QUESTION TWO [12 MARKS] REQUIRED Discuss whether the chartered accoun.pdf
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QUESTION ONE [18 MARKS] Internal control consists of five main components. These five components are integrated with management processes and are derived from the way management runs the organisation. INFORMATION SolarTech Ltd is a company that researches and manufactures solar energy products including solar panels and inverters. The following actions, policies, and procedures form part of SolarTech Ltd's system of internal control: 1.1 SolarTech requires each of its employees to sign an ethical code of conduct every year, the conditions of which are set by the directors. The conditions and consequences of breaching the code are explained to employees at a seminar attended by the chairman and the board. Any alleged code violations are investigated by a committee of the board. (2) 1.2 SolarTech Ltd does not allow research staff to remove laptops or other portable data storage devices from the laboratory. This is enforced by monitored electronic and X-Ray scanners located at the laboratory entrance. (2) 1.3 SolarTech Ltd employs a research cost accountant who records the on-going cost and details of different research projects. He makes use of specialized software to do this. 1.4 The financial director of SolarTech Ltd meets with the research director quarterly to compare actual and budgeted costs and follow up on any unexpected variances. 1.5 The financial director and the sales director meet to assess the accounts receivable on a monthly basis. SolarTech Ltd's terms to debtors are 30 days and debts over 120 days are considered to be bad debts and will usually be written off with the approval of the financial director. Both directors sign the necessary journal entry and supporting documentation at the conclusion of the meeting. 1.6 Every two months, the SolarTech Ltd board committee meets to discuss the industry's regulatory environment, potential market developments and solar energy trends. 1.7 The SolarTech Ltd marketing department has set up a customer phone-in service which enables customers to phone in with complaints relating to the product quality, pricing, availability etc. Phone calls are recorded and analysed. (2) 1.8 The warehouse manager has read-only access to the inventory master file and pickers have no access to the inventory master file. REQUIRED: Identify the component(s) of the system of internal control to which each of the above points relates. Give reasons for your choice. If you have chosen control activity, state which type(s) of control is (are) being implemented, for example segregation of duties..
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![QUESTION TWO [12 MARKS] REQUIRED Discuss whether the chartered
accountants/registered auditors identified in each of the situations described below have failed to
comply or are in danger of failing to comply with the fundamental ethical principles in the
SAICA Code of Professional Conduct (2022). (First state the ethical principles/s and then the
explanation for each principle.) Note: Any of the given situations may amount to non-
compliance with more than one principle. 2.1 John Smith is a registered auditor and the
engagement partner on the audit of Letsatsi Safaris Ltd, a large company that owns several
wildlife game reserves in South Africa and neighbouring countries. One of the perks of being the
audit partner of Letsatsi Safaris Ltd, is that the managing director of the client grants a seven
night free stay at a five star all inclusive lodge for four people. John is very excited about this
prospect. However, in return, the managing director of the client requires an unqualified audit
opinion. 2.2 Atul Jupta, a chartered accountant employed by a state-owned enterprise, appeared
before a commission of enquiry into financial irregularities alleged to have occurred under his
direction. Atul Jupta denied his involvement but was subsequently proved to have been lying to
the enquiry. He then acknowledged he had lied but said he had been instructed to do so by his
superiors. 2.3 Henrietta Hanekom, the registered auditor in charge of several audits of the audit
firm at which she is employed, is regarded as very competent and hard-working. However, she
refuses to have any male members on her audit teams because "all female trainees are more
competent and careful and male trainees are only interested in sports and socializing".](https://image.slidesharecdn.com/questiontwo12marksrequireddiscusswhetherthecharteredaccoun-231006094047-948cce34/85/QUESTION-TWO-12-MARKS-REQUIRED-Discuss-whether-the-chartered-accoun-pdf-1-320.jpg)
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QUESTION 1 [20 MARKS] The following scenarios may result in non-compl.pdf![QUESTION 1 [20 MARKS] The following scenarios may result in non-compl.pdf](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
QUESTION 1 [20 MARKS] The following scenarios may result in non-compliance with one or
more of the principles in the code of ethics, by the auditor or accountant. Case 1 (6) Adi is a
chartered accountant who is employed by a state owned enterprise, appeared before a
commission of enquiry into financial irregularities that occurred under his direction. Adi denied
his involvement but there was proof made available which indicated he was lying. Adi
acknowledged that he had lied and then went on to state that he was instructed to do so by his
superiors. Case 2 (5) Thando attended and gave a speech at a private dinner for Sharons birthday
who is the financial director of a company that is a major client of the audit firm that Thando
works at. Thando is in charge of the audit that is being performed at Shannon's company and
they have been close friends for almost five years. Case 3 (5) Asanda is a registered auditor who
is in charge of several audits at the audit firm in which she is employed. Asanda is very
hardworking and competent. She, however, refuses to have any male members on her audit team
as she believes that female team members are more professional and competent as compared to
male team members. Case 4 (4) Preneshan is the registered auditor in charge of the audit of
Dribble Drabble (Pty) Ltd, he charged the client a fee for audit procedures which he knew had
not actually been carried out. Case 5 (5) The financial director of Thirsty Ltd, a juice company,
has made an offer to the audit team to take them on a weekend trip to a safari with all expenses
paid for, which will become an event that occurs on a yearly basis should all audit deadlines be
met annually. Case 6 (5) Ben Benjamin a registered auditor, arranged with some of his clients to
pay the fees which he charged for his services in cash. Any client agreeing to do so was not
charged VAT and was given a substantial discount Required: Discuss if the chartered
accountants or registered auditors in each of the scenarios above, have failed to comply with any
of the fundamental ethical principles in the code of conduct. END OF PAPER.
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- In January 2009, the chairman resigned and admitted falsifying $1.5 billion in cash reserves.
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QUESTION 1 [20 MARKS] The following scenarios may result in non-compl.pdf
QUESTION 1 [20 MARKS] The following scenarios may result in non-compliance with one or
more of the principles in the code of ethics, by the auditor or accountant. Case 1 (6) Adi is a
chartered accountant who is employed by a state owned enterprise, appeared before a
commission of enquiry into financial irregularities that occurred under his direction. Adi denied
his involvement but there was proof made available which indicated he was lying. Adi
acknowledged that he had lied and then went on to state that he was instructed to do so by his
superiors. Case 2 (5) Thando attended and gave a speech at a private dinner for Sharons birthday
who is the financial director of a company that is a major client of the audit firm that Thando
works at. Thando is in charge of the audit that is being performed at Shannon's company and
they have been close friends for almost five years. Case 3 (5) Asanda is a registered auditor who
is in charge of several audits at the audit firm in which she is employed. Asanda is very
hardworking and competent. She, however, refuses to have any male members on her audit team
as she believes that female team members are more professional and competent as compared to
male team members. Case 4 (4) Preneshan is the registered auditor in charge of the audit of
Dribble Drabble (Pty) Ltd, he charged the client a fee for audit procedures which he knew had
not actually been carried out. Case 5 (5) The financial director of Thirsty Ltd, a juice company,
has made an offer to the audit team to take them on a weekend trip to a safari with all expenses
paid for, which will become an event that occurs on a yearly basis should all audit deadlines be
met annually. Case 6 (5) Ben Benjamin a registered auditor, arranged with some of his clients to
pay the fees which he charged for his services in cash. Any client agreeing to do so was not
charged VAT and was given a substantial discount Required: Discuss if the chartered
accountants or registered auditors in each of the scenarios above, have failed to comply with any
of the fundamental ethical principles in the code of conduct. END OF PAPER.
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The document discusses the need for trust between companies and their shareholders/stakeholders. It outlines issues that undermine trust such as misleading owners and concealing secrets. Regulations are needed to tighten legal restrictions on companies and require audits to improve accountability. Setting rules around shares and dividends, capital requirements, and financial disclosure aim to rebuild trust. The concepts of limited liability and agency theory are also discussed in relation to balancing the interests of managers and investors.
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The Satyam scandal exposed major governance failures. Raju inflated cash balances and profits through fake records. While regulators, auditors, and directors failed to prevent the fraud, some responsibility also lies with management. In response, laws and regulations were strengthened in India regarding auditing, disclosures, and board independence to bolster corporate governance. However, regulations alone cannot ensure integrity, which depends more on management commitment and culture.
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This document contains summaries of 4 questions related to corporate governance and directors' duties. For question 1, it notes that profit maximization has historically been an important corporate goal in Australia and discusses social interdependencies. For question 2, it discusses issues around director authority over contracts and potential non-compliance. For question 3, it examines a court case where a director was found to have failed his duties, and stresses the importance of director oversight. For question 4, it analyzes how directors failed in their obligations during a financial crisis.
assurnace short question
The external auditor has completed the audit of Roses Ltd for the year ended 31 December 2014 and issued an unmodified audit report. However, the auditor has since discovered that a major customer of Roses Ltd, Belly, went into liquidation on 5 March 2015. Belly owed a material amount to Roses Ltd at 31 December 2014.
As the liquidation of Belly is a material adjusting subsequent event, the auditor must discuss with management about amending the financial statements and reissuing the audit report before it is provided to shareholders on 30 March. If management does not intend to amend the financial statements, the auditor must consider withdrawing from the engagement and modifying the audit report. The auditor is obligated to take action
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- In December 2008, Satyam proposed acquisitions that raised debt levels and questions about governance.
- An anonymous email was sent to the board about financial irregularities.
- In January 2009, the chairman resigned and admitted falsifying $1.5 billion in cash reserves.
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The following scenarios may result in noncompliance with on.pdf
The following scenarios may result in non-compliance with one or more of the principles in the
code of ethics, by the auditor or accountant.
Case 1
Adi is a chartered accountant who is employed by a state owned enterprise, appeared before a
commission of enquiry into financial irregularities that occurred under his direction. Adi denied his
involvement but there was proof made available which indicated he was lying. Adi acknowledged
that he had lied and then went on to state that he was instructed to do so by his superiors.
Case 2
Thando attended and gave a speech at a private dinner for Sharons birthday who is the financial
director of a company that is a major client of the audit firm that Thando works at. Thando is in
charge of the audit that is being performed at Shannons company and they have been close
friends for almost five years.
Case 3
Asanda is a registered auditor who is in charge of several audits at the audit firm in which she is
employed. Asanda is very hardworking and competent. She, however, refuses to have any male
members on her audit team as she believes that female team members are more professional and
competent as compared to male team members.
Case 4
Preneshan is the registered auditor in charge of the audit of Dribble Drabble (Pty) Ltd, he charged
the client a fee for audit procedures which he knew had not actually been carried out.
Case 5
The financial director of Thirsty Ltd, a juice company, has made an offer to the audit team to take
them on a weekend trip to a safari with all expenses paid for, which will become an event that
occurs on a yearly basis should all audit deadlines be met annually.
Case 6
Ben Benjamin a registered auditor, arranged with some of his clients to pay the fees which he
charged for his services in cash. Any client agreeing to do so was not charged VAT and was given
a substantial discount Required: Discuss if the chartered accountants or registered auditors in
each of the scenarios above, have failed to comply with any of the fundamental ethical principles
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Answer 1(A)
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Auditing standard ASA 315 is applies for a review of a financial report for a financial year or for half year and an audit of a financial report for some other reason. As per this standard, evaluator must get a comprehension of the element and its surroundings, including its inward control, adequate to recognize and survey the dangers of material misquote of the financial report whether because of extortion or mistake, and adequate to plan and perform additionally review techniques. Under this standard, auditor must examine among the engagement group the helplessness of the substance's money related answer to material. The auditor additionally needs to figure out if any of the evaluated dangers are critical dangers that require exceptional review thought or dangers for which substantive strategies alone don't give adequate suitable review confirm. The auditor needs to assess the plan of the element's controls, including significant control exercises, over such dangers and figure out if they have been actualized (Gay, 2010).
This International Standard on Auditing (ISA) deals with the evaluator's commitment to recognize and review the risks of material mistake in the cash related explanations, through appreciation the substance and its environment, checking the substance's inward control. The auditor must perform chance appraisal strategies for the fundamental ID and evaluation of dangers of material error at the budgetary proclamation and affirmation levels. Hazard evaluation systems independent from anyone else, be that as it may, don't give adequate proper review prove on which to base the review sentiment (IFAC, 2009).
In the fundamental case Caparo looked for after the firm Touche taking after a movement of offer purchases of an association called Fidelity plc. Caparo attests that the purchase decisions were based upon mixed up records that overstated the association. They moreover ensured that, as evaluators of Fidelity, Touche Ross owed potential monetary experts a commitment of thought. The case was unsuccessful; the House of Lords assumed that the records were set up for the present shareholders as a class for the inspirations driving rehearsing their class rights and that the evaluator had no sensible learning of the reason that the records would be put to by Caparo (Gay, 2010). For this situation ponder, Impulse acquired a huge advance from a fund organization, Easy Finance Limited (EFL), to give extra working capital like Caparo. So the reviewers are not subject for this (Law Teacher, 2003).
In the reference of Columbia espresso case, it was announced that the auditor would be only subject if the auditor had considered everybody that would utilize the review report arranged by the auditor to settle on any fund or speculation choice (Australian Law of Business, 2010). But for this situation the evaluator just arranged the report.
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Chapter 12: Duties as a Whistleblower
Whistleblower
A whistleblower is an employee or former employee who reports misconduct to people or entities that have the power and presumed willingness to take corrective action.
Whistleblowers can be internal or external.
Whistleblower Motivations
Whistleblower motivations include:
Revenge
Reputation Preservation
Altruism
Collecting financial rewards
Fasle Claims Act
Whistleblower (cont)
Whistleblower-
One of the most well known whistleblowers is Jeffrey Wigand, who exposed the Big Tobacco scandal, revealing that executives of the companies knew that cigarettes were addictive while approving the addition of known carcinogenic ingredients to the cigarettes.
http://www.imdb.com/title/tt0140352/trailers-screenplay-E11632-10-2
Think Russell Crowe in the movie The Insider.
More recent whistleblowers include…..
Whistleblower (cont)
Cynthia Cooper (Worldcom), Coleen Rowley (FBI), and Sherron Watkins (Enron)
“their lives may not have been at stake, but Watkins, Rowley and Cooper put pretty much everything else on the line. Their jobs, their health, their privacy, their sanity--they risked all of them to bring us badly needed word of trouble inside crucial institutions”
Whistleblower Programs
FeatureIRSDodd-Frank ActFocusTax violationsFederal securities laws violations, including bribery, fraudulent accounting, and insider tradingSubmitted information Secret information or publicly available information Only “original”, nonpublic information Minimum threshold for recoveryOver $2 million Over $1 million Typical range of award15% to 30% of IRS Recovery15% to 30% of SEC RecoveryAnonymity protected? Yes, usuallyYesProtection against workplace retaliation?No Yes
Whistleblower Laws
Section 806 of SOX
Only applies to publicly traded companies
File a complaint with the Department of Labor (DOL)
If DOL hasn’t ruled on it within 180 days, it goes to federal court or a civil suit may be filed
Remedies of employee include relief “to make the employee whole”, compensatory damages (same job back, back pay, special damages as result of action)
Whistleblower Laws (cont)
Do Whistleblower laws (specifically SOX section 806 provisions) work?
whistle-blowers still face a painful cost-benefit decision: whether a lawsuit with uncertain chances of success is worth the professional and personal sacrifices that will assuredly be required
Many employees have to change industries after filing suit, whether the case has merit or not
A study that looked at 470 cases filed between 2002-2005, the whistleblower won only 3.6% of the time.
Whistleblower Laws (cont)
What can/should employers do?
Have an independently-operated whistleblower complaint system. If the system is operated by personnel skilled in the underlying accounting, auditing, and internal control issues, proper information will be immediately collected, so that investigations are cost-effective and complete.
Must be overseen by audit com ...
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The following scenarios may result in noncompliance with on.pdf
The following scenarios may result in non-compliance with one or more of the principles in the
code of ethics, by the auditor or accountant.
Case 1
Adi is a chartered accountant who is employed by a state owned enterprise, appeared before a
commission of enquiry into financial irregularities that occurred under his direction. Adi denied his
involvement but there was proof made available which indicated he was lying. Adi acknowledged
that he had lied and then went on to state that he was instructed to do so by his superiors.
Case 2
Thando attended and gave a speech at a private dinner for Sharons birthday who is the financial
director of a company that is a major client of the audit firm that Thando works at. Thando is in
charge of the audit that is being performed at Shannons company and they have been close
friends for almost five years.
Case 3
Asanda is a registered auditor who is in charge of several audits at the audit firm in which she is
employed. Asanda is very hardworking and competent. She, however, refuses to have any male
members on her audit team as she believes that female team members are more professional and
competent as compared to male team members.
Case 4
Preneshan is the registered auditor in charge of the audit of Dribble Drabble (Pty) Ltd, he charged
the client a fee for audit procedures which he knew had not actually been carried out.
Case 5
The financial director of Thirsty Ltd, a juice company, has made an offer to the audit team to take
them on a weekend trip to a safari with all expenses paid for, which will become an event that
occurs on a yearly basis should all audit deadlines be met annually.
Case 6
Ben Benjamin a registered auditor, arranged with some of his clients to pay the fees which he
charged for his services in cash. Any client agreeing to do so was not charged VAT and was given
a substantial discount Required: Discuss if the chartered accountants or registered auditors in
each of the scenarios above, have failed to comply with any of the fundamental ethical principles
in the code of conduct..
Forms of business organisation
This document summarizes the key advantages and limitations of three main forms of business organization: sole proprietorships, partnerships, and corporations. For each form, it lists the main advantages as well as limitations. For sole proprietorships, the advantages are simplicity and flexibility, while the limitations include permanent business and personal risks. For partnerships, advantages include resource pooling and borrowing capacity, while limitations include unlimited liability and lack of clarity on financial positions. Corporations have advantages like continuous existence and limited stockholder liability, but limitations include higher startup costs and potential double taxation.
(A)Satyam: Key Facts and Unheard Answers
The Satyam scam was exposed when Ramalinga Raju confessed in January 2009 to inflating Satyam's accounts through fictitious revenues and profits. The gaps in Satyam's balance sheet had grown too large to cover up further. A whistleblower email also triggered investigations. Regulators and auditors failed to prevent the fraud despite signs of discrepancies. In response, India implemented new corporate governance regulations, including stricter rules for boards, independent directors, auditors, and increased accountability for fraud.
Window dressing & forensic accounting
This document provides information about window dressing and forensic accounting. It discusses window dressing as the practice of manipulating financial statements to present a favorable picture of a company's finances. Common methods include inflating revenues, understating expenses or liabilities, or using accounting tricks. A case study of Toshiba is presented, which was found to have artificially inflated profits by over $1.2 billion through improper accounting. Forensic accounting is then defined as integrating accounting, auditing, and investigative skills. A case study on Olympus is summarized, where a whistleblower uncovered financial statement fraud and was subsequently dismissed.
Acc assignment 1
Tyco International was involved in an accounting ethical breach when some of its top officers failed to report unauthorized loans given to themselves from corporate funds. One officer, Dennis Kozlowski, accepted large undisclosed amounts of money from the company which he used for personal gain, such as building a mansion. This ethical breach discouraged other companies from investing in Tyco and angered stockholders. The SEC filed fraud charges against the officers after investigating and determining their behavior was unethical. The breach impacted Tyco's cash, receivables, equity, and dividends, forcing the company to sell assets and lay off employees.
Mongolia cg code
The document is a corporate governance code that outlines 10 chapters on various aspects of corporate governance. It begins with an introduction on the importance of proper corporate governance principles and transparency. It then discusses shareholders' rights in detail over two chapters, outlining rights such as participating in important company decisions, receiving financial information and dividends, electing board members, and demanding inspection of company operations. The code provides guidelines for companies to establish strong corporate governance and protect shareholder rights.
CPA Congress 2014 - Day Three Wrap Up
The document provides summaries from the presentations given on Day 3 of CPA Congress 2014. Key topics covered include global leadership and competitiveness, corporate tax updates, cashflow strategies, diversity and inclusion, financial performance, innovation through collaboration, doing business in China, using LinkedIn, reinventing the ATO, and frontline leadership. The summaries highlight the main points made by each speaker.
Ch02
This document is chapter 2 from the textbook "Entrepreneurial Finance" by Smith and Kiholm Smith. It discusses new venture financing terminology and concepts. The chapter covers the stages of new venture development, common milestones, sources of financing available at each stage, and deal structures. It includes learning objectives, definitions of key terms, and end-of-chapter questions. Figures and tables provide additional information on topics like international venture capital amounts, types of limited partners that invest in venture capital, and industries that receive venture capital.
3) development of directors duties on skill, care & diligence final. siti f...
The document discusses the development of directors' duties of skill, care, and diligence in company law. It traces the evolution from a subjective standard based on an individual director's qualifications to a more objective standard requiring a basic level of care and skill from all directors. Key developments included codifying directors' duties in the Malaysian Companies Act 1965 and introducing an objective test of reasonable care, skill and diligence in 2007 based on a director's position and responsibilities. The amendments aimed to encourage more proactive oversight from directors and establish minimum standards of conduct.
British Banking Standards_final
The British Banking Commission's report found widespread malpractice and governance issues across the banking industry. Scandals like rate fixing damaged the economy and reputation of the banking sector. The report revealed that banks operated as silos rather than cohesive organizations, and leaders avoided blame by claiming group decisions. Remuneration was often tied to short-term measures and not consideration of long-term risks. The report calls for reforms to improve governance and accountability in the banking industry.
ethics In accounting.pdf
Ethics provides standards for determining right and wrong human behavior based on concepts like rights, obligations, fairness, and virtues. Accounting ethics specifically calls on members to maintain integrity, truthfulness, and honesty when working with financial data and reporting. Upholding accounting ethics helps ensure the accuracy of financial information and protects the interests of investors, businesses, and the public. However, some challenges to accounting ethics include pressures that prioritize short-term gains, complex rules open to interpretation, and rationalizing small ethical issues. When facing an ethical conflict, accountants should follow their organization's policies or confidentially consult impartial advisors to determine the proper course of action.
Ethics in finance and accounting With examples
Ethics provides standards for determining right and wrong human behavior based on concepts like rights, obligations, fairness, and virtues. Accounting ethics requires accuracy and honesty when interpreting financial data to avoid intentionally misleading practices. Upholding ethical standards is important in accounting and finance to maintain integrity, credibility, and trust. Some unethical behaviors include fraud, insider trading, producing false financial statements, delaying payments, and deception. When facing ethical issues, accountants should follow their organization's policies or discuss the matter with an unbiased advisor to find an appropriate resolution.
Final Account And Analysis
This document outlines the advantages and disadvantages of written contracts. The key advantages discussed are that written contracts clearly outline all terms of the agreement in writing, reducing misunderstandings and reliance on memory. They also ensure precise language is used to describe the agreement. Written contracts are less affected if individuals involved change over time, as all terms remain documented. However, the document also notes that written contracts can still be subject to ambiguity and require interpretation. They also require more formalities to form compared to verbal agreements.
Income Tax Issues for Trusts Invested in Real Estate
The document discusses various tax issues related to trusts that invest in real estate, including:
1. Whether trusts can qualify as real estate professionals under passive activity loss rules and how to determine if a trust materially participates in a real estate business.
2. The proper reporting of depreciation deductions for non-grantor trusts and estates, including how deductions are allocated between fiduciaries and beneficiaries.
3. Practical problems trusts and estates face when partnerships pass through depreciation deductions without separately stating them, making it difficult for fiduciaries to properly allocate deductions.
WorldCom Scandal
WorldCom was a telecommunications company founded in 1983 that grew through acquisitions in the 1990s. It was led by CEO Bernie Ebbers from 1985 until 2002. In 2002, WorldCom revealed it had committed accounting fraud by improperly capitalizing line costs and inflating revenue, totaling over $3.8 billion. This led to the bankruptcy of WorldCom and prosecution of its executives. An internal audit by Cynthia Cooper uncovered the fraud. Recommendations for preventing future fraud include ensuring independent audits, establishing ethical policies, and passing laws like Sarbanes-Oxley to improve accountability.
Answer 1(A)No, king and queen will not be liable for EPL acc.docx
Answer 1(A)
No, king and queen will not be liable for EPL according to ASA315 (ISA 315) standards.
Auditing standard ASA 315 is applies for a review of a financial report for a financial year or for half year and an audit of a financial report for some other reason. As per this standard, evaluator must get a comprehension of the element and its surroundings, including its inward control, adequate to recognize and survey the dangers of material misquote of the financial report whether because of extortion or mistake, and adequate to plan and perform additionally review techniques. Under this standard, auditor must examine among the engagement group the helplessness of the substance's money related answer to material. The auditor additionally needs to figure out if any of the evaluated dangers are critical dangers that require exceptional review thought or dangers for which substantive strategies alone don't give adequate suitable review confirm. The auditor needs to assess the plan of the element's controls, including significant control exercises, over such dangers and figure out if they have been actualized (Gay, 2010).
This International Standard on Auditing (ISA) deals with the evaluator's commitment to recognize and review the risks of material mistake in the cash related explanations, through appreciation the substance and its environment, checking the substance's inward control. The auditor must perform chance appraisal strategies for the fundamental ID and evaluation of dangers of material error at the budgetary proclamation and affirmation levels. Hazard evaluation systems independent from anyone else, be that as it may, don't give adequate proper review prove on which to base the review sentiment (IFAC, 2009).
In the fundamental case Caparo looked for after the firm Touche taking after a movement of offer purchases of an association called Fidelity plc. Caparo attests that the purchase decisions were based upon mixed up records that overstated the association. They moreover ensured that, as evaluators of Fidelity, Touche Ross owed potential monetary experts a commitment of thought. The case was unsuccessful; the House of Lords assumed that the records were set up for the present shareholders as a class for the inspirations driving rehearsing their class rights and that the evaluator had no sensible learning of the reason that the records would be put to by Caparo (Gay, 2010). For this situation ponder, Impulse acquired a huge advance from a fund organization, Easy Finance Limited (EFL), to give extra working capital like Caparo. So the reviewers are not subject for this (Law Teacher, 2003).
In the reference of Columbia espresso case, it was announced that the auditor would be only subject if the auditor had considered everybody that would utilize the review report arranged by the auditor to settle on any fund or speculation choice (Australian Law of Business, 2010). But for this situation the evaluator just arranged the report.
T1, 2021 business law lecture week 9 - corporations law
This document provides an overview of company law in Australia. It defines key terms like proprietary company, public company, directors, officers, and fiduciary duties. It explains that companies are distinct legal entities registered with ASIC. Directors owe statutory and common law duties to act with care, in good faith, and avoid conflicts of interest. The corporate veil protects shareholder liability but can be pierced for improper conduct like fraud.
Chapter 12 Duties as a WhistleblowerWhistleblowerA whis.docx
Chapter 12: Duties as a Whistleblower
Whistleblower
A whistleblower is an employee or former employee who reports misconduct to people or entities that have the power and presumed willingness to take corrective action.
Whistleblowers can be internal or external.
Whistleblower Motivations
Whistleblower motivations include:
Revenge
Reputation Preservation
Altruism
Collecting financial rewards
Fasle Claims Act
Whistleblower (cont)
Whistleblower-
One of the most well known whistleblowers is Jeffrey Wigand, who exposed the Big Tobacco scandal, revealing that executives of the companies knew that cigarettes were addictive while approving the addition of known carcinogenic ingredients to the cigarettes.
http://www.imdb.com/title/tt0140352/trailers-screenplay-E11632-10-2
Think Russell Crowe in the movie The Insider.
More recent whistleblowers include…..
Whistleblower (cont)
Cynthia Cooper (Worldcom), Coleen Rowley (FBI), and Sherron Watkins (Enron)
“their lives may not have been at stake, but Watkins, Rowley and Cooper put pretty much everything else on the line. Their jobs, their health, their privacy, their sanity--they risked all of them to bring us badly needed word of trouble inside crucial institutions”
Whistleblower Programs
FeatureIRSDodd-Frank ActFocusTax violationsFederal securities laws violations, including bribery, fraudulent accounting, and insider tradingSubmitted information Secret information or publicly available information Only “original”, nonpublic information Minimum threshold for recoveryOver $2 million Over $1 million Typical range of award15% to 30% of IRS Recovery15% to 30% of SEC RecoveryAnonymity protected? Yes, usuallyYesProtection against workplace retaliation?No Yes
Whistleblower Laws
Section 806 of SOX
Only applies to publicly traded companies
File a complaint with the Department of Labor (DOL)
If DOL hasn’t ruled on it within 180 days, it goes to federal court or a civil suit may be filed
Remedies of employee include relief “to make the employee whole”, compensatory damages (same job back, back pay, special damages as result of action)
Whistleblower Laws (cont)
Do Whistleblower laws (specifically SOX section 806 provisions) work?
whistle-blowers still face a painful cost-benefit decision: whether a lawsuit with uncertain chances of success is worth the professional and personal sacrifices that will assuredly be required
Many employees have to change industries after filing suit, whether the case has merit or not
A study that looked at 470 cases filed between 2002-2005, the whistleblower won only 3.6% of the time.
Whistleblower Laws (cont)
What can/should employers do?
Have an independently-operated whistleblower complaint system. If the system is operated by personnel skilled in the underlying accounting, auditing, and internal control issues, proper information will be immediately collected, so that investigations are cost-effective and complete.
Must be overseen by audit com ...
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Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
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Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
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2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
3. Ketki Rangwala Dalal, Essentials of Civil Engineering, Charotar Publishing House.
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