CHAPTER 19: PROFESSIONAL CONDUCT‚ INDEPENDENCE‚ AND QUALITY CONTROL Ethics and Professional Conduct * Ethics- system or code of conduct based on moral duties and obligations that indicate how an individual should interact with others in society. * Professionalism- refers to the conduct‚ aims‚ or qualities that characterize or mark a profession or professional person. * Most important concepts: personal responsibility and integrity * Accounting profession has developed a Code
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Areas Of Sociology Sociology is a very broad and diverse field. There are many different topics and scopes in the field of sociology‚ some of which are relatively new. The following are some of the major areas of research and application within the field of sociology. For a full list of sociology disciplines and areas of research‚ visit the sociology disciplines page. Family. The sociology of family examines things such as marriage‚ divorce‚ child rearing‚ and domestic abuse. Specifically‚ sociologists
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Surface area Surface area is the measure of how much exposed area a solid object has‚ expressed in square units. Mathematical description of the surface area is considerably more involved than the definition of arc length of a curve. For polyhedra (objects with flat polygonal faces) the surface area is the sum of the areas of its faces. Smooth surfaces‚ such as a sphere‚ are assigned surface area using their representation as parametric surfaces. This definition of the surface area is based on methods
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1. Role of Internal Audit 1 2. Introduction and Purpose of this Strategy 1 3. Acknowledgements 1 4. Audit Approach 2 5. Audit Working Procedures and Practices 3 The Audit Toolbox 3 Audit Reporting 5 6. Internal Audit Assistance in UWCN Risk Management 5 7. Fee-Earning Work 5 8. Links To Institute of Internal Auditors (IIA) and Other Bodies 6 9. Staffing 6 10. Operational Plan 2001/02 7 11. Strategic Plan 2002/05 10 12. Annex A Key Risks 21 13. Annex B - Audit Universe 29 14. Annex
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the Publisher for permission should be addressed to the Permissions Department‚ John Wiley & Sons‚ Inc.‚ 111 River Street‚ Hoboken‚ NJ 070305774‚ (201)748-6011‚ fax (201)748-6008‚ website http://www.wiley.com/go/permissions. To order books or for customer service‚ please call 1(800)-CALL-WILEY (225-5945). Printed in the United States of America. ISBN 978-0-470-87810-1 Ethical Decisions in Accounting Learning Objectives After studying this module you should be able to: Understand the importance of ethics
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004:1.2 Describe‚ with examples for each area of development‚ how different aspects of development can affect one another. Physical development can have an emotional effect on a child because if the child does something good then they will get praised with will have a positive effect on the child which will make them happy. However‚ the child’s social development could be affected because if the child has a physical disability‚ e.g. the child is in a wheelchair‚ then the child would find it hard
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Clinical Audit is a tool used to examine the practices of health care professionals implemented in a health care environment. Clinical audit can be defined as a clinically led initiative which seeks to improve the quality and outcome of patient care through clinicians examining and modifying their practices according to the standards of what can be achieved‚ based on the best available evidence’ (Morrell & Harvey 1999). Audit has many benefits: increasing the quality of patient care directly‚ professional
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Running head: Beginning the Audit Report Beginning the Audit Report Gina Taylor Auditing ACC/546 Selina Ashworth August 20‚ 2012 AUDIT ENGAGEMENT LETTER August 20‚ 2012 Larry Lancaster Apollo Shoes 10253 W. Higgins Rd. Ste 600 Rosemont‚ IL 60018 Dear Mr. Lancaster: This letter is to confirm our understanding of the terms and objectives of our engagement and the nature and limitations of the services we will provide. Services We will audit the financial statements of Apollo Shoes as of
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portioned depends on the actual situation. The specific audit procedures to obtain evidence regarding the opening balances include: Current assets and liabilities. Audit evidence about opening balances for current assets and liabilities may be obtained as part of the current period’s audit procedures. For example‚ the collection (payment) of opening account receivable (account payable) during the current period will provide some audit evidence of their existence‚ rights and obligations‚ completeness
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Evaluate the auditors’ current responsibility to detect corporate fraud. What factors should be of consideration when deciding on the appropriate level? Prepared for Professor Brenda Porter Course Co-ordinator‚ BEA 2004 Auditing Author Ho Jian Hong‚ Shawn BA (Hons) Accounting and Finance University of Exeter Tutor Dr Amama Shaukat Tutorial (Wednesday 11am) Date 1st May 2011 EXECUTIVE SUMMARY Corporate fraud is a problem within society that has been on an upward trend over
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