Auditing – acc546 (3 credits) In this course‚ students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor’s role‚ planning the audit‚ audit reporting and required communications‚ evaluating internal controls‚ audit programs for current assets and liabilities‚ and audit programs for other business cycles. This graduate-level course is 6 weeks. To enroll‚ speak with an Enrollment Advisor. Topics and Objectives The CPA Profession
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1. What is ethics? What is morality? Ethics is the philosophical study of morality. Morality refers to the belief of right and wrong‚ good and bad‚ beliefs that can include judgments‚ values‚ rules‚ principles and theories. 2. In what ways are we forced to do ethics? What is at stake in these deliberations? A person is forced to do ethics every time they exam any feeling‚ choice‚ or action concerning right or wrong. The thing that is at stake when doing ethics is a person’s values.
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Define Ethics in your own words: Ethics: Personally‚ Ethics main two things: Firstly‚ ethics mains establishing right or wrong standards which dictate what humans ought to do‚ usually in terms of rights‚ obligations‚ benefits to society‚ fairness‚ or specific virtues. Once these standards are set‚ one should refrain from anything that is unacceptable in a society such as rape‚ stealing‚ murder‚ assault‚ slander‚ and fraud. On the other hand‚ Ethics can be a set of standards that are acceptable
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AUDITING 4 INTERNAL CONTROL In business control is required for optimum utilizatiion of resources and for maximising the profits.business operations are carried on with the help of human agents and equipments.both require supervision to ensure that tasks assigned to them are carried out properly to avoid wastes and losses. Internal control required for small business is not identical with that required for a large business in the sense that in case of the former‚the entire control
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AUDIT TECHNIQUES I. NATURE and PURPOSE of AUDIT TECHNIQUES Auditing Techniques are the basic tools utilized by auditors to obtain audit evidences. Auditing Technique is defined as any technique as any technique used to determine deviations from actual accounting and controls established by a business or organization as well as uncovering problems in established processes and controls. Auditing Techniques can be used to aid organizations by uncovering errors in business practices and providing
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Ethics of Globalization 4/12/2012 Adriano The Perils of Globalization & Learning Social Responsibility: Nike‚ Inc. As time has gone on‚ the world has begun to transform due to a phenomenon that affects just about everyone‚ the phenomenon is referred to many as globalization. In the past‚ it was somewhat accepted that the people of one country owed no obligation to the people of another nation. Each nation kept to themselves and worried predominantly about themselves and no one else. But
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Nike. The Positioning statement of Nike is “For serious athletes‚ Nike gives confidence that provides the perfect shoe for every sport”. In today’s competitive environment‚ Nike‚ one of the global leaders in sporting goods industry‚ has established a strong position for enhancing athletic life style. It’s the number one sports manufacturer in the world design by Nolan Breitbarth in the 1970s with Phil knight founder of Nike Inc. It is the leading sporting goods Company in the United States and
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III. Cognitive Level of Analysis Learning Outcomes: I. Historical and Cultural Development of Cognitive Level of Analysis A. The cognitive level of analysis studies cognition: all the mental structures and processes involved in the reception‚ storage‚ and use of knowledge. B. The cognitive level of analysis studies the mind‚ according to this approach it is an information-processing system‚ functions much like a computer C. Cognitive psychology studies cognition‚ viewed in terms of information-processing
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making a recommendation as to whether Barnes and Fischer should or should not accept Ocean Manufacturing‚ Inc. as an audit client. Carefully justify your position in light of the information in the case. Include consideration of reasons both for and against acceptance and be sure to address both financial and nonfinancial issues to justify your recommendation. MEMORANDUM To: Jane Hunter From: Corrine Subject: Ocean Manufactory Should be Accepted Date: February 3‚ 2012 Ocean Manufacturing
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the International Monetary Fund (IMF)‚ the World Bank and others to create a global free market for goods and services; politically and potentially‚ damaging for a lot of poorer nations - is really a means to exploit the larger process; in the sense of connectivity in economic and cultural life across the world‚ has been growing for centuries. However‚ many believe the current situation is of a fundamentally different order to what has gone before. The speed of communication and exchange‚ the complexity
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