I use to block friend in Line and I want to unblock them back. Yes, it might be crazy but I did this.
If you unblock and then uninstall, you might difficult then you just block them without uninstall the line from your phone.
If you are not uninstall, and you ever have communicate with them, you just go to sms and click the profile then unblock.
But if you uninstall line and then install it back. It might be difficult. But those friend ever like your status then it is the good chance for you. Just go to those status and then click their name. So now click unblock.
B2B ARTICLES
The articles of this blog are all about business, accounting, finance, Cambodia taxation, Cambodia law, strategy, good corporate governance and related topics.
Thursday, June 18, 2015
Sunday, May 10, 2015
What is money laundering?
The official definition is Money laundering is the attempt to conceal the origin money by making it look legitimate or 'clean'.
They included three stages
1) Placement which mean introduce illegal money into financial system
1) Placement which mean introduce illegal money into financial system
2) layering which mean create many layer to make sure the original source of fund could not traceable.
3) Integration which mean integrated those illegal fund into legal fund.
Labels:
Accounting,
Audit
Advantages and disadvantages of audit committees
The key advantage to an external auditor of having an audit committee is that such a committee of
independent non-executive directors provides the auditor with an independent point of reference other
than the executive directors of the company, in the event of disagreement arising.
Advantage
- It will lead to increased confidence in the credibility and objectivity of financial reports.
- By specialising in the problems of financial reporting and thus, to some extent, fulfilling the directors' responsibility in this area, it will allow the executive directors to devote their attention to management.
- In cases where the interests of the company, the executive directors and the employees conflict, the audit committee might provide an impartial body for the auditors to consult.
- The internal auditors will be able to report to the audit committee
Disadvantage
- There may be difficulty selecting sufficient non-executive directors with the necessary competence in auditing matters for the committee to be really effective.
- The establishment of such a formalised reporting procedure may dissuade the auditors from raising matters of judgement and limit them to reporting only on matters of fact.
- Costs may be increased.
Labels:
Audit
What are the rule and responsibilities of audit committee?
- To monitor the integrity of the financial statements of a company, and any formal announcements relating to the company's performance, reviewing significant financial reporting judgement contained in them
- To review the company's internal financial controls and, unless expressly addressed by a separate board risk committee composed of independent directors or by the board itself, to review the company's internal control and risk management systems
- To monitor and review the effectiveness of the company's internal audit function
- To make recommendations to the board, for it to put to shareholders for their approval in general meeting, in relation to the appointment, re-appointment and removal of the external auditor and to approve the remuneration and terms of engagement of the external auditor
- To review and monitor the external auditor's independence and objectivity and the effectiveness of the audit process, taking into consideration relevant UK professional and regulatory requirements
- To develop and implement policy on the engagement of the external auditor to supply non audit services, taking into account relevant ethical guidance regarding the provision of non-audit services by the external audit firm and to report to the board, identifying any matters in respect of which it considers that action and improvement is needed and making recommendations as to the steps to be taken
- To report to the Board how it has discharged its responsibilities, including:
- How it has addressed significant issues arising in the financial statements
- How it has assessed the effectiveness of the audit process
- How auditor objectivity and independence is safeguarded, where the auditor provides nonaudit services
Labels:
Audit
What is audit committee?
The detail on corporate governance issues in this chapter is based on UK law and regulations. It is
included as an example of how law and regulations affect the auditor in this area.
included as an example of how law and regulations affect the auditor in this area.
Labels:
Audit
International standard setting
International Standards on Auditing (ISAs) are produced by the International Auditing and Assurance
Standards Board (IAASB), a technical standing committee of the International Federation of Accountants (IFAC). You should also be familiar with the International Ethics Standards Board for Accountants (IESBA), another body of IFAC and the producer of the Code of Ethics.
Standards Board (IAASB), a technical standing committee of the International Federation of Accountants (IFAC). You should also be familiar with the International Ethics Standards Board for Accountants (IESBA), another body of IFAC and the producer of the Code of Ethics.
Labels:
Audit
What does forensic accounting mean?
Undertaking a financial investigation in response to a particular event, where the
findings of the investigation may be used as evidence in court or to otherwise help resolve disputes.
Labels:
Audit
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