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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Chapter 1- Demand for Audit and Assurance Services Assurance Services- Are the independent professional services that improve the quality of information for decision makers. Individuals who are responsible for making business decisions seek assurance services to help improve the reliability and relevance of the information used as the basis for their decisions. Assurance services are valued because the assurance provider is independent and perceived as being unbiased with respect to the information
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make up something they do not know. His defences might be successful when he has a proof to show a memo given to a staff employee arranging a local garage to give a technical description of the damaged tractor to allow a tender advertisement to be placed in the newspaper. On the other hand‚ he may receive some fine because when the Fair Trading Act is breached by a staff employee on its behalf‚ the organisation they work for can be held liable. The staff employees‚ or anyone else‚ cannot simply say
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The development of collective bargaining in Britain has experienced a dramatic change since the late 1970s. From 1968 to 1979‚ the membership of union and union density increased by 3million and 11 per cent. However‚ it declined dramatically after 1979. In the period between 1979 and 1997‚ there is a decrease by 5.5 million in membership and by over 16 per cent in union density. Specifically‚ a steep fall of membership took place in the early 1980s (1979-1983)‚ from 13 million to 11 million (Blyton
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Audit Documentation Purpose: 1. Main evidence of procedures‚ work performed on audit 2. Prepare sufficient & appropriate audit documentation on timely basis 3. enhance audit quality 4. facilitate effective review 5. evaluate audit evidence obtained & conclusions reached before finalizing auditor’s report 6. assisting audit team plan & perform for audit 7. assist audit team members’ supervise & direct audit work‚ discharge responsibilities (Quality Control
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while submitting the assessment and by the faculty when reporting the outcome of the students work) SECTION A: TO BE FILLED BY THE STUDENT Student Name: Ahmed Hafeel Unit No and Name 24.Employee Relations Term : Summer 2013 Assignment Title : Understand the context of employee relations against a changing background Due Date: 16/07/2013 Date Submitted : (if different) Grading criteria covered within this assignment: Pass
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Managing Employee Relations Aim The aim/objectives of this assignment are to explore employee relations in detail‚ including the psychological contract‚ differences between fair and unfair dismissals‚ redundancy‚ and the direct link to my organisation. Pershing is a medium sized financial services company‚ who has seen strong growth over the last two years during the economic downturn. 1.0 Internal and external factors that impact on the employment relationship 1.1 When an employee starts
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SUPPORTING GOOD PRACTICE IN MANAGING EMPLOYMENT RELATIONS GUIDANCE LEAFLET 1. The impact of employment law at the start of the employment relationship 1.1. 2 internal and 2 external factors that impact on the employment relationship A number of factors can have an impact on the relationship between employees and employers which can be identified as internal and external factors. • Internal factors include: o Pay and Rewards – pay and rewards attract‚ motivate and retain staff
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Employment relationship – defn. “the relationship that exists between employers and employees in the workplace” When an employee starts a new company there may be many internal and external factors that impact on the employment relationship. One external factor is the state of the economy‚ in recent years the economy has experienced a recession. This has impacted businesses in many ways; e.g. redundancies - less capital means companies can no longer afford to keep all staff. A second external
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factors that impact on the employment relationship The best and most productive organizations have a very content workforce that all pull in the same direction. Therefore it is essential that a business identifies any issues that can impact on employee relations as soon as possible. There are a number of factors both internal and external that can influence these relationships; here are a few of them: Internal factors include: i. Pay and Rewards – pay and rewards attract‚ motivate and retain staff
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