1.) What would Kant’s Formula of Ends require us to? Why? a. Kant’s Formula of Ends requires us to the theories of the rightness or wrongness of actions does not depend on their consequences but on whether they fulfill our duty. Human beings should be treated as an end in themselves and not as a means to something else. The fact that we are human has value in itself. This theories is require to us because in the medical field we have to be truthful towards the truth. Whatever choice the doctor would
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Standard Operating Procedures in Retail: Standard Operating Procedure (SOP) is a set of written instructions that document a routine or repetitive activity followed by an organization. Operational procedures are vital to the business of running a retail store. Procedures typically cover all activities in the store‚ from sales transactions to customer support to inventory. The development and use of SOP has various advantages for the organization. Following standard operating procedures increases
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What is a professional? After a week of research I think it is safe to say it’s not just someone who possesses a marketable skill as I thought. According to Michael Bayles a profession has three necessary criteria. First he says there is extensive training required to practice any profession. For example‚ to become a doctor in the United States you have to graduate from a 4 year college in a strong pre-med program‚ you have to take and pass the medical College Admissions Test (MCAT) then you have
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PRACTICE - EXERCISE Prior to coming for Lead Auditor course‚ read each of the following questions carefully and answer with reference to ISO 9001:2008. Try to identify the applicable clause number in each case. . 1. Does the standard require Quality objectives to be measured? Yes the Standard requires Quality Objectives to be mesured. For the continual improvement of the organisation we require the Quality Objectives to be measured. The Quality Objectives shall be measurable
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– Skills Module‚ Paper F8 (UK) Audit and Assurance (United Kingdom) 1 (a) (i) Importance of reporting to those charged with governance June 2013 Answers In accordance with ISA 260 (UK and Ireland) Communication with those charged with governance‚ it is important for the auditors to report to those charged with governance as it helps in the following ways: (1) It assists the auditor and those charged with governance in understanding matters related to the audit‚ and in developing a constructive
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THE AUDITORS FAIL TO CATCH PROBLEMS AT ENRON? 4.0 HOW TO PREVENT RECURRENCE OF ENRON? 5.0 NEW RESPONSIBILITIES OF AUDITORS ACCORDING TO SARBANES-OXLEY ACT 2002 6.0 CONCLUSION 7.0 REFERENCES 1.0 ABSTRACT The responsibility of an auditor is to express an opinion on the financial statements based on his audit which means verification or check in accordance with International Standards on Auditing. These standards require that the author complies with ethical requirements and performs the audit
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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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Accounting Education: an international journal Vol. 20‚ No. 2‚ 203– 222‚ April 2011 Adding Value to Audit Education through ‘Living’ Cases JULIE DRAKE University of Huddersfield‚ UK Received: November 2009 Revised: July 2010 Accepted: September 2010 ABSTRACT This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in
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PUBLIC RELATIONS AND CORPORATE SOCIAL RESPONSABILITY INDEX Introduction: Corporate Social Responsibility and PR…………………………………………………………....2 Public Relations and CSR……………………….................3 CSR and stakeholders’ expectations……………................3 Evolution of CRS and different concepts……….................5 Role of PR firms and PR tools for CSR……………...........6 The impact of CSR on business and society…………........6 Practices on CSR between businesses………………..........6
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Advanced Auditing Case Assignment 2.3 1. (a) When confirming year-end accounts receivable‚ auditors hope to accomplish the objective of obtaining evidence from third parties to evaluate the client’s assertions of year-end accounts receivable amounts. The client’s assertions that accounts receivable confirmation can effectively address are existence‚ rights‚ and valuation. (b) When performing year-end sales cutoff tests‚ auditors hope to accomplish the objective of obtaining evidence from third
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