Chapter 2 Professional Ethics and Conduct Overview • • • • Roles and duties of professional accountants Ethical principles of auditors Technical and ethical competence of auditors Essential disciplinary measures for auditors 2 Concept of a profession • Five attributes of a profession – a systematic body of theory – authority of professional bodies – community sanction for control over membership and accreditation – ethical codes – a professional culture 3 The
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The Pearl by John Steinbeck is a perfect example of how greed can negatively affect people. It is the story of a poor pearl diver‚ Kino‚ and his family‚ living in La Paz in the 1940’s. They live in poverty and long for a better life for their son‚ but they have learned to make the best of their situation. One day‚ Kino is diving for pearls just as he does every other day‚ and he finds "the Pearl of the World"‚ a pearl as big as a seagull’s egg. At first‚ the finding of this magnificent pearl is a
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Baltimore & Carolina Line‚ Inc. v. Redman‚ 295 U.S. 654 (1935) Judgment Notwithstanding the Verdict a term defined as a verdict given by the jury that does not reflect the facts given at the trial. The jury could have made a mistake by misunderstanding the directions from the court‚ or verdict contrary to law. These verdicts may be overturned by the judge resulting in an obvious verdict and making sure justice is served. Issue: This case involves 38 year old seaman Redman seeking damages for
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Master ’s-Prepared Nurse Interview Introduction I had the privilege to work for many years with couple of master’s prepared nurses and they always inspired me to join master’s level program. I interviewed one of my friends [S.V] who is a colleague at the hospital where I work as a requirement for the course and also to get a broader depth and understanding of the Masters in nursing program. That helped me to get more information about the program
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Ewell. Tom Robinson has worked on Mr. Link Deas’s farm for eight years. "...that boy’s worked for me eight years an’ I ain’t had a speck o’ trouble outa him. Not a speck‚" stated Mr. Deas during the trial. While working on the farm‚ he had an accident with the cotton gin‚ leaving his entire left hand completely useless. When witness Heck Tate was called to the stand‚ it was confirmed that Mayella’s right eye was blackened‚ proving she had been hit by a left-handed man. Mr. Finch then attempted
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WaveGuide’s business model: •Acquire exclusive worldwide licensing for existing handheld infrared spectrometer technologies for placement into large unrealized markets (to be licensed from defense company already earning $MM revenues from its existing products); •Acquire exclusive worldwide licensing for disruptive nuclear magnetic resonance spectrometer technologies to commercialize next generation handheld instruments (to be licensed from Harvard’s OTD). Nuclear Magnetic Resonance (NMR) Overview
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Pearl Harbor During the early 19th century‚ Pearl Harbor was not used for large ships due to its shallow entrance. The interest of United States in the Hawaiian Islands followed its whaling and trading ships in the Pacific. As early as 1820‚ an "Agent of the United States for Commerce and Seamen" was appointed to look after American business in the Port of Honolulu. These commercial ties to the American continent were accompanied by the work of the American Board of Commissioners for Foreign
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Pearls of Wisdom: the Unusual Pearl of Hester Prynne Pearl is described as a perfect specimen of a child: her liveliness‚ coordination‚ and ideal shape make her “worthy to have been brought forth in Eden” (59). Pearl captivates the eyes of spectators with her pale radiance‚ and embodies the innocence of a “peasant-baby” along with the regality of a princess. She has a tempestuous and unpredictable temper‚ and seems to be imbued with gloom. Even as an infant‚ Pearl possesses a “peculiar look
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the importance of following orders is crucial. when following orders you should do so as commanded. it is important to follow orders‚ for the orders might better you and help you with the situation your in. in my situation I decided not to wear my fleece nor Gortex or gloves‚ even though I was commanded to. I decided the fact that I wasn’t cold to disobey a order which was given by the sergeant. disobeying an order can lead to many things. disobeying orders can lead to disciplinary actions or Consequences
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VALUE LINE PUBLISHING‚ OCTOBER 2002 Teaching Note This case follows the performance-review and financial-statement-forecasting decisions of a Value Line analyst for the retail-building-supply industry in October 2002. The case contrasts the strong operating performance of Home Depot with the strong stock-market performance of Lowe’s. Students examine a financial-ratio analysis for Home Depot that acts as a template to generate a comparable ratio analysis for Lowe’s. The students’ ratio
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