WORKING PAPER Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Barbara M. Vinciguerra Penn State Great Valley School of Graduate Professional Studies Auditor Independence: An Examination Independence Risk Factors and Mitigating Factors on Auditor Judgment Abstract Professional standards require auditors to be independent in the performance of attestation services. Critics of the accounting profession have expressed
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• Introduction • Softlogic Holding Ltd. • Auditors role in Corporate Governance • Audit Committee of Softlogic Holding Ltd. • Audit Committee’s influence in Corporate Governance protocols at Softlogic Holdings • The Cadbury Committee and Softlogic’s Corporate Governance Strategy • Analysis • Recommendations Introduction • International Standard on Auditing (ISA) 260: “Communications of Audit Matters with Those Charged with Governance” • Governance
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effective internal audit function plays a key role in assisting the board to discharge its governance responsibilities. Yet how does the board – and its audit committee – satisfy itself that internal audit is functioning effectively and efficiently? The board’s responsibility for internal controls Through working with a broad range of organisations in Hong Kong and internationally‚ KPMG has identified a number of best practices in relation to the role played by the board audit and/or risk management
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9:00 – 12:00‚ TTH November 29‚ 2011 Why Good Accountants Do Bad Audits The Article on Why Good Accountants Do Bad Audits specifies the different reasons why accountants and auditors have taken part – consciously and unconsciously – in different accounting scandals. The signing of the Sarbanes – Oxley Act of 2002 wishes to achieve corporate accountability. But the signing of this act doesn’t guarantee that accountants and auditors will not feed on their unconscious self – serving bias. Unconscious
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COMpLETiNg THE pROFESSiONAL ETHiCS MOdULE: THE RigHT THiNg TO dO THE CHOICES WE MAKE IN EVERYDAY LIFE CAN BE SIMPLE AND STRAIGHTFORWARD. BUT WHAT ABOUT IN THE WORKPLACE? MAKING THE RIGHT CHOICE HERE CAN TAKE CONSIDERATION AND JUDGMENT. IN A WORD – ETHICS In matters of ethics‚ the cases in which a right or wrong answer is absolute are few and far between. But what is a certainty is that ethics is everyone’s responsibility – not just those at the top. This makes it even more important to develop
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This case revolves around evidential issues that may have arisen during pre-trial procedures: 1. Was the rejection of Mike’s request for a solicitor‚ a breach of procedure‚ and the impact of any breach? 2. What effect does Mike’s silence‚ when questioned in the first interview‚ have on his defence? 3. Can any of Mike’s statements during the second interview‚ asking for a pardon or admitting his involvement in the offence and providing information on others‚ amount to a confession? If so
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Earnings Management and Its Implications Educating the Accounting Profession By Michael D. Akers‚ Don E. Giacomino‚ and Jodi L. Bellovary August 2007 Issue AUGUST 2007 - In the wake of continuing‚ highly publicized E-mail Story financial frauds and failures‚ the accounting profession has placed renewed emphasis on issues related to earnings Print Story management and earnings quality. The SEC and the public are demanding greater assurance about the quality of earnings. Staff Accounting Bulletin
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[pic] [pic][pic][pic][pic][pic] JOURNAL OF RESEARCH IN NATIONAL DEVELOPMENT VOLUME 8 NO 1‚ JUNE‚ 2010 THE ROLE OF AUDITORS IN FRAUD DETECTION‚ PREVENTION AND REPORTING IN NIGERIA Akinyomi Oladele John Department of Financial Studies‚ Redeemer’s University‚ Mowe E-mail: delejohn21@yahoo.com Abstract This study investigates the role of auditors in the detection‚ prevention and reporting of fraud. Data were obtained from 184 respondents in Nigeria. The findings revealed that the respondents
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1. Year 3 – Advanced Diploma in Psychotherapeutic counselling MODULE 4 “WHAT WILL A THERAPIST NEED TO CONSIDER WHEN PLANNING THE TREATMENT OF A DEPRESSED CLIENT?” USE THE CASE STUDY IN THE MODULE TO DEVELOP A PLAN OF TREATMENT FOR THE CLIENT AND EXPLAIN YOUR GOALS AT EACH STAGE (2‚942 words) | | |Name : Susana Perrin | |Course :
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Example: Audits of Financial Statements‚ Examinations of Internal Control Other Assurance Services Example: CPA ElderCare Prime Plus Services NonAssurance Services Tax Services Management Consulting Services Other Notes: Reliability reduces information risk. Attestation Services To attest to information means to provide assurance as to its reliability Attest engagement: A practitioner is engaged to issue or does issue an examination‚ a review‚ or an agreed-upon procedures report on
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