Saya seorang dokter. Saya tidak pernah menyangka suatu hari akan menjadi dokter perawat untuk isteri saya sendiri ketika saya menjadi dokter.
Saya dan isteri berkenalan melalui kencan buta kemudian menikah.
Pada masa itu, jarang sekali ada pasangan yang menikah setelah berpacaran.
Banyak di antara mereka yang menikah melalui perantara mak comblang, dan kemudian menikah jika merasa cocok satu sama lain.
Demikian juga saya dan isteri yang kemudian menikah melalui perantara mak comblang ketika itu.
Jujur saja, dasar dari hubungan itu tidaklah dalam, dan saya juga tidak pernah membayangkan tentang cinta atau tidak, karena menurut saya, hal ini agak menggelikan.
Saat saya menikah, saya hanya ingin ada seorang wanita yang mengurus pekerjaan rumah tangga. Bagaimana pun tetap akan menikah juga, jadi menikah atau tidak, yang penting dicocok-cocokkan saja.
Kemudian, saya melanjutkan program studi kedokteran, sementara biaya pengeluaran keluarga semuanya mengandalkan penghasilan isteri.
Meski dulu saya merasa isteri saya sangat menderita karena itu, tapi kemudian saya berpikir bahwa selama saya bisa mencari uang, kelak saya akan memberinya lingkungan hidup yang menyenangkan.
Beban psikologis semacam ini membuat rasa bersalah saya bisa ditekan seminimal mungkin.
Belakangan saya belajar kedokteran dan magang di rumah sakit. Pada awalnya memang tidak seberapa penghasilannya, tapi setelah magang bertahun-tahun kemudian, kini telah menjadi seorang dokter spesialis.
Namun, saya tak menyangka, isteri saya merasa tidak nyaman akhir-akhir ini. Atas saran saya, dia melakukan pemeriksaan fisik secara rinci, dan hasilnya ternyata isteri saya menderita kanker payudara.
Demi merawat dirinya, saya pun menjadi dokter yang merawatnya, tapi menurut saya, dia harus mengangkat salah satu dadanya untuk bertahan hidup.
Namun, jika diangkat, maka saya harus menghadapi seorang isteri yang cacat. Dan ini yang sangat tidak saya inginkan. Jadi saya pun mengajukan cerai kepadanya.
Isteri saya menangis sampai-sampai seisi rumah sakit tahu saya akan menceraikannya, hingga akhirnya saya memindahkannya ke rumah sakit lain.
Setelah bercerai, saya pun tidak pernah lagi mempedulikannya. Tapi tak disangka, saya bertemu lagi dengan mantan isteriku setengah tahun kemudian.
Saat itu, dia juga membawa seorang pria ke rumah sakit kami, dan saya baru tahu dia telah operasi pengangkatan payudara, tapi tak lama setelah keluar dari rumah sakit, mantan majikannya pun melamarnya setelah tahu tentang kabar perceraiannya.
Dan yang lebih membingungkan, ternyata dia tak mempermasalahkan mantan isteri saya itu adalah wanita yang tak sempurna secara fisik!
Suaminya saat ini adalah seorang profesor di salah satu universitas, istrinya meninggal muda, anaknya juga sukses dalam karirnya, dan sekarang berada di luar negeri.
Saya tak menyangkan dia membawa pria itu ke rumah sakit tempat praktik saya, bukankah ini sengaja mempermalukan saya?
Sekarang saya menjadi lelucon dan sindiran di rumah sakit. (jhn/rp)
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.
