THREATS TO AN AUDITOR BY UADIA CHRISTOPHER 14027674 Ethics Ethics can be defined broadly as a set of moral principles or values The word “Ethics” was derived from the Greek word ethos‚ meaning ‘character’. Ethics are standards of behaviour that describes how people react when they encounter different situations Ethics for Professionals The professional Ethics code is a part of Ethics which answers the question: how should the profession be practised? Professionals are expected
Premium Auditing Ethics Audit
the Goods and Services Tax (GST) in Malaysia Deputy Finance Minister‚ Datuk Donald Lim Siang Chai has informed that there is no specific date for the implementation of the GST. The Government will be holding a series of roundtable discussions in the mid 2012 to gather more feedback and suggestions from the business community‚ chambers of commerce‚ non-governmental organisations‚ economists‚ tax experts and manufacturers on the implementation of the GST. These discussions would provide the Government
Premium Tax Singapore Tax refund
national standards bodies from each country. The object of ISO is to promote the development of standardization and related activities in the world with a view to facilitating international exchange of goods and services‚ and to developing cooperation in the spheres of intellectual‚ scientific‚ technological and economic activity. The results of ISO technical work are published as International Standards. 2. What is ISO 14000? ISO 14000 is the general term used for ISO 14000 family of standards published
Premium ISO 14000 Standardization
Auditor’s Independence: A Study on ACNABIN‚ Chartered Accountants Auditor’s Independence A Study on ACNABIN-Chartered Accountants Firm Table of Content CHAPTERS PARTICULARS PAGES Chapter -1 Introduction 1.1 Introduction 1.2 Background 1.3 Scope of the Study 1.4 Objectives of the Study 1.5 Methodology of the Study 1.6 Limitation of the Study Chapter-2 Literature Review 2.1 DEFINITION OF AUDIT 2.2 Understanding Independence 2.3 Auditor’s
Premium Audit Auditing Financial audit
OF THE PACIFIC STANDARD PROFESSIONAL SERVICES AGREEMENT [Modified Short Form Pacific SSA] This Standard Services Agreement (“Agreement”) is entered into effective as of 1 March 2016 (the “Effective Date”) by and between the University of the Pacific‚ a California nonprofit public benefit corporation (“University”)‚ and Andy Raugust (“Consultant”). In consideration of the promises and the mutual covenants and agreements set forth below‚ the parties hereto agree as follows: 1. Services. Consultant agrees
Premium Management Employment Law
Why does God allow evil? This excerpt was written by Richard Swinburne‚ which overall talks about his beliefs concerning God. His theistic view on the subject can strongly be seen through his writing. Ultimately‚ theism is the belief that there is one god who is the ruler of the world and the universe. Richard Swinburne is the leading advocate of a theistic point of view. His main message was to answer the question “Why does God allow evil?” and I believe he did a great job describing his overall
Premium God Philosophy of religion Good and evil
Services that Colleges Should Provide To ensure students’ success‚ colleges should provide online classes‚ good counseling service‚ and 24-hour access to the library. Nowadays‚ many students have to work to cover for the college fees‚ which makes non-traditional student online class beneficiary for it gives the students a chance to learn in their own time. The online course provides flexibility regarding schedule. For instance‚ if a person works during daytime‚ s/he will not be able to attend regular
Premium Education E-learning History of education
Coursework Essay Topic: Why is it important for external auditors to be independent? Relate your answer to the primary role of external auditors. Give examples of specific ways the lack of auditor independence may impact adversely on an audit. In 2001‚ there was an event that had shaken the whole business world. The crash of Enron in US‚ followed by worldwide collapse of its auditor‚ Arthur Andersen. It was a greatest corporate failure uncovered in business
Premium External auditor Audit Auditing
of managing reported earnings and the reasons behind each way may be different. (1) Report lower earnings. Managers intend to report lower earnings for mainly three reasons. Firstly‚ they want to hide profit for future use. In some years‚ the company presents a strong performance and has earned huge profit; however the manager may worry that the company’s future performance would not be as strong as current year‚ which gives them the incentive to save the profit by reporting a managed lower earning
Premium Audit Auditing
Factors Necessary for Appropriate Service Standard:- Standardization of Service behaviors and actions – Formal service target and goals Customer – not company – defined standard Types of customer defined service standar:- Hard Customer – Defined Standard ‚ Soft customer-Defined Standard Physical evidence – Environment in which the service is ofference‚ enivroment in which the cust and company meets Service scape – Physical facility involved in physical evidence.. eg.g Facility Exterior
Premium Customer service Customer Marketing