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Day 2- (CAF) -
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11/21/2013

Apserou Shiaka and Co

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11/21/2013

Apserou Shiaka and Co

i. - ()
ii. University of North East London - ACCA
iii. Post graduate: Adult Learning & Development (HRD)-University of Texas at Austin
iv. International Auditor (US General A/ing Office)
v. Certified Government Financial Manager USA
vi. Certified Internal Auditor
11/21/2013

Apserou Shiaka and Co

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11/21/2013

Apserou Shiaka and Co

07:30 to 10:00: (2+30)

10:15 -- 10:15: /
10:15 to 12:45: / (2+30
)
12:45 -- 13:00:
13:00 to 15:00: + (2+00
)

11/21/2013

Apserou Shiaka and Co

:
Power point


Server - usb:
(Full IAS + IFRS)


: , Checklists
11/21/2013

Apserou Shiaka and Co

11/21/2013

Apserou Shiaka and Co

1. 1 :

( 1)

2)

11/21/2013

( 3A)

( 3B)

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2. 1 :

11/21/2013

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11/21/2013

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21-Nov-13

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21-Nov-13

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17

21-Nov-13

Aps
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Company

18

Year

Audit Firm

Country

Notes

Polly Peck

1990

United Kingdom

Xerox

2000

KPMG

United States

Falsifying financial results

Enron

2001

Arthur Andersen

United States

No group a/cs: rule .v.

principles

Kmart

2002

PricewaterhouseCoopers

United States

Misleading accounting
practices

WorldCom

2002

Arthur Andersen

United States

Overstated cash flows,

Parmalat

2003

Grant Thornton

Italy

Falsified accounting
documents,

HealthSouth
Corporation

2003

Ernst & Young

United States

Richard M. Scrushy

21-Nov-13

Aps
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Shia
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Company

Bernard L. Madoff

Year

Audit Firm

Country

Notes

2008

Friehling & Horowitz

United States

Ponzi scheme

Anglo Irish Bank

2008

Ernst & Young

Ireland

Anglo Irish Bank hidden loans

controversy

Satyam Computer Services

2009

PricewaterhouseCoopers India

Lehman Brothers

2010

2011

Investment Securities LLC

19

Ernst & Young

United States
Ernst & Young/ PWCL

21-Nov-13

Falsified accounts

Failure to disclose Repo 105

transactions to investors
.

Aps
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Shia
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Bernard L. Madoff scandal

He founded the Wall Street firm Bernard L.
Madoff Investment Securities LLC in 1960,
and was its chairman until his arrest. Alerted
by his sons, federal authorities arrested
Madoff on December 11, 2008. On March 12,
2009, Madoff pled guilty to 11 federal crimes
and admitted to operating what has been
called the largest investor fraud ever
committed by an individual. On June 29, 2009,
he was sentenced to 150 years in prison with
restitution of $170 billion. According to the
original federal charges, Madoff said that his
firm had "liabilities of approximately US$50
billion. Prosecutors estimated the size of
the fraud to be $64.8 billion
20

21-Nov-13

Aps
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Shia
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:
The Sarbanes-Oxley Act
The legislation came into force in
2002 and introduced major changes
to the regulation of financial practice
and corporate governance. Named
after Senator Paul Sarbanes.
A public company accounting board
was also established by the act.
21

21-Nov-13

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2006/43/

17 2006



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21-Nov-13

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2009 (. 42(l)/2009) [

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21-Nov-13

 2012

700

1.050

1.050

2.750

21-Nov-13

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26

146

Overview of accounting profession

 2009

27

60

195

255

21-Nov-13

Apserou Shiaka & co

Overview of accounting profession


2010
2003

2004

2005

2006

2007

2008

2009

28

31/10/2010

115.744 125.361 137.636 155.846 184.133 207.614 221.08 234.182

9
9.080 11.587 14.494 20.280 29.016 24.453 16.101

15.435

234182251=933

21-Nov-13

Apserou Shiaka & co

Overview of accounting profession


2010

2008

2009

2010

2011

207.614

221.089

237.372

254.227

267.981

24.453

16.101

19.278

19.538

16.489

29

30/11/2012

267.981255=1051

21-Nov-13

Apserou Shiaka & co

Overview of accounting profession

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21-Nov-13

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Overview of accounting profession

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21-Nov-13

Apserou Shiaka & co

Overview of accounting profession

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ACCA:
monitoring visits
1. Quality Control (Mandatorynot
regulatory)
2. Audit Monitoring
3. ACCA


4. .
21-Nov-13

Apserou Shiaka & co

Overview of accounting profession

33

() ISA
Clarity project
1. 1/12/2009 36
2. (ICQC 1)

3. ,

21-Nov-13

Apserou Shiaka & co

Overview of accounting profession

34

1. 1/7/2009

2. 70 (USA, CAN, UK,

TURKY ....... Australia, etc)
3. & !!!!
4. 99%

21-Nov-13

Apserou Shiaka & co

Overview of accounting profession

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35
35

,
.. !!
52
45,000 listed companies
25 . (IE)
20 . (IE)
4.7 ., (IE)
99.6% 100
( !1)
21-Nov13

Apsesou Shiaka & Co

Overview of accounting profession

36

1.230 3000
2.
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21-Nov-13

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Overview of accounting profession

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1. (
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21-Nov-13

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Overview of accounting profession

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i.

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(misstatements or
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{ifrs 1-12=12 + (Ias 1,2,7,8, 10,11,12,16, 18,19,20,21, 23,24, 26, 27, 28,
29, 31, 33, 34, 35, 36, 37, 38, 39, 40, 41= 28)}=37 3000
3000

iii. IFRS for

SMEs
21-Nov-13

Apserou Shiaka & co

Overview of accounting profession

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:
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11/21/2013

Apserou Shiaka and Co



1.
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11/21/2013

Apserou Shiaka and Co

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11/21/2013

Apserou Shiaka and Co

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11/21/2013

Apserou Shiaka and Co

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11/21/2013

Apserou Shiaka and Co

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21 November 2013

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44

Overview of accounting profession