Ethics And Auditing PDF Download
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Author | : Tom Campbell |
Publisher | : ANU E Press |
Total Pages | : 368 |
Release | : 2005-06-01 |
Genre | : Philosophy |
ISBN | : 1920942262 |
Download Ethics and Auditing Book in PDF, ePub and Kindle
Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
Author | : S.P. Kaptein |
Publisher | : Springer Science & Business Media |
Total Pages | : 244 |
Release | : 2012-12-06 |
Genre | : Philosophy |
ISBN | : 940114978X |
Download Ethics Management Book in PDF, ePub and Kindle
Why is ethics important to organizations? What are the characteristics of an ethical organization? How can we audit the ethics of an organization? What measures and activities stimulate the ethical development of organizations? This book addresses these questions. It is easier to say that ethics is necessary than to tell how to organize ethics. This book provides a fundamental and coherent vision on how ethics can be organized in a focused way. This study examines the assumptions for organizing ethics, the pitfalls and phases of such a process, the parts of an ethics audit and the great variety of measures. The methods and insights illustrated in this book are based partially on practical research. One of these methods, the Ethics Thermometer, was based on more than 150 interviews at various organizations. The Ethics Thermometer has been applied in a great variety of profit and not-for-profit organizations in order to measure an organization's perceived context, conduct and consequences. This book will be important to scholars in the field of business ethics, as well as to managers and practitioners. For scholars, this study provides general knowledge about auditing and developing the ethics of an organization. A summary is given of the criteria by which the ethical content of an organization can be measured. For managers and practitioners, this study provides concrete suggestions for safeguarding and improving ethics within their organizations.
Author | : Lynn Fountain |
Publisher | : CRC Press |
Total Pages | : 296 |
Release | : 2016-12-12 |
Genre | : Business & Economics |
ISBN | : 1498767826 |
Download Ethics and the Internal Auditor's Political Dilemma Book in PDF, ePub and Kindle
This book helps auditors understand the reality of performing the internal audit role and the importance of properly managing ethical standards. It provides many examples of ethical conflicts and proposes alternative actions for the internal auditor. Internal auditors are well-schooled on the IIA Standards, but the reality is that the pressure placed on internal auditors related to execution of work and upholding ethical standards can be very difficult. Regardless of best practice or theory, auditors must be personally prepared to manage through issues they run across.
Author | : Deon Rossouw |
Publisher | : Oxford University Press, USA |
Total Pages | : 260 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
Download Ethics for Accountants and Auditors Book in PDF, ePub and Kindle
How can one apply professional codes of conduct to grey areas of ethical conduct in the workplace? What is the relationship between ethics and the law? What process, if any, can one follow in reaching resolutions to difficult moral dilemmas? Ethics for Accountants and Auditors is the first book designed to be in line with the requirements on applied ethics as outlined in the South African Institute of Chartered Accountants education requirements for Part I of the Qualifying Examination (revised 2005). It contains pertinent introductions to the underlying principles that define and shape ethics, influential theories which provide philosophical insights into ethics, and a step-by-step guide to ethical decision-making. These concepts are then applied to the world of business and professional ethics. Written in plain language by respected academics and practitioners in the fields of accounting, auditing, and ethics.
Author | : Ronald F. Duska |
Publisher | : John Wiley & Sons |
Total Pages | : 252 |
Release | : 2018-11-28 |
Genre | : Business & Economics |
ISBN | : 1119118786 |
Download Accounting Ethics Book in PDF, ePub and Kindle
A trusted resource on the complex ethical questions that define the accounting profession An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
Author | : Josef Wieland |
Publisher | : Springer Science & Business Media |
Total Pages | : 260 |
Release | : 2013-03-14 |
Genre | : Business & Economics |
ISBN | : 3662051079 |
Download Standards and Audits for Ethics Management Systems Book in PDF, ePub and Kindle
The articles collected in this volume deal with the contents and processes of good corporate practice. Their common question is how moral values and ethical demands can become an integral part of economic and corporate deci sions- in a way that is credible and comprehensible for the society. Generally accepted best practice or minimum requirements for codes of conduct matter in this context. They codify values like integrity, fairness, openness, honesty, truthfulness, solidarity and justice, which have to be im plemented in a company's day-to-day business. In one sentence: There is a need to develop criteria for seriosity and credibility, for evaluating and con trolling standards of conduct and the managerial systems created for this purpose. In the international arena terms like Ethics management system, Ethics program, Values program, Ethics audit and Social audit are in use to denote these management systems. In this context it seems to me that the European perspective results from the values driven integration of corporate govern ance (e.g. risk management, compliance), quality management (e.g. human capital, supply chain) and corporate citizenship (human rights, ecology, so cial responsibility, communitiy) into a comprehensive and consistent man agement decision system. The core value and common denominator of these areas is sustainability. This, for instance, as opposed to narrow compliance programs that are largely law driven, to use a distinction which Lynn S. Paine introduced.
Author | : Marilyn Strathern |
Publisher | : Routledge |
Total Pages | : 326 |
Release | : 2003-12-08 |
Genre | : Social Science |
ISBN | : 1134569696 |
Download Audit Cultures Book in PDF, ePub and Kindle
Do audit cultures deliver greater responsibility, or do they stifle creative thought? We are all increasingly subjected to auditing, and alongside that, subject to accountability for our behaviour and actions. Audit cultures pervade in the workplace, our governmental and public institutions as well as academia. However, audit practices themselves have consequences, beneficial and detrimental, that often go unexamined. This book examines how pervasive practices of accountability are, the political and cultural conditions under which accountability flourishes and the consequences of their application. Twelve social anthropologists look at this influential and controversial phenomenon, and map out the effects around Europe and the Commonwealth, as well as in contexts such as the European Commission, the International Monetary Fund and Academic institutions. The result provides an excellent insight into auditing and its dependence on precepts of economic efficiency and ethical practice. This point of convergence between these moral and financial priorities provides an excellent opening for debate on the culture of management and accountability.
Author | : Jay Thibodeau |
Publisher | : McGraw-Hill/Irwin |
Total Pages | : 288 |
Release | : 2010-03-23 |
Genre | : Business & Economics |
ISBN | : 9780078110818 |
Download Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics Book in PDF, ePub and Kindle
The approach used by Thibodeau and Freier emphasizes the substantial benefits of using real-life case examples in helping to impart knowledge related to the practice of auditing. This type of approach has long been acknowledged as a superior manner in which to teach. Since the authors present the concepts of auditing using actual corporate contexts, they seek to provided students with a real-life appreciation of these issues and clearly demonstrate the value of the Sarbanes-Oxley Act of 2002 and the post-Sarbanes technical audit guidance. The Third Edition has been updated to reflect all of the major changes happening in today’s society with actual companies such as Enron, WorldCom, Qwest, Sunbeam, that have become synonymous with the capital markets’ crisis in confidence. With 45 different short cases, instructors can assign 8 to 9 different cases for each of four different semesters.
Author | : Leslie Turner |
Publisher | : John Wiley & Sons |
Total Pages | : 592 |
Release | : 2020-01-02 |
Genre | : Business & Economics |
ISBN | : 1119577837 |
Download Accounting Information Systems Book in PDF, ePub and Kindle
Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation. Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework—a comprehensive yet easy-to-understand framework of IT controls—and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book’s focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses.
Author | : Amanda Jo Erven |
Publisher | : |
Total Pages | : 316 |
Release | : 2020-12-10 |
Genre | : |
ISBN | : 9781733784344 |
Download Becoming The Everyday Ethicist Book in PDF, ePub and Kindle
Becoming The Everyday Ethicist provides the keys to living an ethical life, shows leaders how to display integrity and earn trust, and demonstrates the importance of ethics (and ethics monitoring by Internal Auditors) in all organizations. The book is based on the author's experience as an internal audit and finance leader, educator, and the author's ethics research and studies. A must read for all those interested in making the world a more ethical place.