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Court changes rules for divorced parent who wants to leave N. The court ruled in the case that divorced parents who want to leave New Jersey against the other parent’s wishes must prove that the move is in the child’s best interests, keeping the focus on the child. Previously, the child’s interests were considered, but the focus was on whether the move would “cause harm” to the child, according to the ruling. Nunn, the attorney for the father who fought to keep his daughters from moving with his ex-wife to Utah, said the ruling will likely have far-reaching effects. Under the old standard, Millner said, there was a presumption children were happiest when the custodial parents were the happiest. Kevin Kelly, a family law professor with Seton Hall Law School, however, said he thought the decision would have “some significance” but wasn’t “revolutionary. Kelly, who has taught the Family Law Clinic at the law school for 20 years, said the new standard would place the burden of proof on the parent looking to relocate. Kelly, who has represented women seeking to escape abusive relationships with their children, said he hoped the ruling wouldn’t have “a chilling effect on parents seeking to escape domestic abuse. As part of the divorce settlement, a relocation stipulation was included requiring the written consent of the other parent before moving.

What is the purpose of dual dating an audit report?

Main Points What we examined Financial control and risk management are central to managing any organization effectively. Reliable information is key to developing a complete and accurate picture of financial performance. For example, departments needed to complete their analysis of risk, including assessing their tolerance for risk. We also noted that departments needed more guidance from the Treasury Board of Canada Secretariat on the steps involved in integrated risk management.

Dating of the Independent Auditor’s Report However, if an event of the type requiring disclosure only (as discussed in section and) occurs between the date of the independent auditor’s original report and the date of the reissuance of such report, and if the event.

This post provides an example of a fraud audit report. The allegation is that a company manager perpetrated a false billing scheme using a front company. Background and Assumptions Scott Graham, Esq. I have prepared this report summarizing the opinions I have formulated from reviewing documents on July 24, The documents were made available to me via the controller of Prudent Auditing Corp. I am qualified to issue such opinions based on my education, training, experience, and accreditations in such matters.

Statement of Opinions My opinions are based on an independent examination of relevant materials provided by the controller and legal counsel of the Prudent Auditing Corp. The opinions contained in this report are as of October 31,

Vales Point power station privatisation put before auditor-general

Description[ edit ] In the context of Dianetics or Scientology, auditing is an activity where an auditor, trained in the task of communication, listens and gives auditing commands to a subject, who is referred to as a “preclear”, or more often as a “pc”. While auditing sessions are confidential, the notes taken by the auditor during auditing sessions, which are kept in the “pc folder s “, are potentially subject to scrutiny by several staff members, especially if the preclear is later upset or having difficulty.

Preclears never see their own pc folders. Auditing involves the use of “processes,” which are sets of questions asked or directions given by an auditor. When the specific objective of any one process is achieved, the process is ended and another can then be started. Through auditing, the subjects are said to free themselves from barriers that inhibit their natural abilities.

Footnotes (AS – Dating of the Independent Auditor’s Report): 1 See AS , Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report, regarding procedures to be followed by the auditor who, subsequent to the date of his report upon audited financial statements.

As usual, if something seems to be too good to be true it is. Not only do you have to upgrade from a free membership to a costly one usually the premium one in order to read messages or see pictures, but they ask for your telephone number then charge you accordingly. I have a pay as you go mobile phone and they ate all my credit up in a few days! Aug 21, by Mike Kulka on Its gotta be a scam.

You recive gifht and friend request. Once in awile you get a mssg.

Dating Of The Independent Auditor’s Report

A deep-seated value of Western culture is that we need to protect children from abuse, and the public has overwhelmingly supported the use of tax dollars going to help the children who are being abused. But what happens when the very agency charged with protecting children is, in reality, leading to or ignoring the physical abuse, sexual abuse, neglect, and even deaths of the children in their care?

Is anyone held accountable? Where do their victims turn when social workers assigned to protect them turn a deaf ear and a blind eye?

Dual-dated report – Auditor’s report with different dates: (1) the date of completion of fieldwork, and (2) the date a specific event occurred after completion of the .

In , 46 children died in Pennsylvania from abuse and neglect. An additional 79 nearly died of the same. Of those children, nearly half of their families were already in the child-welfare system. In Philadelphia, five children died and four nearly died who were active in the system. The report highlighted the difficulty of hiring qualified candidates, the ineffective training new hires receive and overbearing caseloads child welfare workers face, including far too much paperwork.

In Philadelphia, child abuse reports increased 17 percent from to The Auditor General report, available here , laid out 17 recommendations, which include: Providing more intensive and appropriate training — including self-defense training and mock court experience — to prepare caseworkers. DePasquale said he was appalled to learn that caseworkers, some who are removing children from homes in the middle of the night, are not typically trained to handle crisis situations, effectively interview hostile people or practice self-defense.

He noted police often respond in pairs to domestic calls. But more resources are needed from the state, he said. Philadelphia recently received additional funds to hire more caseworkers in its contracted neighborhood-based agencies. The ratio of cases to caseworker in Philadelphia had risen in some cases as high as 30 cases per worker.

The ratio is now down to about

Pa. Auditor general calls for ‘Marshall Plan’ to fix broken child welfare system

Benjamin Silver The secondary market civil liability provisions of the Ontario Securities Act include among the class of potential defendants for misrepresentations contained in disclosure documents, experts whose report, statement or opinion is included in or summarized or quoted from in a disclosure document if the expert consented in writing to the use of the report, statement or opinion in the document.

Correspondingly, the OSA provides a defence from liability to an issuer and others involved with the publication of the continuous disclosure document with respect to any part of that document that includes such information provided by an expert where the issuer or other did not know and had no reasonable grounds to believe that there had been a misrepresentation in that part of the document made on the authority of the expert. Indeed, the report itself might have been construed as the written consent.

In fact, the CICA addressed this issue in a Risk Alert relating to AuG published in January , which noted that “whether or not the auditor receives a specific request to issue a separate formal written consent, the auditor may be found to have consented in writing by acknowledging, in any written communication with the issuer, that the audit report would be made available to the public.

Analysis of comments Date of the Auditor’s Report The ED addresses the date of the auditor’s report in ISA to It requires the auditor to date (c) to 44/46 would help clarify the two conditions that must be met for dating the auditor’s report (i.e., approval of the financial statements and sufficient appropriate audit.

Other politicians at the Zuma trough The report exposes the president as a “kept politician” – a financial freeloader who accepted money and favours on a routine and increasingly extravagant basis not only from his so-called financial adviser, Schabir Shaik, but also from other benefactors, including Nelson Mandela. Running to about pages, the “draft” report – although it is understood to be the final version – is based on tens of thousands of documents Scorpions investigators had seized from Shaik, Zuma and others.

The report contains dramatic new disclosures including: This was just nine days after then-president Thabo Mbeki fired Zuma as his deputy and three days after the NPA announced it would charge Zuma. The Mandela transfer, which has never been reported before, suggests that the retired elder statesman intervened directly in the battle between Mbeki and Zuma to back the latter in his hour of need.

This was despite the fact that Zuma had a terrible credit profile and defaulted regularly. Judge Herbert Msimang refused the postponement and the case was struck from the roll without the report being tabled. It remained hidden throughout the protracted legal battles that saw the NPA clear the path to prosecution and until April 7 when the then acting national director of public prosecutions, Mokotedi Mpshe, buried it by deciding to abandon the case just days before the national election that propelled Zuma to the presidency.

It also raises the stakes for the Democratic Alliance bid to have that decision reviewed. Zuma blithely incurred large debts – for cars, property, loans, building his Nkandla homestead – without bothering to consider where the money would come from.

Findings for Recovery

Southern schools in breach of Education Act: A board of trustees member at Waikaia School has been found to have a conflict of interest, Mossburn School had breached restrictions on borrowing, and Dunstan High School had breached investment rules. The identity of the board member and company involved is not known.

This approval had not been obtained, nor had the board commenced obtaining retrospective approval at the time they approved their financial statements. Board of trustees chairwoman Cara Sharp said she had no information to share on the matter.

Applied in the auditing process when an auditor discovers a financial event that occurred after the initial report date and does not want to take responsibility for any other post-report occurrences other than that specific event. Rather than revise the report, the auditor adds and dates a .

PwC has held the blue-chip account ever since BT was privatised 33 years ago. The last of the “Big Four” accountants, Deloitte, did not contest the contract because of potential conflict with lucrative technology consulting work it does for BT. The wrongdoing was instead uncovered by a whistleblower, with the full impact on BT’s finances only clear after the board called in forensic accountants from KPMG.

They found that BT Italy had concocted inflated profits its over several years via corrupt arrangements with clients and financiers. A simultaneous warning over slow sales in its international corporate and UK public sector businesses compounded the shock. BT sources said the board felt “very let down” by PwC over its failure to detect wrongdoing.

The fraud was missed despite “full scope” auditing of BT Italy in There is no suggestion he knew anything about the fraud, which is under criminal investigation by Italian prosecutors. BT announced its decision this morning and said KPMG will take over auditing its accounts at the end of the current financial year, subject to a vote at next year’s shareholder meeting.

KPMG senior partner elect Bill Michael said the appointment was a “testament to our people and our commitment to audit quality”.

Findings for Recovery

The Inspector General of Government IGG has named government institutions and districts most accused of corruption in the latest survey by the ombudsman. The list is based on complaints sent to the Ombudsman by members of the public and not conclusive investigations by the IGG. Other accused parties include; town councils, head teachers, District Service Commissions and sub-county councils.

Before auditor’s report release date After auditor’s report release date date of the auditor’s report is the last day of any significant field work that indicates that the .

The five numbers are unique to the engagement partner. There are many reasons why a cookie could not be set correctly. In addition, an engagement partner now working with a new firm must have that firm assign a new ID. When an audit report is reissued and dual-dated, a new Form AP must be filed. Not in accordance with generally accepted auditing standardsc.

May express an unqualified opinion with an explanatory paragraph D. An audit report modified for a scope limitation does not include an explanatory paragraph. An auditor of financial statements believes that there is substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time. CPA Firm A has performed most of the audit of Consolidated Company’s financial statements and qualifies as the principal auditor.

Firm A wishes to assume full responsibility for Firm B’s work. Which of the following is most accurate with respect to a CPA’s responsibility in considering a going concern question on financial statement audits? Perform analytical procedures aimed particularly at assessing whether bankruptcy is probable. Issue a report with a “going concern” modification when failure is at least reasonably probable.

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SAP 47 covered the subject matter of this. On other hand SAS 29, created a difference in responsibilities for types of reissued reports. If the client is furnished with additional copies of a previously issued report, the auditor has no responsibility to perform any procedures prior to reprinting the report unless the auditor has become aware of the need to adjust or make disclosure in the financial statements. In the case of a predecessor auditor consenting to reuse a previous report, additional procedures are always required.

This post discusses those parts of the SAP that told the auditor how to date the report in the following circumstances: Some related topic [i.

The independent auditor has two methods for dating the report when a subsequent event disclosed in the financial statements occurs after the auditor has obtained sufficient appropriate evidence on which to base his or her opinion, but before the issuance of the related financial statements.

Giving evidence to MSPs for the first time since the Herald revealed that the health board raided its endowment fund to cover core spending – including buying new IT equipment – Shona Robison said she had been particularly shocked to learn that Tayside’s finance directors “put pressure” on an internal auditor in to water down warnings over the legality of the move. The allegation emerged in a report into the scandal by accountants Grant Thornton, which was published on Tuesday.

Although the accountants said they “were unable to substantiate these allegations”, they noted that changes had been made between the draft and final version which “reduce the concerns initially raised”. Ms Robison said this revelation had “jumped out” at her. We have had problems elsewhere in other boards, but the lack of openness and transparency and the culture within Tayside at that time I think is in a bit of a league of its own.

Using money from the endowment fund in this way was in breach of its constitution. As a result, the trustees were asked to agree to temporarily suspend the rules. It added that then-chairman of NHS Tayside, Sandy Watson, who died in , advised trustees that unless they agreed the chief executive and director of finance “would have to put together a massive cuts package”. Former Tayside chief executive took sick leave day after being told she was losing job Ms Robison said there was “no excuse” for dipping into the charity fund when the health board could have sought interest-free loans, known as brokerage, from the Scottish Government instead.

This is not something other boards were doing However, she insisted that auditors never “escalated” concerns to the Scottish Government. SNP MSP Alex Neil, who was health secretary at the time, added that “it was never flagged up to me that there was a problem with misuse of funds, despite all the checks and balances in place”. Chief executive Lesley McLay – who was newly in post at the time of the transaction in early – was stripped of her “accountable officer” status and replaced by Malcolm Wright, who is also chief executive of NHS Grampian.

Southern schools in breach of Education Act: Auditor General

Email Bio Follow November 9, Roy Moore’s Senate campaign was jolted by an allegation Thursday that he initiated sexual touching with a year-old girl when he was Moore R has denied the allegations. Alabama state Auditor Jim Zeigler R , though, is taking it a step further. In some rather remarkable and often nonsensical comments, the Moore supporter’s argument isn’t that Moore didn’t do these things, but that even the conduct described in The Washington Post’s report is a-okay with both him and the law.

Zeigler’s comments came in an interview with the Washington Examiner. Let’s break them down:

Date of Auditor’s report is the date when the director signs the report and it is circulated to some parties. Date of issuance of Auditor’s report is the date when the audit report is finally issued to public at large.

The Report of the Commission and Proposals from Nobs 3. Support for Comrade Jacob Zuma 5. The Recall of President Thabo Mbeki 7. Walking Through the Open Doors 7. Comrade Violet was a good example of the shop floor based and shop-stewards activism that has characterised COSATU for more than two decades. In honour of this fine comrade, the movement must continue to be rooted in the workers at the shop floor, in the mines, factories and public services.

Shop-floor activism and internal dynamic participation by all the structures is the only guarantee of the movement’s survival. Further, we acknowledge the many members and leaders that have laid down their lives in service of the movement and the cause it is fighting for. These comrades are the bedrock and lifeblood of the Federation; and continue to work tirelessly, often without reward, to continue the struggles of the workers. It is for this reason, that your efforts must be acknowledged.

COSATU is a movement of ordinary working men and women that have joined together to fight for a better life for the workers in the thousands of workplaces across the country.

700 Dating The Audit Report