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examines whether financial statements are prepared using gaap: Government Auditing Standards - 2018 Revision United States Government Accountability Office, 2019-03-24 Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision. |
examines whether financial statements are prepared using gaap: Principles of Accounting Volume 1 - Financial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-04-11 The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the why as well as the how aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization. |
examines whether financial statements are prepared using gaap: Fundamental Accounting Principles WILD, 2017-09-11 Fundamental Accounting Principles |
examines whether financial statements are prepared using gaap: Standards for Internal Control in the Federal Government United States Government Accountability Office, 2019-03-24 Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government. |
examines whether financial statements are prepared using gaap: Government auditing standards guidance on GAGAS requirements for continuing professional education : by the Comptroller General of the United States. , |
examines whether financial statements are prepared using gaap: Financial Management for Nurse Managers and Executives - E-Book Cheryl Jones, Steven A. Finkler, Christine T. Kovner, Jason Mose, 2018-01-29 - NEW! Information about the Affordable Care Act details how changes and developments affects coverage for millions of Americans. - NEW! Value-Based Payment reimbursement information details what nurse executives need to know in order to use this new system - NEW! Coverage of Accountable Care Organizations provides current information on one of the emerging forms of managed care and how it works within the financial system of healthcare. - NEW! Team-and Population-Based care information covers how to work with healthcare professionals outside of nursing. |
examines whether financial statements are prepared using gaap: Telecourse Guide for Accounting in Action for Use with Fundamental Accounting Principles, Volume 1 Chapters 1-12 Kermit D. Larson, John J. Wild, Barbara Chiappetta, 2004-01-16 |
examines whether financial statements are prepared using gaap: Fundamental Accounting Principles Kermit D. Larson, 2005 |
examines whether financial statements are prepared using gaap: Accounting and Financial Reporting for Governmental and Nonprofit Organizations Robert W. Ingram, Russell J. Petersen, Susan Work Martin, 1991 |
examines whether financial statements are prepared using gaap: Proceedings of the 19th International Symposium on Management (INSYMA 2022) Werner Ria Murhadi, Dudi Anandya, Noviaty Kresna Darmasetiawan, Juliani Dyah Trisnawati, Putu Anom Mahadwartha, Elsye Tandelilin, 2023-02-11 This is an open access book. The INSYMA 19 will be the first INSYMA to be held in a hybrid format; the offline event will be held in Bali, Indonesia. Bali is chosen as the location of the INSYMA because it is known as Indonesia’s most famous tourist destination, not only for domestic but also for foreign tourists. Both offline and online presenters are welcome to contribute to this year’s conference. This is an open access book. |
examines whether financial statements are prepared using gaap: Financial Accounting John J. Wild, 2005 Introducing accounting in business - Analyzing and recording business transactions - Adjusting accounts and preparing financial statements - Reporting and analyzing merchandising operations - Reporting and analyzing inventories - Reporting and analyzing cash and internal controls - Reporting and analyzing receivables - Reporting and analyzing long-term assets - Reporting and analyzing current liabilities - Reporting and analyzing long-term liabilities - Reporting and analyzing equity - Reporting and analyzing cash flows - Analyzing and interpreting financial statements. |
examines whether financial statements are prepared using gaap: Financial and Managerial Accounting John J. Wild, Barbara Chiappetta, Ken W. Shaw, 2009 |
examines whether financial statements are prepared using gaap: Financial Management for Nurse Managers and Executives Steven A. Finkler, Christine Tassone Kovner, Cheryl Bland Jones, 2007-01-01 Covering the financial topics all nurse managers need to know and use, this book explains how financial management fits into the healthcare organization. You'll study accounting principles, cost analysis, planning and control management of the organization's financial resources, and the use of management tools. In addition to current issues, this edition also addresses future directions in financial management. Chapter goals and an introduction begin each chapter. Each chapter ends with Implications For The Nurse Manager and Key Concepts, to reinforce understanding. Key Concepts include definitions of terms discussed in each chapter. A comprehensive glossary with all key terms is available on companion Evolve? website. Two chapter-ending appendixes offer additional samples to reinforce chapter content. Four NEW chapters are included: Quality, Costs and Financing; Revenue Budgeting; Variance Analysis: Examples, Extensions, and Caveats; and Benchmarking, Productivity, and Cost-Benefit and Cost-Effectiveness Analysis. The new Medicare prescription bill is covered, with its meaning for healthcare providers, managers, and executives. Coverage now includes the transition from the role of bedside or staff nurse to nurse manager and nurse executive. Updated information includes current nursing workforce issues and recurring nursing shortages. Updates focus on health financing and the use of computers in budgeting and finance. New practice problems are included. |
examines whether financial statements are prepared using gaap: Prospective Financial Information AICPA, 2017-06-12 This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party |
examines whether financial statements are prepared using gaap: Advances in Accounting Behavioral Research Vicky Arnold, 2009-06-17 Examines the roles of organizational justice and trust in management control system. This title explores whether qualitative information contained in annual reports contains potential fraud risk indicators. It includes the findings that suggest that deception can be detected by analyzing management's discussion and analysis. |
examines whether financial statements are prepared using gaap: Financial Accounting for Local and State School Systems , 1981 |
examines whether financial statements are prepared using gaap: Government Auditing Standards Government Accounting Office, U.S. Government, 2012 Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements. |
examines whether financial statements are prepared using gaap: Fair Value Measurements International Accounting Standards Board, 2006 |
examines whether financial statements are prepared using gaap: Introduction to Accounting Kumen H. Jones, 2000 This introduction to accounting seeks to teach students how to be wise users, not necessarily preparers of accounting information a focus endorsed and supported by the AECC. This book includes 12 chapters of financial accounting and 10 chapters of management accounting, extensive assignment material, and an enhanced ancillary package. |
examines whether financial statements are prepared using gaap: Model Asset Purchase Agreement: Asset purchase agreement , 2001-01-01 |
examines whether financial statements are prepared using gaap: Information Technology Audits 2008 Xenia Ley Parker, 2008-06 This up-to-the-minute guide helps you become more proactive and meet the growing demand for integrated audit services in the 21st century. Wide-ranging in scope, Information Technology Audits offers expert analysis, practical tools, and real-world techniques designed to assist in preparing for and performing integrated IT audits. Written by a seasoned auditor with more than 22 years of IT audit experience, Information Technology Audits provides the first practical, hands-on look at how organizations use and control information to meet business objectives, and offers strategies to assess whether the company's controls adequately protect its information systems. Practice aids are available on a free companion CD-ROM. |
examines whether financial statements are prepared using gaap: Introduction to Financial Accounting Kumen H. Jones, 2000 In this revision, the authors present accounting information in a broader business context emphasizing what accounting information is, why it is important, and how it is used to make strategic economic decisions. Optional brief coverage of accounting procedures (debits/credits)is included. The 2/e features expanded assignment material, new annual report projects, and new PHLIP/CW site. |
examines whether financial statements are prepared using gaap: The German Law of Torts Basil S Markesinis, Hannes Unberath, 2002-06-10 Since its first appearance in 1986 this book has won uniform praise from many of the world's leading comparatists,has been acclaimed by senior judges and has been cited by the courts of many countries. This new edition of the work, substantially re-written and systematically up-dated, contains over 150 leading judgments, most translated in their entirety, along with references to over 2000 other decisions from Germany and the Common law world. While the book remains an ideal tool for teaching comparative torts and comparative methodology, the fact that it has been extensively rewritten and enlarged now also makes it an indispensable source of inspiration for those with a professional interest in tort litigation and tort reform. Topics discussed include economic loss, psychiatric injury, wrongful birth, life and sterilisation cases, products liability, traffic accidents, accidents at work, environmental liability and compensation for personal injuries and death. |
examines whether financial statements are prepared using gaap: Accounting: Information for Business Decisions Billie Cunningham, Loren A. Nikolai, John Bazley, Marie Kavanagh, Sharelle Simmons, Christina James, 2020-11-03 Accounting Information for Business Decisions is a business-focused introduction to Accounting for all students - not just those intending to be Accounting majors. Lead students through the real-world business cycle and how accounting information informs decision-making. Departing from the traditional approach taken by other introductory accounting textbooks, students apply both managerial and financial approaches within the topics examined in each chapter, to see the direct impact that Managerial Accounting decisions make on the Financial Accounting processes (and vice versa). The conversational writing engages students in the theoretical content and how it applies to contemporary real-world scenarios. Students follow a retail coffee business in the relatable Cafe Revive running case study integrated into every chapter, to learn about applying accounting issues in the real world. Premium online teaching and learning tools are available on the MindTap platform. Learn more about the online tools cengage.com.au/mindtap |
examines whether financial statements are prepared using gaap: Audit Guide AICPA, 2017-10-02 Considered the industry-standard resource and updated as of March 1, 2014, the Audit Sampling Guide summarizes applicable requirements and practices, and delivers “how-to” advice to help auditors apply nonstatistical and statistical sampling. The guide includes case studies illustrating the use of different sampling methods, including classical variables sampling and monetary unit sampling, in real world situations. New in 2014, a detailed case study of the application of classical variables sampling with the use of software has been included as an appendix. The appendices also include sampling tables and similar tools, as well as other sampling considerations. Packed with information on sampling requirements and sampling methods, this Guide is an indispensable resource. |
examines whether financial statements are prepared using gaap: Treasury Department Circular No. 230 - Regulations Governing Practice before the Internal Revenue Service (Revised June 12, 2014) Internal Revenue Service (IRS), 2019-03-22 This part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service. Subpart A of this part sets forth rules relating to the authority to practice before the Internal Revenue Service; subpart B of this part prescribes the duties and restrictions relating to such practice; subpart C of this part prescribes the sanctions for violating the regulations; subpart D of this part contains the rules applicable to disciplinary proceedings; and subpart E of this part contains general provisions relating to the availability of official records. |
examines whether financial statements are prepared using gaap: Financial Gatekeepers Yasuyuki Fuchita, Robert E. Litan, 2007-02-01 A Brookings Institution Press and Nomura Institute of Capital Markets Research publication Developed country capital markets have devised a set of institutions and actors to help provide investors with timely and accurate information they need to make informed investment decisions. These actors have become known as financial gatekeepers and include auditors, financial analysts, and credit rating agencies. Corporate financial reporting scandals in the United States and elsewhere in recent years, however, have called into question the sufficiency of the legal framework governing these gatekeepers. Policymakers have since responded by imposing a series of new obligations, restrictions, and punishments—all with the purpose of strengthening investor confidence in these important actors. Financial Gatekeepers provides an in-depth look at these new frameworks, especially in the United States and Japan. How have they worked? Are further refinements appropriate? These are among the questions addressed in this timely and important volume. Contributors include Leslie Boni (University of New Mexico), Barry Bosworth (Brookings Institution), Tomoo Inoue (Seikei University), Zoe-Vonna Palmrose (University of Southern California), Frank Partnoy (University of San Diego School of Law), George Perry (Brookings Institution), Justin Pettit (UBS), Paul Stevens (Investment Company Institute), Peter Wallison (American Enterprise Institute). |
examines whether financial statements are prepared using gaap: Internal Control and Fraud Detection Jae K. Shim, 2011 This book also covers Management's Antifraud Programs and Controls and the risk factors included in SAS No. 99. A major section then deals with forensic accounting. -- |
examines whether financial statements are prepared using gaap: Financial Oversight of Enron United States. Congress. Senate. Committee on Governmental Affairs, 2002 |
examines whether financial statements are prepared using gaap: UK GAAP Financial Statement Disclosures Manual Steven Collings, 2016-09-01 A practical manual for preparing UK GAAP-compliant disclosures UK GAAP Financial Statement Disclosures Manual is the practical handbook accounting professionals need to prepare audit-proof financial statements. The recent establishment of the new UK GAAP has brought significant changes to financial reporting, and this guide collects all of the latest guidelines into one place. Clear, concise and heavily geared toward practical application, this book is designed for easy navigation with stand-alone chapters and real-world examples. You'll find step-by-step guidance for the entire disclosure process, with explicit instruction on what to include, how to include it and why. Financial statements prepared from 2015/2016 in the UK and Republic of Ireland will appear significantly updated, and this manual gives you the guidance you need to understand what's required to achieve full compliance. Insufficient or incorrect disclosures are frequently the reason why financial statements are rendered deficient. This book provides practitioners with a reference and guide for all aspects of financial statement disclosure preparation. Get up to speed on the most recent UK GAAP guidelines Understand the 'what' and 'why' of disclosure statements Study real-world example statements for practical guidance Prepare statements that stand up to auditor and regulator scrutiny Many practitioners fall afoul of regulators' criticisms with subjective, incomplete, omitted or incorrect disclosures, resulting in sanctions being brought against the practitioner or the firm. Financial statement disclosure emphasis is on transparency at a time when changes in the profession require an entirely new method of preparation. For practitioners who need to stay ahead of the curve, UK GAAP Financial Statement Disclosures Manual is the invaluable reference to keep within arm's reach. |
examines whether financial statements are prepared using gaap: Survey of Accounting Katherene P. Terrell, Robert L. Terrell, 2005 Here again is the extraordinary bestselling book that taught America the social and personal significance of a new way of eating-- one that remains a complete guide for eating well in the 90s. Featuring: simple rules for a healthy diet; a streamlined, easy-to-use format; delicious food combinations of protein-rich meals without meat; hundreds of wonderful recipes, and much more. From the Paperback edition. |
examines whether financial statements are prepared using gaap: Auditing Theory and Practice Roger H. Hermanson, Jerry R. Strawser, Robert H. Strawser, 1993 |
examines whether financial statements are prepared using gaap: Corporate Governance Karen Martyn, 2013-07-01 Corporate Governance - A Practical Handbook is a user-friendly resource for those needing a practical set of tools to carry out the complex work of the board of directors. The writing is simple and direct with information icons to indicate particularly important passages. Drawing on research and international best commercial practice, this practical handbook provides clear, pragmatic guidance, effective techniques and must-know principles for good governance. No matter what your experience level — whether in a large corporate or a community not-for-profit - this book will inform and stimulate your thinking and help you build the best governance knowledge and practices for your organisation. Practical checklists, templates and tables enable the reader to develop a comprehensive set of governance tools and documents (eg performing a governance audit, developing business strategy and governance policies, recording minutes). |
examines whether financial statements are prepared using gaap: The Analysis and Use of Financial Statements Gerald I. White, Ashwinpaul C. Sondhi, Dov Fried, 2002-12-30 Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples. |
examines whether financial statements are prepared using gaap: Principles of Accounting Volume 2 - Managerial Accounting Mitchell Franklin, Patty Graybeal, Dixon Cooper, 2019-02-14 A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the why as well as the how aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization. |
examines whether financial statements are prepared using gaap: Business Analysis and Valuation Sue Joy Wright, Michael Bradbury, Philip Lee, Krishna G. Palepu, Paul M. Healy, 2014 Business Analysis and Valuation has been developed specifically for students undertaking accounting Valuation subjects. With a significant number of case studies exploring various issues in this field, including a running chapter example, it offers a practical and in-depth approach. This second edition of the Palepu text has been revitalised with all new Australian content in parts 1-3, making this edition predominantly local, while still retaining a selection of the much admired and rigorous Harvard case studies in part 4. Retaining the same author team, this new edition presents the field of valuation accounting in the Australian context in a clear, logical and thorough manner. |
examines whether financial statements are prepared using gaap: FCC Record United States. Federal Communications Commission, 2017 |
examines whether financial statements are prepared using gaap: Tort Law: Principles in Practice James Underwood, 2018-03-30 Tort Law: Principles in Practice is an approachable and engaging casebook, with a variety of pedagogical features and tools to examine tort law doctrine and rules and their application in practice. Introductory text for each chapter, subsection, and cases frame the issues under discussion, aiding student comprehension. Key Features: Text boxes and photographs, sample pattern jury instructions, checklists, and end-of-chapter essay questions. Chapter Goals are listed at the beginning of each chapter to highlight the key areas of coverage and provide a checklist for students when reviewing material. New key cases (e.g., new cases dealing with “but-for” causation and cutting edge coverage of the seat-belt defense showing a recent trend toward acceptance of this defense). Expanded short practice problems after most cases. |
examines whether financial statements are prepared using gaap: Financial Statement Analysis Martin S. Fridson, Fernando Alvarez, 2002-10-01 Praise for Financial Statement Analysis A Practitioner's Guide Third Edition This is an illuminating and insightful tour of financial statements, how they can be used to inform, how they can be used to mislead, and how they can be used to analyze the financial health of a company. -Professor Jay O. Light Harvard Business School Financial Statement Analysis should be required reading for anyone who puts a dime to work in the securities markets or recommends that others do the same. -Jack L. Rivkin Executive Vice President (retired) Citigroup Investments Fridson and Alvarez provide a valuable practical guide for understanding, interpreting, and critically assessing financial reports put out by firms. Their discussion of profits-'quality of earnings'-is particularly insightful given the recent spate of reporting problems encountered by firms. I highly recommend their book to anyone interested in getting behind the numbers as a means of predicting future profits and stock prices. -Paul Brown Chair-Department of Accounting Leonard N. Stern School of Business, NYU Let this book assist in financial awareness and transparency and higher standards of reporting, and accountability to all stakeholders. -Patricia A. Small Treasurer Emeritus, University of California Partner, KCM Investment Advisors This book is a polished gem covering the analysis of financial statements. It is thorough, skeptical and extremely practical in its review. -Daniel J. Fuss Vice Chairman Loomis, Sayles & Company, LP |
examines whether financial statements are prepared using gaap: Accounting for Inventory and Related Property United States. Federal Accounting Standards Advisory Board, 1993 |
EXAMINE Definition & Meaning - Merriam-Webster
scrutinize, scan, inspect, examine mean to look at or over. scrutinize stresses close attention to minute detail. scan implies a surveying from point to point often suggesting a cursory overall …
EXAMINE | English meaning - Cambridge Dictionary
examine someone/something for something Forensic scientists are examining the wreckage for clues about the cause of the explosion. The council is to examine ways of reducing traffic in …
78 Synonyms & Antonyms for EXAMINES - Thesaurus.com
Find 78 different ways to say EXAMINES, along with antonyms, related words, and example sentences at Thesaurus.com.
EXAMINE definition and meaning | Collins English Dictionary
If a doctor examines you, he or she looks at your body, feels it, or does simple tests in order to check how healthy you are.
EXAMINE Definition & Meaning - Dictionary.com
Examine definition: to inspect or scrutinize carefully.. See examples of EXAMINE used in a sentence.
examine - Wiktionary, the free dictionary
May 22, 2025 · To observe or inspect carefully or critically. He examined the crime scene for clues. She examined the hair sample under a microscope.
examine verb - Definition, pictures, pronunciation and usage …
to consider or study an idea, a subject, etc. very carefully. examine something This study sets out to examine in detail the possible effects of climate change. Her new show critically examines …
Examine - Definition, Meaning & Synonyms | Vocabulary.com
The verb examine means to study something carefully and in great detail. You can examine a book, a painting, a person’s face and so on. Right now, you are examining the meaning of …
Examine - definition of examine by The Free Dictionary
1. to inspect or scrutinize carefully: to examine merchandise. 2. to observe, test, or investigate (a person's body or any part of it), esp. in order to evaluate general health or determine the …
EXAMINE Synonyms: 69 Similar and Opposite Words - Merriam-Webster
Some common synonyms of examine are inspect, scan, and scrutinize. While all these words mean "to look at or over," examine suggests a scrutiny in order to determine the nature, …
EXAMINE Definition & Meaning - Merriam-Webster
scrutinize, scan, inspect, examine mean to look at or over. scrutinize stresses close attention to minute detail. scan implies a surveying from point to point often suggesting a cursory overall …
EXAMINE | English meaning - Cambridge Dictionary
examine someone/something for something Forensic scientists are examining the wreckage for clues about the cause of the explosion. The council is to examine ways of reducing traffic in …
78 Synonyms & Antonyms for EXAMINES - Thesaurus.com
Find 78 different ways to say EXAMINES, along with antonyms, related words, and example sentences at Thesaurus.com.
EXAMINE definition and meaning | Collins English Dictionary
If a doctor examines you, he or she looks at your body, feels it, or does simple tests in order to check how healthy you are.
EXAMINE Definition & Meaning - Dictionary.com
Examine definition: to inspect or scrutinize carefully.. See examples of EXAMINE used in a sentence.
examine - Wiktionary, the free dictionary
May 22, 2025 · To observe or inspect carefully or critically. He examined the crime scene for clues. She examined the hair sample under a microscope.
examine verb - Definition, pictures, pronunciation and usage …
to consider or study an idea, a subject, etc. very carefully. examine something This study sets out to examine in detail the possible effects of climate change. Her new show critically examines …
Examine - Definition, Meaning & Synonyms | Vocabulary.com
The verb examine means to study something carefully and in great detail. You can examine a book, a painting, a person’s face and so on. Right now, you are examining the meaning of …
Examine - definition of examine by The Free Dictionary
1. to inspect or scrutinize carefully: to examine merchandise. 2. to observe, test, or investigate (a person's body or any part of it), esp. in order to evaluate general health or determine the …
EXAMINE Synonyms: 69 Similar and Opposite Words - Merriam-Webster
Some common synonyms of examine are inspect, scan, and scrutinize. While all these words mean "to look at or over," examine suggests a scrutiny in order to determine the nature, …