Nowadays, there is an increase in O Level's demand and people are diminishing their priority of Matric or Intermediate System and moving towards O level as it is subject-based qualification by GCE [ General Certificate of Education, UK ].

Advantage of this internationally recognized certificate is that student can easily get admission in international universities on the benchmark of grade he/she achieved.

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PERSONAL SUCCESS

USE STRESS TO MAKE YOU MORE SUCCESSFUL

Recent research has found that 40 percent of us have to take time off work because of stress related- problems. But if you are to perform to your maximum ability, certain levels of pressure and challenge must exist. Balancing your productivity and stress levels is the secret of successful stress management. Here is how to make stress work for you and help you achieve what you want in life:

Plan your day:

• Whatever goals have been set for you by other people, it is important that you have realistic self-control.
• It can be helpful to for various ‘small satisfactions’ during the course of a job, rather than just a large one at the end. Such as, dealing each day with a set number of letters, faxes, and phone calls, which help towards the completion of a major project, should be a source of satisfaction in itself.
• It is important to accept that yesterday has gone - it cannot be repeated nor improved. As for tomorrow, what you do now will shape in course. Focus your present.

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Scope:

• It deals with the auditor’s responsibility to prepare audit documentation
• Specific documentation requirements of other ISAs do not limit the scope of ISA 230

Principal Purposes / Objective of Audit Documentation: 

is to provide evidence;

• Of the auditor’s basis for conclusion, and
• That the audit was planned and performed(in accordance with ISAs and applicable legal and regulatory requirements)

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Scope:

It deals with the communication of additional matters in the Auditor’s report

Objective:

To draw the users’ attention to any matter or matters that is ;

• Disclosed or presented in the financial statements, that is of importance to the users’ of the financial statements. [by reference in the emphasis of matter paragraph]

• Not disclosed or presented in the financial statements, that is relevant to the users’ understanding of the financial statements. [by reference in the other matter paragraph]

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Scope :
Forming an Opinion, when modification of the report is considered necessary by the auditor.

Modification of the opinion depends on :

Nature of the matter giving rise to the modification, that is,

• Material misstatement in the financial statements[Disagreement], or
• Inability to obtain sufficient appropriate audit evidence[Scope Limitation]

Auditor’s judgment about the level of seriousness (of effects of matters on the financial statements) :

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