CAG LUDOVICK with Disclaimer of Opinion report: CPA (T) Tanzania Haiaminiki tena

Kachanchabuseta

Kachanchabuseta

JF-Expert Member
Mar 8, 2010
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Hii itakuwa habari mbaya kwa waitimu wengi wa CPA Tanzania maana
report wanazotoa haziendani na mafunzo waliyopata wamejiingiza kwenye wizi
na mabo ya siasa

A Disclaimer of Opinion, is issued when the auditor could not form, and consequently refuses to present, an opinion on the financial statements. This type of report is issued when the auditor tried to audit an entity but could not complete the work due to various reasons and does not issue an opinion. when the Statement on Auditing Procedure No. 23: Recommendation Made To Clarify Accountant’s Representations When Opinion Is Not Expressed was published in order to provide guidance to auditors in presenting a disclaimer

Statements on Auditing Standards (SAS) provide certain situations where a disclaimer of opinion may be appropriate:
  • A lack of independence, or material conflict(s) of interest, exist between the auditor and the auditee (SAS No. 26)
  • There are significant scope limitations, whether intentional or not, which hinder the auditor’s work in obtaining evidence and performing procedures (SAS No. 58);
  • There is a substantial doubt about the auditee’s ability to continue as a going concern or, in other words, continue operating (SAS No. 59)
  • There are significant uncertainties within the auditee (SAS No. 79).
MyTake

1. How did Ludovick qualify for the CPA??
2. Kwanini ludovick anachanganya siasa na proffessional? je aoni kuwa anawazalilisha CPA holder?
3. Will CPA in Tanzania gain market kama report zenyewe ndo hizi??
 
siasa zisitawale sana kumbuka rudovic alipewa limit sio ya siku bali tarehe ya kumaliza kazi hizo na ndani ya siku kumi yeye alipewa rasmi majukumu zikiwa zimepita siku nne


je kweli unaweza kuwanya auditing katika account za wizara kwa siku sita ambapo wakati mwingine ilimlazimu kwenda dodoma na mikoa mingine sasa mkitoa hukumu lazima mtambue na kazi na siku zake. luhanjo alimpa kazi bila ya kumpa uhuru wa kupanga muda wa kukamilisha kazi yake
 
hata kwake ilikuwa mtihani, maana wao pia wakisaini ripoti analipwa mtu na siyo ofisi. anaogopa nao wasijeanikwa.
 
Why do u rush to judgement? au tu unataka nawe uonekane unafahamu mambo haya?
Najua wengi tunataka majibu ambayo tuliyategemea, but this is professional its not about ur personal feelings.
CAG's opinion was based on his scope and facts availed to him. Ukipenda kutumia jazba utaonea wengi sana.
Zombe kaachiwa na mahakama, pengine si kwamba hakutenda kosa ila mahakama haikupata ushahidi, wangetumia jazba na public opinion Zombe angekuwa ndani. Ni Mungu tu aonaye mioyo na anaweza kuhukumu sawasawa, man we are so limited, we can never attain perfection.
So dont conclude such a big thing with minor/unjustified arguments.
 
MJIMPYA said:
Why do u rush to judgement? au tu unataka nawe uonekane unafahamu mambo haya?
Najua wengi tunataka majibu ambayo tuliyategemea, but this is professional its not about ur personal feelings.
CAG's opinion was based on his scope and facts availed to him. Ukipenda kutumia jazba utaonea wengi sana.
Zombe kaachiwa na mahakama, pengine si kwamba hakutenda kosa ila mahakama haikupata ushahidi, wangetumia jazba na public opinion Zombe angekuwa ndani. Ni Mungu tu aonaye mioyo na anaweza kuhukumu sawasawa, man we are so limited, we can never attain perfection.
So dont conclude such a big thing with minor/unjustified arguments.
Click to expand...

wajua nchi hii inawataka professional kama Ludovik na sio wale ma professional haswa Auditing ni kazi ngumu sana na inahitaji kuwa makini na kuwa seriously na kazi yako ila itakapo fika pindi waingiza Si Ha sa kama CAG wetu wategemea nini?

Kuna kampuni ya Ernst & Young ili kwenda ku audit TRA na wakapewa report yao what should be done kuboresha ukusanyaji wa kodi ili kuwe na pato au kupatikane pato nono kwa taifa, do you know what happened report ilitupwa huko na nikiwa namaanisha hayakufwatwa yaliyotakiwa ambayo yalikuwa bora kumbe ndani ya report ilianza kusafisha watu waondolewe na kuweka mfumu upya kwani mianya mingi ilijionesha na elimu duni ni kubwa sana TRA nandio tatizo lilipo sasa na badara ya kuanza kusafisha juu wame anza chini kwa vijana wapya, wafanya kazi wengi wa TRA wanalijua hili wanashindwa jinsi ya kutokea ni wapi.

Sasa huyo CAG wenu ludovic na CPA yake wadhani atwaeza tuambia kitu leo
 
tatizo ni aliyemuweka hapo ndio anamsikiliza na kumuamini anachosema kuliko yule aliyempa cheti na akili zake mwenye.
 
mkuu nafikiri changamoto ni kwa NBAA kama wasimamizi wa professional,huwa wanafanya Audit Quality review kwenye taasisi zinatoa huduma ya ukaguz hivyo wanawajibu wa kufanya AQR kwa CAG pia kujiridhisha!
 
Kimsingi CAG amejiaibisha. Hakutakiwa kutoa ripoti pale. Wala kitaaluma ripoti ya ukaguzi haitolewi vile. Amejiteremshia hadhi. Ingawa kuna kamati ya bunge itachunguza sakata hili upya lakini ukwali utabaki kwa waliofanya jambo hili, kina Jairo. Safari hii spika hatafanya makosa kama alivyofanya Sita. Atateua wabunge wataowasafisha kina Jairo. Subirini kesho muone.
 
Hatuwezi ku compromise CPA(T) as NBAA is one of the strongest Accountancy Board in Africa,lakini pia wanapaswa kumchukulia hatua uttoah for breach of professional ethics na kumfutia usajili wa FCPA abaki kama graduate cpa.
 
uttoah anaripoti kwa rais na nakala kwa bunge,Luhanjo ndo rais? Luhanjo alitumia mamlaka gani kusoma ripoti iliyo nje ya mamlaka yake? Uttoah amechemka na ameaibisha CPA Holders kwa ku compromise.
 
Muda unatosha ndio maana alikubali kazi na alikuwa na nafasi ya kuomba muda kama kungekuwa na haja.
Muda usitumike kama xcuse kwa poor quality, wazee wetu ndio wametufikisha hapa manake wanapanda vyeo kwa muda wa kuwa kazini sio delivery.
Aibu sio kwa CPA tu mpaka umri wake, kama yeye na elimu, madaraka na umri wake haogope nini, yeye sio ndio kajaza V8 hapo samora wakati wazalishaji hawanunui. He has all resources kutoa kazi ya uhakika
 
Godwine said:
siasa zisitawale sana kumbuka rudovic alipewa limit sio ya siku bali tarehe ya kumaliza kazi hizo na ndani ya siku kumi yeye alipewa rasmi majukumu zikiwa zimepita siku nne


je kweli unaweza kuwanya auditing katika account za wizara kwa siku sita ambapo wakati mwingine ilimlazimu kwenda dodoma na mikoa mingine sasa mkitoa hukumu lazima mtambue na kazi na siku zake. luhanjo alimpa kazi bila ya kumpa uhuru wa kupanga muda wa kukamilisha kazi yake
Click to expand...

Hiyo ni pumba. Huwezi ku-abuse profession yako kwa sababu kama hiyo. Bila shaka alikuwa na uhuru wa kuomba siku zaidi kwa kutoa hoja ambayo ingeeleweka. Lakini pia hata kama angepewa siku mia moja bado tusingetegemea report tofauti na hiyo aliyotoa kwa sababu na yeye inajulikana kuwa ni gamba tu.
 
kwanini NBAA wasimfanyie ofisi ya CAG Audit Quality Review kwenye issue nzito kama hii ili wamchukulie hatua kwa kumfutia usajili wa CPA? Au wanatafutwa watu dizaini ya akina Mangesho&Co. Kwenye issue ya Nicol tu?
 
hizi taasisi kama NBAA zina mamlaka mazito kisheria lakini zinachagua pa ku react! Basi walau wangetoa statement tu ya kama Audit procedure zimefatwa
 
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