TOPIC 2 TUTORIAL SOLUTIONS Albrecht et al Chapter 2 Discussion Questions 2. People can be motivated to commit fraud because of financial pressures‚ vices‚ or because of work-related pressures. As well‚ perpetrators of fraud can be motivated by a perceived opportunity to commit fraud and the ability to rationalize that what they are doing is not wrong. Their motivations are usually combined into the fraud triangle of perceived pressure‚ perceived opportunity‚ and rationalization. 3
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True/False Questions 1. Fraud is defined as failure to use reasonable care in the performance of services. Answer: False Difficulty: Easy 2. Most of the burden of affirmative proof is on the defendant under common law. Answer: False Difficulty: Medium 3. The Ultramares v. Touche case held that auditors could be held liable to any foreseen third party for ordinary negligence. Answer: False Difficulty: Medium 4. The Securities
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Organisational behaviour Definition * The study of human behaviour‚ attitudes and performance within organisational setting to improve performance and differences. * Frameworks of theories‚ methods and principles from disciplines such as psychology‚ sociology‚ political * The organisational Iceberg The study of organisational behaviour embraces‚ therefore an understanding of * The nature and purpose of the organisation * The human element and behaviour of people * Business
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ACCG 340 group Assignment Reflective assay ACCG 340‚ auditing and assurance service is one of the subjects that interest me most among other units. One of the assessments of ACCG 340 is a group assignment for Qantas case study. Basically‚ we act like an auditor in determine and establishing any necessary control test to discover any potential financial risks associated with Qantas group. As an international student I have learned to appreciate the group working style more‚ even sometime I have
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Joumal of Statistics and Probability" Statistical Science‚ Vol. 9‚ No. 1: 94-108. 56 Accounting Historians Joumal‚ June 2011 Vasarhelyi‚ M.‚ Bao‚ D.‚ and Berk‚ J. (1988)‚ "Trends in the Evolution of Scholarly Accounting Thought: A Quantitative Examination‚" Accounting Historians Joumal‚ Vol. 15‚ No. t: 45-64. Weaver‚ G. and Gioia‚ D. (1994)‚ "Paradigms Lost: Incommensurability vs. Structurationist Theory‚" Organizational Science‚ Vol. 15‚ No. 4: 565-590. Copyright of Accounting Historians Journal
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actually quite simple. First‚ privity of contract. Privity of contract means that the contract only applys to the people involved with contract‚ thus making the bank an innocent third party. The second defense is that Yost followed the proper auditing standards when conducting an audit. This means that if Yost were to find nothing‚ they would not be responsible. c. She will most likely win due to negligence. The company is responsible for implementing internal controls‚ and the president’s
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underlying feature of organisational behaviour is the concept of control and power. Control systems exist in all spheres of the operations of the organisation and are a necessary part of the process of management. Work organisations are complex systems of social relationships‚ status and power‚ and attention should be given to the manager–subordinate relationships. The manager needs to understand the nature of power and control in order to improve work behaviour and organisational performance. Learning
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ONLINE EXAMINATION SYSTEM In Partial Fulfillment Of the Requirements for the Degree Bachelor of Science in Information Technology KANE LORAINE C. FELIPE EDRALYN N. MENDOZA MARJORIE G. REGIDOR SHARMAINE H. OJASCASTRO Submitted to: Sizzaira Valdez ABSTRACT The purpose of the system is to develop Online Examination System.‚ used to test the Domain knowledge of the students‚ and employees with respect to the particular technology. The manual procedure used for conducting exam
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An Insight into how Charter controls and uses surveillance techniques within a call centre. Organisation: Charter Date of Report Publication: 16th January 2013 Executive Summary Charter has many issues in their call centre. Their main issue being that the treatment of staff is poor. Management have been known to be inhumane in their treatment of staff in regards to their breaks‚ general working arrangements and tasks as well as pressures exacting stress onto
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materiality threshold for the engagement? 25. The Code of Professional Conduct derives its authority from the A) Securities and Exchange Commission. B) Bylaws of the American Institute of CPAs. C) Financial Accounting Standards Board. D) Auditing Standards Board. 26. The chief (internal) audit executive should have direct reporting access to the audit committee‚ and the committee should oversee the activities and budget of the internal audit function. A) True B) False 27. The AICPA Principles
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