To deepen the analysis the information can be categorised for geographical areas, sectors and co-operative size
The Co-op Accounting and Audit method uses three categories for identifying and recording data; under the headings of: Strong Co-operatives; Strong People; and Strong Communities
What is the difference between an external auditor and a co-operative?
The co-operative's assets are safeguarded
The external auditor's objective is to carry out sta- tutory requirements and to give an opinion on the truth and fairness of the accounts
Obviously the two overlap as both are concerned with the safeguarding of assets and operation of control systems
Who is responsible for auditing a cooperative?
The cooperative’s audit committee is required to be directly responsible for the retention, compensation, and oversight of the independent auditor
These responsibilities may not be delegated to the board
The independent auditor must report directly to the audit committee and not the board of directors
According to the Canadian Auditing Standards, the purpose of an audit is to “enhance confidence” in a business or organiza…
Auditing role in cooperative
Autonomous association of persons or organizations
The German Cooperative Financial Group is a major cooperative banking network in
The German Cooperative Financial Group is a major cooperative banking network in Germany that includes local banks named Volksbanken and Raiffeisenbanken, the latter in tribute to 19th-century cooperative movement pioneer Friedrich Wilhelm Raiffeisen. The Cooperative Group represents one of the three pillars of Germany's banking sector, the other two being, respectively, the de>Sparkassen-Finanzgruppe of public banks, and the commercial banking sector represented by the Association of German Banks.
History of the type of autonomous association
The history of the cooperative movement concerns the origins and history of cooperatives across the world. Although cooperative arrangements, such as mutual insurance, and principles of cooperation existed long before, the cooperative movement began with the application of cooperative principles to business organization.
The International Federation of Audit Bureaux of Circulations (
The International Federation of Audit Bureaux of Circulations (IFABC) is an organisation founded in 1963 in Stockholm, Sweden.
Regional co-ops in Japan
Japan Agricultural Cooperativesfont-weight:normal> , also known as ja-Latn>Nōkyōfont-weight:normal> (農協) or JA Group, refers to the national group of 694 regional co-ops in Japan that supply members with input for production, undertake packaging, transportation, and marketing of agricultural products, and provide financial services. As of 2012, there are 4.6 million official members and 5.4 million associate members in JA. While JA refers to co-ops that operate in respective municipalities, the JA Group includes administrative bodies that supervise regional co-ops across several prefectures, run wholesale business in food products and production inputs across municipal and prefectural borders (Zen-Noh), manage credit unions, offer insurance, and a national headquarters that controls the entire group and manages government relations. JA and JA Group are often used interchangeably.
Cooperative
Autonomous association of persons or organizations
The German Cooperative Financial Group is a major cooperative
The German Cooperative Financial Group is a major cooperative banking network in Germany that includes local banks named Volksbanken and Raiffeisenbanken, the latter in tribute to 19th-century cooperative movement pioneer Friedrich Wilhelm Raiffeisen. The Cooperative Group represents one of the three pillars of Germany's banking sector, the other two being, respectively, the de>Sparkassen-Finanzgruppe of public banks, and the commercial banking sector represented by the Association of German Banks.
History of the type of autonomous association
The history of the cooperative movement concerns the origins and history of cooperatives across the world. Although cooperative arrangements, such as mutual insurance, and principles of cooperation existed long before, the cooperative movement began with the application of cooperative principles to business organization.
The International Federation of Audit Bureaux of Circulations (IFABC)
The International Federation of Audit Bureaux of Circulations (IFABC) is an organisation founded in 1963 in Stockholm, Sweden.
Regional co-ops in Japan
Japan Agricultural Cooperativesfont-weight:normal> , also known as ja-Latn>Nōkyōfont-weight:normal> (農協) or JA Group, refers to the national group of 694 regional co-ops in Japan that supply members with input for production, undertake packaging, transportation, and marketing of agricultural products, and provide financial services. As of 2012, there are 4.6 million official members and 5.4 million associate members in JA. While JA refers to co-ops that operate in respective municipalities, the JA Group includes administrative bodies that supervise regional co-ops across several prefectures, run wholesale business in food products and production inputs across municipal and prefectural borders (Zen-Noh), manage credit unions, offer insurance, and a national headquarters that controls the entire group and manages government relations. JA and JA Group are often used interchangeably.
