Auditors’ Report on 2009 Accounts. Who is doing what? Supervision EFI Board Registration of individual operations: EFI HQ: Risto Paivinen & Kirsi Loisa.

Slides:

Advertisements

Similar presentations

Internal Audit and Risk Management Policy for the NSW Public Sector

Advertisements

Memorandum of Understanding between Community Learning Center Schools, Inc. Nea Charter School and the Alameda Unified School District Board of Education.

Jean-Michel DELAVAL 19 November 2009

EN Regional Policy - Finance & Budget EUROPEAN COMMISSION Annual Meeting with managing authorities of crossborder programmes Brussels - 25 Octobre 2011.

EFICENT Freiburg, Germany, 3 April 2009 EFI Regional Offices Risto Päivinen.

Financial Management Part 2. An initiative of the NSW Government FM II: End of Year Cash vs Accrual Accounting Auditor Audited Financial Statements Acquittals.

PSC INTOSAI Professional Standards Committee PAS Recent achievements and present activities Wellington, June 2011 PERFORMANCE AUDIT SUBCOMITTEE.

1  OUR PRACTICE  DADLAW HOUSE  THE DIRECTORS  COMMON LAW  CASE LAW  COMPANY LAW  DIFFERENT DEPARTMENTS.

AGENDA General Assembly Paris, November 6, 2009 UNICA General Assembly 2009-UPMC, Paris.

Making Sense of the Accounts. Objectives To help you understand: your responsibilities in relation to financial matters the format of the FT’s annual.

Transport Air Passenger Rights: revision of Reg. 261/2004 and International developments INTERNATIONAL AIR LAW CONFERENCE 85th Anniversary of the Warsaw.

Module 11 Federal Funds and Single Audits Convery

Single Audit Strategy LATVIA. Audit System The Audit Authority functions are carried out by the Internal Audit Department of the Ministry of.

Audit Committee in Albania Legal framework Law 9226 /2006 “On banks in Republic of Albania” Law 9901/2008 “On entrepreneurs and commercial companies” Corporate.

USAID/IBTCI- PSARP AccountingandAuditing in BiH Senad Pekmez Senad Pekmez – Senior Accounting Consultant USAID/IBTCI – Private Sector Accounting Reform.

International Ethics Standards Board for Accountants Internal Audit Bob Franchini Paris June

Bilateral screening meeting on Company Law 16 November 2010.

NPC Board of Directors Governance Training Nancy Maher VA Non Profit Office Program Manager.

Current Developments at the PCAOB Ensuring Integrity: 3 rd Annual Auditing Conference at Baruch College December 4, 2008.

1 8 th Annual Financial Reporting Conference Baruch College Paul Beswick Deputy Chief Accountant April 30, 2009.

Professional Standards. McGraw-Hill/Irwin © 2004 The McGraw-Hill Companies, Inc., All Rights Reserved. 2-2 Generally Accepted Auditing Standards-- General.

What are the challenges of implementing ISSAIs in NAO of Estonia? Krista Zibo Audit manager of Financial Audit Department Meeting of Experts of SAIs of.

The DFSA Audit Oversight Matt Gamble / Naweed Lalani 12 September 2012

Crown copyright: State Services Commission, March Information for New Members of Crown Entity Boards Information for New Members of Crown Entity.

1 Welcome AUDIT COMMITTEE, AICPA MATRIX. Fiduciary Responsibility and Stewardship Fiscal Accountability Legal Responsibility Regulatory Requirements Delegated.

PRESENTATION TO THE PORTFOLIO COMMITTEE ON ENERGY PROF YASWANT GORDHAN CA (SA) AUDIT COMMITTEE CHAIRPERSON 11 OCTOBER 2012.

Audit Matters. Three matters to consider:  Annual Management Letter.  External Auditor Performance and Fees.  Change of Audit Firm for 2012/13 audit.

AUDIT COMMITTEES What are they and why are they beneficial?

SEMINAR on the EEA Financial Mechanism THE EUROPEAN COMMISSION DIRECTORATE- GENERAL REGIONAL POLICY Brussels 13 June 2005 Control and Audit Nicholas Martyn.

1 STATE AUDIT OFFICE RELATIONS WITH PARLIAMENT Auditor General Inguna Sudraba State Audit Office Republic of Latvia 26 Kr.Valdemara Street,

M. ANGELA JIMENEZ 1 UNIT 5. REGULATION OF EXTERNAL AUDIT IFAC AND E.C.

Nonprofit Revitalization Act of 2013 Fred M. LaMarca CPA, CFP® Zoltan Kemeny, CPA.

International Auditing and Assurance Standards Board (IAASB) Issues:

Standing for trust and integrity 19 th XBRL International Conference Paris, June Status FEE XBRL Task Force, what is happening around Europe.

Standard Setting in Auditing (Sri Lanka). The Background The findings and recommendations of the Presidential Commission on Finance and Banking foreshadowed.

Public Company Accounting Oversight Board

Advanced Program in Auditing and Accounting Regulation Module 12 Enhancing Statutory Audit Quality from a Financial Regulator’s Perspective Presenter:

Use with Business Accounting and Finance Second Edition by Catherine Gowthorpe ISBN © 2005 Thomson Learning.

Debt=12,880 million Capital Expend.=10326 million Net Debt to Net Debt plus equity ratio rose by 2% to 23%

The GAAP Accounting principles board (APB) was set up accounting principles. Every business enterprise prepares its financial statement in accordance with.

ICANN Board Finance Committee Report Presented during ICANN Public Forum São Paulo 6 December 2006.

DEPARTMENT OF DEFENCE Briefing on Audit Outcomes Year ended 31 March 2010 AGSA AUDIT TEAM.

Chapter 21 Internal, Operational, and Compliance Auditing McGraw-Hill/IrwinCopyright © 2014 by The McGraw-Hill Companies, Inc. All rights reserved.

The Petroleum Oil and Gas Corporation of South Africa (SOC) Ltd Reg. No. 1970/008130/07 Board Audit and Risk Committee presentation to the Parliament Portfolio.

Convergence of Securities Laws? The European Prospectus and Transparency Directives in Comparative Perspective Dorothee Fischer-Appelt American.

Quality Control Review The Institute of Chartered Accountants of India.

Learning Objectives LO5 Document an accounting system to identify key controls and weaknesses in order to assess control risk. LO6 Write key control tests.

Scope of Municipality audits in Lithuania Senior auditor Julius Lukošius 2014 September.

Emma Sayner Chief Finance Officer. Governance Process Financial Performance Healthcare Expenditure Overview Audit Results Finance in the Future.

THE INTOSAI WORKING GROUP ON KEY NATIONAL INDICATORS THE WORKING GROUP ACTIVITIES REPORT (2014 – 2015) The Secretariat of the INTOSAI Working Group on.

AUDIT REPORT Department of Energy 2010/11 Energy Portfolio Committee 13 October 2011 Parliament.

PRESENTATION TO THE PORTFOLIO COMMITTEE ON COMMUNICATIONS ON NEMISA’S ANNUAL REPORT FOR 2012/ OCTOBER

Page 1 Portfolio Committee on Water and Environmental Affairs 14 July 2009.

SOUTHERN AFRICAN INSTITUTE FOR INDUSTRIAL ENGINEERING (NON PROFIT COMPANY) (Registration number 1976/000004/08) Financial Statements for the year ended.

Corporate Sector Accounting and Auditing within the Acquis Communautaire Mr. Frederic Gielen Senior Financial Management Specialist Europe and Central.

ACC 491 Week 1 DQ 1 The American Institute of Certified Public Accountants (AICPA) and the Institute.

Jean-Pierre Garitte Budapest 29 March 2017

2016 Texas Higher Education Leadership Conference

Presentation to the Pasadena Audit Committee March 13, 2017

Seminar on Evaluation of Internal Control Systems

European Forest Institute

Professional Standards

Aija Punāne LASA, Deputy Board Chairperson

جـــــــــامعة دنقــــــلا كلية الاقتصاد والعلوم الإدارية

Accounting Standards International accounting standards (IAS)

Planning Process Strategic Plan Operational Priorities

Hornton Parish Council Internal Audit Final Report

Canadian Auditing Standards (CAS)

Supervision of Financial Reporting

Presentation transcript:

Auditors’ Report on 2009 Accounts

Who is doing what? Supervision EFI Board Registration of individual operations: EFI HQ: Risto Paivinen & Kirsi Loisa EFI ROs: connection between ROs and HQ Authorised Public Accountant: Jukka Malkki Member’s Auditor: Jean-Luc Peyron

Members’ audit March 2010: Year 2009 End Audit Memorandum June 2010: Auditors’ Note and Report (see documents) September 2010: Presentation at the Annual Conference

Year 2009 End Audit Memorandum Internal control system is on adequate level Financial statement are in accordance with the Finnish Accounting Standards (FAS) The International Accounting Standards are taken into account through FAS Profit of 46,000 € Two new RO’s for which the recommendations of the interim audit memorandum of 17 October 2008 are valid.

Auditor’s Note and Report … « The financial statements give a true and fair view of the financial performance and financial position of the European Forest Institute in accordance with the laws and regulations… » We recommend that the financial statements are adopted.