TRIBUNWOW.COM - Pasangan suami istri yang menikah pada musim panas tahun ini tak menyangka akan takdir mereka.
Ialah Heidi dan Ed Savitt, yang baru saja mengetahui fakta mengejutkan 20 tahun yang lalu.
Keduanya bertemu tahun 2011 di Newcastle University.
Saat itu, Ed merupakan pemilik dari DropShot Coffee, mempelajari Psikologi dan Bisnis sementara Heidi mempelajari Ekonomi dan manajemen.
Keduanya pertama kali berbicara saat Ed pindah ke asrama mahasiswa di mana Heidi tinggal.
Hubungan Ed dan Heidi pun terus berlanjut hingga akhirnya menjalin asmara.
Hingga suatu hari, keduanya makan malam bersama dengan membawa sang ibu di Wandsworth, London.
Fiona Savitt berbincang dengan ibunda dari Heidi, Kay Parker, tentang liburan penuh cinta.
Saat itu, Kay mengatakan jika Heidi memiliki kekasih saat liburan saat berusia enam tahun.
'Kekasih' dari Heidi itu bernama Ed dan mereka selalu bermain bersama juga berpegangan tangan selama dua minggu liburan.
Saat itu mereka mengira cerita liburan tersebut merupakan hal yang aneh, bahkan Fiona sampai menjatuhkan gelasnya karena terkejut.
Sayangnya, percakapan itu segera berganti ke topik lainnya.
Dua minggu setelah pertemuan itu, Kay tengah berada di loteng rumahnya dan menemukan album liburan saat berada di Gumbet, Turki.
Foto itu diambil pada Juli 1997 yang mana anaknya, Heidi, berdampingan dengan seorang anak laki-laki.
Kay terkejut dan mengusap debu dalam foto itu, setelah diamati, anak laki-laki itu adalah Ed.
"Aku menjerit, itu tak nyata!," ungkap Kay.
Kay pun langsung mengirimnya ke Fiona dan foto-foto masa kecil Heidi dan Ed pun terungkap.
"Tidak ada satupun yang berpikir Heidi dan Ed bertemu sebelum kuliah. Tapi selama liburan dulu, keduanya selalu mengenggam tangan," tutur Kay.
Heidi dan Ed rupanya tak terpisahkan sejak kecil hingga akhirnya menikah.
"Ini adalah hal gila! Kita menikah dan berbagi hidup bersama, tapi tak pernah menyadari tentang masa lalu itu," terang Heidi.
Heidi dan Ed menikah pada Agustus lalu di Haddon Hall, sebuah rumah bangsawan Derbyshire yang berasal dari abad ke-12.
Kini, keluarga dari Heidi dan Ed pun sering berlibur bersama karena saat berlibur di Turki, semuanya sudah saling bertemu.
"Itu merupakan cerita yang luar biasa!," ungkap Kay. (*)
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.
