PUZZLE OF LIFE~

Playing puzzle can sometimes create headache.. To nicely fit each and every pieces to form one complete picture, or in the case of puzzle of life, to complete assembling all the pieces that has been scattered and fit them nicely together.. But there will always be one missing piece that you must search throughout your life to find it.. Some might get lucky to easily find it but for others it takes years of searching and maybe whole life searching for the missing piece to complete their puzzle of life.. Sometimes you might think that you have found the right piece but somehow after trying and trying it just don’t want to fit the hole.. Then you have to leave the ‘unfit’ piece and started to search again for the new one who can fit the hole nicely.. in this entry I would like to congratulate my brother firdaus aslam ali @ ferd for being the first amongst us all batch 0004 to finally found the last missing piece to complete his puzzle of life..

This entry is tribute to my brother ferd@firdaus aslam ali who get married on the 8th of October 2008.. Big congratz bro for finally found the last piece to complete your puzzle of life.. Envy you, amongst us all you are the one who break the barrier and move to the next round.. I bet all of us quite shock to know that you finally now a MAN, more than that a HUSBAND to someone special to you.. I still remember we keep talking and asking this favorite question, “korang raser saper antara budak-budak batch kite yang akan kawin dulu?”..then came out the names that have potential to get married early.. hud kechek,arelong,mao, those are the few names (no offence to mao,arelong,hud) and yours is not even mention.. Who would expect you to be the pioneer (in term of marriage life) in our batch..i still remember ‘lepak’ in UM with u,mubeen,iezwan,mao n others way back in 2005,back then you was sooooooo cheerful and so childish..3 years after that, you already someone’s husband..Wondering whether you are still the same ferd that I knew,the one I that I knew in koleq who would be ‘sekepale’ with me in some issue..hehehe… The one that will talk naughty things with me and masyhur..the one we used to call ‘murtabak ali’ or ‘carpet’..I miss having you in the same class..5 Sc2 was the best..we had sooo much fun together throughout the year though we know SPM is waiting for us in the end..owh not to forget our beloved class teacher cikgu rizal yang tiap kali masuk kelas akan bawak pembaris panjang takpon besi panjang…pastu buat-buat garang and nak nak bantai semua orang..hehehe,those were the days we laught a lot.. Haih, I’ll post another entry about our life in Sc2 later..

“It takes hope to grow a friend.
Belief that friendship never ends.
Vision for a future day.
Friends forever, come what may.”

Bro,the friendship,the brotherhood we created and all the things we shared during our time in koleq was the treasure I will cherish.. You’re a husband now,be good.. Be matured but hey stay you.. Stay be the funny ferd I used to know.. Be a good leader to your family.. Be someone that we can look up when we too want to move into the next round and complete our puzzle of life.. To ferd’s lovely wife, though I do not know you but I really know that you are one lucky woman to have a husband like ferd.. God bless both of u.. Selamat pengantin baru semoga kekal ke anak cucu.. Insyaallah,I’ll make sure I’ll be there on your kenduri kawen next year..

CONGRATULATION AGAIN BRO FOR FINDING THE LAST PIECE TO COMPLETE YOUR PUZZLE OF LIFE.. Ocayh next on the list, saper plak nak follow ferd?? MAO?? MASYHUR?? PALI?? JOEBAR?? AFIQKHaN?? IEZOE?? Saper2 lagi yg tengah hangat bercinta.. Cepat-cepat join ferd..

-theskyisnevertoohightoaim-

QUESTIONS OF WHO YOU LOVE~

Eternal Question of LOVE :

1.To My Friends Who Are - SINGLE :

Love is like a butterfly. The more you chase it, the more it eludesyou. But if you just let it fly, it will come to you when you least expectit. Love can make you happy but often it hurts, but love’s only specialwhen you give it to someone who is really worth it. So take your time andchoose the best.

2.To My Friends Who Are - NOT SO SINGLE :

Love isn’t about becoming somebody else’s "perfect person." It’s aboutfinding someone who helps you become the best person you can be.

3.To My Friends Who Are - PLAYBOY/GIRL TYPE :

Never say "I love you" if you don’t care. Never talk about feelings ifthey aren’t there. Never touch a life if you mean to break a heart.Never look in the eye when all you do is lie. The cruelest thing a guy can do to a girl isto let her fall in love when he doesn’t intend to catch her fall and itworks both ways…

4.To My Friends Who Are - MARRIED :

Love is not about "it’s your fault", but "I’m sorry." Not "where areyou", but "I’m right here." Not "how could you", but "I understand." Not"I wish you were", but "I’m thankful you are."

5.To My Friends Who Are - ENGAGED :

The true measure of compatibility is not the years spent together buthow good you are for each other.

6.To My Friends Who Are - HEARTBROKEN :

Heartbreaks last as long as you want and cut as deep as you allow themto go. The challenge is not how to survive heartbreaks but to learn fromthem .

7.To My Friends Who Are - NAIVE:

How to be in love: Fall but don’t stumble, be consistent but not toopersistent, share and never be unfair, understand and try not to demand,and get hurt but never keep the pain.

8.To My Friends Who Are - POSSESSIVE:

It breaks your heart to see the one you love happy with someone elsebut it’s more painful to know that the one you love is unhappy with you.

9.To My Friends Who Are - AFRAID TO CONFESS:

Love hurts when you break up with someone. It hurts even more whensomeone breaks up with you. But love hurts the most when the person youLove has no idea how you feel. . .

10.To My Friends Who Are - STILL HOLDING ON:

A sad thing about life is when you meet someone and fall in love, onlyto find out in the end that it was never meant to be and that you havewasted years on someone who wasn’t worth it. If he/she isn’t worth it nowhe’s/She’s not going to be worth it a year or 10 years from now. Let go

11.TO ALL MY FRIENDS :

My wish for you is a man/woman whose love is honest, strong,
mature ,never-changing, uplifting, protective, encouraging,rewarding and unselfish.coz you deserved the best in life~

-theskyisnevertoohightoaim-

AUDIT CHAPTER 9~

3 papers before stairways to heaven..hehehe..cant wait for the 'merdeka' day..but nevertheless within my busy exam schedule still i'm going to post yet another entry ablut audit,chapter 9:audit materiality..this post dedicated to cik reena,sorry cant make it to further explain to u bout this chapter..here goes the entry..

basically this chapter touch on 5 major parts that u need to know and understand in details..first is about defining the meaning of materiality..we can define materiality as magnitude of accounting infotmation, in the judegement of the person relying on it,the information might be misstatement or not..The information or the statement is consider material if the omission or misstatement will result in the negative impact in decission making...

second part,about steps needed in applying materiality..there are 5 steps that u need to know in applying materiality..the FIRST ONE being to set preliminary judgement about the materiality..this step need to be done before starting the audit process..auditors need to decide the combining amount of tolerable misstatement or level of materiality that they might consider..the judgement will vary over time so auditor must document their judgement..SECOND STEP is to allocate the amount to segments..auditors must allocate the judgement they make earlier to each segments they think necessary..the amount can not be used as a whole as it might get complex in later stage..difficuties arise in segmenting are because of level of materiality in each segments vary,auditor need to consider the overstatement and understatement of each accounts, and also the relative cost of audit affect the allocation..THE THIRD,FOURTH AND LAST STEPS is to accumulate and compare with the preliminary judgement..this last step is done after the audit process..

third part about this chapter is the qualitative factors in determining meteriality..the factors are AMOUNT INVOLVING FRAUD,IMMATERIAL BUT WITH CONTRACTUAL OBLIGATION AND THE LAST ONE BEING IMMATERIAL BUT MAY EFFECT TREND IN EARNINGS..no further elaborations about this one..sorry...

the fourth part is about the base needed for evaluating materiality..there are NET SALES,GROSS PROFIT AND TOTAL ASSETS..again no further elaboration..

the last part being risk types..there are 4 type of risks that mention in this chapter..the first one is PLANNED DETECTION RISK..this risk is about the percentage of audit evidence will fail to detect the misstatement..low planned detection risk means that more accumulated evidence is needed by auditor..next one is INHERENT RISK..this risk is about making assumtion that there are misstatement eventhough before testing the effectiveness of the internal control..high inherent risk means that the statement is likely to be misstatement..the third risk in CONTROL RISK..this risk have unique relationship with inherent risk..control risk is about the effectiveness of the internal control..if the Internal control is effective then it means low control risk,low inherent risk,high planned detection risk and less audit accumuated audit evidence is needed..the last risk is ACCEPTED AUDIT RISK @ AUDIT ASSURANCE..risk that auditor going to accept the financial statement is misstated..

wallaaaa..done for this chapter...im sorry,i cant post summary for another two chapters..vino,sorry u need to read it..all the best guys for tomorrow's paper...be a person with integrity and independe,,dont commit fraud tomorrow..hehehe...

-theskyisnevertoohightoaim-