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Commission Of Audit (Macau) ...
The Commission of Audit (CA; ; pt, Comissariado da Auditoria) is the auditor for the government of Macau to aid accountability by conducting independent audits of the government operations. The office has similar functions to auditors in other jurisdictions, but the Commissioner reports directly to the Chief Executive of Macau, not to Legislative Council of Macau and therefore lacks independence from political interference. A list of commissioners: * Fátima Choi Mei Lei 1999-2009 * Ho Veng On 2009–Present See also * Auditor General of Canada * Director of Audit * Inspector General References {{Reflist External linksOrganization Chart of the MSAR Positions of the Macau Government Macau Macau or Macao (; ; ; ), officially the Macao Special Administrative Region of the People's Republic of China (MSAR), is a city and special administrative region of China in the western Pearl River Delta by the South China Sea. With a pop ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor
An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. Types of auditors * External auditor/ Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most important ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Macau
Macau or Macao (; ; ; ), officially the Macao Special Administrative Region of the People's Republic of China (MSAR), is a city and special administrative region of China in the western Pearl River Delta by the South China Sea. With a population of about 680,000 and an area of , it is the most densely populated region in the world. Formerly a Portuguese colony, the territory of Portuguese Macau was first leased to Portugal as a trading post by the Ming dynasty in 1557. Portugal paid an annual rent and administered the territory under Chinese sovereignty until 1887. Portugal later gained perpetual colonial rights in the Sino-Portuguese Treaty of Peking. The colony remained under Portuguese rule until 1999, when it was transferred to China. Macau is a special administrative region of China, which maintains separate governing and economic systems from those of mainland China under the principle of " one country, two systems".. The unique blend of Portuguese and Chinese arc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accountability
Accountability, in terms of ethics and governance, is equated with answerability, blameworthiness, liability, and the expectation of account-giving. As in an aspect of governance, it has been central to discussions related to problems in the public sector, nonprofit and private (corporate) and individual contexts. In leadership roles, accountability is the acknowledgment and assumption of responsibility for actions, products, decisions, and policies including the administration, governance, and implementation within the scope of the role or employment position and encompassing the obligation to report, explain and be answerable for resulting consequences. In governance, accountability has expanded beyond the basic definition of "being called to account for one's actions". It is frequently described as an account giving relationship between individuals, e.g. "A is accountable to B when A is obliged to inform B about A's (past or future) actions and decisions, to justify them, and t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Audit
A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organization. In providing an opinion whether financial statements are fairly stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements.Arens, Elder, Beasley; Auditing and Assurance Services; 14th Edition; Prentice Hall; 2012 Overview The audit opinion is intended to provide reasonable assurance, but not absolute assurance, that the financial statements are presented fairly, in all material respects, and/or give a true and fair view in accordance with the financial re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Government
A government is the system or group of people governing an organized community, generally a state. In the case of its broad associative definition, government normally consists of legislature, executive, and judiciary. Government is a means by which organizational policies are enforced, as well as a mechanism for determining policy. In many countries, the government has a kind of constitution, a statement of its governing principles and philosophy. While all types of organizations have governance, the term ''government'' is often used more specifically to refer to the approximately 200 independent national governments and subsidiary organizations. The major types of political systems in the modern era are democracies, monarchies, and authoritarian and totalitarian regimes. Historically prevalent forms of government include monarchy, aristocracy, timocracy, oligarchy, democracy, theocracy, and tyranny. These forms are not always mutually exclusive, and mixed govern ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditors
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report. Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governanc ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chief Executive Of Macau
The Chief Executive of the Macao Special Administrative Region (; pt, Chefe do Executivo da Região Administrativa Especial de Macau) is the head of government of Macau, a special administrative region of China. The position replaced the office of Governor of Macau, the former head of Macau as an overseas province of Portugal. Under the Basic Law of Macau, the chief executive's role is to: ...be the head of the Macau Special Administrative Region and shall represent the Region. The Chief Executive of the Macau Special Administrative Region shall be accountable to the Central People's Government and the Macau Special Administrative Region in accordance with the provisions of this Law. The current chief executive is Ho Iat Seng. His office is located at the Macau Government Headquarters, formerly the Governor's House (from 1883-1926) and the Governor's office (from 1926 to 1999). The CE has used this as his office since 2009. History The office was created by the first sessio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Legislative Council Of Macau
The Legislative Assembly of the Macau Special Administrative Region (; ) is the organ of the legislative branch of Macau. It is a 33-member body comprising 14 directly elected members, 12 indirectly elected members representing functional constituencies and 7 members appointed by the chief executive. It is located at Sé. Charter The assembly has the following charter: # To enact, amend, suspend or repeal laws; # To examine and approve budgets; and examine the report on audit; # To decide on taxation and approve debts to be undertaken by the government # To debate the policy addresses by the Chief Executive; # To debate any issue concerning public interests; # To receive and handle complaints from Macau residents Election results Legislative assembly buildings The assembly sits at a special Legislative Assembly building, a modern three-storey structure located in the Nam Van area. From 1784 to 1999, the Assembly met at the Leal Senado Building. Selection methods ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ho Veng On
Ho (or the transliterations He or Heo) may refer to: People Language and ethnicity * Ho people, an ethnic group of India ** Ho language, a tribal language in India * Hani people, or Ho people, an ethnic group in China, Laos and Vietnam * Hiri Motu, ISO 639-1 language code ho *Ho (Armenian) a letter of the Armenian script. Names * Ho (Korean name), a family name, given name, and an element in two-syllable given names * Heo, also romanised as Hŏ, a Korean family name * Hồ (surname), a Vietnamese surname * He (surname), or Ho, the romanised transliteration of several Chinese family names * Hè (surname) , also romanised as Ho, a Chinese surname People with the surname * Cassey Ho (born 1987), American social media fitness entrepreneur * Coco Ho (born 1991), American surfer * Derek Ho (1964—2020), Hawaiian surfer * Don Ho (1930–2007), American musician * Ho Chi Minh (1890–1969), Vietnamese political leader * Michael Ho (born 1957), American surfer * Sornsawan Ho (bor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Auditor General Of Canada
The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective evidence to help them examine the government's activities and hold it to account. Karen Hogan was appointed Auditor General of Canada in June 2020. She replaced interim Auditor General of Canada Sylvain Ricard. Office Auditors general are appointed by the governor general in council (cabinet) on advice of the House of Commons and Senate for a non-renewable term of ten years. An auditor general may only be removed for cause by the governor in council with the approval of both the House of Commons and Senate. The auditor general's responsibilities include: * auditing operations of the federal and territorial governments * providing Parliament and the legislative assemblies with independent information, assurance, and advice regarding th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
