Are you Searching for the information about Vouching?Here is the brief explanation about how to vouch few items and can gain knowledge within Short time...
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Are you Searching for the information about Vouching?Here is the brief explanation about how to vouch few items and can gain knowledge within Short time...
Thanks for viewing my PPT.....
A lecture summarising the law of De facto/Shadow Directorship and interface with legislation on Disqualification of Directors. The lecture covers the position of law in the United Kingdom and Nigeria.
IT CONTAINS BASICS OF AUDIT AND AUDITOR
MEANING OF AUDIT, DEFINITION, ORIGIN AND DEVELOPMENT, TYPES OF AUDIT, DIFFERENCE BETWEEN ACCOUNT AND AUDIT, AUDITOR
IT WILL HELP THE STUDENTS TO UNDERSTAND THE BASIC OF AUDIT.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
In the Adani-Hindenburg case, what is SEBI investigating.pptxAdani case
Adani SEBI investigation revealed that the latter had sought information from five foreign jurisdictions concerning the holdings of the firm’s foreign portfolio investors (FPIs) in relation to the alleged violations of the MPS Regulations. Nevertheless, the economic interest of the twelve FPIs based in tax haven jurisdictions still needs to be determined. The Adani Group firms classed these FPIs as public shareholders. According to Hindenburg, FPIs were used to get around regulatory standards.
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Top mailing list providers in the USA.pptxJeremyPeirce1
Discover the top mailing list providers in the USA, offering targeted lists, segmentation, and analytics to optimize your marketing campaigns and drive engagement.
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
Understanding User Needs and Satisfying ThemAggregage
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
• Present the Onion Diagram, a tool for contextualizing task-level goals
• Illustrate how customer journey maps capture activity-level and task-level goals
• Demonstrate the best approach to selection and prioritization of user-goals to address
• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs
Event Report - SAP Sapphire 2024 Orlando - lots of innovation and old challengesHolger Mueller
Holger Mueller of Constellation Research shares his key takeaways from SAP's Sapphire confernece, held in Orlando, June 3rd till 5th 2024, in the Orange Convention Center.
3. 1. Civil Liability:
1. Liability for Negligence:
A person who is appointed an auditor, he should perform his duties by using the
reasonable skill and diligence. If the auditor is found negligent in performing his duty
then he may be sued in the Civil Court for damages.
Negligent liability arises when the auditor has been negligent in examining the book
of account. He is also liable if he fails to detect deflections or does not discover the
errors which he should discover. Because he fails to exercise a reasonable care and
skill in the performance of his duties.
i. Liability In Case Of Loss:- Auditor will be liable to compensate the loss which is
suffered by the client due to his negligence.
ii. Liability Case Of No Loss:- The auditor will not be held liable if no loss is
suffered by the client even auditor is proved to be negligent.
iii. Legal Case:-
Leeds Estate Building Society vs Sphephered 1887: In this case auditor did not care
to see the provisions of carried out articles. Profits were inflated by including the
fictitious terms. Due to the auditors, negligence dividends were paid out of capital.
The action was taken by the company and auditor was held liable for damages.
4. 2. Liability for Misfeasance:
Misfeasance means the breach of duty breach of trust involving the company in the
loss. The company may proceed against the auditors by way of a regular suit in
case of misfeasance. The company can claim damages suffered. Misfeasing
proceedings can be taken against die auditor by the directors. Promoters,
managing agents when the company is in liquidation.
Generally, misfeasance liability arises in the case of winding up a company.
2. Liabilities under Companies Act
The following are the liabilities of an auditor under the provisions of the Companies
Act.
(i) Liability for Misstatements in the Prospectus [Sec.35]:
An auditor shall be held liable to compensate every person who subscribes for any
shares or debentures of a company on the faith of the prospectus containing an
untrue statement made by him as an expert. The auditor shall be liable to
compensate him for any loss or damages sustained by him by reason of any untrue
statement included therein.
6. 3. Criminal Liability under Indian Penal Code
If any person issues or signs any certificate relating to any fact which such
certificate is false, he is punishable as if he gave false evidence. According to
Sec.197 of the Indian Penal Code, the auditor is similarly liable for falsification of
any books, materials, papers that belongs to the company.
4. Liability under Income Tax Act [Sec.278]
· For tax evasion exceeds ₹.1,00,000, rigorous imprisonment of six
months to seven years.
· A person who induces another person to make and deliver to the Income
Tax authorities a false account, statement or declaration relating to any income
chargeable to tax which he knows to be false, he shall be liable to fine and
imprisonment of three months to three years. An auditor may also be charged in
case of wrong certification of account.
· A Chartered Accountant can represent his clients before the Income Tax
Authorities. However, if he is guilty of misconduct he can be disqualified from
practicing.
· An auditor can face imprisonment upto two years for furnishing false
information.
7. 5. Liability for Professional Misconduct
The Chartered Accountant Act, 1949 mentions number of acts and omissions that
comprise professional misconduct in relation to audit practice. The council of ICAI
may remove the auditor’s name for five years or more, if he finds guilty of
professional misconduct.
6. Liability towards Third Parties
There are number of persons who rely upon the financial statements audited by the
auditor and enter into transactions with the company without further enquiry viz.
creditors, bankers, tax authorities, prospective shareholders, etc.
(i) Liability for Negligence
(ii) Liability for Frauds: