WORKING PAPER Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Barbara M. Vinciguerra Penn State Great Valley School of Graduate Professional Studies Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Abstract Professional standards require auditors to be independent in the performance of attestation services. Critics of the accounting profession have expressed
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MADE” What do you think? When we talk or debate about if the entrepreneurs are born or made‚ we need to think about what makes an entrepreneur‚ what are his objectives as an owner of a business‚ what should be his main skills and what kind of challenges and tasks he needs to face when running out a company. The word entrepreneur‚ originally from the French verb “entreprend”‚ means “to undertake”. An entrepreneur is the person who undertakes a business. He is someone who organize the factors of production
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1. “Watch the following video (link provided in Chapter 8 Resources): The Fiction of Memory. How does this video change the way you view memory? Do you think it is possible for people to have memories that are not real or faulty? Discuss some factors do you think might contribute to the development of false memories‚ and explain how you think eyewitness testimony should be handled in the courtroom.” This video changed the way I views memory‚ because I realized how important your memory is‚ without
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What do you think a hero is? Well in my eyes Margaret Mead is a true hero because even when it was hard for woman back then to get a college degree she still managed to get her bachelor’s degree‚ M.A.‚ and Ph.d degrees. She went to polynesia to study how cultural differences influenced child rearing. She was a very independent and determined person. One of her quotes is “Never doubt that a small group of thoughtful‚ committed citizens can change the world. Jimmy Carter announced that he was awarding
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What do you think makes a good brand? How do you recognize a good brand? Good is a very difficult word used as a description. There are few things that define a successful brand and the most important thing is the relationship that it establishes with its consumers and stakeholders and when that relationship is held and maintained consistently over a period of time‚ makes a successful brand. Now that relationship could be emotional‚ could be rational‚ could be problem solving relationship but as
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Submit your posts to the Case Study Discussion for Module 3. Read the Case Incident 1‚ "Is It Okay to Cry at Work" on p. 124 of your textbook. Post a response to one of the questions listed at the end of the case study that has not been previously addressed by another group member. This initial posting is due by February 8‚ 2013 at 11:30 pm CST. Next‚ respond and build on a posting made by two of your group members. This follow- up postings are due by February 10‚ 2013at 11:30 pm CST. The rubric
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1.0 What do you think caused Deborah to react in such manner towards Melinda? Do you think these reactions are justified? Usually in every organization‚ there are myriads of ways how people resist change. People often show resistance to change in a very rational response based on self-interest‚ fear of unknown‚ fear of failure‚ personal conflicts‚ cultural values and assumption‚ politics etc. Therefore‚ it can be established that there are innumerable reasons people resist change and many of them
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In order to consider “I exist because I think” or ”I think because I exist”‚ I would define the “I exist because I think” as “I think” is the cause of “I exist”. This implies “I think” appear before “I exist” and cause “I exist” to happen. In the other side‚ “I think because I exist” would be “I exist” is the cause of “I think”. This implies “I exist” appear before “I think” and cause “I think” to happen. In terms of logic‚ I would say “I think because I exist “ is more appropriate. It is because
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also define the term ‘underdevelopment‚’ then explain why most African nations are affected by it. I will take the Zambian case as an example to try and explain why African countries are underdeveloped and conclude with recommendations on how this issue could be resolved. The concept ‘development’ is neither new nor old. Development is a continuously changing and dynamic concept. Since the beginning of civilization it has been taking shapes and dimensions. The nature of development as seen in the
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You must do things you think you cannot do Honorary guest‚ lecturers‚ parents‚ fellow graduates‚ good afternoon. I am your valedictorian Oshane Thomas and I am charging you today to do the things you think you cannot do. The important actions aren’t easy. They are hard because of our fears. No one is without them. One of my fears is being here today talking to you. On preparation for graduation‚ I was notified that I had to deliver a speech and the thought of actually doing it terrified me
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