ETHICS I-Situation Ethics -Emphasis on the way moral rule cannot anticipate complexities of situations. -One rule has overall priority: neighbor love (Agape) -We only know what love will require in the actual situation -Not what is good or right but “Fitting” - An example of “utilitarianism” -Choices should be morally assessed based on the state of affairs that they bring about. -“the greatest good for the greatest number” II-Universal Ethics-there are absolute rights and wrongs
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Augustine ------------------------------------------------- Life Early childhood Augustine was born in 354 in the municipium of Thagaste (now Souk Ahras‚ Algeria) in Roman Africa. His father‚ Patricius‚ was a pagan‚ and his mother‚ Monica‚ was Christian. Scholars believe that Augustine’s ancestors included Berbers‚ Latins and Phoenicians. Augustine’s family name‚ Aurelius‚ suggests that his father’s ancestors werefreedmen of the gens Aurelia given full Roman citizenship by the Edict of Caracalla in
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the second worldview its power is exercised and respect is commanded. In this worldview the world is like “a dog-eat-dog place” they show power at all times‚ they control other and manipulate situation and dominate people. They only think as to what they can benefit from someone irrespective of their evil tendencies. They command sex and take it to satisfy their selfish motives. Even though they know that they have HIVs/AIDS they still continue having sexual contacts without protection. The believers
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What is an Environmental Audit Environmental auditing is a systematic‚ documented‚ periodic and objective process in assessing an organization ’s activities and services in relation to: • Assessing compliance with relevant statutory and internal requirements • Facilitating management control of environmental practices • Promoting good environmental management • Maintaining credibility with the public • Raising staff awareness and enforcing commitment to departmental environmental
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auditing must maximize the assurance provided to the board‚ the audit committee and the management‚ and contribute to the continuous improvement strategies for the organization. So‚ how to maintain good internal auditing function within the organization? Outsourcing of internal audit function is one of the solutions. So‚ what is internal auditing? What is outsourcing of internal audit function? How could outsourcing of internal audit function help the role of internal auditing? All these questions
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provided by certified public accountants (CPAs). Two types: Increase reliability of information Putting information into a form or context that facilitates decision making. Types of Services Assurance Services Attestation Services Example: Audits of Financial Statements‚ Examinations of Internal Control Other Assurance Services Example: CPA ElderCare Prime Plus Services NonAssurance Services Tax Services Management Consulting Services Other Notes: Reliability reduces information risk
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AUDIT PLANNING AND CONTROL 1.0 LEARNING OBJECTIVES After studying this chapter‚ readers should be able to understand: ! The general concept of audit strategy. ! The Importance of audit strategy as an effective plan for an audit. ! Internal control systems‚ evaluation and assessment. ! Audit documentation. ! Relationship with experts. ! Audit risks and its relative importance to audit. ! Components of audit risks. ! How to assess audit risks. 1.1 INTRODUCTION Auditing has developed over many years
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The Audit Firm Culture and its Affects on Quality Audits By Danielle Reynolds A company’s culture has a large impact on the ethical behavior of employee’s and an employee’s ethical behavior plays an important role in the quality of the audit. Now‚ there are several factors that affect the quality of an audit but the one that will be focused on in this paper is the effect the audit firm culture has on the audit quality. Audit firm culture effects so many different things at a firm including
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Taekwondo Mission Seminary of the Philippines # 31_A Albatross St. Don Mariano Subd.‚ Cainta Rizal CHRISTIAN THEOLOGY Name:____________________________________ Date____________ Score_________ 1. Enumeration 1. Memorize the statement of faith on the doctrine of Scriptures. (Use the space at the back of test paper). 2. Memorize the statement of faith on the doctrine of God. (Use the space at the back of test paper). 3. Memorize the statement of faith on the doctrine
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Clinical Audit is a tool used to examine the practices of health care professionals implemented in a health care environment. Clinical audit can be defined as a clinically led initiative which seeks to improve the quality and outcome of patient care through clinicians examining and modifying their practices according to the standards of what can be achieved‚ based on the best available evidence’ (Morrell & Harvey 1999). Audit has many benefits: increasing the quality of patient care directly‚ professional
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