Seperti kata pepatah, “Meski sepahit apa pun, orang tua juga tidak akan membuat anaknya ikut menderita”.
Demi membesarkan anak-anak dan membiayai sekolah mereka, banyak orang tua yang tidak segan-segan mengorbankan segalanya demi mereka.
Baru-baru ini, ada sebuah kisah memilukan di Provinsi Anhui, Tiongkok.
Agar supaya anak mereka yang sedang sekolah di luar daerah memiliki biaya hidup sehari-hari, Gao Guang Lin (baca Kao Kuang Lin) yang tidak bisa melihat ini mengemis sepanjang jalan bersama dengan isterinya.
Kemudian sambil memeluk setumpukan uang koin dari pemberian orang-orang dermawan, suami isteri ini lalu ke sebuah bank untuk menukarnya.
Namun tak disangka mereka dianggap sengaja mencari masalah/mempersulit dan menolaknya.
Gao Guanglin yang berusia 49 tahun tidak bisa melihat, sementara Wang Fang, isterinya yang berusia 54 tahun juga tidak bisa bergerak leluasa karena masalah pada kakinya.
Sejak kemarau pada akhir Juli tahun lalu, sawah dan ladang gandum yang menopang kehidupan keluarga gagal panen.
Sementara anak mereka yang sekolah di luar daerah butuh biaya hidup sehari-hari, untuk itu mereka pun terpaksa mengemis, kemudian menukar koin-koin recehan itu ke bank.
Selama mengembara sebagai pengemis, malamnya suami isteri tidur di bawah jembatan.
Gao yang buta tapi terampil dalam menyulam tas mungil akan memberikan souvenir itu kepada oang-orang yang ikhlas menyumbangkan uangnya untuk mereka.
Namun, ketika mereka mengumpulkan cukup banyak koin, banyak bank yang menolak mereka.
Sampai pada akhirnya, Postal Savings Bank of China di Huang shi bersedia menerima pertukaran uang koin mereka.
Petugas bank yang melihat hidup mereka yang sulit, ditambah lagi butuh waktu yang cukup lama untuk menghitung koinnya, lalu memesan nasi kotak untuk mereka.
Sejumlah besar koin-koin yang mereka kumpulkan bernilai satu sen, yang juga bercampur dengan denominasi lainnya.
Jumlah koin yang sangat banyak tampak tertata rapi di atas meja, saat petugas bank sedang menghitung jumlah total koinnya, pasangan ini memanfaatkan waktu itu untuk makan, dan menyulam tas mungil.
Akhirnya, bank tersebut menyelesaikan hitungannya hingga malam dengan total lebih dari 3.000 koin senilai sekitar 300 yuan atau setara Rp. 615 ribu.
Kemudian pasutri ini mengirimkan uang itu untuk kedua anaknya di luar daerah.
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.
