salam,
saya be nice pada semua orang.
bukan kerana nak semua orang be nice pada saya.
tapi kerana mengharap Allah sentiasa be nice pada saya, aminnnnnnn.
aku ditegur kerana bersuara tentang perkara yang aku rasa salah. be professional, no emosi, be nice... dan perkara tu tetap dibenarkan berlaku?! aku yakin mende tu salah! terang-terangan mengabaikan prinsip dual control, konsep segregation of duties dan perkara asas dalam accounting :-
C ompleteness
To determine that all transactions and accounts that should be presented have been included in the financial statements.
O ccurrence and cutoff
To determine that all transactions occurring during the period have been recorded in the financial statements in the proper period.
V aluation and accuracy
To determine that all asset, liability, revenue and expense components have been included in the financial statements at accurate amounts, classified properly.
E xistence
To determine that all recorded assets and liabilities exist at a given date.
R ights
To determine that the entity has rights to all assets recorded at a given date.
O bligations
To determine that all liabilities are obligations of the entity at a given date.
D isclosure and Presentation
To determine that all components of the financial statements and other transactions and events are accurately classified, clearly described and disclosed.
the purpose of accounting and accounting standards is to ensure that all financial information are true, fair and follows the same benchmark understood and accepted all over the world. sebab tu when financial data has been declared true and fair, it means that it will be true and fair in any other interpretations in the world.. be it ethical, moral, religious, cultural, tradition or whatever else.
sebab tu la it is very strict and the standards are very high. akauntan ni kerjanya jaga duit orang. akauntan ni kerjanya bersuara kalau ada yang tak kena. akauntan ni kerjanya pegang amanah orang. apa nak jawab kat Allah nanti!
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