Dia beruntung terlahir dari keluarga kaya. Di usiaku yang ke-20 tahun ini, ibunya selalu Berpesan : Ibu tidak peduli kamu berpacaran dengan siapa pun, tapi yang penting, pasangan hidupmu kelak bukan gadis yang silau dengan harta kekayaan.
Dia tipe pria yang suka bergonta ganti pasangan. Dia pernah berpacaran dengan tiga cewek sebelum berusia 22 tahun, tapi mendapati mereka semua sepertinya hanya tertarik pada harta kekayaan keluarganya.
Pacarnya selalu meminta dia membayar semua keinginan dan kesenangan duniawinya, misalnya membelikan tas bermerk, pakaian mahal dan semacamnya. Dalam satu bulan pacarnya telah menguras kantongnya sekitar 65 juta rupiah.
Di usianya ke 23 tahun sekarang, dia berkenalan dengan seorang gadis manis bernama Sisi, dan tentu saja gadis itu dia pacari.
Secara ekonomi, kondisi keluarga Sisi memang cukup memprihatinkan, ayahnya cacat, sementara ibunya sakit-sakitan dan menanam sayur di kebun sendiri, dan menjual sayuran itu untuk menghidupi keluarga.
Tapi orangnya sangat baik, dan pekerja keras. Dia tertarik oleh energi positif yang terpancar dari gadis itu.
Karena kondisi keluarganya sangat memprihatinkan, dan dia bermaksud menguji seperti apa tipe ceweknya itu, jadi dia tidak pernah menceritakan tentang keluarganya yang kaya raya.
Setelah tinggal bersamanya, dia pun bekerja, tapi gajinya sangat rendah. Karena itulah, dia pun mengundurkan diri setelah satu bulan bekerja.
Sementara Sisi sangat rajin dan ulet, merangkap dua pekerjaan seklaigus, sebagian dari penghasilannya dikirim untuk orangtuanya, sebagian lagi membantunya membayar biaya kontrakan, bahkan memberinya biaya hidup, dan membantumnya mencari pekerjaan untuknya.
Sisi juga selalu mendorong semangatnya.
Dia juga tampaknya tidak ingin mengecewan Sisi, dia membantu memasak, mencuci pakaian, dan dia merasa sangat bahagia selama bersama Sisi.
Sejujurnya, mungkin karena dia tidak terbiasa bekerja untuk orang lain, jadi setiap pekerjaannya selalu tidak bisa bertahan lama.
Setiap bulan, ibunya selalu mentransfer uang untuknya, tapi karena takut ketahuan, jadi dia tidak pernah menggunakan uang itu.
Untuk biaya hidup sehari-hari, Sisi yang menanggung semuanya, dan dia bermaksud mengembalikannya kelak setelah dia menikah dengan Sisi.
Setelah berlangsung selama dua tahun hidup bersama, dia pun mengungkapkan secara terus terang bahwa dia berasal dari keluarga kaya, namun, reaksi Sisi biasa-biasa saja, tidak menunjukkan banyak kegembiraan.
Hari itu, ibunya Sisi datang menemuinya, dan saat itu Sisi bermaksud meminjam uang kepadanya dengan alasan ibunya butuh uang untuk periksa ke dokter.
Dia pun berpikir apakah Sisi sudah tahu kalau dia punya uang. Apalagi jumlah uang yang mau dipinjamnya tergolong besar sekitar 15 juta rupiah. Tapi dia tidak memberikannya, dan Sisi pun marah saat itu lalu mengusulkan untuk putus saja.
Sementara dia juga marah dan mengabaikannya. Akhirnya, Sisi sendiri yang membawa ibunya ke rumah sakit.
Setelah kejadian itu, dia merasa sangat bersalah, lalu dia pun ke rumah sakit menjenguk ibu Sisi sambil membawa buah-buahan.
Tapi Sisi tidak melarangnya bertemu dengan ibunya dan mengatakan bahwa mereka sudah putus, dan memintanya untuk tidak mengganggu hidupnya lagi.
Sisi benar-benar tega, pikirnya….sama sekali tidak memberinya kesempaan untuk menjelaskannya.
Dia pikir Sisi masih kesal dan marah, lalu dia pun mengabaikannya selama tiga bulan, tapi tiba-tiba dia mendengar kabar bahwa Sisi akan menikah.
The relevant quote from the Oxford on-line wordbook defines AN assurance as “a positive declaration supposed to relinquish confidence; a promise.” From identical supply, engagement is outlined as “An arrangement to try to to one thing or go somewhere at a hard and fast time.”
It is of important importance for auditors to think about the definition of AN assurance engagement victimization non-audit jargon as this can facilitate them to urge AN understanding on what a commoner (the general public United Nations agency ar the bulk users of economic statements) understand the audit task to comprise of ANd thus acquire an understanding of however important their duties ar, and the way watchful they need to be in acting those duties entrusted to them. As such, the pure English definition are going to be wont to outline AN assurance engagement.
By combining the oxford definition of assurance ANd engagement it will be appreciated that an assurance engagement will be construed to mean an appointment to try to to one thing (which is that the audit work) and supply a positive declaration to relinquish confidence (to the stakeholders).
IFAC definition: “Assurance engagement” suggests that AN engagement during which a professional person expresses a conclusion designed to boost the degree of confidence of the supposed users aside from the accountable party concerning the end result of the analysis or activity of a subject matter matter against criteria.
From the on top of definitions, it's quite evident that independence is very important for the subsequent reasons:
The auditor ought to be freelance from the shopper company, so the audit opinion won't be influenced by any relationship between them.
Independence could also be a state of mind or behaviour. Independence needs a freedom from bias, personal interest, previous commitment to AN interest, or susceptibleness to undue influence or pressure. this implies that AN auditor possessing the requisite state of mind can act within the correct fashion. during this context, auditors shouldn't solely be freelance in truth, however additional significantly they ought to be seen to be freelance in examining and attesting clients’ monetary statements. Precisely, auditors ar expected to be able to severally select reportage ways with none influence from their clients’ management.
Putting importance of Independence into perspective
There ar 2 recent cases within the us of America that have brought into question the that means and perception of Independence. The recent cases include: Tesco dropping its auditor once thirty two years once a vast accounting scandal was discovered leading to the dismal and resignation of key board members within the cluster. The FIFA scandal wherever the auditor was additionally the authority for the official Russia and Qatar organising committees wherever they ready the winning bids that ar currently targeted in corruption investigations within the U.S. and Suisse.
The most outstanding of those cases involves FIFA, the planet brass of football, a sport watched and supported by million if not billions over the planet and United Nations agency receive billions in support. Henry M. Robert Appleton, a former assistant us professional, a special investigations counsel with Paul Volcker’s U.N. Iraqi Oil for Food Commission Investigation and therefore the former chief of the world organization Anti-Corruption Task Force, aforementioned the auditor completely ought to have caught, and referred to as out, these alleged criminal activities. “There were adequate red flags of improper and extremely suspicious payments, still as cash transfers to and from officers et al., together with different extremely questionable activities in addition to a history of comparable problems, {that ought to|that ought to} are known which should have caused the auditors to spotlight and report on them internally, and advocate any investigation. this can be particularly the case in light-weight of the recent history of this organisation, wherever recent investigations already had found felony and corruption activity,” Appleton aforementioned.
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What is AN assurance engagement?
The relevant quote from the Oxford on-line wordbook defines AN assurance as “a positive declaration supposed to relinquish confidence; a promise.” From identical supply, engagement is outlined as “An arrangement to try to to one thing or go somewhere at a hard and fast time.”
It is of important importance for auditors to think about the definition of AN assurance engagement victimization non-audit jargon as this can facilitate them to urge AN understanding on what a commoner (the general public United Nations agency ar the bulk users of economic statements) understand the audit task to comprise of ANd thus acquire an understanding of however important their duties ar, and the way watchful they need to be in acting those duties entrusted to them. As such, the pure English definition are going to be wont to outline AN assurance engagement.
By combining the oxford definition of assurance ANd engagement it will be appreciated that an assurance engagement will be construed to mean an appointment to try to to one thing (which is that the audit work) and supply a positive declaration to relinquish confidence (to the stakeholders).
IFAC definition: “Assurance engagement” suggests that AN engagement during which a professional person expresses a conclusion designed to boost the degree of confidence of the supposed users aside from the accountable party concerning the end result of the analysis or activity of a subject matter matter against criteria.
From the on top of definitions, it's quite evident that independence is very important for the subsequent reasons:
The auditor ought to be freelance from the shopper company, so the audit opinion won't be influenced by any relationship between them.
The need for independence arises as a result of, in several cases, users of economic statements and different third parties don't have adequate info or information to know what's contained in an exceedingly company’s annual accounts. Thus, they trust the auditor’s freelance assessment. Public confidence in monetary markets and therefore the conduct of public interest entities depends part on the credibleness of the opinions and reports given by auditors in relation with monetary audits.
What is Independence?
Independence could also be a state of mind or behaviour. Independence needs a freedom from bias, personal interest, previous commitment to AN interest, or susceptibleness to undue influence or pressure. this implies that AN auditor possessing the requisite state of mind can act within the correct fashion. during this context, auditors shouldn't solely be freelance in truth, however additional significantly they ought to be seen to be freelance in examining and attesting clients’ monetary statements. Precisely, auditors ar expected to be able to severally select reportage ways with none influence from their clients’ management.
Putting importance of Independence into perspective
There ar 2 recent cases within the us of America that have brought into question the that means and perception of Independence. The recent cases include: Tesco dropping its auditor once thirty two years once a vast accounting scandal was discovered leading to the dismal and resignation of key board members within the cluster. The FIFA scandal wherever the auditor was additionally the authority for the official Russia and Qatar organising committees wherever they ready the winning bids that ar currently targeted in corruption investigations within the U.S. and Suisse.
The most outstanding of those cases involves FIFA, the planet brass of football, a sport watched and supported by million if not billions over the planet and United Nations agency receive billions in support. Henry M. Robert Appleton, a former assistant us professional, a special investigations counsel with Paul Volcker’s U.N. Iraqi Oil for Food Commission Investigation and therefore the former chief of the world organization Anti-Corruption Task Force, aforementioned the auditor completely ought to have caught, and referred to as out, these alleged criminal activities. “There were adequate red flags of improper and extremely suspicious payments, still as cash transfers to and from officers et al., together with different extremely questionable activities in addition to a history of comparable problems, {that ought to|that ought to} are known which should have caused the auditors to spotlight and report on them internally, and advocate any investigation. this can be particularly the case in light-weight of the recent history of this organisation, wherever recent investigations already had found felony and corruption activity,” Appleton aforementioned.
