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In Europe, investments into associate companies are called fixed financial assets. Associate value in the enterprise value equation is the reciprocate of minority interest . Under the UK Companies Act 2006 , two companies are "associated" if one company is a subsidiary of the other or both are subsidiaries of the same body corporate.
The primary customer of internal audit activity is the entity charged with oversight of management's activities. This is typically the audit committee, a sub-committee of the board of directors. To provide hierarchical independence, most chief audit executives report to the chairperson of the audit committee as to the performance of his/her duties.
In 2011, 2012 and 2013 the ACCA professional body had the highest percentage of A&B (best) outcomes from FRC's Recognised Supervisory Body (RSB) visits to a sample of 'Registered UK Audit Firms'. ACCA firms tend to audit smaller and less complex clients. As of 2023 there were over 113,000 members and 72,000 students in the UK & Ireland.
Astra International, Tbk. is an Indonesian conglomerate [1] controlled by Jardine Cycle & Carriage.It was founded in 1957 by Tjia Kian Tie, Liem Pen Hong with the name of PT Astra International Incorporated.
The Audit Board of Indonesia (Indonesian: Badan Pemeriksa Keuangan Republik Indonesia, lit. 'Financial Audit Board of the Republic of Indonesia') is a high state body in Indonesia which is responsible for evaluation of management and accountability of state finances conducted by the central government, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and ...
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
PT Gojek Indonesia (stylized in all lower case and stylized j as goȷek, formerly styled as GO-JEK) is an Indonesian on-demand multi-service platform and digital payment technology group based in Jakarta.
An auditor is a person or a firm appointed by a company to execute an audit. [1] To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications.