AuditandInsuranceServices–Companies’ManagementTools MihaiDEJUVasileAlecsandriUniversityofBacău,ROMANIAdejumihai@yahoo PetricăSTOICAAlexandruIoanCuzaUniversityofIaşiROMANIA Abstract:Theemergenceofnationalandinternationalcompanieshasgeneratedtheneedtoinsurethesponsors’investmentsThefinancialstatementsmustbecredible,bothto...
IV. Audits, required by legislation under the Financial Services Conduct Authority, of: • Insurance companies; • Collective investment schemes; • Pension and retirement funds; • Provident funds; and • Any other audits required by the Financial Advisory and Intermediary Services Act (FAIS...
The Microsoft Office program computed the number of words used in the KAM description. We follow the industry sectors of the sample companies and align them with the Australian Stock Exchange (ASX) website. The sample selection process is provided in Panel A, Table 1. We exclude foreign firms...
Confirming the insurance of the assets given on hire purchase. Dividend income on shares and units of Mutual funds recognised on cash basis In respect of securities/ shares held through a depository, a confirmation from the depository must be obtained. Also ascertaining that the NBFC has got a ...
According to Ali et al. (2013) institutional theory provides a sufficient explanation of the effect of companies’ commitment to following international standards for practicing the IA profession as well as the impact of this on enhancing the effectiveness of IA and its positive impact on performance...
Parker: 2000“The effects of audit committee activity and independence on corporate fraud”, Managerial Finance 26(11): 55–67. Google Scholar Adams, M.: 1997, “Determinants of Audit Committee Formation in the Life Insurance Industry: New Zealand Evidence”, Journal of Business Research 38(2...
Examples ofAudit contractin a sentence TheAudit contractbetween the Company and the Accounting Auditor does not separate the compensation concerning the Audit for the Companies Act from the compensation concerning the Audit described by the Financial Instruments and Exchange Act. ...
3. Collier Co has until recently kept important documents such as title deeds and insurance certificates in a safe at its head office. However, following a number of thefts from the head office the directors have asked if the documents could be held securely at Carter & Co's premises. The...
In particular, discuss whether any irregularity (theft/fraud) is suspected and, if so, whether evidence gathered will be used: – in criminal proceedings; – in support of an insurance claim. • Obtain clarification of terms of reference (TOR) in writing from Xzibit's management. • The ...
David W. Tate, Esq. - Litigation and Trials; D&O, Boards and Audit Committees; Liability; Duties; Risk Management; Compliance; Investigations; Accountants, Auditors & Practices; Insurance Coverage & Bad Faith; Accountings; Public Companies, Private Compa