Manner of disclosure in the auditor’s report of the fact of inclusion of unaudited announcement icai

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The document discusses how an auditor should disclose in their report if the financial statements they audited include any unaudited financial statements or information from a component. The principal auditor must disclose the fact that their audit included unaudited financial statements or information from a component. They should also disclose that they are not taking responsibility for the accuracy of those unaudited financial statements or component information.

Economy & Finance

PRESENTS
Manner of Disclosure in the Auditor’s Report of the
Fact of Inclusion of Unaudited Financial Statements/
Information of Component/s in the Financial
Statements Audited by the Principal Auditor(s)
For information purpose only.

Saturday, February 15, 2014

El fantástico viaje de Helen Haiff La protagonista, casi absoluta de esta novela, es Hellen Haiff, una bella y a la vez ingenua periodista estadounidense de los cuarenta. Nos hace viajar en el tiempo mientras reescribe con su narración la historia de nuestro planeta brindándonos una nueva imagen del pasado, haciendo que el lector se pregunte si realmente pertenecemos a la primera humanidad. La obra se lee con entusiasmo, el título es atrapante y su capítulo inicial puede ser un homenaje a textos de pura aventura como los escritos por Rider Haggard o a los queridos personajes estereotipados de Jules Verne. El ritmo y la voz cambian a partir del segundo capítulo manteniéndose así hasta su final, y trae a La memoria a La máquina del tiempo de H.G. Wells. El Fantástico Viaje de Helen Haiff nos lleva a una vorágine que se puede disfrutar en distintos niveles, tanto por conocedores de los “temas ocultos”, o los que no lo son, y un público juvenil. Tiene muchas alusiones a las mitologías más conocidas y a lugares geográficos distantes que terminan engarzados unos con otros. Menciona el universo andino o desbarata, sin miramientos, la idealización de personajes mitológicos, Hércules por ejemplo. La novela es también una crítica al militarismo, a las sociedades que se estancan solazadas en sus logros de antaño, un ataque a toda discriminación y el abuso de la tecnología. Algo particular es que abundan los giros verbales propios de los peruanos y la profusa presencia de notas de pie de página. Tal vez lo más sorprendente es su final que nos deja con la miel en los labios y que permitirá a la autora continuar la trama, incluso escribir una precuela. Sin duda Beatriz Ontaneda es una persona con mucha creatividad, pero también erudita y documentada. Su obra merece ser leída. Reseña por Luis Benjamín Román Abram (Perú, 1970) narrador, ensayista, poeta, divulgador cultural y abogado escritordelosingenios@ yahoo.com.pe.

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