( ' ' (6-6 (6/%& A ' (6 -& (6 - & & (& %& (6-6 (6 $&&&
|
|
- Matthew Emory Fletcher
- 6 years ago
- Views:
Transcription
1 #$#% &'
2 & ( ' (6/%& A ' (6 -& (6 - & & (& %& " ) >? + &'0&8' (6 $&&&! =
3 ( ' ' & '& &5 % & &67( 5 / 8(0 2 -& 9% + ::;'( 0 (..0 )*'+++, -./&, /. */ / 0' & /' 1. 2-&3& ' 4
4 Crowe Horwath New Zealand Audit Partnership Member Crowe Horwath International Level 29, 188 Quay Street Auckland Central 1010 New Zealand Tel Fax INDEPENDENT AUDITOR S REPORT To the Readers of the Financial Statements of Canoe Racing New Zealand Inc Report on the Financial Statements We have audited the financial statements of Canoe Racing New Zealand Inc on pages 4 to 11, which comprise the statement of financial position as at 31 December, 2014, the statement of financial performance, and statement of movements in equity for the year then ended, and a summary of significant accounting policies and other explanatory information. Board s Responsibility for the Financial Statements The Board is responsible for the preparation of financial statements in accordance with generally accepted accounting practice in New Zealand and that give a true and fair view of the matters to which they relate and for such internal control as the Board determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing (New Zealand). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation of the financial statements that give a true and fair view of the matters to which they relate in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates, as well as evaluating the presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Our firm prepares the year end statutory financial statements. We have no other relationship with, or interests in, the incorporated society. Crowe Horwath New Zealand Audit Partnership is a member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath is a separate and independent legal entity.
5 Crowe Horwath New Zealand Audit Partnership Member Crowe Horwath International Level 29, 188 Quay Street Auckland Central 1010 New Zealand Tel Fax Opinion In our opinion, the financial statements on pages 4 to 11: comply with generally accepted accounting practice in New Zealand; give a true and fair view of the financial position of Canoe Racing New Zealand Inc as at 31 December, 2014 and the results of its financial performance for the year ended on that date. Report on Other Legal and Regulatory Requirements We have obtained all the information and explanations that we have required. In our opinion proper accounting records have been kept by Canoe Racing New Zealand Inc as far as appears from an examination of those records. Crowe Horwath New Zealand Audit Partnership CHARTERED ACCOUNTANTS 11 February 2015 Crowe Horwath New Zealand Audit Partnership is a member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath is a separate and independent legal entity.
6 %! 55+> $&& " # #$% 35?)"5!+4 &'(" % )* " +,% >!5?? &'(" % )* " +,% >!5?? "
7 (6/%& A ' -./0 $#+ +$$ "?5:+ (&B36 4 " +,% >!5?? )'112.* " +,% >!5?? './0,!$ >+?5?>> )
8
9 (6 - & 1.0 &( ' &( &+!:& )*'+++= &0 6 && 6 &&' & &&6 = 5 && & & &= '1 ( ' &A 6' ' =( ' A 6 && & & ' ' &=( '&0 %6% 66 && &= 6 & '66&66 66 & % = 1 %& &&6& %%' ( '= 6' 70 7'./ $&&&&5&& = &&& &' $!!?%& &6 %&66 6'5A = & &6&, ' 58 1.& & D!=!E )=!F /D & & D!=!F 866 A & D =!E:!=!F.90&A & D )="E>?=!F 2-6A & D =!E>!=!F 7& & D )!=!F )-81' & %$ &%&& '1%.'= 9&)*"9&)% %$&& &61(=7 5&&& & %&61( $ 6 %&'& & & %61(=?
10 (6 - & :0) & & 6 &%% &6$ 6& = '&& $ 5$% & & 6&& & &66 6= 87' %& &= &% & && & && % &'&= :
11 & (& -1 &&, 66 &, 5>!! & % $! 5:! 8!! :!5> 2-( $,$! 5!!5):? 8E! +++ :+5+ - 'G9 +, )?5!!! (. + 5"" (&&, )5!!! # 5": 2-(E-1@& # $+ )5 '& $ + +5)?! & "5 +> &, 5"): (.& &&%& $+, E )'-1! 55+> -.* (&B36 4.6$ &&6, &&6(% &, $!,,, # $# &G/, $ ( & $!,,,$# (66, 9&&(6 $&&& 3,! 86 +# 9& $ # 8$&& + +,# ## )'-.* # #$ +, # +
12 & (& 70 7'./ ' 70 7'./ 8 6'.& /D & 866 A.90&A 2-6A 7& "5!>?!5))>!5) ) 5" )5) :?5>) )?5? 5:""?>5+: >5? + ))5+) >5""? #$ #,,, +:5: )5::) "5+! )5>)!5+!5)+) ")5!! 5? )?5! +5>? "5" 5 )"!# #$ $ + ' 70 7'./ 8 6'.& >:5 +"!5 ") /D &!5) ) 5?)) 866 A "5! )5: +.90&A )>5!> "5 2-6A >5 :5:! 7& ")5+) :5?!!!+ +! # $# >?5> >!!5>>: 5)!>?5!+ 5?>:!5) " 5?> 5+! )!5): 5? >5>+" :5?!,, ++.&,,$!5 ") /D & 5?)) 866 A + $, )5: +.90&A! "5 2-6A $ +# :5:! 7& $ + :5?!! )',,, "+5>+, ' &%6% 63!, 4= $ 4' &6 3!, 4=!
13 & (& + 1'7 &66 6 =! - & / & $ &:!)= E &% &'&6&, - #!!5! E- 3 5+:! )'- #! 5!!
14 ;87 -)'( 9' # $+ )5.* 6& +, :5?" && 3 5!! & + $, E 1$&& $,$ >)5:? 2-&&, " 2-(E-1( # $+ )5 && +!, 5??+!,!5:?! D $&&,, +5">) D $,+, 5>! )'.* ##?"5:> -)'( ", +% 3 5)!4
15 ;87 - <'<'8.* 6&G$& $##!+5) : &, 5! '& $!# " ) 1$&& #!$+ )5?> / $&& +## 5!! & +! 5:+ 86!?? ( E && +# E $! +?5) D $&&! + "5+ D +, :5+ )'.* #$ + "5!?) - "#$ +% 3"5!?)4
16 ; '.* 6& + +! )5) 1$&&! 5": / $&& 3 )" & 3 :"> $ 5)> D $&& $! ")) D $?: )'.*!#$ 5):! - ' "!#$% 3 5):!4 "
17 ;87 - '.* 6& 3 >5:?: '& 3 5? 1$&& 3 5 +) & 3??? %G 3 :5""? D $&& 3 + D 3 5>>) )'.* 3 5)) &'(" %' 3 3 5)) 4 )
18 58<'8 + # )5)+!.* 6&G$& $ E '& $ 5>"+ 1$&& # 5! &,! :? 86!! 5++ %G #?5 :) )'.* $+ >5!! 58<'8 " +#% 3)!+4 >
19 &' 8 # + 5:+ 2-( + )!5)+) +! )5 &, 5"): )' + +?5+.* 6& $!,+ E &! $!$ E -/(& & #!,! ))5 + 1$&& # > -&&& +, E &&G/ &! 5)) &&, )5!+ %G + E D $&& ++?? )'.* +$ $ >5> &'&' " #% :5!?
20 . &' 8,,! 8E $ 5 ) - 'G9 3 +5!!! '&,$ 5 )+ & "5 +> )' +!, ":5:!.* &G(6'. $!5 & $#?5 1$&& + +# )5 /&G- H& +, +5!> %G $# 5""+ D2 5) )'.* >5>> &'(" %&' ",% 5>"" :
21 . &'4 8!+,?> 8E!?5)!! '&!!+ >5: > )' + $ "5"!.* &G(6'. "5??! 1$&&!+$ "5+ /&G- H& $ " %G $ 5)? D2 +,? + )'.* 5 &'&'4 #,# 5+: +
22 . &'4 8!+, +) 8E :5)!! '&!!5 > )' #,! +5.* &G(6'. $ )5"! 1$&&, +,! 5>" /&G- H& E %G # 5)! D2! 5!) )'.* #!$ 5)> &'&'4 + #+?5:>"!
23 . &8'1 8 ",% 5+ 8E 3 )?! '& 3 >5 > )' ",% +5?).* 1$&& 3 +! %G 3 :5)>) )'.* 3 +5"?) &'(" %&8'1 ",% >!
24 . -&' 8 5:?) '& $, )+ )' $, 5"".* &G(6'., 5! )'.*, 5! &'-& ' +"
25 >! '&! 5+)! )'! 5)?!.* %/ 3 ) 1$&&! >> /&G- H& +, :>? %G $!+ 5? D2 $ E )'.* $ 5:! &'(" %8 "!%?>+
26 . 58' 8 E '&,# 5"!+ )' 5"!+.* &G(6'. >!! %G E D2, E )'.*! >!! &'58' # :!+ "
27 =(> '3- ' 8! $ )5+) $+ + )>5!:+ )', #$!:5!.* 6& >5++: & # >5:! '& 3 5+? 1$&&! :5+ / $&&! E &!, 5:! 86 $,,!5?>> && # # 5"?+ %G, #!+ >5+ D $&& $,# 5!>" D # )5":> )'.* #+ )5! &'(" %'3- ' "$ +% 3?5>4 )
28 =(> ' #$ ">5>?.* 6& $ +5):> '& 5! ) 1$&&!! 5:+! &,! )! 86,!! E ( 3! && 3 > %G,!5:! D $&& +?+ )'.*,, ")5) &'(" %' ",,#% 5" >
29 &? (.& &&%& $+, E.*.%, +# E &, E - 9& +, E )'.* $+, E &'(" % "% E?
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
31 -8 66 & 5)!! 5>!! & % 5>": 5:! 8 5+)!?5") 2-( 5 5)? 5 "+5++ 8E "?5??? >!5 : - '?5)!! :5!!! (.8$&& "5? 5"" (&& )5!!! )5!!! )'-8 $# $,#.*.& 3! &! $ 9% &, $$, &E 3 & $ + $!+.0& #, #,# $&&! +$, 6$&& 3! B/ &,,,! 1%! +$ # +, &,, $ # & # + I (%,! 9$&& $!+, #+, /0 3 /D + +#+,,, # $# - 5-&G( '!# # #! # # &G/, $ ( & $!,+,$# (66, & 3!#, 5&G +!+ %G $ +$! + -B/, 3 $- &! 3 '1 B9&& "$% 3-6&& %!+ 1$&&,,, 9&&(6 $&&& 3,! &&G/ & 3 # +$! $!! &'(" % " +,% $ ++ +
32 (6 $&&& - 9(4 7 -' - ' ' = <6 ' ' 7 1 <6 DJI1'! K93&4 5!! 5+ >: E E E )=!FD " > DJI1'B7! K93&4 5!! 5+ >: E E E )=!FD " > DJI! /3&4 5!! 5+ >: E E E )=!FD " > DJI"( 93!!?43&4 5:::!5:): 5!! E E E )=!FD )!: 5) DJI ( %/3I94 "5: : 5)!> 5 E E E )=!FD! ++ (63I94 "5 >? 5+: 5"+ E E E "=!FD " 5! ) I6& K9G%31'4 5) 5? 5 ": E E E!=!FD )! ++: I6& K9G%31'4 5) 5? 5 ": E E E!=!FD )! ++: I6& K9G%31'4 5) 5? 5 ": E E E!=!FD )! ++: I6& K9G%31'4 5) 5? 5 ": E E E!=!FD )! ++: I/31'4 5)" 5?:+ 5?) E E E!=!FD )! 5"! I(31'4= 5) 5? 5 ": E E E!=!FD )! ++: I(31'4 5) 5? 5 ": E E E!=!FD )! ++: I(31'4 5) 5? 5 ": E E E!=!FD )! ++: I"(3I94 :5?" "5") "5 > E E E!=!FD :>) 5"> I"(3I94 :5?" "5") "5 > E E E!=!FD :>) 5"> I 1B7 /L "5)> 5 5 E E E!=!FD "> 5:)! I.0KK9L "5)> 5 5 E E E!=!FD "> 5:)! I".09L"$6&&5 +5)!> "5>+ "5:>? E E E!=!FD +? 5:+" I".09L"$6&&5$ &%&5$6&5 +5)!> "5>+ "5:>? E E E!=!FD +? 5:+" I ;9. "5>!+ 5?): 5:) E E E!=!FD )?! 5 : IE "")EI;/9 5:: :>) 5+) E E E!=!FD )+ 5> I;$? 5>> 5?!5 + E E E!=!FD "5> >5: I ;$"?5" 5 :: "5?)> E E E!=!FD 5+) 5:!) I"DA & +5)+! 5>! >5+>! E E E!=!FD 5+ 5)>: I-((& "5:>+ >)" "5 ) E E E!=!FD :" 5? ;I 9& /" E E E )5!+ E E!=!FD :") "5+" ;I9& /" E E E 5:! E E!=!FD >+ 5? ;I9& /" E E E 5:! E E!=!FD >+ 5? ;I9& /" E E E 5:! E E!=!FD >+ 5? ;I/9& /" E E E 5:! E E!=!FD >+ 5? DA &I"1& /" E E E!5?" E E!=!FD 5:! :5+" ;I9& " E E E 5:! E E!=!FD "?+ 5?! ;I 9& " E E E "5:!! E E!=!FD? "5!?? DA &I"1& " E E E!5?" E E!=!FD 5>+ +5 DA &I"1& " E E E!5?" E E!=!FD 5"" +5!! I-(( & /'" E E E )5 :? E E!=!FD?! "5)?? )' >:5 +" >?5> >!!5>>: >)5?? E E!5))> )5::)!
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
Period from October 1, 2013 to September 30, 2014
Assurance Report on Controls Placed in Operation and Tests of Operating Effectiveness ISAE 3402 Type 2 Period from October 1, 2013 to September 30, 2014 Frankfurt/Main Table of Contents SECTION I Independent
More informationHong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance
Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance Examinable Auditing Standards December 2017 Session and June 2018 session This document contains the
More informationTHE CARTER CENTER, INC. Supporting Psychosocial Health and Resilience in Liberia Project from the International Development Association (World Bank)
Supporting Psychosocial Health and Resilience in Liberia Project Statements of Revenue and Expenses Years Ended June 30, 2017 and 2016 (With Independent Auditors Report Thereon) KPMG LLP Suite 2000 303
More informationAudit Guidelines Super Audio CD Player Patent License Agreement
EXHIBIT C1 Audit Guidelines Super Audio CD Player Patent License Agreement These audit guidelines are designed to lay down basic elements for the audits to be performed by Licensee s auditors. 1. Auditor
More informationIndependent Accountant s Report
Tel: 314-889-1100 Fax: 314-889-1101 www.bdo.com 101 South Hanley Road, Suite 800 St. Louis, MO 63105 Independent Accountant s Report To the Management of Visa U.S.A. Inc. ( Visa ): We have examined Visa
More informationADVANCED AUDIT AND ASSURANCE
ADVANCED AUDIT AND ASSURANCE CPA PROGRAM SUBJECT OUTLINE The Advanced Audit and Assurance subject provides a body of knowledge for you to understand the nature and diversity of audit and assurance engagements.
More informationINTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS CONTENTS
INTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of
More informationInternational Standard on Auditing (Ireland) 505 External Confirmations
International Standard on Auditing (Ireland) 505 External Confirmations MISSION To contribute to Ireland having a strong regulatory environment in which to do business by supervising and promoting high
More informationREPORT OF THE INDEPENDENT ACCOUNTANT
Tel: 314-889-1100 Fax: 314-889-1101 www.bdo.com 101 South Hanley Road, Suite 800 St. Louis, MO 63105 REPORT OF THE INDEPENDENT ACCOUNTANT To the Management of CertiPath, Inc.: We have examined CertiPath,
More informationCalifornia ISO Audit Results for 2011 SSAE 16 & Looking Forward for 2012 December 15, 2011
www.pwc.com California ISO Audit Results for 2011 SSAE 16 & Looking Forward for 2012 December 15, 2011 Agenda SSAE 16 Background Results of Audit Scope of Audit Looking Forward Closing Thoughts Slide 1
More informationReport of Independent Accountants
Report of Independent Accountants S.C. certsign S.A. B-dul Timisoara nr. 5A Sector 6, Bucharest, ZIP 061301, Romania We have examined the accompanying assertion 1 made by the management of S.C. certsign
More informationAudit Considerations Relating to an Entity Using a Service Organization
An Entity Using a Service Organization 355 AU-C Section 402 Audit Considerations Relating to an Entity Using a Service Organization Source: SAS No. 122; SAS No. 128; SAS No. 130. Effective for audits of
More informationEXTERNAL CONFIRMATIONS SRI LANKA AUDITING STANDARD 505 EXTERNAL CONFIRMATIONS
SRI LANKA STANDARD 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after 01 January 2014) CONTENTS Paragraph Introduction Scope of this SLAuS... 1 External
More informationError! No text of specified style in document.
Error! No text of specified style in document. Error! Use the Home tab to apply Section title to the text that you want to appear here. CFD Independent Auditor Report on CFD Allocation Round 2 4 September
More informationWithin our recommendations for editorial changes, additions are noted in bold underline and deletions in strike-through.
1633 Broadway New York, NY 10019-6754 Mr. Jim Sylph Executive Director, Professional Standards International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, NY 10017 Dear Mr. Sylph: We
More informationInternational Standard on Auditing (UK) 505
Standard Audit and Assurance Financial Reporting Council July 2017 International Standard on Auditing (UK) 505 External Confi rmations The FRC s mission is to promote transparency and integrity in business.
More informationIndependent Accountant s Report
KPMG LLP Mission Towers I Suite 100 3975 Freedom Circle Drive Santa Clara, CA 95054 To the Management of Starfield Technologies, LLC: Independent Accountant s Report We have examined Starfield Technologies,
More informationAdvanced Corporate Reporting. Corporate Reporting. Financial Accounting. Management in Organisations
CPA Syllabus 018: Auditing Stage: Professional 1 Subject Title: Auditing Examination Duration: 3 Hours Aim The aim of this subject is to introduce students to the concepts and principles of the audit process
More informationSAS 70 SOC 1 SOC 2 SOC 3. Type 1 Type 2
SAAABA Changes in Reports on Service Organization Controls April 18, 2012 Changes in Reports on Service Organization Controls (formerly SAS 70) April 18, 2012 Duane M. Reyhl, CPA Andrews Hooper Pavlik
More information26 February Office of the Secretary Public Company Accounting Oversight Board 1666 K Street, NW Washington, DC
3701 Algonquin Road, Suite 1010 Telephone: 847.253.1545 Rolling Meadows, Illinois 60008, USA Facsimile: 847.253.1443 Web Sites: www.isaca.org and www.itgi.org 26 February 2007 Office of the Secretary Public
More informationRe: Exposure Draft Proposed ISAE 3402 on Assurance Reports on Controls at a Third Party Service Organization
Date Le Président Fédération Avenue d Auderghem 22-28 des Experts 1040 Bruxelles 31 May 2008 Comptables Tél. 32 (0) 2 285 40 85 Européens Fax: 32 (0) 2 231 11 12 AISBL E-mail: secretariat@fee.be Mr. Jim
More informationISACA Cincinnati Chapter March Meeting
ISACA Cincinnati Chapter March Meeting Recent and Proposed Changes to SOC Reports Impacting Service and User Organizations. March 3, 2015 Presenters: Sayontan Basu-Mallick Lori Johnson Agenda SOCR Overview
More informationNZQA registered unit standard 8086 version 7 Page 1 of 5. Demonstrate knowledge required for quality auditing
Page 1 of 5 Title Demonstrate knowledge required for quality auditing Level 4 Credits 4 Purpose People credited with this unit standard are able to demonstrate knowledge of: quality auditing, preparation
More informationSOC Reporting / SSAE 18 Update July, 2017
SOC Reporting / SSAE 18 Update July, 2017 Agenda SOC Refresher Overview of SSAE 18 Changes to SOC 1 Changes to SOC 2 Quiz / Questions Various Types of SOC Reports SOC for Service Organizations (http://www.aicpa.org/soc4so)
More informationSOC Lessons Learned and Reporting Changes
SOC Lessons Learned and Reporting Changes Dec. 16, 2014 Your Presenters Today Arshad Ahmed, CISA, CISSP, CPA Leader of SOC and Technology Risk Services for Crowe Rod Smith, CISA, CPA Thought Leader for
More informationMETERING SERVICE PROVIDER REGISTRATION PROCEDURE (PART1)
METERING SERVICE PROVIDER REGISTRATION PROCEDURE (PART1) PREPARED BY: Metering & Settlements DOCUMENT NO: MT_MP820 VERSION NO: v008 PREPARED FOR: National Electricity Market EFFECTIVE DATE: 28 February
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA FAYETTEVILLE STATE UNIVERSITY
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA FAYETTEVILLE STATE UNIVERSITY INFORMATION TECHNOLOGY GENERAL CONTROLS INFORMATION SYSTEMS AUDIT JANUARY 2016 EXECUTIVE SUMMARY PURPOSE
More informationEUIPO Ex-ante product quality audits (trademarks and designs) Prior Checking Opinion Case
EUIPO Ex-ante product quality audits (trademarks and designs) Prior Checking Opinion Case 2016-0477 *** Organisations such as EUIPO ensure the quality of their output in different ways. One such way is
More informationBS375 AUDITING. This sample unit outline is provided by CHC for prospective and current students to assist with unit selection.
BS375 AUDITING This sample unit outline is provided by CHC for prospective and current students to assist with unit selection. Elements of this outline which may change with subsequent offerings of the
More informationAdopting SSAE 18 for SOC 1 reports
Adopting SSAE 18 for SOC 1 reports Overview Since its adoption in 2011, service auditor reports issued in accordance with SSAE 16 have become increasingly common in the marketplace. In April 2016, the
More informationMaking trust evident Reporting on controls at Service Organizations
www.pwc.com Making trust evident Reporting on controls at Service Organizations 1 Does this picture look familiar to you? User Entity A User Entity B User Entity C Introduction and background Many entities
More informationManagement Assertion Logius 2013
Logius Ministerie van Binnenlandse Zaken en koninkrijksrelaties Management Assertion Logius 2013 Date 20 March 2014 G3 G2 G3 1 Management Assertion Logius 2013 1 20 March 2014 Assertion of Management as
More informationLahore University of Management Sciences. ACCT 250 Auditing Spring Semester 2018
Lahore University of Management Sciences ACCT 250 Auditing Spring Semester 2018 Instructor Syed Zain ul Abideen / Waqar Ali Room No. SDSB room no. 442, 422 Office Hours TBA Email syed.zain@lums.edu.pk;
More informationIndependent Accountant s Report
KPMG LLP Mission Towers I Suite 100 3975 Freedom Circle Drive Santa Clara, CA 95054 To the Management of Starfield Technologies, LLC: Independent Accountant s Report We have examined Starfield Technologies,
More informationIS Audit and Assurance Guideline 2002 Organisational Independence
IS Audit and Assurance Guideline 2002 Organisational Independence The specialised nature of information systems (IS) audit and assurance and the skills necessary to perform such engagements require standards
More informationExposure Draft The Auditor s Responsibility to Consider Fraud in an Audit of Financial Statements
Chartered Accountants of Canada Comptables agréés du Canada The Canadian Institute of Chartered Accountants 277 Wellington Street West Toronto, Ontario Canada M5V 3H2 Tel: (416) 977-3222 Fax: (416) 977-8585
More informationIndependent Accountants Report. Utrecht, 28 January To the Management of GBO.Overheid:
KPMG IT Auditors P.O. Box 43004 3540 AA Utrecht The Netherlands Rijnzathe 14 3454 PV De Meern The Netherlands Telephone +31 (0)30 658 2150 Fax +31 (0)30 658 2199 Independent Accountants Report To the Management
More informationTesters vs Writers: Pen tests Quality in Assurance Projects. 10 November Defcamp7
Testers vs Writers: Pen tests Quality in Assurance Projects 10 November 2016 @ Defcamp7 Contents INTRODUCTION CONTEXT WHAT ABOUT AUDITING STANDARDS WHAT ABOUT INDEPENDENCE PEN TEST BETWEEN REGULATORY AND
More informationof decisions, on which they receive immediate feedback. The module should typically take around 6 hours to complete.
MICPA to ACCA FAQs 1. Why did MICPA and ACCA enter into this agreement? This Mutual Recognition Agreement (MRA) strengthens the already excellent relationship between the two bodies. It provides a route
More informationPEM Contents Checklist
Contents Checklist PEM Contents Checklist Below is a detailed listing of the entire contents for Update #41 dated September 2008. This is provided to allow subscribers to ensure that their binder(s) are
More informationLearning with the IIA Refreshing the profession: The New Internal Auditor. Jan Olivier 6 February 2019
Learning with the IIA Refreshing the profession: The New Internal Auditor Jan Olivier 6 February 2019 Contents title Qualifications framework CIA syllabus update Learning support Qualifications framework
More informationMODULE SPECIFICATION UNDERGRADUATE PROGRAMMES KEY FACTS
MODULE SPECIFICATION UNDERGRADUATE PROGRAMMES KEY FACTS Module name Audit and Assurance Module code AF3100 School Cass Business School Department or equivalent UG Programme UK credits 15 ECTS 7.5 Level
More informationIndependent Accountant s Report
KPMG LLP Mission Towers I Suite 100 3975 Freedom Circle Drive Santa Clara, CA 95054 To the Management of Starfield Technologies, LLC: Independent Accountant s Report We have examined Starfield Technologies,
More informationREPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS To the Management of Internet Security Research Group: Scope We have examined the assertion by the management of the Internet Security Research Group
More informationArticle II - Standards Section V - Continuing Education Requirements
Article II - Standards Section V - Continuing Education Requirements 2.5.1 CONTINUING PROFESSIONAL EDUCATION Internal auditors are responsible for maintaining their knowledge and skills. They should update
More informationHow to avoid storms in the cloud. The Australian experience and global trends
How to avoid storms in the cloud The Australian experience and global trends Discussion Topics 1. Understanding Cloud and Benefits 2. KPMG research The Australian Experience and Global Trends 3. Considerations
More informationPRIVACY NOTICE. 1.2 We may obtain or collect your Personal Data from various sources including but not limited to:
PRIVACY NOTICE This Privacy Notice is issued by BGR FOODSERVICE SDN. BHD. (445653-K) ( the Company or BFSB ) and/or its related companies, as defined in the Companies Act, 1965 (collectively Group ) pursuant
More informationAuditing and assurance
Auditing and assurance Higher School of Economics, ICEF Lecturer: Anna Pirozhkova Seminars: Tatiana Shurchkova Contacts +7 (916) 468 33 99 (Anna), ann.pirozhkova@gmail.com Target audience 4th Year students.
More informationAudit Report. The Chartered Institute of Personnel and Development (CIPD)
Audit Report The Chartered Institute of Personnel and Development (CIPD) 24 February 2015 Contents 1 Background 1 1.1 Scope 1 1.2 Audit Report and Action Plan Timescales 2 1.3 Summary of Audit Issues and
More informationACCA Certificate in Audit (RQF Level 4) Qualification specification
ACCA Certificate in Audit (RQF Level 4) Qualification specification ABOUT ACCA We re the world s most forward thinking professional accountancy body. We believe that accountancy is vital for economies
More information3/13/2015. COSO Revised: Implications for Compliance and Ethics Programs. Session Agenda. The COSO Framework
COSO Revised: Implications for Compliance and Ethics Programs Urton Anderson, CCEP Director of the Von Allmen School of Accountancy and EY Professor The University of Kentucky Session Agenda The COSO Framework
More informationThe GDPR Are you ready?
The GDPR Are you ready? kpmg.ie The GDPR - Overview The General Data Protection Regulation (GDPR) (Regulation (EU) 2016/679) will come into force from 25th May 2018, replacing the existing data protection
More informationMODULE SPECIFICATIONS
S 1. Title of the module Leading Assurance Engagements PRSN7106 2. School or partner institution which will be responsible for management of the module 3. The level of the module (e.g. Level 4, Level 5,
More informationChapter 8: SDLC Reviews and Audit Learning objectives Introduction Role of IS Auditor in SDLC
Chapter 8: SDLC Reviews and Audit... 2 8.1 Learning objectives... 2 8.1 Introduction... 2 8.2 Role of IS Auditor in SDLC... 2 8.2.1 IS Auditor as Team member... 2 8.2.2 Mid-project reviews... 3 8.2.3 Post
More informationInternational Auditing and Assurance Standards Board (IAASB) International Federation of Accountants 545 Fifth Avenue, 14 th Floor New York, NY 10017
3701 Algonquin Road, Suite 1010 Telephone: 847.253.1545 Rolling Meadows, Illinois 60008, USA Facsimile: 847.253.1443 Web Sites: www.isaca.org and www.itgi.org 25 April 2008 International Auditing and Assurance
More informationLearning Objectives. External confirmations procedures as per SA330 and SA 500 requirements
CA. Sudhir Sharma 1 Learning Objectives 1 2 3 4 External confirmations procedures as per SA330 and SA 500 requirements Management s refusal to allow auditor to send confirmation requests Results of the
More informationICAEW REPRESENTATION 68/16
ICAEW REPRESENTATION 68/16 Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1 ICAEW welcomes the opportunity to comment on the Improving the Structure of the Code of Ethics
More informationCertified Net Revenue Analyst (CNRA)
Program Introduction December 14, 2017 Andrew Holloway 2016 Crowe 2016 Crowe Horwath Horwath LLP LLP Agenda Introduce the Certified Net Revenue Analyst certification program Program Overview What is the
More informationPREPARING FOR SOC CHANGES. AN ARMANINO WHITE PAPER By Liam Collins, Partner-In-Charge, SOC Audit Practice
PREPARING FOR SOC CHANGES AN ARMANINO WHITE PAPER By Liam Collins, Partner-In-Charge, SOC Audit Practice On May 1, 2017, SSAE 18 went into effect and superseded SSAE 16. The following information is here
More informationUniversity of Jordan Jordan University Business School (JUBS)
1. Department Name: Accounting 2. Program Name: MA and MBA 3. Program Code 2 4. Course Code and Title: 1602726 Advanced Auditing 5. Course credits: 3 6. Pre-requisites: 7. Course Instructor/ Coordinator
More informationHKIB Continuing Professional Development (CPD) Scheme
HKIB Continuing Professional Development (CPD) Scheme 1. Objectives 1.1 Fellow Certified Bankers (Fellow CB) and Professional Members are required to comply with the Continuing Professional Development
More informationPECB Certified ISO Lead Auditor. Master the Audit of Occupational Health and Safety Management System (OHSMS) based on ISO 45001
Certified Lead Auditor Master the Audit of Occupational Health and Safety Management System (OHSMS) based on Why should you attend? is the first global Occupational Health and Safety Management System
More informationTools & Techniques I: New Internal Auditor
About This Course Tools & Techniques I: New Internal Auditor Course Description Learn the basics of auditing at the new internal auditor level. This course provides an overview of the life cycle of an
More informationInformation for entity management. April 2018
Information for entity management April 2018 Note to readers: The purpose of this document is to assist management with understanding the cybersecurity risk management examination that can be performed
More informationCANADIAN TIRE PRIVACY CHARTER
CANADIAN TIRE PRIVACY CHARTER Policy on Privacy of Customer Personal Information Canadian Tire is committed to protecting the privacy and security of your personal information obtained by reason of your
More informationINFORMATION TECHNOLOGY AUDIT &
One day training on INFORMATION TECHNOLOGY AUDIT & 10 th May 2018 - Mövenpick Hotel, Karachi 14 th May 2018 - Sunfort Hotel, Lahore (10:00 AM to 5:00 PM) TRAINING OVERVIEW Every time people get to hear
More informationLIST OF SUBSTANTIVE CHANGES AND ADDITIONS. PPC's Guide to Audits of Local Governments. Thirty first Edition (February 2016)
Route To: Partners Managers Staff File LIST OF SUBSTANTIVE CHANGES AND ADDITIONS PPC's Guide to Audits of Local Governments Thirty first Edition (February 2016) Highlights of This Edition The following
More informationREPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS To the Management of Starfield Technologies, LLC: Scope We have examined the assertion by the management of Starfield Technologies, LLC ( Starfield )
More informationTERMS AND CONDITIONS FOR THE USE OF THE WEBSITE AND PRIVACY POLICY
TERMS AND CONDITIONS FOR THE USE OF THE WEBSITE AND PRIVACY POLICY Trademarks-Intellectual Property Rights Xtrade BLZ (hereinafter called the Company or we or us) is the owner of the Copyright in the pages
More informationSpread your wings Professional qualifications and development at Deloitte. What impact will you make? careers.deloitte.com
Spread your wings Professional qualifications and development at Deloitte What impact will you make? careers.deloitte.com It s your future. How far will you take it? Do you want to make an impact in your
More informationIS Audit and Assurance Guideline 2001 Audit Charter
IS Audit and Assurance Guideline 2001 Audit Charter The specialised nature of information systems (IS) audit and assurance and the skills necessary to perform such engagements require standards that apply
More informationSAS 70 Audit Concepts. and Benefits JAYACHANDRAN.B,CISA,CISM. August 2010
JAYACHANDRAN.B,CISA,CISM jb@esecurityaudit.com August 2010 SAS 70 Audit Concepts and Benefits Agenda Compliance requirements Overview Business Environment IT Governance and Compliance Management Vendor
More informationContents. Process flow diagrams and other documentation
Process flow diagrams and other documentation Contents 1. Audit lessons 2. Process flows 3. Flowcharts 4. Information produced by entity (IPE) 5. Documentation Topic 1: Audit lessons Audit lessons Teams
More informationPrivacy Policy Statement Last update 25 th May 2018.
Privacy Policy Statement Last update 25 th May 2018. Introduction We want our customers to receive a prompt, efficient and courteous service that is delivered in a positive and transparent manner. The
More informationRetirement of SAS 70 and a new generation of Service Organization Control (SOC) Reports
new generation of Service Organization Control (SOC) Reports Presented by: Nina Currigan, KPMG Advisory Manager Karen Krebsbach, Ernst & Young Advisory Manager With you today Nina Currigan Advisory Manager
More informationService Organization Control (SOC) Reports: What they are and what to do with them MARCH 21, 2017
Service Organization Control (SOC) Reports: What they are and what to do with them MARCH 21, 2017 Presenter Colin Wallace, CPA/CFF, CFE, CIA, CISA Partner Colin has provided management consulting and internal
More informationAction Plan Developed by Institute of Public Accountants (IPA) BACKGROUND NOTE ON ACTION PLANS
BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Self-Assessment Questionnaire. They form
More informationReport of Independent Accountants
EY Bermuda Ltd. 3 Bermudiana Road Hamilton HM08, Bermuda P.O. Box HM 463 Hamilton, HM BX, Bermuda Tel: +1 441 295 7000 Fax: +1 441 295 5193 www.ey.com/bermuda Report of Independent Accountants To the Management
More informationUNIVERSITY OF NORTH CAROLINA CHAPEL HILL
abd STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA UNIVERSITY OF NORTH CAROLINA CHAPEL HILL INFORMATION TECHNOLOGY GENERAL CONTROLS INFORMATION SYSTEMS AUDIT NOVEMBER 2017 EXECUTIVE
More informationComment on Exposure Draft, IFRS Practice Statement: Application of Materiality to Financial Statements
16 February 2016 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Comment on Exposure Draft, IFRS Practice Statement: Application of
More information5348 Vegas Drive Las Vegas, NV 89108, U.S.A. Tel: ; Fax: Website:
The information in this document includes certain "forward-looking" statements within the meaning of the Safe Harbor provisions of Federal Securities Laws, as that term is defined in section 27a of the
More informationMetro. B. KPMG LLP's Management Letter presenting internal control and other. June 30,2009; and. operational matters for considemtion.
Metro kos Angeles Caunty Qne Gateway PIaza 213.922, Metropafitan Ttansportatisn Authority Los Angefes, G4 gcralz-zg1;2 rnetr0.n EXECUTfVE MANAGEMENT AND AUDIT COMMITTEE FEBRUARY - 18,2010 SUBJECT: CQMPRENEMSlVE
More informationCOMPLAINT FORM. Your role what FPSC needs you to do. What happens next?
Use this form to file a complaint about a CFP professional or an FPSC Level 1 Certificant in Financial Planning. Complaints must be submitted in writing before they will be reviewed. What types of complaints
More informationInstitute of Certified Forensic Accountants. Certificate in Internal Auditing
Institute of Certified Forensic Accountants Certificate in Internal Auditing www.forensicglobal.org info@forensicglobal.org Welcome The Institute of Certified Forensic Accountants is a professional body
More informationSubmission to the International Integrated Reporting Council regarding the Consultation Draft of the International Integrated Reporting Framework
Submission to the International Integrated Reporting Council regarding the Consultation Draft of the International Integrated Reporting Framework JULY 2013 Business Council of Australia July 2013 1 About
More informationFEE Qualification and Market Access Working Party
FEE Qualification and Market Access Working Party Structure and Organisation of the Accountancy Profession Key features United Kingdom Status: March 2012 Contact person: Martin Manuzi, UK Technical Adviser,
More informationProbe MMX Compilation
Probe MMX Compilation 2011.00 What s New Overview Probe MMX Compilations Probe MMX uses the latest CaseWare and Template Technology, creating a way to conduct Compilation engagements using the latest International
More informationUNIVERSITY OF NORTH CAROLINA CHARLOTTE
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA UNIVERSITY OF NORTH CAROLINA CHARLOTTE INFORMATION TECHNOLOGY GENERAL CONTROLS INFORMATION SYSTEMS AUDIT JULY 2017 EXECUTIVE SUMMARY
More informationCOSO Enterprise Risk Management
COSO Enterprise Risk Management COSO Enterprise Risk Management Establishing Effective Governance, Risk, and Compliance Processes Second Edition ROBERT R. MOELLER John Wiley & Sons, Inc. Copyright # 2007,
More informationSouth African Forestry Assurance Scheme SAFAS 6:2018. Certification and Accreditation Procedures. Issue SAFAS Council SAFAS
South African Forestry Assurance Scheme SAFAS 6:2018 Issue 1 2018-05-22 SAFAS 346 Burger Street Pietermaritzburg South Africa Tel: +27 33 897 5000 1 Document name: Document number: SAFAS 6:2018 Approved
More informationThe Accreditation and Verification Regulation - Verification report
EUROPEAN COMMISSION DIRECTORATE-GENERAL CLIMATE ACTION Directorate A - International and Climate Strategy CLIMA.A.3 - Monitoring, Reporting, Verification Guidance Document The Accreditation and Verification
More informationSOC for cybersecurity
April 2018 SOC for cybersecurity a backgrounder Acknowledgments Special thanks to Francette Bueno, Senior Manager, Advisory Services, Ernst & Young LLP and Chris K. Halterman, Executive Director, Advisory
More informationAUDIT REPORT. Network Assessment Audit Audit Opinion: Needs Improvement. Date: December 15, Report Number: 2014-IT-03
AUDIT REPORT Network Assessment Audit Audit Opinion: Needs Improvement Date: December 15, 2014 Report Number: 2014-IT-03 Table of Contents: Page Executive Summary Background 1 Audit Objectives and Scope
More informationform In this Use this Operator Search and Declaration application for 10. Maritime Transport .govt.
Maritime Transport Operator Certificate application for m Last updated: July 2016, version 1.1 About this form Use this form to apply for a Maritime Transport Operator Certificate (MTOC). In this form
More informationWHICH SOC REPORT IS RIGHT FOR YOUR CLIENT?
CPAs & ADVISORS STRATEGIC ALLIANCE WEBINAR SERIES WHICH SOC REPORT IS RIGHT FOR YOUR CLIENT? June 20, 2017 Cindy Boyle TO RECEIVE CPE CREDIT Participate in entire webinar Answer polls when they are provided
More informationProhire Software Systems Limited ("Prohire")
Prohire Software Systems Limited ("Prohire") White paper on Prohire GDPR compliance measures 11 th May 2018 Contents 1. Overview 2. Legal Background 3. How Prohire complies 4. Wedlake Bell 5. Conclusion
More informationCOPYRIGHTED MATERIAL. Index
Index 2014 revised COSO framework. See COSO internal control framework Association of Certified Fraud Examiners (ACFE), 666 Administrative files workpaper document organization, 402 AICPA fraud standards
More informationSAS70 Type II Reports Use and Interpretation for SOX
SAS70 Type II Reports Use and Interpretation for SOX November 19, 2007 Presented by: Erin Erickson, Senior Manager Enterprise Governance and Brenda Karl, Director Technology Risk Management Agenda Background
More informationIIA EXAM - IIA-CGAP. Certified Government Auditing Professional. Buy Full Product.
IIA EXAM - IIA-CGAP Certified Government Auditing Professional Buy Full Product http://www.examskey.com/iia-cgap.html Examskey IIA IIA-CGAP exam demo product is here for you to test the quality of the
More information