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    Bladimir Hernandez Ethics Professor Affirmative Action Affirmative Action in college enrollment policies On March 6‚ 1961 President John F. Kennedy signed Executive Order 10925. Out of this Executive Order the term Affirmative Action came about. Affirmative Action is a set of policies and orders passed for the purpose of countering the effects of hundreds of years of discrimination against minorities‚ like African Americans‚ Hispanics‚ and Native Americans. It counteracts the centuries of

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    Affirmative Action When people think of diversity they usually think the more the better‚ but that isn’t always the case. The biggest cause of controversy when it comes to diversity is affirmative action. Several people are against affirmative action for various reasons all of which I will make clear to you throughout this article. Before we get started one thing I want to make clear is that these facts are not against diversity in colleges; it’s just that affirmative action can cause more problems

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    Actions against Air Pollution Air pollution has become a major topic of interest over the past years. The amount of air pollution plays a key element in many health problems we are faced with on a daily basis. Not only does pollution have an effect on the people‚ but it affects all of humanity. Some believe that we cannot erase the damage pollution has already done to the Earth‚ but there are many ways we can change our lifestyles to ensure a better future for our planet. Over the last decade

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    Auditors Report

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    SUMMARY OF THE INDEPENDENT AUDITORS REPORT TO THE MEMBERS OF NIGERIAN ENAMELWARE PLC. NAME OF THE COMPANY: Nigerian Enamelware Plc. NAME OF THE AUDITORS: Akintola Williams Deloitte‚ Charted Accountant‚ Lagos Nigeria. SOURCE OF INFORMATION: Annual Report & Accounts 2012. SCOPE: The financial statement audited by the auditors include; the balance sheet‚ profit and loss account‚ statement of cash flow‚ value added statement‚ financial summary‚ significant accounting policies and other

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    Auditor Responsibility

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    Auditor Responsibility The expectation is that an auditor should be held responsible for the quality of his/her work. This is because a major error or omission by the auditor can result in a false opinion. Auditors have a moral‚ professional and legal responsibility. In the Companies Act 2006‚ Section 507 prevents auditors knowingly or recklessly causing an audit report to include any matter that is “misleading‚ false or deceptive in a material way”. To be proved in cases of civil liability

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    auditor independence

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    Table of Contents 1.0 Introduction 1.1 Audit 1.2 nature of auditor independence 1.3 principle of auditor independence 2.0 The concept of auditor rotation 3.0 The history and current debates concerning auditor rotation 4.0 Different countries regimen should be considered 5.0 Conclusion 6.0 List of references 7.0 Appendices 1.0 INTRODUCTION 1.1 Audit Auditing is the analysis of the financial accounts or records‚ by a qualified accountant‚ and

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    The Auditor and Fraud

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    RESPONSIBILITIES OF MANAGEMENT AND AUDITORS IN THE PREVENTION AND DETECTION OF FRAUD. The primary responsibility for fraud detection lies with management. This arises due to a contractual duty of care. Directors are able to discharge their duty toward prevention and detection of fraud and error in many ways‚ for example: * Complying with the Combined Code on Corporate Governance * Developing a code of conduct‚ monitoring compliance and taking action against breaches * Emphasising a strong

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    Rights of Auditor

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    Appointment‚ Duties‚ Rights and Liabilities of Auditor Appointment: First Auditors a) The first auditors of a company shall be appointed by the directors within 60 days of incorporation of the company [252(3)] b) The first auditors will hold office till the first annual general meeting [252(3)]. c) If the directors fail to appoint the first auditors‚ the members shall appoint the first auditors‚ provided further that the auditors such appointed shall not be removed during the tenure expect

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    Auditors Rotation

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    Auditor Rotation | Raising Auditor ’s Independence | Proposed By: Varun Basantani | Auditor Rotation- Raising Auditor ’s Independence ------------------------------------------------- Abstract: The question for mandatory audit rotation has been a concern to academics‚ investors‚ practitioners and the public at large. This paper is designed to determine the relationship between mandatory audit rotations and audit Independence. The paper makes an earnest effort to evaluate the need

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    Auditor Quality

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    Auditor Quality 1. Introduction Over the past 20 years‚ research has been carried out to interpret audit quality and still no agreement on the method of measurement for audit quality. This is because audit quality depends on individual understandings‚ and those conceptions rely on whose perspectives are taken into consideration. The International Auditing and Assurance Standards Board’s (IAASB) lately established Framework for Audit Quality (the Framework) in the purpose to systemize the

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