Bus 475 week 2 homework

What strategies would you employ to improve your success with these challenging principles? EED Week 1 Topic 1 Discussion Question 2 What are some other strategies that would encourage a successful parent-teacher partnership that would benefit the child in the area of literacy? Select a grade level. You are preparing a workshop for parents that focuses on literacy and the Common Core standards for your selected grade level.

Bus 475 week 2 homework

Why is independence often considered the cornerstone of the auditing profession?

Bus 475 week 2 homework

Why were independence issues a primary concern of Congress when they developed the Sarbanes-Oxley Act? Due professional care is to be exercised in the performance of the audit and the preparation of the report. The exercise of due professional care requires observance of all general standards and fieldwork standards but adds an additional element of professionalism.

Auditors must properly plan and supervise the audit in order to complete the engagement on a timely basis. The standard for due audit care is the care that would be exercised by a reasonable auditor in the same circumstance.

The prudent auditor is one who exercises reasonable judgment, who is not expected to be omniscient, who is presumed to have knowledge special to his or her profession, who is expected to be aware of his or her own ignorance, and who is expected to possess the skills of the profession, whether a beginner or a veteran.

Auditors are expected to be unbiased and impartial with respect to the financial statements and other information they audit. They are expected to be fair both to the companies and executives who issue financial information and to the outside persons who use it.

The notion of individual independence is more specific in the conduct of each audit engagement. In essence, an individual auditor must not subordinate his or her judgment to that of others and must stay away from influences that might bias judgment.

Assurance services and the integrity of financial reporting. Auditing and assurance services. My interpretation of this is to be thorough and objective. If an inconsistency is found, investigate it completely to see if it may be just a honest error or an intentional act of misconduct.

The reporting should be clear and concise and include no misleading information. I would think that if an audit firm followed the 10 GAAS properly and consistently, then the courts would consider the standard to have been met.

Independence is critical in the auditing profession. The concept of independence is necessary to provide impartiality and objectivity. If an auditor is invested in any way in the organization that his is auditing, then the unbiased review cannot be assured.

In the case of Enron, the Houston office of Arthur Andersen was involved in producing the financial statements and other accounting functions at Enron. It is inappropriate to audit your own work.

Bus 475 week 2 homework

The integrity cannot be there. If an error in an accounting function is uncovered during an audit by the same person that caused the error, it is uncommon for even the highly ethical person to disclose their error.

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This is one of the major reasons that Congress came down so hard with the Sarbanes-Oxley Act.This article covers the topic for the University Of Phoenix BUS Week 2 Knowledge Check. The author is working in the field of education from last 5 years. The author is working in the field of education from last 5 years.

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