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Free research papers and essays on topics related to: auditor

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  • Auditor Liability - 1,051 words
    Auditor Liability Throughout the Eighties and into the Nineties the question of liability has become more prevalent in the practice of public accounting. Recently, the AICPA has been lobbying for liability reform in cases involving negligence or malpractice by public accountants. Opposition to this lobbying has come from consumer advocacy organizations, trial lawyers' associations, and state public interest groups to name a few. (Bolinger p. 53) The key to success for the AICPA, according to Gary M. Bolinger is creating an image as a, "profession performing high-quality services but faced with excessive liability burdens that harm the public interest." (Bolinger p.56) One should not be conce ...
    Related: auditor, liability, decision-making process, professional standards, recovery
  • Auditor Liability - 1,034 words
    ... r the brunt of liability risk. Realistically speaking, however, a point is reached where the inflationary implications of insurance is greater than the market is willing to accept creating a situation where clients are no longer willing to accept the additional costs imposed by firms to compensate insurance expense leaving the firms as bearers of the cost of liability risk. Also, when taking into consideration the fact that a firm's cost of indemnity insurance is at least partially dependent on prior claims against the firm, a situation will arise when firms are unwilling to accept engagements which present risk, leaving the market with a certain number of businesses which firms are not ...
    Related: auditor, liability, north carolina, professional standards, honest
  • Accounting Ethics - 1,833 words
    Accounting Ethics When examining the effect of open marketing on the profession of accounting it is important to view it from three perspectives: the client's, the profession's, and society's. Additionally, two key areas that are affected by marketing must be addressed, these are concerning competition, and ethical implications. Marketing in public accounting is here to stay therefore making an argument against its existence would be fruitless; however, in order to achieve maximum benefit to the firm, the client, and society more stringent guidelines must be implemented at the firm level. The first, and most obvious, of the effected areas is competition. Within competition several points are ...
    Related: accounting, ethics, public accounting, small firms, keep prices
  • Audit Risk Model - 1,892 words
    Audit Risk Model This is defined in AUS 402 as the susceptibility of an account balance ... to misstatement that could be material ... assuming there were no related internal controls (AUS 402.09). Estimating the inherent risk (IR) for each account balance or class of transactions requires the auditor to take into account such factors as the level of complexity involved in determining the correct balance of an account, the complexity of transactions involving the particular account(s) and the portability of the assets involved. The estimation of IR is done as though no internal controls exist it looks only at the nature of the account being evaluated. Control Risk AUS 402 defines this as th ...
    Related: audit, higher level, account balance, high cost, documentation
  • Bram Stoker Report - 1,073 words
    Bram Stoker Report Bram Stoker was born in Dublin, Ireland on November 8th, 1847. His father was a civil servant in Dublin Castle, and his mother, Charlotte, was a women's lib advocate. They had seven children in nine years; the third of which was Bram. The first seven years of his life he was bedridden with an undiagnosed disease which may have been anything from rheumatic fever, asthma or a form of nonparalytic polio. During these first years of his life as he laid in his bed he listened to stories his mother told him of the cholera epidemic of 1832; people buried alive, and entire families dying in a matter of days. At the age of 12 Bram left his home to attend school at Dublin's Rutland ...
    Related: bram, bram stoker, stoker, merchant of venice, masters degree
  • Business Ethics - 1,729 words
    ... r=s decision. Example 2: Price-fixing-Managers of firms manufacturing paper bags used for packaging foods, coffee, and other goods were fined for getting together and conspiring to fix the prices of those paper bags. When firms are operating in an oligopoly market, it is easy enough for managers to meet secretly and agree to set their prices at artificially high levels. Example 3: Manipulation of Supply-When hardwood manufacturers met periodically in trade associations, they would often agree on output policies that would secure high profits. Firms in an oligopoly industry might agree to limit their production so that prices rise to levels higher that those that would result from free co ...
    Related: business conduct, business ethics, code of ethics, ethics, financial reporting
  • Civil Disobedience - 4,710 words
    ... en the revolution is accomplished. But even suppose blood shed when the conscience is wounded? Through this wound a man's real manhood and immortality flow out, and he bleeds to an everlasting death. I see this blood flowing now. I have contemplated the imprisonment of the offender, rather than the seizure of his goods--though both will serve the same purpose--because they who assert the purest right, and consequently are most dangerous to a corrupt State, commonly have not spent much time in accumulating property. To such the State renders comparatively small service, and a slight tax is wont to appear exorbitant, particularly if they are obliged to earn it by special labor with their h ...
    Related: civil disobedience, disobedience, henry thoreau, poll tax, professions
  • Corporate Governance - 1,378 words
    Corporate Governance CORPORATE GOVERNANCE The Oxford English Dictionary defines 'governance' as 'the act, manner, fact or function of governing, sway, control'. 'To govern' is 'to rule with authority', 'to exercise the function of government', 'to sway, rule, influence, regulate, determine', 'to conduct oneself in some way; curb, bridle (one's passions, oneself)', or 'to constitute a law for'. Governing is, therefore, a whole range of actions, initiatives and response patterns - from rule through influence to self-control and self-regulation. By inference it includes 'driving' as well as 'steering'. Therefore, in seeking to define governance and the purpose it is to acheive, it is necessary ...
    Related: corporate, corporate governance, effective governance, governance, human existence
  • Could Gambling Save Science: Encouraging An Honest Consensus - 4,913 words
    ... section is somewhat dense, and may be profitably skimmed on a first reading.) ASSETS Imagine that John bets Mary $5, at even odds, that it will rain next Monday. Since they don't entirely trust each other, John and Mary put the bet in writing and each give $5 to Frank, a trusted third party. John has essentially paid $5 for an I.O.U. that says "Worth $10 If Rain Monday", since if he wins he gets $5 from Mary and his own $5 back. Mary's I.O.U. says "Worth $10 If Not Rain Monday". On Tuesday one of them can cash in their I.O.U. for $10 from Frank. This standard betting scenario can be improved by breaking it into different transactions; first create the I.O.U.s and then sell them. Replace ...
    Related: compulsive gambling, consensus, encouraging, gambling, honest
  • Financial Regulation In The Uk And Ireland - 1,048 words
    ... s of confidence and large-scale withdrawals usually as a result of a mismatch between the date to maturity of assets and liabilities (Stewart, 1996). These bank runs can have a drastic effect on the public as banks are where the vast majority of people carry out their financial transactions such as savings and mortgages. The public tends to have an inherent trust in the banks and therefore depositors have a reduced capacity for evaluating and monitoring their banks. Banks will not impose strict self-regulations unnecessarily. The danger of this situation is that banks might not provide services efficiently and therefore drag down the quality level of services in the industry. The need fo ...
    Related: financial risk, financial times, ireland, regulation, total capital
  • Introduction - 1,631 words
    ... rrect and prevent non conformances. Corrective or preventive actions will be appropriate to the risks (Stimson 37)." Formal process should be formed to correct or prevent the problem. Element 4.15: Handling, Storage, Packing, Preservation, and Delivery "A documented system to control post productive activities from acceptance by testing through delivery of product (Stimson 305)." This goes straight to the final customer and must concentrate on customer satisfaction. The key is delivery (Stimson 313). Element 4.16: Control of Quality Records "Documented procedures are required for the identification and disposition of quality records. Quality records are required to demonstrate conformanc ...
    Related: training employees, training program, good news, employee, certificate
  • Materiality In Financial Statements - 855 words
    Materiality In Financial Statements It is the responsibility of an independent auditor to plan and perform an audit of financial statements that will provide reasonable assurance of detecting errors and irregularities that are material in nature. According to the Financial Accounting Standards Board, the essence of the concept of materiality is: "The omission or misstatement of an item in a financial report is material if, in the light of surrounding circumstances, the magnitude of the item is such that it is probable that the judgment of a reasonable person relying upon the report would have been changed or influenced by the inclusion or correction of the item." Materiality is a term that i ...
    Related: financial accounting, financial performance, financial report, financial reporting, standards board
  • Mattel Auditors Liablity - 1,121 words
    Mattel - Auditor's Liablity Certified Public Accountants are expected to conduct themselves at a higher level than most other members of society and are held to the highest of ethical standards. The American Institute of Certified Public Accountants provides general accepted auditing standards and the code of professional conduct as a framework of guidance for CPAs to follow in performing audit procedures. The following audit case demonstrates potential problems that can occur when the client, Mattel, and the auditing firm, Arthur Anderson, are both at fault. In 1945, Mattel Inc. was established by Elliot and Ruth Handler and Harold Matson, who shortly after left the company for other employ ...
    Related: mattel, potential problems, higher level, financial statement, framework
  • Missouri Constitution - 1,784 words
    Missouri Constitution The Missouri State Constitution is going to be revised and portions of it maybe rewritten. I am one of the members of the Commission that have been assigned to take on this task. The Legislative, Executive, and the Judicial branches of government are going to be overlooked and some procedures and policies may even be rewritten. In the following report that I am about to give, I will be addressing some core issues, that should be considered for change and also some issues that should remain the same and why, in the rewriting process of the Constitution. I will first be speaking about the Legislative department and will cover both the House of Representatives and also the ...
    Related: constitution, missouri, missouri state, missouri supreme court, state constitution
  • Najhl Hockey League - 1,283 words
    NAJHL Hockey League The Springfield Statesmen Hockey Organization will play in the North American Junior Hockey League (NAJHL). The NAJHL is a Division A junior hockey league, which is the highest level of junior hockey, consisting of eight teams located in the Great Lakes Region of the United States. The league is comprised predominantly of players 16 -20 years old. Each team in the league plays a twenty- game schedule. In addition, league members play in a mid-season all-star game and in a league tournament that culminates the season by declaring a league champion. The team will play its home games in the Ice Palace, leased from the City of Springfield. The Ice Palace has a maximum capacit ...
    Related: hockey, league, league baseball, national hockey league, personal growth
  • Ohio Senators - 861 words
    Ohio Senators Ohio, as does every other state in the U.S., has two senators. These two senators are Mike DeWine and George V. Voinovich. In the following, I will try to give some background and political information on thses fine gentalmen. Let's first begin with DeWine, shall we? Mike DeWine was born on January 5, 1947 in the town of Springfield, Ohio. He is a graduate of Yellow Springs High School and a college graduate He has also recieved many awards over the years including: Donald Santarelli Award for Public Policy for writing the Child Victims' Bill of Rights, presented by the National Organization of Victim Assistance. National Mothers Against Drunk Driving (MADD) Award for leadershi ...
    Related: ohio, ohio state, ohio university, senators, national security
  • Reinsurance Business - 2,481 words
    Reinsurance Business QUOTA SHARE REINSURANCE AGREEMENT DWVD NO. 900804 for BASIC COLLEGE ACCIDENT AND SICKNESS MEDICAL EXPENSE INSURANCE (hereinafter referred to as the Agreement) made and entered into by GERBER LIFE INSURANCE COMPANY White Plains, NY (hereinafter referred to as the Company) and PHOENIX HOME LIFE MUTUAL INSURANCE COMPANY Enfield, CT (hereinafter referred to as the Reinsurer) EFFECTIVE: January 1, 1999 - December 31, 1999 Table of Contents ARTICLE I PARTIES TO AGREEMENT 1 ARTICLE II BASIS OF REINSURANCE 2 ARTICLE III RETENTION AND LIMIT 3 ARTICLE IV INURING REINSURANCE 4 ARTICLE V FACULTATIVE REINSURANCE 5 ARTICLE VI - EXCLUSIONS 6 ARTICLE VII EFFECTIVE DATE AND DURATIO ...
    Related: insurance company, managed care, acquired immune deficiency syndrome, losses, occurring
  • Scientology: Religion Or Bizarre Cult - 1,009 words
    Scientology: Religion Or Bizarre Cult? English 150 Sean Roberts Dec. 13/99 Scientology New Age Religion or Bizarre Cult? 1. Many people have heard of the revolutionary new religious practice called Scientology. However, the majority of people who have heard of it, have little knowledge of the principles and practices behind the religion. In fact, there is a dark side behind Scientology, and much speculation that the religion is a brainwashing cult. Many people are opposed to the religion because of its secretiveness, its extreme methods of teaching and its alleged use of mind control. Scientology, founded in 1950 (Hubbard. What is. 3), is an applied religious philosophy (Hubbard. What is. 4) ...
    Related: cult, religion, religious philosophy, central america, offering
  • Selfdirected Work Teams - 2,926 words
    ... r entire day in meetings. At Eaton Corporation in South Bend can, Indiana, some workers felt as if the self-directed work team movement had become somewhat of a cult. Members who are shy and not into team activities felt as if they were outcast. Other workers felt that some of their peers used the team concept to create clicks within the company. They felt as if these clicks were used to further outcast them or cause their removal from the company. Still others expressed that they did not like the empowerment. They stated that, you feel more responsible for what you are doing and that makes you nervous. (Aeppel, 1997) Eaton Corporation has approximately 155 factories. The one in South B ...
    Related: team building, teams, work team, basic principles, leadership role
  • Sexual Harassment - 1,515 words
    Sexual Harassment Over the years, many people have believed that the issue of sexual harassment should not be discussed in public. Sexual harassment was to be discussed behind closed doors. In spite of this, the social and political systems have changed instantaneously. This social problem has affected men and women throughout time, however, it seems that the women of our society more closely look at this issue. This social topic has encouraged women to establish organizations in order to help them discuss the issues more openly and to demand equality including fairness and justice throughout the workplace and in their social lives as well. In recent years, sexual harassment has been one of ...
    Related: harassment, sexual, sexual behavior, sexual discrimination, sexual harassment
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