Hello,
I am a qualified Chartered Accountant retired from a very large tea company from upper Assam, India. Prior to that I was Senior Audit Manager of a reputed CA firm in Kolkata (Calcutta). My present activity mainly is doing taxation and partly as freelance writing.
Behind Audit Expectation Gap, their plays roles of different people having vested interest, lack of aim, clarity and ignorance. So far Indian perspective, CAG (comptroller and Auditor general of India) when highlighted the irregularities with respect to his observation on Coalgate
(licensing of coal field to some vested corporates and persons) and 2G licensing he was highly criticised, even from the existing ministry of
Government of India. Under UK GAAP there is very rare cases of overriding 'TRUE & FAIR" view and its application has been made to misleading financial statements.
I couldn't open your file as it is PPT format. Had I been that toll I could have go through it for more details. However, I am interested in working for
your project, if you give me an opportunity.
For any query feel free to contact me.
Best regards,