Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 1, pelaporan keuangan terdiri dari: 1) Neraca; 2) Laporan Laba Rugi; 3) Laporan Perubahan Ekuitas; 4) Laporan Arus Kas; dan 5) Catatan atas Laporan Keuangan.
Oleh karena itu, dibutuhkan independensi dan profesionalisme dalam memberikan opini audit.Hal ini didukung oleh adanya sejumlah sanksi yang diterapkan bagi setiap pelanggaran independensi dalam audit laporan keuangan.Australia's ban on dual national lawmakers is rare if not unique in the world, and many argue it is outdated in a nation of immigrants where half the population was born overseas or has a foreign parent Alexander, who has been in the House of Representatives since 2010, announced his father was born in Britain after Turnbull on Monday proposed making all lawmakers prove they are not dual citizens.Australian-born lawmakers, such as Alexander and Joyce, would have to state where and when their parents were born, details that could reveal an inherited second nationality.Turnbull said his proposed demand for all lawmakers to prove their nationality could result in more by-elections that could impact his government's slim majority."I take it as a given that every Member of the House and the Senate as of today believes that they are eligible to sit in the House or the Senate," he said, after explaining that anyone who thought otherwise should resign.
Independent lawmaker Andrew Wilkie called on Alexander to prove that his father had renounced his British citizenship before Alexander was born on July 4, 1951. 1, 1949, giving Alexander's father less than three years to become solely Australian before his son was born."Given the furor over this, knowing that he has a British-born parent, it would've been wise of him to look into this and certainly to have looked into it well before the media challenged him on it yesterday," Wilkie said.Calls for an audit of all lawmakers' citizenship intensified when a senior senator announced last week that he was resigning from his 350,000 Australian dollar (0,000) a year job because he had inherited British citizenship from his father.Government ministers said he should have declared his dual citizenship much earlier.Marty provides training to business , academic, sales and non-profit organizations nationally, as well as individual life planning and consultation services.How you communicate determines the response you receive.If Alexander proved to be a dual citizen he would become the seventh lawmaker to be forced from office since the High Court last month made a ruling to enforce a 116-year-old constitutional ban on foreign citizens sitting in Parliament.