This letter is in response to the Student FNP Clinical Rotation opportunity posted for Walgreens Healthcare Clinic. If there is availability‚ I would like to be considered for this opportunity as I am eager to further my career within the nursing field. Due to my extensive training at Widener University‚ I am confident that I will be a great candidate for this position. My education at Cedar Crest College and Widener University has provided me with a strong clinical background‚ where I
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A Framework for Auditor Independence The ISB lays a foundation for future guidance. By Susan McGrath‚ Arthur Siegel‚ Thomas W. Dunfee‚ Alan S. Glazer and Henry R. Jaenicke January 2001 EXECUTIVE SUMMARY THE INDEPENDENCE STANDARDS BOARD issued an exposure draft for a conceptual framework for auditor independence containing the concepts and basic principles that will guide the board in its future standard setting. THE NEED FOR A FRAMEWORK AROSE FROM the jumble of confusing independence rules
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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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’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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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
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Professionalism‚ Ethical Codes and the Internal Auditor: A Moral Argument Mary Ann Reynolds ABSTRACT. This paper examines the case of the internal auditor from a sociological and ethical perspective. Is it appropriate to extend the designation of professional to internal auditors? The discussion includes criteria from the sociology literature on professionalism. Further‚ professional ethical codes are compared. Internal auditors’ code of ethics is found to have a strong moral approach‚ contrasting
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The Impossibility of Auditor Independence Intentional collusion of auditors and their clients is is not the major cause of Audit integrity. Most of the times‚ auditors find it difficult to become objective. In 1992‚ Phar-Mor‚ Inc. drugstore in the United States seeking a court protection from corruption failed a court case. The previous auditors‚ Coopers & Lybrand‚ Phar-Mor’s failed to state inventory inflation and manipulation of finanicial that lead to overstating of $985 million earnings
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1. Auditor Liability in Canada A & B Is it reasonable for a potential investor or existing shareholder to rely on audited financial statements that a corporation makes available for public consumption? Should an investor be able to sue a corporation’s auditor if audited financial statements materially misrepresent the financial status of the company audited? a. Should a potential investor only be able to sue the corporation? b. Should there be any limit on the auditor’s liability?
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Mandatory Volunteerism To many‚ volunteering may seem as a task or chore‚ but to Stephen Lackey‚ it all seems fun. Mr.Lackey has a passion to give back to the community. In the article “A Life In Balance” by Stefanie Kure‚ he has spent countless hours helping the homeless‚ volunteering at food banks‚ and cleaning his local church and community. In my article‚ the author is not convincing that mandatory volunteerism is something that should be instated nationally. It was not effectively convincing
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Destiny Barron Bridget Murphy English 1202 Argumentative Research Paper April 16‚ 2014 One Strike and You Are Out Mostly anyone these days can say that they have known or can identify a person who is suffering from a drug or alcohol addiction. From the addicts that we hear about‚ come the stories of stupidity‚ irrational decision making‚ and sometimes jail time. Some of the abusers commit crimes and do not fully understand the repercussions of their impulsive actions. For any addict‚ your
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