ACC 3401 Audit and Professional Ethics │LECTURE 1│ Concepts of Auditing Learning Objectives After the lecture‚ students should be able to: describe the nature‚ purpose and scope of an audit; describe various basic principles and concepts of auditing and explain their importance in the actual audit procedures; and describe the professional framework within which auditors must operate. 1. Accounting vs. Auditing Accounting - the process of recording‚ classifying‚ summarizing and
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Summary Case : “Ethics : A Basic Framework” Business ethics are basic moral principles that guide both people and companies behaviour in business world. Ethics in business are important because it has important implication for company’s function as an organization‚ ability to manage risk‚ and company reputation in marketplace. Ethcis become important in make company reputation because market participants are often make ethcial judgement about the company and some will even be rewarded or punished
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Abortion Abortion is the removal of a fetus from the uterus in an attempt to terminate a pregnancy. This is both a social and moral issue. The abortion procedure can be performed up to the sixteenth week of pregnancy. By the sixteenth week of pregnancy the fetus can hear external voices‚ sleep‚ and dream. The fetus’ heart is even circulating blood through its tiny body at this point. Therefore yes the fetus is a human being just as we are and it has every right to live. During the 1800’s in
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Ethical Issues of Wrongful Conception Enisse Woodall HCA 322: Health Care Ethics & Medical Laws Instructor: Dolores Thomas Date: December 12‚ 2011 Ethical Issues of Wrongful Conception When it comes to the decision of the health care system‚ there are many things that a person needs to look into such as the elements of autonomy‚ fidelity‚ and confidentiality. Also one needs to know the diversity when it comes to making ethical decision and the “Patient’s Bill of Rights
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role of emotions in the pursuit of knowledge? To what extent does emotions help or hinder our acquisition of knowledge? What impact does emotion have on our gathering of knowledge and on the knowledge we gather? Key Terms to be Defined and Discussed The key idea of the question is to examine what role emotions play in the pursuit of knowledge. •Emotions as an obstacle to knowledge •Emotions as a source of knowledge •You can also examine the role of intuition in the pursuit of knowledge
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Business Ethics Professor Sweet Spring 2013 3rd Essay Topics Read the instructions carefully! Due Date: Friday May 10th This semester we have studied several of the most important ethical theories. We have also looked at some specific issues that arise in business. For this last assignment‚ you will write an essay on one of the topics in Chapter 8‚ Chapter 10‚ or Chapter 14. In writing the essay you must demonstrate an understanding of the ethical theories we have studied. This means
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Reason why people give up on ethics Self-interest sometimes morphs into greed and selfishness‚ which is unchecked self-interest at the expense of someone else. This greed becomes a kind of accumulation fever. “If you accumulate for the sake of accumulation‚ accumulation becomes the end‚ and if accumulation is the end‚ there’s no place to stop‚” he said. The focus shifts from the long-term to the short-term‚ with a big emphasis on profit maximization. For example‚ swaps (where two communication
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Chapter 1: Sociological Stories and Key Concepts Culture: The symbolic and learned aspects of human society. Culture is not biological but‚ instead‚ is transmitted and shared via social interaction. Globalization: A social phenomenon characterized by the growing number of interconnections across the world. Rather than studying society in terms of various nation-states‚ sociologists today are concerned with multinational and global problems—especially in the face of increasing globalization. Whether
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1) Discuss the social identity issues present in the case Social Identity theory basically is a theory that explains self-concept (what a person thinks about themself and how they analyze themselves) to be a combination of personal identity – their unique characteristics and social identity – their membership in different social groups. There are numerous Social Identity issues in the case. Firstly‚ Catherine’s father is an accountant which is one of the factors that she chooses to be an accountant
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1. INTRODUCTION Ethics has been perceived as one of the most important factors in establishing good corporate governance. Information Technology (IT) plays an increasing role in helping modern organizations to achieve their goals‚ and it has become critical in creating and implementing effective IT governance mechanisms. The increased use of information technology has raised many ethical issues for today’s IT professional.– Licensing of IT professionals – Internet communication – Intellectual
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