be straightforward and honest in all the professional and business relationships. In this case‚ an auditor has to be integrity to present their honest and fair to the client. Even Game’s Limited’s managing director is unhappy with the existing auditing firm has been changed. Objective An auditor has to be objective and fair. Auditor has to be fairness and objective to provide financial report. The client’s point of view must not affect auditor’s objective. In this case‚ Games Ltd has been
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technical and research activities on behalf of the accounting profession as a whole. A major responsibility of the Foundation is the development of Statements of Accounting Concepts and Accounting Standards. The Public Sector Accounting Standards Board is one of the boards of the Foundation. The Australian Accounting Standards Board was established by section 224 of the Australian Securities Commission Act 1989. It has responsibility for the development of accounting standards for application
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Current Ethical Issues in Business November 22‚ 2010 PHL/323: Mr. Michael Smith Current Ethical Issues in Business Ethics plays an important role in the function of a business. The overall standards of a company often determine the conscious effort and importance of ethical standards. There are various reasons for business ethics that go beyond the invisible line set by most business standards. Competition‚ security‚ and safety become compromised by carelessness‚ neglect‚ and ethic violations
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Current Ethical Issue in Business Introduction Ethics and moral obligation are something that we all encounter at one time or another. Even in a professional setting‚ all persons should act in a manner that would uphold the good of society. Why is it that good‚ ethical and moral behavior is not always adhered to? Is it because some people do not understand ethics and what it means to be ethical? To be ethical‚ one has to decide between right and wrong‚ determine what is for the betterment of
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Current Ethical Issue in Business The organization People for the Ethical Treatment of Animals (PETA) have been in the news for recent issues regarding animal cruelty. The same activists that had to fight to preserve the habitat of animals‚ the cruelty in the clothing industry and in medical experiments have been the focus of attention for the way they have handled disposing of dead dogs and cats. This paper will establish the ethical issues‚ theories‚ ground rules‚ and how all apply to the PETA
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not accept Ocean Manufacturing‚ Inc. as an audit client. Carefully justify your position in light of the information in the case. Include consideration of reasons both for and against acceptance and be sure to address both financial and nonfinancial issues to justify your recommendation. MEMORANDUM To: Jane Hunter From: Corrine Subject: Ocean Manufactory Should be Accepted Date: February 3‚ 2012 Ocean Manufacturing‚ a medium-sized manufacturer of small home appliances‚ is our prospective
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Organizational Responsibility & Current Health Care Issues HCS - 545 11/19/2012 Organizational Responsibility & Current Health Care Issues In today’s modern world with plenty of technology‚ it is hard to believe that we cannot figure out how to reduce Medical errors. The issue of medical error is not new in health care organizations. It has been in spot light since 1990’s‚ when government did research on sudden increase in number of death in the hospitals. According to Lester‚ H
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A DECLINE IN PRODUCTIVITY IN AUSTRALIA OVER THE LAST DECADE TABLE OF CONTENTS EXECUTIVE SUMMARY 1. INTRODUCTION 2. PRODUCTION GROWTH ISSUES 3. PRODUCTION PERFORMANCE IN THE LAST DECADE 3.1 MINING 3.2 UTILITIES 3.3 INVESTMESNT 4. THE DECLINE IN PRODUCTIVITY 4.1 GROWTH IN THE LAST DECADE 4.2 TECHNOLOGY 4.3 INNOVATION 4.4 EDUCATION 5. CONCLUSION‚ RECCOMMENDATION & IMPLEMENTATION BIBLIOGRAPHY APPENDIX A decline in productivity in Australia over the last decade Page 1 EXECUTIVE SUMMARY
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Park and Regan 1 ISSUES IN EMERGING HOME DELIVERY OPERATIONS Minyoung Park Institute of Transportation Studies University of California‚ Irvine Irvine‚ Ca 92697-3600 mypark@uci.edu Amelia Regan Department of Computer Science and Department of Civil & Environmental Engineering University of California‚ Irvine Irvine‚ CA 92697-3600 aregan@uci.edu ABSTRACT Despite the recent economic downturn‚ electronic commerce (e-commerce) continues to show strong growth. According to the U.S. Census Bureau
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According to Paragraph 4 of Auditing Standard No. 3 (PCAOB 2004)‚ “The auditor must prepare audit documentation in connection with each engagement conducted pursuant to the standards of the PCAOB. Audit documentation should be prepared in sufficient detail to provide a clear understanding of its purpose‚ source‚ and the conclusions reached. Also‚ the documentation should be appropriately organized to provide a clear link to the significant findings or issues.” Referring to Paragraph 4‚ the audit
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