Critical Thinking minimizes poor Judgment. Applying the Critical thinking tool in the Social Work practice minimizes poor judgment placing the focus on the underlying issue and/or the purpose of service. I related the critical thinking portion of module 1‚ to my work experiences as an adult community base case worker. In the field‚ I assisted clients who wanted to discuss concerns outside the scope of their treatment plan. This took the focus off their treatment as they sought advice or information
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Analysis Arthur Andersen: Questionable Accounting Practices ●Introduction Arthur Andersen LLP‚ which is over a span of nearly 90 years‚ would become one of the "Big five" largest accounting firms in the United States. Moreover‚ the accounting firm seen as the symbol of trust‚ integrity and ethic. The good reputation is derived from the advent of consulting business‚ which was developed by Leonard Spack. However‚ with the growth of consulting services‚ many accounting firms viewed it as a sccessful model
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Outflow Irregularities Substantive Procedures for Cash Outflow Irregularities There are many irregularities that can arise within the different accounting departments at Apollo Shoes. An audit program will be designed according to the three cycles that will be outlined below. The first cycle that will be discussed is cash‚ then accounts payable and finally the payroll function. These cycles will be evaluated for substantive procedures for Apollo Shoes and detect irregularities for each
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(Audit Committees and Auditor Independence‚ LO 4‚ 5‚ 6) The audit committee is required to evaluate the independence of both the internal and external audit functions. Required a. What factors would you suggest an audit committee look at in evaluating the external auditor’s independence? b. How can the audit committee influence the independence of the internal audit function? c. The audit committee must pre-approve all nonaudit services pro- vided by the external auditor. Assume the audit committee
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Abstract In light of a number of high-profile corporate failures during the first half of 2001‚ a number of studies have been performed to address the impact of mandatory rotation of audit firms to ensure the appropriate level of independence ’ of auditors. Majority of studies conclude that the detrimental effects of firm rotation on the quality of the audit work by far outweigh its positive effects as a safeguard against various independence and quality threats. Frequent changes of audit firms
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ETHICS AND ITS 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
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assistant principal‚ teachers and the members of the floor. As the president of the English Society I am going to give a speech on ’How to Help the Aged’. First and foremost‚ we should be kind to elderly. At home‚ we can help them by reading them a newspaper‚ they might not see the words because sometimes‚ their eyesight not clear anymore because of the age. Besides‚ we also can serve them food during the meal. Next‚ when we are using the public transport‚ we should sacrifice and offer seat to the elderly
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the firm should have carried out in determining whether it should accept the appointment as auditors to Gramjon Limited. The most general definition of an audit is an evaluation of a person‚ organization‚ system‚ process‚ project or product. Audits are performed to ascertain the validity and reliability of information‚ and also provide an assessment of a system ’s internal control. (Wikipedia‚ 2009) Auditors have to do a lot of research on a firm before accepting an appointment. The main matters they
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How to Help the Environment In the world today‚ 4 trees are cut down every passing second; 360 every minute; 19‚200 every hour; 460‚800 every day; and over 11 billion every year. Unfortunately‚ Trees are constantly neglected and are cut down for fuel‚ ships‚ houses‚ etc. Because of this‚ Earth along with mankind is suffering from massive deforestations‚ which leads to species extinction‚ global warming‚ soil degradation‚ and loss of vaccines/medicine and biodiversity. To prevent this from happening
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interaction amongs differents individuals‚ people identify themselves in a certain group. For instance‚ in a classroom‚ usually each student has an unique student number‚ by accepting such a number‚ every student has a valid identification in the class and thus can conduct daily learning activities.However‚ that doesn’t mean we at the same time define ourselves or find our existence through identificaition with social groups‚ on the contrary‚ we can easily lose ourselves when we get recognition from
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