, как это. Тем не менее, поскольк
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Внедрение обнаружения живучести с помощью Google ML Kitия асимптотически приближается к 100% - особенно для такого бесплатного и нишевого предложения, как это. Тем не менее, поскольку это загружаемая библиотека, которая выполняет всю свою обработку <span>в автономном режиме, а не онлайн-сервис, зависящий от инфраструктуры Google, есть разумный шанс, что вы сможете продолжать использовать ее в течение некоторого времени, даже если они перестанут ее обновлять
был бы рад, если бы вы могли поделиться своими результатами в комментариях!
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Внедрение обнаружения живучести с помощью Google ML Kitпытаний для нескольких типов стратегий эксплуатации. Я бы, наверное, тоже поискал дополнительные проверки, например, текстурные алгоритмы. Если вы в конечном итоге реализуете что-то подобное, я <span>был бы рад, если бы вы могли поделиться своими результатами в комментариях! Примечание о лицензии ML Kit (или ее отсутствии) ML Kit предоставляется Google, очевидно, как «бесплатный для использования», но он не является открытым исходным кодом, и я не смог найт
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Внедрение обнаружения живучести с помощью Google ML Kitные отклонения подтверждают это: В прямом эфире: левый глаз 0,158587 , правый глаз 0,154239 улыбается 0,006452 Не живые: левый глаз 0,022749 , правый глаз 0,003405 , улыбающийся 0,022245 В этом <span>есть большой смысл, поскольку мигание - один из наиболее распространенных маркеров, используемых для определения живучести. Некоторые системы даже явно просят пользователя моргнуть, но в данном случае это
даже явно просят пользователя моргнуть, но в данном случае это не кажется необходимым - я сознательно не пытался моргать, и даже когда я на самом деле не моргал,
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Внедрение обнаружения живучести с помощью Google ML Kit правый глаз 0,003405 , улыбающийся 0,022245 В этом есть большой смысл, поскольку мигание - один из наиболее распространенных маркеров, используемых для определения живучести. Некоторые системы <span>даже явно просят пользователя моргнуть, но в данном случае это не кажется необходимым - я сознательно не пытался моргать, и даже когда я на самом деле не моргал, наблюдались видимые колебания вероятности, назначенной алгоритму. мои глаза открыты. Заключение Похоже, реализация определения живучести с помощью ML Kit может быть осуществима! Я нашел
но открытие глаз - это практически плоская линия для неживого и американские горки для живого случая.
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Внедрение обнаружения живучести с помощью Google ML Kitз и улыбки для живого случая А для неживого случая: Вероятность открытых глаз и улыбки для неживого случая Джекпот! Вероятность улыбки не сильно меняется (похоже, у меня хорошее лицо в покере), <span>но открытие глаз - это практически плоская линия для неживого и американские горки для живого случая. Стандартные отклонения подтверждают это: В прямом эфире: левый глаз 0,158587 , правый глаз 0,154239 улыбается 0,006452 Не живые: левый глаз 0,022749 , правый глаз 0,003405 , улыбающийся
Article 6394384878860https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535#has-images
Обнаружение моргания на Android с помощью API распознавания лиц Firebase ML Kit
Это руководство является 10-й частью серии ML Kit для мобильных разработчиков . Если вы не совсем в курсе, можете начать здесь:
Представляем Firebase ML Kit Face Detection API
API обнаружения лиц ML Kit - это один из API, который я исключил из серии ML Kit (до сих пор), в основном потому, что я не смог найти подходящий вариант использования этого API.
Но недавно, когда я начал работать над AfterShoot , я понял, что этот API можно использовать для эффективного обнаружения морганий на изображении, о чем и будет этот блог!
API распознавания лиц в основном принимает изображение и сканирует его на предмет присутствующих человеческих лиц, что отличается от распознавания лиц (при котором Большой Брат печально наблюдает за вами, пока вы спите). Это также API на устройстве, что означает, что все выводы машинного обучения происходят на вашем устройстве, и никакие личные данные н
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что я не смог найти подходящий вариант использования этого API.
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535м в курсе, можете начать здесь: Представляем Firebase ML Kit Face Detection API API обнаружения лиц ML Kit - это один из API, который я исключил из серии ML Kit (до сих пор), в основном потому, <span>что я не смог найти подходящий вариант использования этого API. Но недавно, когда я начал работать над AfterShoot , я понял, что этот API можно использовать для эффективного обнаружения морганий на изображении, о чем и будет этот блог! API распознав
для эффективного обнаружения морганий на изображении, о чем и будет этот блог!
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535Kit (до сих пор), в основном потому, что я не смог найти подходящий вариант использования этого API. Но недавно, когда я начал работать над AfterShoot , я понял, что этот API можно использовать <span>для эффективного обнаружения морганий на изображении, о чем и будет этот блог! API распознавания лиц в основном принимает изображение и сканирует его на предмет присутствующих человеческих лиц, что отличается от распознавания лиц (при котором Большой Брат печально
что отличается от распознавания лиц
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на вашем устройстве, и никакие личные данные не отправляются стороннему поставщику.
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535что отличается от распознавания лиц (при котором Большой Брат печально наблюдает за вами, пока вы спите). Это также API на устройстве, что означает, что все выводы машинного обучения происходят <span>на вашем устройстве, и никакие личные данные не отправляются стороннему поставщику. Для каждого обнаруженного лица API возвращает следующие параметры: Координаты прямоугольной рамки вокруг этой грани Координаты прямоугольной рамки вокруг глаз, носа и рта для этого лица
лица API возвращает следующие параметры:
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Координаты прямоугольной рамки
#я вот оно что! координаты идут именно прямоугольной рамки! то есть у меня есть и высота и длина глаза!
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открыты или закрыты глаза человека, захваченного в режиме предварительного просмотра камеры.
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535ты Контур лица с изложением лица, глаз, носа и рта Вы можете узнать больше об API здесь: В этой позе блога мы рассмотрим, как мы можем использовать эту библиотеку, чтобы в основном отслеживать, <span>открыты или закрыты глаза человека, захваченного в режиме предварительного просмотра камеры. Это можно использовать в системе мониторинга автомобиля, например, чтобы определить, чувствует ли водитель сонливость или отвлекается иным образом. Затем эта система может предупредить
чувствует ли водитель сонливость или отвлекается иным образом. Затем эта система может предупредить их, если их глаза закрыты на длительное время!
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535ом отслеживать, открыты или закрыты глаза человека, захваченного в режиме предварительного просмотра камеры. Это можно использовать в системе мониторинга автомобиля, например, чтобы определить, <span>чувствует ли водитель сонливость или отвлекается иным образом. Затем эта система может предупредить их, если их глаза закрыты на длительное время! Прежде чем мы продолжим, вот несколько скриншотов из приложения: Шаг 1. Создайте новый проект Android Studio и добавьте необходимые зависимости. Во-первых, нам нужно создать новый проек
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#has-images
вот несколько скриншотов из приложения:
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Первый простой - настройте Firebase в своем проекте.
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535иложения: Шаг 1. Создайте новый проект Android Studio и добавьте необходимые зависимости. Во-первых, нам нужно создать новый проект Android Studio и добавить к нему соответствующие зависимости. <span>Первый простой - настройте Firebase в своем проекте. Вы можете найти хороший учебник здесь . Чтобы использовать этот API, вам необходимо добавить в свое приложение следующую зависимость: Вы также можете добавить в свой проект библиотеку к
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базовый макет, который показывает предварительный просмотр камеры и текст, который сообщает нам, моргает человек или нет.
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535 более раннем блоге, и я настоятельно рекомендую вам прочитать его, прежде чем продолжить: Шаг 2: Создание базового макета и добавление предварительного просмотра камеры Затем нам нужно создать <span>базовый макет, который показывает предварительный просмотр камеры и текст, который сообщает нам, моргает человек или нет. Вот как это может выглядеть: Чтобы запустить предварительный просмотр автоматически, как только приложение запустится, вы можете снова прочитать мой блог на CameraX - я объясню, как это
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The final code should look something like this
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Unknown titlee app starts, you can again read my blog on CameraX — I explain how to do it in Step 4: CameraX: ‘The’ Machine Learning Camera Library for Android Making ML on Android easier heartbeat.fritz.ai <span>The final code should look something like this : Step 3: Initialize Firebase Face Detector Before we go ahead and start detecting faces, we need to initialize the Firebase Face Detector. Now since this is an on-device API, it runs w
поскольку это API на устройстве, он работает без активного подключения к Интернету и доступен бесплатно!
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535ный код должен выглядеть примерно так: Шаг 3. Инициализируйте детектор лиц Firebase Прежде чем мы продолжим и начнем обнаруживать лица, нам нужно инициализировать детектор лиц Firebase. Теперь, <span>поскольку это API на устройстве, он работает без активного подключения к Интернету и доступен бесплатно! Чтобы инициализировать детектор, нам сначала нужно создать объект опций, который обрисовывает в общих чертах: Тип детектора, который мы собираемся использовать (быстрый или точный) Нужн
ип детектора, который мы собираемся использовать (быстрый
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535стройстве, он работает без активного подключения к Интернету и доступен бесплатно! Чтобы инициализировать детектор, нам сначала нужно создать объект опций, который обрисовывает в общих чертах: Т<span>ип детектора, который мы собираемся использовать (быстрый или точный) Нужно ли нам определять черты лица (нос, глаза и рот) Следует ли отслеживать контуры лица или нет. И многое другое… Здесь вы можете найти все доступные варианты: В рамках эт
Нужно ли нам определять черты лица (нос, глаза и рот)
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535н бесплатно! Чтобы инициализировать детектор, нам сначала нужно создать объект опций, который обрисовывает в общих чертах: Тип детектора, который мы собираемся использовать (быстрый или точный) <span>Нужно ли нам определять черты лица (нос, глаза и рот) Следует ли отслеживать контуры лица или нет. И многое другое… Здесь вы можете найти все доступные варианты: В рамках этого блога мы будем отслеживать черты лица (глаза) в ACCURATE режим
мы будем отслеживать черты лица (глаза) в ACCURATE
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535ли точный) Нужно ли нам определять черты лица (нос, глаза и рот) Следует ли отслеживать контуры лица или нет. И многое другое… Здесь вы можете найти все доступные варианты: В рамках этого блога <span>мы будем отслеживать черты лица (глаза) в ACCURATE режиме. Код для этого будет выглядеть следующим образом: Примечание. Выбор FAST режима приведет к более быстрому выводу при запуске приложения, но также может дать неверные результаты п
при работе с изображениями с несколькими лицами
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535 ACCURATE режиме. Код для этого будет выглядеть следующим образом: Примечание. Выбор FAST режима приведет к более быстрому выводу при запуске приложения, но также может дать неверные результаты <span>при работе с изображениями с несколькими лицами на них! Шаг 4. Расширение анализатора изображений CameraX для обработки входящих кадров Далее нам нужно создать анализатор изображений, содержащий логику обработки входящих кадров камер
Далее нам нужно создать анализатор изображений, содержащий логику обработки входящих кадров камеры, код для которого Analyzer будет выглядеть примерно так:
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535пуске приложения, но также может дать неверные результаты при работе с изображениями с несколькими лицами на них! Шаг 4. Расширение анализатора изображений CameraX для обработки входящих кадров <span>Далее нам нужно создать анализатор изображений, содержащий логику обработки входящих кадров камеры, код для которого Analyzer будет выглядеть примерно так: Приведенный выше код регистрирует особенности лиц, которые он обнаруживает. Позже мы расширим это, чтобы добавить поддержку обнаружения моргания на изображении. Шаг 5. Добавление логики
вы можете изменить startCamera() метод следующим образом: Чтобы закончить, нам нужно обновить CameraX.bindToLifecycle() метод следующим образом:
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535аг 5. Добавление логики обработки машинного обучения в предварительный просмотр камеры Чтобы предварительный просмотр камеры знал, что мы хотим выполнить логический вывод по захваченным кадрам, <span>вы можете изменить startCamera() метод следующим образом: Чтобы закончить, нам нужно обновить CameraX.bindToLifecycle() метод следующим образом: CameraX.bindToLifecycle ( это , предварительный просмотр , blinkDetector) После этого CameraX должен запустить анализ изображения, когда вы указываете его на разные лица, и вы должны ув
нам нужно использовать информацию, которую мы получаем от модели, чтобы позвонить и определить, моргает ли человек на картинке или нет.
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535ия, когда вы указываете его на разные лица, и вы должны увидеть журналы, которые печатаются в вашем Android Studio Logcat Terminal. Шаг 6. Изменение приложения для определения моргания Наконец, <span>нам нужно использовать информацию, которую мы получаем от модели, чтобы позвонить и определить, моргает ли человек на картинке или нет. Ради этого блога я предполагаю, что человек моргает, если вероятность открытия любого из глаз меньше 0,4. Примечание: поскольку вероятность открытия глаза 0,5 означает, что модель на 50
если вероятность открытия любого из глаз меньше 0,4.
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535нец, нам нужно использовать информацию, которую мы получаем от модели, чтобы позвонить и определить, моргает ли человек на картинке или нет. Ради этого блога я предполагаю, что человек моргает, <span>если вероятность открытия любого из глаз меньше 0,4. Примечание: поскольку вероятность открытия глаза 0,5 означает, что модель на 50% уверена в том, что глаза человека открыты, я пошел дальше и предположил, что если модель менее чем на 40
Благодаря появлению мобильного машинного обучения мы можем быстро добавлять сложные функции машинного обучения в наши приложения без написания какого-либо кода, специфичного для машинного обучения!
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https://heartbeat.fritz.ai/blink-detection-on-android-using-firebase-ml-kits-face-detection-api-6d09823db535оэкспериментировать с этим числом, чтобы увидеть, какое значение лучше всего подходит для вас! Затем мы напишем оператор if внутри нашего цикла, который проверяет и подтверждает это: Вот и все! <span>Благодаря появлению мобильного машинного обучения мы можем быстро добавлять сложные функции машинного обучения в наши приложения без написания какого-либо кода, специфичного для машинного обучения! Если вы заинтригованы этим и хотите начать заниматься машинным обучением в качестве разработчика мобильных устройств, этот блог может быть хорошим чтением: Или вот этот: Исходный код пр
Firebase is accessed through a number of different libraries, one for each
Firebase product (for example: Realtime Database, Authentication, Analytics, or
Cloud Storage). Flutter provides a set of Firebase plugins, which are
collectively called FlutterFire.
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Add Firebase to your Flutter appFlutter uses plugins to provide access to a wide range of platform-specific services, such as Firebase APIs. Plugins include platform-specific code to access services and APIs on each platform. <span>Firebase is accessed through a number of different libraries, one for each Firebase product (for example: Realtime Database, Authentication, Analytics, or Cloud Storage). Flutter provides a set of Firebase plugins, which are collectively called FlutterFire. Since Flutter is a multi-platform SDK, each FlutterFire plugin is applicable for both iOS and Android. So, if you add any FlutterFire plugin to your Flutter app, it will be used by both
Android – мощная платформа, поддерживаемая одной из крупнейших и наиболее влиятельных компаний в мире. Компания, которая находится в авангарде машинного обучения и считает себя «ИИ прежде всего».
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Введение в разработку TensorFlow Lite на Android - Советы по Андроид> Разработка под Android не ограничивается симпатичными маленькими приложениями, которые делят счет в ресторанах (кажется, это всеобщая «гениальная идея приложения», или это только у меня?). <span>Android – мощная платформа, поддерживаемая одной из крупнейших и наиболее влиятельных компаний в мире. Компания, которая находится в авангарде машинного обучения и считает себя «ИИ прежде всего». Изучение TensorFlow Lite для Android позволяет разработчикам внедрять передовое машинное обучение в свои творения. Это значительно расширяет возможности приложения и вводит бесчисленное
TensorFlow – это «сквозная» (что означает «все-в-одном») платформа с открытым исходным кодом для машинного обучения от команды Google Brain.
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Введение в разработку TensorFlow Lite на Android - Советы по Андроиде введение в машинное обучение, так что приступим! Что такое TensorFlow? Начнем с основ: что такое TensorFlow Lite? Чтобы ответить на этот вопрос, мы должны сначала взглянуть на TensorFlow сам. <span>TensorFlow – это «сквозная» (что означает «все-в-одном») платформа с открытым исходным кодом для машинного обучения от команды Google Brain. TensorFlow – это программная библиотека с открытым исходным кодом, которая позволяет решать задачи машинного обучения. Задача машинного обучения – это любая проблема, которая требует ра
TensorFlow Lite «Micro», с другой стороны, представляет собой версию специально для микроконтроллеров, которая недавно была объединена с uTensor от ARM.
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Введение в разработку TensorFlow Lite на Android - Советы по Андроид означает, что он работает на самом мобильном устройстве) Tensor Flow на мобильные устройства. Анонсированный в 2017 году программный стек TFLite разработан специально для мобильной разработки. <span>TensorFlow Lite «Micro», с другой стороны, представляет собой версию специально для микроконтроллеров, которая недавно была объединена с uTensor от ARM. Некоторые разработчики теперь могут спросить, в чем разница между Комплект ML и TensorFlow Lite есть. Хотя определенно есть некоторое совпадение, TensorFlow Lite более низкоуровневый и
Хотя определенно есть некоторое совпадение, TensorFlow Lite более низкоуровневый и открытый. Что еще более важно: TensorFlow Lite запускается с самого устройства, тогда как ML Kit требует регистрации Firebase и активного подключения к Интернету. Несмотря на запутанную номенклатуру Google, обратите внимание, что ML Kit по-прежнему использует TensorFlow «под капотом».
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Введение в разработку TensorFlow Lite на Android - Советы по Андроид версию специально для микроконтроллеров, которая недавно была объединена с uTensor от ARM. Некоторые разработчики теперь могут спросить, в чем разница между Комплект ML и TensorFlow Lite есть. <span>Хотя определенно есть некоторое совпадение, TensorFlow Lite более низкоуровневый и открытый. Что еще более важно: TensorFlow Lite запускается с самого устройства, тогда как ML Kit требует регистрации Firebase и активного подключения к Интернету. Несмотря на запутанную номенклатуру Google, обратите внимание, что ML Kit по-прежнему использует TensorFlow «под капотом». Firebase также является еще одним типом проекта Google Cloud Platform. См. Также: Создание приложения для распознавания лиц с помощью машинного обучения и Firebase ML Kit TensorFlow Lit
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google_ml_vision | Flutter Packageon and face detection. More... Readme Changelog Example Installing Versions Scores Google ML Kit Plugin # https://pub.dev/packages/google_ml_visionn) A Flutter plugin to use the capabilities of <span>on-device Google ML Kit Usage # To use this plugin, add google_ml_vision as a dependency in your pubspec.yaml file. Using an ML Vision Detector # 1. Create a GoogleVisionImage. # Create a GoogleV
On June 3, 2020, we started offering ML Kit's on-device APIs through a new standalone SDK. Cloud APIs, and custom model deployment will continue to be available via Firebase Machine Learning.
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Connexion : comptes Googleadim.tisse@gmail.com Vadim T vadim.tisse2@gmail.com All Brand accounts Add another account Sign out of all accounts Privacy Policy•Terms of Service Machine Learning help APIs Custom AutoML info <span>On June 3, 2020, we started offering ML Kit's on-device APIs through a new standalone SDK. Cloud APIs, and custom model deployment will continue to be available via Firebase Machine Learning. Dismiss Learn more All APIs cloud_queue Upgrade your project to Blaze to enable Cloud-based APIs Upgrade Text recognition Recognize and extract text from images Get started Image labeli
a bundled model
объединенная модель
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Detect faces with ML Kit on Android | Google Developers Next steps You can use ML Kit to detect faces in images and video. See the ML Kit quickstart sample on GitHub for an example of this API in use. There are two ways to integrate face detection: <span>a bundled model which is part of your app and an unbundled model that depends on Google Play Services. The two models are the same. If you select the unbundled model your app will be smaller. Feature U
that depends on Google Play Services.
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Detect faces with ML Kit on Android | Google Developerso. See the ML Kit quickstart sample on GitHub for an example of this API in use. There are two ways to integrate face detection: a bundled model which is part of your app and an unbundled model <span>that depends on Google Play Services. The two models are the same. If you select the unbundled model your app will be smaller. Feature Unbundled Bundled Implementation Model is dynamically downloaded via Google Play Service
unbundled model your app will be smaller.
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Detect faces with ML Kit on Android | Google Developerse are two ways to integrate face detection: a bundled model which is part of your app and an unbundled model that depends on Google Play Services. The two models are the same. If you select the <span>unbundled model your app will be smaller. Feature Unbundled Bundled Implementation Model is dynamically downloaded via Google Play Services. Model is statically linked to your app at build time. App size No impact. About 16MB m
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Detect faces with ML Kit on Android | Google Developers0.7' } For using model within Google Play Service: dependencies { // ... // Use this dependency to use dynamically downloaded model in Google Play Service implementation 'com.google.android.gms:<span>play-services-mlkit-face-detection:16.1.6' } If you choose to use the Google Play Service way : you can configure your app to automatically download the model to the device after your app is installed from
In an external audit the external auditor conducts an official examination of the financial statement of the audit client.
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Question
In an external audit the external auditor conducts an official examination of the [...] of the audit client.
Answer
financial statement
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Open it In an external audit the external auditor conducts an official examination of the financial statement of the audit client. Original toplevel document (pdf)
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The opinion expressed is addressed to shareholders and the audit report is signed by the respective audit engagement partner
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The opinion expressed is addressed to shareholders and the audit report is signed by the respective [...]
Answer
audit engagement partner
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Open it The opinion expressed is addressed to shareholders and the audit report is signed by the respective audit engagement partner Original toplevel document (pdf)
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The auditor expresses a reasonable level of assurance in the audit report and can never express an absolute level of assurance nor give a guarantee to the shareholders because there are inherent limitations of an audit. (Inherent limitations will be covered later )
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The auditor expresses a [...] level of assurance in the audit report and can never express an absolute level of assurance nor give a guarantee to the shareholders because there are inherent limitations of an audit. (Inherent limitations will be covered later )
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Open it The auditor expresses a reasonable level of assurance in the audit report and can never express an absolute level of assurance nor give a guarantee to the shareholders because there are inherent limitations of an audit. Original toplevel document (pdf)
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The auditor expresses a reasonable level of assurance in the audit report and can never express an [...] level of assurance nor give a guarantee to the shareholders because there are inherent limitations of an audit. (Inherent limitations will be covered later )
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Open it The auditor expresses a reasonable level of assurance in the audit report and can never express an absolute level of assurance nor give a guarantee to the shareholders because there are inherent limitations of an audit. (Inherent limitations will be covered later ) Original toplevel document (pdf)
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The auditor expresses a reasonable level of assurance in the audit report and can never express an absolute level of assurance nor give a [...] to the shareholders because there are inherent limitations of an audit. (Inherent limitations will be covered later )
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Open it The auditor expresses a reasonable level of assurance in the audit report and can never express an absolute level of assurance nor give a guarantee to the shareholders because there are inherent limitations of an audit. (Inherent limitations will be covered later ) Original toplevel document (pdf)
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Question
The auditor expresses a reasonable level of assurance in the audit report and can never express an absolute level of assurance nor give a guarantee to the shareholders because there are [...] of an audit. (Inherent limitations will be covered later )
Answer
inherent limitations
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Open it> The auditor expresses a reasonable level of assurance in the audit report and can never express an absolute level of assurance nor give a guarantee to the shareholders because there are inherent limitations of an audit. (Inherent limitations will be covered later ) <span>Original toplevel document (pdf)
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An External Auditor examines/audits the F/S of the company and expresses an independent audit opinion on those accounts in the form of an Audit Report at the end of an Audit which is addressed to its Shareholders/Members.
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An External Auditor examines/audits the F/S of the company and expresses an [...] audit opinion on those accounts in the form of an Audit Report at the end of an Audit which is addressed to its Shareholders/Members.
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Open it An External Auditor examines/audits the F/S of the company and expresses an independent audit opinion on those accounts in the form of an Audit Report at the end of an Audit which is addressed to its Shareholders/Members. Original toplevel document (pdf)
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Question
An External Auditor examines/audits the F/S of the company and expresses an independent audit opinion on those accounts in the form of an Audit Report at the end of an Audit which is addressed to its [...].
Answer
Shareholders/Members
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Open iternal Auditor examines/audits the F/S of the company and expresses an independent audit opinion on those accounts in the form of an Audit Report at the end of an Audit which is addressed to its <span>Shareholders/Members. <span>Original toplevel document (pdf)
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An External auditor complies with the code of ethics (Ethical guidelines) for professional accountants/auditors issued by International Federation of Accountants (IFAC).
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An External auditor complies with the code of [...] (Ethical guidelines) for professional accountants/auditors issued by International Federation of Accountants (IFAC).
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Open it An External auditor complies with the code of ethics (Ethical guidelines) for professional accountants/auditors issued by International Federation of Accountants (IFAC). Original toplevel document (pdf)
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Question
An External auditor complies with the code of ethics (Ethical guidelines) for professional accountants/auditors issued by [...] (IFAC).
Answer
International Federation of Accountants
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Open it An External auditor complies with the code of ethics (Ethical guidelines) for professional accountants/auditors issued by International Federation of Accountants (IFAC). Original toplevel document (pdf)
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An External auditor conducts an audit in accordance with the International Standards of Auditing (ISA) which determines the scope of an external audit
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An External auditor conducts an audit in accordance with the [...] (ISA) which determines the scope of an external audit
Answer
International Standards of Auditing
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Open it An External auditor conducts an audit in accordance with the International Standards of Auditing (ISA) which determines the scope of an external audit Original toplevel document (pdf)
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An External auditor examines/conducts an audit of F/S prepared by the management of the company. (Finance dept.) and approved by its Board of Directors (B.O.D)
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An External auditor examines/conducts an audit of F/S prepared by the [...] of the company. (Finance dept.) and approved by its Board of Directors (B.O.D)
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Open it An External auditor examines/conducts an audit of F/S prepared by the management of the company. (Finance dept.) and approved by its Board of Directors (B.O.D) Original toplevel document (pdf)
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Question
An External auditor examines/conducts an audit of F/S prepared by the management of the company. (Finance dept.) and approved by its [...]
Answer
Board of Directors (B.O.D)
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Open it An External auditor examines/conducts an audit of F/S prepared by the management of the company. (Finance dept.) and approved by its Board of Directors (B.O.D) Original toplevel document (pdf)
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Scope of an external audit is determined by the auditor having regard of the following:
1. ISA (International Standards of Auditing)
2. I.F.R.S and I.A.S
3. Local Laws (Companies Act 2017) &
4. Scope defined by
(4-a) Professional bodies like ICAP & ACCA
(4-b) Terms of an audit engagement as per ISA 210
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Scope of an external audit is determined by the auditor having regard of the following:
1. [...]
2. I.F.R.S and I.A.S
3. Local Laws (Companies Act 2017) &
4. Scope defined by
(4-a) Professional bodies like ICAP & ACCA
(4-b) Terms of an audit engagement as per ISA 210
Answer
ISA (International Standards of Auditing)
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Open it Scope of an external audit is determined by the auditor having regard of the following: 1. ISA (International Standards of Auditing) 2. I.F.R.S and I.A.S 3. Local Laws (Companies Act 2017) & 4. Scope defined by (4-a) Professional bodies like ICAP & ACCA (4-b) Terms of an audit engagement as per ISA 210 Original toplevel document (pdf)
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Question
Scope of an external audit is determined by the auditor having regard of the following:
1. ISA (International Standards of Auditing)
2. [...]
3. Local Laws (Companies Act 2017) &
4. Scope defined by
(4-a) Professional bodies like ICAP & ACCA
(4-b) Terms of an audit engagement as per ISA 210
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Open it Scope of an external audit is determined by the auditor having regard of the following: 1. ISA (International Standards of Auditing) 2. I.F.R.S and I.A.S 3. Local Laws (Companies Act 2017) & 4. Scope defined by (4-a) Professional bodies like ICAP & ACCA (4-b) Terms of an audit engagement as per ISA 210 Original toplevel document (pdf)
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Question
Scope of an external audit is determined by the auditor having regard of the following:
1. ISA (International Standards of Auditing)
2. I.F.R.S and I.A.S
3. [...] &
4. Scope defined by
(4-a) Professional bodies like ICAP & ACCA
(4-b) Terms of an audit engagement as per ISA 210
Answer
Local Laws (Companies Act 2017)
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Parent (intermediate) annotation
Open it Scope of an external audit is determined by the auditor having regard of the following: 1. ISA (International Standards of Auditing) 2. I.F.R.S and I.A.S 3. Local Laws (Companies Act 2017) & 4. Scope defined by (4-a) Professional bodies like ICAP & ACCA (4-b) Terms of an audit engagement as per ISA 210 Original toplevel document (pdf)
cannot see any pdfs
Question
Scope of an external audit is determined by the auditor having regard of the following:
1. ISA (International Standards of Auditing)
2. I.F.R.S and I.A.S
3. Local Laws (Companies Act 2017) &
4. Scope defined by
(4-a) [...] like ICAP & ACCA
(4-b) Terms of an audit engagement as per ISA 210
Answer
Professional bodies
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Parent (intermediate) annotation
Open itis determined by the auditor having regard of the following: 1. ISA (International Standards of Auditing) 2. I.F.R.S and I.A.S 3. Local Laws (Companies Act 2017) & 4. Scope defined by (4-a) <span>Professional bodies like ICAP & ACCA (4-b) Terms of an audit engagement as per ISA 210 <span>Original toplevel document (pdf)
cannot see any pdfs
Question
Scope of an external audit is determined by the auditor having regard of the following:
1. ISA (International Standards of Auditing)
2. I.F.R.S and I.A.S
3. Local Laws (Companies Act 2017) &
4. Scope defined by
(4-a) Professional bodies like ICAP & ACCA
(4-b) [...] as per ISA 210
Answer
Terms of an audit engagement
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Parent (intermediate) annotation
Open ithe following: 1. ISA (International Standards of Auditing) 2. I.F.R.S and I.A.S 3. Local Laws (Companies Act 2017) & 4. Scope defined by (4-a) Professional bodies like ICAP & ACCA (4-b) <span>Terms of an audit engagement as per ISA 210 <span>Original toplevel document (pdf)
cannot see any pdfs
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
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Question
Scope of an Audit covers:
a) Only [...] and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
Answer
financial statements
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Parent (intermediate) annotation
Open it Scope of an Audit covers: a) Only financial statements and not the whole annual report. b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance. c) Audit does not assure the futuOriginal toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of [...] and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
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Parent (intermediate) annotation
Open it Scope of an Audit covers: a) Only financial statements and not the whole annual report. b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance. c) Audit does not assure the future viability of the entity. d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, Original toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and [...].
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
Answer
those charged with governance
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Parent (intermediate) annotation
Open it Scope of an Audit covers: a) Only financial statements and not the whole annual report. b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance. c) Audit does not assure the future viability of the entity. d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considerOriginal toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the [...] of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
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Parent (intermediate) annotation
Open itl statements and not the whole annual report. b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance. c) Audit does not assure the <span>future viability of the entity. d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit prOriginal toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an [...] on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
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Parent (intermediate) annotation
Open itdoes not assure the efficiency and effectiveness of management and those charged with governance. c) Audit does not assure the future viability of the entity. d) Audit opinion does not cover an <span>OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinOriginal toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design [...] to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
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Parent (intermediate) annotation
Open itfuture viability of the entity. d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design <span>audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client. e) Audit covers additional matters, only, if local laws and regulations require theOriginal toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the [...] on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
Answer
audit risk and to express an opinion
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Parent (intermediate) annotation
Open it) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the <span>audit risk and to express an opinion on the financial statement of the audit client. e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so. f) Performing audit procedures to oOriginal toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if [...] require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
Answer
local laws and regulations
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Parent (intermediate) annotation
Open ital controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client. e) Audit covers additional matters, only, if <span>local laws and regulations require the auditor to do so. f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements. g) Evaluating the appropriatenOriginal toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain [...] (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management
Answer
sufficient appropriate audit evidence
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Parent (intermediate) annotation
Open iton on the financial statement of the audit client. e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so. f) Performing audit procedures to obtain <span>sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements. g) Evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management </spOriginal toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the [...] of accounting policies used and the reasonableness of accounting estimates made by management
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Parent (intermediate) annotation
Open itlaws and regulations require the auditor to do so. f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements. g) Evaluating the <span>appropriateness of accounting policies used and the reasonableness of accounting estimates made by management <span>Original toplevel document (pdf)
cannot see any pdfs
Question
Scope of an Audit covers:
a) Only financial statements and not the whole annual report.
b) Scope of an Audit does not assure the efficiency and effectiveness of management and those charged with governance.
c) Audit does not assure the future viability of the entity.
d) Audit opinion does not cover an OPINION on the Internal Controls of the audit client, however, external auditor considers internal controls in order to design audit procedure to determine the audit risk and to express an opinion on the financial statement of the audit client.
e) Audit covers additional matters, only, if local laws and regulations require the auditor to do so.
f) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements.
g) Evaluating the appropriateness of accounting policies used and the [...] of accounting estimates made by management
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Parent (intermediate) annotation
Open it) Performing audit procedures to obtain sufficient appropriate audit evidence (S.A.A.E) to verify the financial statements. g) Evaluating the appropriateness of accounting policies used and the <span>reasonableness of accounting estimates made by management <span>Original toplevel document (pdf)
cannot see any pdfs
Management Responsibilities
- Managing the business so as to achieve company objectives.
- Making key business strategies.
- Assessing business risks to those objectives being achieved.
- Safeguarding the company’s assets.
- Keeping and maintaining proper accounting records.
- Preparing company financial statements.
- Ensuring the company complies with the applicable laws and regulations.
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Question
Management Responsibilities
- Managing the business so as to achieve [...].
- Making key business strategies.
- Assessing business risks to those objectives being achieved.
- Safeguarding the company’s assets.
- Keeping and maintaining proper accounting records.
- Preparing company financial statements.
- Ensuring the company complies with the applicable laws and regulations.
Answer
company objectives
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Parent (intermediate) annotation
Open it Management Responsibilities Managing the business so as to achieve company objectives. Making key business strategies. Assessing business risks to those objectives being achieved. Safeguarding the company’s assets. Keeping and maintaining proper accounting records. PrepaOriginal toplevel document (pdf)
cannot see any pdfs
Question
Management Responsibilities
- Managing the business so as to achieve company objectives.
- Making key [...].
- Assessing business risks to those objectives being achieved.
- Safeguarding the company’s assets.
- Keeping and maintaining proper accounting records.
- Preparing company financial statements.
- Ensuring the company complies with the applicable laws and regulations.
Answer
business strategies
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Parent (intermediate) annotation
Open it Management Responsibilities Managing the business so as to achieve company objectives. Making key business strategies. Assessing business risks to those objectives being achieved. Safeguarding the company’s assets. Keeping and maintaining proper accounting records. Preparing company financial statementOriginal toplevel document (pdf)
cannot see any pdfs
Question
Management Responsibilities
- Managing the business so as to achieve company objectives.
- Making key business strategies.
- Assessing [...] to those objectives being achieved.
- Safeguarding the company’s assets.
- Keeping and maintaining proper accounting records.
- Preparing company financial statements.
- Ensuring the company complies with the applicable laws and regulations.
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Parent (intermediate) annotation
Open it Management Responsibilities Managing the business so as to achieve company objectives. Making key business strategies. Assessing business risks to those objectives being achieved. Safeguarding the company’s assets. Keeping and maintaining proper accounting records. Preparing company financial statements. Ensuring the company coOriginal toplevel document (pdf)
cannot see any pdfs
Question
Management Responsibilities
- Managing the business so as to achieve company objectives.
- Making key business strategies.
- Assessing business risks to those objectives being achieved.
- Safeguarding the [...].
- Keeping and maintaining proper accounting records.
- Preparing company financial statements.
- Ensuring the company complies with the applicable laws and regulations.
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Parent (intermediate) annotation
Open itagement Responsibilities Managing the business so as to achieve company objectives. Making key business strategies. Assessing business risks to those objectives being achieved. Safeguarding the <span>company’s assets. Keeping and maintaining proper accounting records. Preparing company financial statements. Ensuring the company complies with the applicable laws and regulations. <span>Original toplevel document (pdf)
cannot see any pdfs
Question
Management Responsibilities
- Managing the business so as to achieve company objectives.
- Making key business strategies.
- Assessing business risks to those objectives being achieved.
- Safeguarding the company’s assets.
- Keeping and maintaining proper [...].
- Preparing company financial statements.
- Ensuring the company complies with the applicable laws and regulations.
Answer
accounting records
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Parent (intermediate) annotation
Open it as to achieve company objectives. Making key business strategies. Assessing business risks to those objectives being achieved. Safeguarding the company’s assets. Keeping and maintaining proper <span>accounting records. Preparing company financial statements. Ensuring the company complies with the applicable laws and regulations. <span>Original toplevel document (pdf)
cannot see any pdfs
Question
Management Responsibilities
- Managing the business so as to achieve company objectives.
- Making key business strategies.
- Assessing business risks to those objectives being achieved.
- Safeguarding the company’s assets.
- Keeping and maintaining proper accounting records.
- Preparing company [...].
- Ensuring the company complies with the applicable laws and regulations.
Answer
financial statements
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Parent (intermediate) annotation
Open iting key business strategies. Assessing business risks to those objectives being achieved. Safeguarding the company’s assets. Keeping and maintaining proper accounting records. Preparing company <span>financial statements. Ensuring the company complies with the applicable laws and regulations. <span>Original toplevel document (pdf)
cannot see any pdfs
Question
Management Responsibilities
- Managing the business so as to achieve company objectives.
- Making key business strategies.
- Assessing business risks to those objectives being achieved.
- Safeguarding the company’s assets.
- Keeping and maintaining proper accounting records.
- Preparing company financial statements.
- Ensuring the company complies with the applicable [...].
Answer
laws and regulations
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Parent (intermediate) annotation
Open its being achieved. Safeguarding the company’s assets. Keeping and maintaining proper accounting records. Preparing company financial statements. Ensuring the company complies with the applicable <span>laws and regulations. <span>Original toplevel document (pdf)
cannot see any pdfs
Internal Control It’s a process/ system by which an organization/ department should work, as it should work.
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Question
Internal Control It’s a process/ system by which an organization/ department should [...] work.
Answer
work, as it should
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Parent (intermediate) annotation
Open it Internal Control It’s a process/ system by which an organization/ department should work, as it should work. Original toplevel document (pdf)
cannot see any pdfs
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
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Question
Examples of Internal Control
1. Goods are [...] on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
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Parent (intermediate) annotation
Open it Examples of Internal Control 1. Goods are inspected on arrival in the factory 2. Purchases are made only from authorized vendors / suppliers 3. Sales invoices should be sequentially pre-numbered & approved by authorized person. 4. CaOriginal toplevel document (pdf)
cannot see any pdfs
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from [...] vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
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Parent (intermediate) annotation
Open it Examples of Internal Control 1. Goods are inspected on arrival in the factory 2. Purchases are made only from authorized vendors / suppliers 3. Sales invoices should be sequentially pre-numbered & approved by authorized person. 4. Cash must be timely banked when received to minimize the risk of Theft Original toplevel document (pdf)
cannot see any pdfs
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially [...] by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
Answer
pre-numbered & approved
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Parent (intermediate) annotation
Open itspan> Examples of Internal Control 1. Goods are inspected on arrival in the factory 2. Purchases are made only from authorized vendors / suppliers 3. Sales invoices should be sequentially pre-numbered & approved by authorized person. 4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash. 5. Timely reconciliation between physical cash and cash as peOriginal toplevel document (pdf)
cannot see any pdfs
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be [...] when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
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Parent (intermediate) annotation
Open it arrival in the factory 2. Purchases are made only from authorized vendors / suppliers 3. Sales invoices should be sequentially pre-numbered & approved by authorized person. 4. Cash must be <span>timely banked when received to minimize the risk of Theft / misappropriation of cash. 5. Timely reconciliation between physical cash and cash as per general ledger must be done 6. Timely reconciliatiOriginal toplevel document (pdf)
cannot see any pdfs
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Migration Guide | ML Kit | Google Developersyour other dependencies (direct or indirect) are newer than the ones expected by the old ML Kit for Firebase SDK. Examples of libraries for which this may happen are OkHttp and firebase-common. <span>If you are using Cloud APIs via the ML Kit for Firebase SDK, no change is required at this time. If you are using Custom Model Deployment, we recommend you upgrade to the latest version which allows running inferences directly on the TensorFlow Lite runtime. Rate and review Except
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between [...] and cash as per general ledger must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itentially pre-numbered & approved by authorized person. 4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash. 5. Timely reconciliation between <span>physical cash and cash as per general ledger must be done 6. Timely reconciliation between physical stock and stock as per general ledger must be done 7. When goods are dispatched from the factory a Original toplevel document (pdf)
cannot see any pdfs
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and c[...] must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
Answer
ash as per general ledger
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Parent (intermediate) annotation
Open ited & approved by authorized person. 4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash. 5. Timely reconciliation between physical cash and c<span>ash as per general ledger must be done 6. Timely reconciliation between physical stock and stock as per general ledger must be done 7. When goods are dispatched from the factory a document named Goods DispatchedOriginal toplevel document (pdf)
cannot see any pdfs
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between [...] and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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Parent (intermediate) annotation
Open iten received to minimize the risk of Theft / misappropriation of cash. 5. Timely reconciliation between physical cash and cash as per general ledger must be done 6. Timely reconciliation between <span>physical stock and stock as per general ledger must be done 7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared. 8. When goods are received from the fOriginal toplevel document (pdf)
cannot see any pdfs
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between physical stock and [...] must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
Answer
stock as per general ledger
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Parent (intermediate) annotation
Open itmize the risk of Theft / misappropriation of cash. 5. Timely reconciliation between physical cash and cash as per general ledger must be done 6. Timely reconciliation between physical stock and <span>stock as per general ledger must be done 7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared. 8. When goods are received from the factory a document named Goods ReOriginal toplevel document (pdf)
cannot see any pdfs
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named [...] must be prepared.
8. When goods are received from the factory a document named Goods Received Note must be prepared.
Answer
Goods Dispatched Note
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Parent (intermediate) annotation
Open itsh as per general ledger must be done 6. Timely reconciliation between physical stock and stock as per general ledger must be done 7. When goods are dispatched from the factory a document named <span>Goods Dispatched Note must be prepared. 8. When goods are received from the factory a document named Goods Received Note must be prepared. <span>Original toplevel document (pdf)
cannot see any pdfs
Question
Examples of Internal Control
1. Goods are inspected on arrival in the factory
2. Purchases are made only from authorized vendors / suppliers
3. Sales invoices should be sequentially pre-numbered & approved by authorized person.
4. Cash must be timely banked when received to minimize the risk of Theft / misappropriation of cash.
5. Timely reconciliation between physical cash and cash as per general ledger must be done
6. Timely reconciliation between physical stock and stock as per general ledger must be done
7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared.
8. When goods are received from the factory a document named [...] must be prepared.
Answer
Goods Received Note
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Parent (intermediate) annotation
Open itr general ledger must be done 7. When goods are dispatched from the factory a document named Goods Dispatched Note must be prepared. 8. When goods are received from the factory a document named <span>Goods Received Note must be prepared. <span>Original toplevel document (pdf)
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Absolute level of assurance can NEVER be expressed in an External Audit because of inherent limitations of an audit that affect the auditor’s ability to detect Material Misstatements in the financial statements.
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Question
Absolute level of assurance can NEVER be expressed in an External Audit because of [...] of an audit that affect the auditor’s ability to detect Material Misstatements in the financial statements.
Answer
inherent limitations
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Open it Absolute level of assurance can NEVER be expressed in an External Audit because of inherent limitations of an audit that affect the auditor’s ability to detect Material Misstatements in the financial statements. Original toplevel document (pdf)
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Question
Absolute level of assurance can NEVER be expressed in an External Audit because of inherent limitations of an audit that affect the auditor’s ability to detect [...] in the financial statements.
Answer
Material Misstatements
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Open it Absolute level of assurance can NEVER be expressed in an External Audit because of inherent limitations of an audit that affect the auditor’s ability to detect Material Misstatements in the financial statements. Original toplevel document (pdf)
cannot see any pdfs
It can also be said that the auditors can never certify that the accounts are correct, they can only express a reasonable assurance on the financial statements of the company. Reasonable assurance is a concept that there are no material misstatements in the financial statements taken as a whole.
What is Reasonable Assurance……?
Reasonable level of assurance is a high level of assurance but not an absolute level of assurance because of inherent limitations of an audit.
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Question
It can also be said that the auditors can never certify that the accounts are correct, they can only express a [...] on the financial statements of the company. Reasonable assurance is a concept that there are no material misstatements in the financial statements taken as a whole.
What is Reasonable Assurance……?
Reasonable level of assurance is a high level of assurance but not an absolute level of assurance because of inherent limitations of an audit.
Answer
reasonable assurance
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Open it It can also be said that the auditors can never certify that the accounts are correct, they can only express a reasonable assurance on the financial statements of the company. Reasonable assurance is a concept that there are no material misstatements in the financial statements taken as a whole. What is Reasonable AOriginal toplevel document (pdf)
cannot see any pdfs
Question
It can also be said that the auditors can never certify that the accounts are correct, they can only express a reasonable assurance on the financial statements of the company. Reasonable assurance is a concept that there are no [...] in the financial statements taken as a whole.
What is Reasonable Assurance……?
Reasonable level of assurance is a high level of assurance but not an absolute level of assurance because of inherent limitations of an audit.
Answer
material misstatements
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Parent (intermediate) annotation
Open itors can never certify that the accounts are correct, they can only express a reasonable assurance on the financial statements of the company. Reasonable assurance is a concept that there are no <span>material misstatements in the financial statements taken as a whole. What is Reasonable Assurance……? Reasonable level of assurance is a high level of assurance but not an absolute level of assurance because oOriginal toplevel document (pdf)
cannot see any pdfs
Question
What is a reasonable level of assurance?
Answer
Reasonable level of assurance is a high level of assurance but not an absolute level of assurance because of inherent limitations of an audit.
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Parent (intermediate) annotation
Open itthe financial statements of the company. Reasonable assurance is a concept that there are no material misstatements in the financial statements taken as a whole. What is Reasonable Assurance……? <span>Reasonable level of assurance is a high level of assurance but not an absolute level of assurance because of inherent limitations of an audit. <span>Original toplevel document (pdf)
cannot see any pdfs
These Inherent Limitations of an AUDIT are as follows:
External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S.
The fact that most of the audit evidence is persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & intentions i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g.
o Provision for doubtful debts
o Provision for obsolete stock
o Provision for court case / lawsuit
o Provision for warranty
Auditors need to exercise judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like
What to examine and how much procedures to perform based on the risk assessed during the audit).
Audit Report has its own limitation because of its technical language/wordings and standard format (ISA 700 Revised).
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The flutter team now has the firebase_ml_vision package for Firebase ML Kit. Please consider trying to use firebase_ml_vision.
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mlkit | Flutter Packagehe Firebase ML Kit. More... Readme Changelog Example Installing Versions Scores mlkit # A Flutter plugin to use the Firebase ML Kit. ⭐Only your star motivate me!⭐ this is not official package # <span>The flutter team now has the firebase_ml_vision package for Firebase ML Kit. Please consider trying to use firebase_ml_vision. Note: This plugin is still under development, and some APIs might not be available yet. Feedback and Pull Requests are most welcome! Features # Feature Android iOS Recognize text(on dev
Question
These Inherent Limitations of an AUDIT are as follows:
External Auditors conduct examination on a test basis i.e. they work on a [...] and do not check everything in the F/S.
The fact that most of the audit evidence is persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & intentions i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g.
o Provision for doubtful debts
o Provision for obsolete stock
o Provision for court case / lawsuit
o Provision for warranty
Auditors need to exercise judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like
What to examine and how much procedures to perform based on the risk assessed during the audit).
Audit Report has its own limitation because of its technical language/wordings and standard format (ISA 700 Revised).
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Parent (intermediate) annotation
Open it These Inherent Limitations of an AUDIT are as follows: External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S. The fact that most of the audit evidence is persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s noOriginal toplevel document (pdf)
cannot see any pdfs
Question
These Inherent Limitations of an AUDIT are as follows:
External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S.
The fact that most of the audit evidence is [...] rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & intentions i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g.
o Provision for doubtful debts
o Provision for obsolete stock
o Provision for court case / lawsuit
o Provision for warranty
Auditors need to exercise judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like
What to examine and how much procedures to perform based on the risk assessed during the audit).
Audit Report has its own limitation because of its technical language/wordings and standard format (ISA 700 Revised).
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Parent (intermediate) annotation
Open it AUDIT are as follows: External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S. The fact that most of the audit evidence is <span>persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & inOriginal toplevel document (pdf)
cannot see any pdfs
Question
These Inherent Limitations of an AUDIT are as follows:
External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S.
The fact that most of the audit evidence is persuasive rather than [...]. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & intentions i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g.
o Provision for doubtful debts
o Provision for obsolete stock
o Provision for court case / lawsuit
o Provision for warranty
Auditors need to exercise judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like
What to examine and how much procedures to perform based on the risk assessed during the audit).
Audit Report has its own limitation because of its technical language/wordings and standard format (ISA 700 Revised).
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Parent (intermediate) annotation
Open itExternal Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S. The fact that most of the audit evidence is persuasive rather than <span>conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & intentions i.e. External Original toplevel document (pdf)
cannot see any pdfs
Question
These Inherent Limitations of an AUDIT are as follows:
External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S.
The fact that most of the audit evidence is persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on [...] i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g.
o Provision for doubtful debts
o Provision for obsolete stock
o Provision for court case / lawsuit
o Provision for warranty
Auditors need to exercise judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like
What to examine and how much procedures to perform based on the risk assessed during the audit).
Audit Report has its own limitation because of its technical language/wordings and standard format (ISA 700 Revised).
Answer
estimates and judgments & intentions
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Parent (intermediate) annotation
Open itmost of the audit evidence is persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on <span>estimates and judgments & intentions i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g. o Provision for doubtful debts o Provision for obsolete stock o Provision for court case / laOriginal toplevel document (pdf)
cannot see any pdfs
Question
These Inherent Limitations of an AUDIT are as follows:
External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S.
The fact that most of the audit evidence is persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & intentions i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g.
o Provision for doubtful debts
o Provision for obsolete stock
o Provision for court case / lawsuit
o Provision for warranty
Auditors need to exercise [...] in all areas of the audit (e.g. include testing of provisions also to address Questions like
What to examine and how much procedures to perform based on the risk assessed during the audit).
Audit Report has its own limitation because of its technical language/wordings and standard format (ISA 700 Revised).
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Parent (intermediate) annotation
Open itss of estimates made by the Management e.g. o Provision for doubtful debts o Provision for obsolete stock o Provision for court case / lawsuit o Provision for warranty Auditors need to exercise <span>judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like What to examine and how much procedures to perform based on the risk assessed during the audOriginal toplevel document (pdf)
cannot see any pdfs
Question
These Inherent Limitations of an AUDIT are as follows:
External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S.
The fact that most of the audit evidence is persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & intentions i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g.
o Provision for doubtful debts
o Provision for obsolete stock
o Provision for court case / lawsuit
o Provision for warranty
Auditors need to exercise judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like
What to examine and how much [...] to perform based on the risk assessed during the audit).
Audit Report has its own limitation because of its technical language/wordings and standard format (ISA 700 Revised).
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Parent (intermediate) annotation
Open ite / lawsuit o Provision for warranty Auditors need to exercise judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like What to examine and how much <span>procedures to perform based on the risk assessed during the audit). Audit Report has its own limitation because of its technical language/wordings and standard format (ISA 700 Revised). </sOriginal toplevel document (pdf)
cannot see any pdfs
Question
These Inherent Limitations of an AUDIT are as follows:
External Auditors conduct examination on a test basis i.e. they work on a sample basis and do not check everything in the F/S.
The fact that most of the audit evidence is persuasive rather than conclusive. (audit evidence sometimes indicates what is probable, i.e. it’s not certain, ……………because most of the times evidence is based on estimates and judgments & intentions i.e. External Auditors evaluate the reasonableness of estimates made by the Management e.g.
o Provision for doubtful debts
o Provision for obsolete stock
o Provision for court case / lawsuit
o Provision for warranty
Auditors need to exercise judgment in all areas of the audit (e.g. include testing of provisions also to address Questions like
What to examine and how much procedures to perform based on the risk assessed during the audit).
Audit Report has its own limitation because of its [...] and standard format (ISA 700 Revised).
Answer
technical language/wordings
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Parent (intermediate) annotation
Open it of provisions also to address Questions like What to examine and how much procedures to perform based on the risk assessed during the audit). Audit Report has its own limitation because of its <span>technical language/wordings and standard format (ISA 700 Revised). <span>Original toplevel document (pdf)
cannot see any pdfs
There are Inherent Limitations of an Accounting and Internal Control System operating at the audit client:
Examples are:
Management override of Internal Controls
Human error (typing mistakes).
Cost/benefit trade off (where it’s not cost feasible to implement controls)
Practice of fraud and intentional misrepresentation by the management is also an Inherent Limitation for the Audit. ( to be discussed in ISA 240 )
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Question
There are Inherent Limitations of an Accounting and Internal Control System operating at the audit client:
Examples are:
[...] of Internal Controls
Human error (typing mistakes).
Cost/benefit trade off (where it’s not cost feasible to implement controls)
Practice of fraud and intentional misrepresentation by the management is also an Inherent Limitation for the Audit. ( to be discussed in ISA 240 )
Answer
Management override
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Parent (intermediate) annotation
Open it There are Inherent Limitations of an Accounting and Internal Control System operating at the audit client: Examples are: Management override of Internal Controls Human error (typing mistakes). Cost/benefit trade off (where it’s not cost feasible to implement controls) Practice of fraud and intentional misrepresentation by thOriginal toplevel document (pdf)
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Question
There are Inherent Limitations of an Accounting and Internal Control System operating at the audit client:
Examples are:
Management override of Internal Controls
[...] (typing mistakes).
Cost/benefit trade off (where it’s not cost feasible to implement controls)
Practice of fraud and intentional misrepresentation by the management is also an Inherent Limitation for the Audit. ( to be discussed in ISA 240 )
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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Parent (intermediate) annotation
Open it There are Inherent Limitations of an Accounting and Internal Control System operating at the audit client: Examples are: Management override of Internal Controls Human error (typing mistakes). Cost/benefit trade off (where it’s not cost feasible to implement controls) Practice of fraud and intentional misrepresentation by the management is also an Inherent Original toplevel document (pdf)
cannot see any pdfs
Question
There are Inherent Limitations of an Accounting and Internal Control System operating at the audit client:
Examples are:
Management override of Internal Controls
Human error (typing mistakes).
[...] (where it’s not cost feasible to implement controls)
Practice of fraud and intentional misrepresentation by the management is also an Inherent Limitation for the Audit. ( to be discussed in ISA 240 )
Answer
Cost/benefit trade off
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Parent (intermediate) annotation
Open it There are Inherent Limitations of an Accounting and Internal Control System operating at the audit client: Examples are: Management override of Internal Controls Human error (typing mistakes). <span>Cost/benefit trade off (where it’s not cost feasible to implement controls) Practice of fraud and intentional misrepresentation by the management is also an Inherent Limitation for the Audit. ( to be discusseOriginal toplevel document (pdf)
cannot see any pdfs
Question
There are Inherent Limitations of an Accounting and Internal Control System operating at the audit client:
Examples are:
Management override of Internal Controls
Human error (typing mistakes).
Cost/benefit trade off (where it’s not cost feasible to implement controls)
[...] by the management is also an Inherent Limitation for the Audit. ( to be discussed in ISA 240 )
Answer
Practice of fraud and intentional misrepresentation
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Parent (intermediate) annotation
Open it operating at the audit client: Examples are: Management override of Internal Controls Human error (typing mistakes). Cost/benefit trade off (where it’s not cost feasible to implement controls) <span>Practice of fraud and intentional misrepresentation by the management is also an Inherent Limitation for the Audit. ( to be discussed in ISA 240 ) <span>Original toplevel document (pdf)
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Further an audit opinion does not assure the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.
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Question
Further an audit opinion does not assure the future [...] of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity.
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Parent (intermediate) annotation
Open it Further an audit opinion does not assure the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity. Original toplevel document (pdf)
cannot see any pdfs
Question
Further an audit opinion does not assure the future viability of the entity nor the [...] with which management has conducted the affairs of the entity.
Answer
efficiency or effectiveness
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Parent (intermediate) annotation
Open it Further an audit opinion does not assure the future viability of the entity nor the efficiency or effectiveness with which management has conducted the affairs of the entity. Original toplevel document (pdf)
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Other Limitations of Audit
Cost of the audit can be very high therefore most companies do not want an audit unless required by law or regulation
Audit causes disruption to the audit client as the audit client staff may be required to assist the auditor & also to provide various schedules and supporting documents, answer queries & questions raised by the auditor. This disruption is also an inherent limitation of an audit.
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Question
Other Limitations of Audit
[...] of the audit can be very high therefore most companies do not want an audit unless required by law or regulation
Audit causes disruption to the audit client as the audit client staff may be required to assist the auditor & also to provide various schedules and supporting documents, answer queries & questions raised by the auditor. This disruption is also an inherent limitation of an audit.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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Parent (intermediate) annotation
Open it Other Limitations of Audit Cost of the audit can be very high therefore most companies do not want an audit unless required by law or regulation Audit causes disruption to the audit client as the audit client staff maOriginal toplevel document (pdf)
cannot see any pdfs
Question
Other Limitations of Audit
Cost of the audit can be very high therefore most companies do not want an audit unless required by [...]
Audit causes disruption to the audit client as the audit client staff may be required to assist the auditor & also to provide various schedules and supporting documents, answer queries & questions raised by the auditor. This disruption is also an inherent limitation of an audit.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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Parent (intermediate) annotation
Open it Other Limitations of Audit Cost of the audit can be very high therefore most companies do not want an audit unless required by law or regulation Audit causes disruption to the audit client as the audit client staff may be required to assist the auditor & also to provide various schedules and supporting documents, answer querOriginal toplevel document (pdf)
cannot see any pdfs
Question
Other Limitations of Audit
Cost of the audit can be very high therefore most companies do not want an audit unless required by law or regulation
Audit causes [...] to the audit client as the audit client staff may be required to assist the auditor & also to provide various schedules and supporting documents, answer queries & questions raised by the auditor. This disruption is also an inherent limitation of an audit.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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Parent (intermediate) annotation
Open it Other Limitations of Audit Cost of the audit can be very high therefore most companies do not want an audit unless required by law or regulation Audit causes disruption to the audit client as the audit client staff may be required to assist the auditor & also to provide various schedules and supporting documents, answer queries & questions raisOriginal toplevel document (pdf)
cannot see any pdfs
Question
Other Limitations of Audit
Cost of the audit can be very high therefore most companies do not want an audit unless required by law or regulation
Audit causes disruption to the audit client as the audit client staff may be required to [...] the auditor & also to provide various schedules and supporting documents, answer queries & questions raised by the auditor. This disruption is also an inherent limitation of an audit.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itudit can be very high therefore most companies do not want an audit unless required by law or regulation Audit causes disruption to the audit client as the audit client staff may be required to <span>assist the auditor & also to provide various schedules and supporting documents, answer queries & questions raised by the auditor. This disruption is also an inherent limitation of an Original toplevel document (pdf)
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Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
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Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve [...]. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
Answer
estimates & judgment
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Parent (intermediate) annotation
Open itor thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve <span>estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external Original toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor [...] the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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Parent (intermediate) annotation
Open it Professional Judgment (Meaning and importance) It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained Original toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by [...] of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itghout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by <span>past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the Original toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by [...] obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open it and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by <span>qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basiOriginal toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by [...] audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itrs relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by <span>senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (TraininOriginal toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of [...], knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open ition obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of <span>relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Original toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, [...] and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, <span>knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas whereOriginal toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and [...] (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itrcised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and <span>experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional jOriginal toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by [...] (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers.
Answer
auditing and accounting
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Parent (intermediate) annotation
Open it followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by <span>auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be appropriately documented in the audit working papers. <span>Original toplevel document (pdf)
cannot see any pdfs
Question
Professional Judgment (Meaning and importance)
It’s a mindset or thought process to be exercised by the auditor throughout the audit (start, during and end of the audit) and this professional judgment is essential on matters relating to items that involve estimates & judgment. This judgment is obtained by past experience of conducting various audits and by qualification obtained and it is better exercised by senior engagement audit team members. An external auditor must take informed decision about the course of action to be followed by him on the basis of relevant training, knowledge and experience (Training in the audit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be [...] in the audit working papers.
Answer
appropriately documented
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Parent (intermediate) annotation
Open itit firm and performing audits for various clients), and keeping in view the guidance provided by auditing and accounting (IFRS) standards. Areas where professional judgment is exercised must be <span>appropriately documented in the audit working papers. <span>Original toplevel document (pdf)
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Areas / matters where Professional Judgement is used by the External Auditor are :
1. When calculating materiality at the start of the audit
2. When audit risk is assessed
3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence.
4. When evaluating whether S.A.A.E has been obtained & what further procedures are needed to achieve the overall objectives of the external audit.
5. When drawing conclusions based on the evidence obtained e.g. assessment of reasonableness of estimates made by management in preparing the accounts.
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Question
Areas / matters where Professional Judgement is used by the External Auditor are :
1. When calculating [...] at the start of the audit
2. When audit risk is assessed
3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence.
4. When evaluating whether S.A.A.E has been obtained & what further procedures are needed to achieve the overall objectives of the external audit.
5. When drawing conclusions based on the evidence obtained e.g. assessment of reasonableness of estimates made by management in preparing the accounts.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open it Areas / matters where Professional Judgement is used by the External Auditor are : 1. When calculating materiality at the start of the audit 2. When audit risk is assessed 3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence. 4. When evaluating whether S.A.A.E Original toplevel document (pdf)
cannot see any pdfs
Question
Areas / matters where Professional Judgement is used by the External Auditor are :
1. When calculating materiality at the start of the audit
2. When [...] is assessed
3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence.
4. When evaluating whether S.A.A.E has been obtained & what further procedures are needed to achieve the overall objectives of the external audit.
5. When drawing conclusions based on the evidence obtained e.g. assessment of reasonableness of estimates made by management in preparing the accounts.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open it Areas / matters where Professional Judgement is used by the External Auditor are : 1. When calculating materiality at the start of the audit 2. When audit risk is assessed 3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence. 4. When evaluating whether S.A.A.E has been obtained & what further procedurOriginal toplevel document (pdf)
cannot see any pdfs
Question
Areas / matters where Professional Judgement is used by the External Auditor are :
1. When calculating materiality at the start of the audit
2. When audit risk is assessed
3. [...] of audit procedures to be performed to obtain audit evidence.
4. When evaluating whether S.A.A.E has been obtained & what further procedures are needed to achieve the overall objectives of the external audit.
5. When drawing conclusions based on the evidence obtained e.g. assessment of reasonableness of estimates made by management in preparing the accounts.
Answer
Nature, timing & extent
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Parent (intermediate) annotation
Open it Areas / matters where Professional Judgement is used by the External Auditor are : 1. When calculating materiality at the start of the audit 2. When audit risk is assessed 3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence. 4. When evaluating whether S.A.A.E has been obtained & what further procedures are needed to achieve the overall objectOriginal toplevel document (pdf)
cannot see any pdfs
Question
Areas / matters where Professional Judgement is used by the External Auditor are :
1. When calculating materiality at the start of the audit
2. When audit risk is assessed
3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence.
4. When evaluating whether [...] has been obtained & what further procedures are needed to achieve the overall objectives of the external audit.
5. When drawing conclusions based on the evidence obtained e.g. assessment of reasonableness of estimates made by management in preparing the accounts.
| status | not learned | | measured difficulty | 37% [default] | | last interval [days] | |
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itting materiality at the start of the audit 2. When audit risk is assessed 3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence. 4. When evaluating whether <span>S.A.A.E has been obtained & what further procedures are needed to achieve the overall objectives of the external audit. 5. When drawing conclusions based on the evidence obtained e.g. assesOriginal toplevel document (pdf)
cannot see any pdfs
Question
Areas / matters where Professional Judgement is used by the External Auditor are :
1. When calculating materiality at the start of the audit
2. When audit risk is assessed
3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence.
4. When evaluating whether S.A.A.E has been obtained & what [...] are needed to achieve the overall objectives of the external audit.
5. When drawing conclusions based on the evidence obtained e.g. assessment of reasonableness of estimates made by management in preparing the accounts.
Answer
further procedures
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Parent (intermediate) annotation
Open itaudit 2. When audit risk is assessed 3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence. 4. When evaluating whether S.A.A.E has been obtained & what <span>further procedures are needed to achieve the overall objectives of the external audit. 5. When drawing conclusions based on the evidence obtained e.g. assessment of reasonableness of estimates made by manOriginal toplevel document (pdf)
cannot see any pdfs
Question
Areas / matters where Professional Judgement is used by the External Auditor are :
1. When calculating materiality at the start of the audit
2. When audit risk is assessed
3. Nature, timing & extent of audit procedures to be performed to obtain audit evidence.
4. When evaluating whether S.A.A.E has been obtained & what further procedures are needed to achieve the overall objectives of the external audit.
5. When drawing conclusions based on the evidence obtained e.g. [...] made by management in preparing the accounts.
Answer
assessment of reasonableness of estimates
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| repetition number in this series | 0 | | memorised on | | | scheduled repetition | |
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| scheduled repetition interval | | | last repetition or drill | | | | |
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Parent (intermediate) annotation
Open itether S.A.A.E has been obtained & what further procedures are needed to achieve the overall objectives of the external audit. 5. When drawing conclusions based on the evidence obtained e.g. <span>assessment of reasonableness of estimates made by management in preparing the accounts. <span>Original toplevel document (pdf)
cannot see any pdfs