Introduction Independence is a fundamental to the reliability of auditors’ reports. It is an attitude of mind characterized by integrity and an objective approach to professional works. A professional auditor should work both independent and seen to be so. Nowadays‚ but‚ the trend of providing non-audit services to audit clients seem to be sweeping accounting firms all over the world; impacts of independence impairment caused by this trend should not be ignored. The Meaning of Independence The essential
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’Is it possible for auditors to achieve absolute independence and what regulations should be imposed to attain or maintain independence?’ Auditor independence requires auditors to take an unbiased viewpoint in the overall performance of the audit report‚ and therefore maintain the fundamental principles of integrity and objectivity. Auditor independence is possible‚ however it is quite hard to achieve as it requires auditors to meet all the guidelines set out by AASB and statutory requirements
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According to attribute standard 1100‚ the internal audit activity must be independent and internal auditors must be objective in performing their work. Independence is the “freedom from conditions that threaten the ability of the internal audit activity or the chief audit executive (CAE) to carry out internal audit responsibilities in an unbiased manner.” Objectivity is “an unbiased mental attitude that allows internal auditors to perform engagements in such a manner that they believe in their work
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Climbing up the Social Scale The time and way people are brought up in society makes a huge difference on how they will climb up the social scale in life. In the classic novel House of Mirth‚ by Edith Wharton and Call it Sleep‚ by Henry Roth the main characters experience totally different upbringings into society. While Lily Bart is brought up into a high class society‚ David is born into an immigrant family in a part of the city‚ which has similar people as his own country. The two characters
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create LOL. And for ‘he’s 404’ means he is clueless. This word includes coinage and ideogram. For coinage‚ usually when a web page cannot be found‚ then the internet will pop up a 404 web page to inform you. Therefore when we cannot find someone‚ we can call him 404. And for ideogram‚ people instead of saying directly he’s clueless‚ they refer to the picture of the web site 404‚ so it is a ideogram. The next one is ASAIK. ASAIK means ‘as soon as I know’. It is also an example of acronym. It is a short
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be a good script writer” said my mentor Mr. Chaitanya Shah‚ when I started my internship in ‘script writing’. ‘A writer is born but a script writer is made’. Writing skills may come to you naturally but to write for a film or television is something very different‚ It needs entirely different vision. When I opted ‘script writing as
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We have America because of Equality written in the Declaration of Independence. Declaration of Independence was mainly written by Thomas Jefferson at Independence Hall in Philadelphia‚ Pennsylvania. The Declaration of Independence freed U.S from British control. Also the Declaration of Independence made United States a nation. Some of the main ideals in the Declaration of Independence are equality‚ Life Liberty and Pursuit of Happiness‚ consent of the Governed‚ and alter or abolish government. The
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A caucus is a private meeting held between the mediator and one of the parties. Either party can call a caucus. The mediator can also call a caucus. It is one of the most influential and helpful tools during mediation if used appropriate time and manner. A caucus is a chance for one party to express feelings‚ concerns and solutions that the might not otherwise
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Independance‚ Identity‚ and Acceptance is essential in everyday life‚ it has always had a significance‚ a meaning to us adults as we try to understand it. From the first day we’re born‚ our minds are always active‚ leading us to our independence‚ acceptance‚ and our identity. Independence has always been a reason for us to better ourselves‚ it’s dealing with real life problems‚ to make sure we are ready for the world and not rely on someone other than yourself. While our identity is to find yourself because
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INDEPENDENCE DAY The 15th of August is a very important day in the history of our country - India. It was on this day in 1947 that India became independent. We won freedom after a hard struggle. On this day our first Prime Minister Pundit Jawaharlal Nehruunfurled The National Flag at The Red Fort for the first time. All the people irrespective of their caste‚ look and creed celebrate this day everyyear amidst great rejoicing. It is declared a public holiday. On this day we take a pledge to defend
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