Programming Independence Essentially Protects The Auditor S Ability Accounting Essay

Programming Independence Essentially Protects The Auditor S Ability Accounting Essay Programming independence essentially protects the auditors ability to select the most appropriate strategy when conducting an audit. Auditors must be fair to approach a piece of work in whatever manner they consider best. As a client company grows and conducts new activities, the auditors approach will likely have to adapt to account for these. In addition, the auditing profession is a dynamic one, with new techniques constantly being developed and upgraded which the auditor may decide to use. While investigative independence protects the auditors ability to implement the strategies in whatever manner they consider necessary. Basically, auditors must have unlimited access to all company information. Any queries regarding a companys business and accounting treatment must be answered by the company. The collection of audit evidence is an essential process, and cannot be restricted in any way by the client company. Reporting independence protects the auditors ability to choose to reveal to the public any information they believe should be disclosed. If company managers have been misleading shareholders by falsifying accounting information, they will strive to prevent the auditors from reporting this. It is in situations like this when auditor independence is most likely to be compromised. Independence is fundamental to the reliability of auditors reports. Those reports would not be credible, investors and creditors would have confidence with them, if auditors were not independent in both fact and appearance. To be credible, an auditors opinion must be based on an objective and disinterested assessment of whether the financial statements are presented fairly in conformity with generally accepted accounting principles. On the other hand, Frank claimed that Auditor independence helps to ensure quality audits and contributes to financial statement users reliance on the financial reporting process. An auditor who is independent in fact has the ability to make independent audit decisions even if there is a perceived lack of independence or if the auditor is placed in a potentially compromising position.(2007) Nonetheless, even when the auditor is in fact independent, one or more factors may lead the public to believe the auditor does not appear independent. This may cause u sers of financial statements to believe they cannot rely on financial information. At mean time, auditor should take responsibilities for detecting material errors and material fraud. Because in Xerox, they are many accounting manipulations can easily cause fraud, the audit should find out those fraud, identified and reported those fraud risk. Q6: The first questionable accounting manipulation is acceleration of lease revenue recognition from bundled leases. This manipulation will affect revenues account, because Xerox accelerated the lease revenue recognition by allocating a higher portion of the lease payment to the equipment instead of the service or financing activity. By reallocating revenues from the finance and service activity to the equipment, Xerox was able to recognize greater revenues in the current reporting period instead of deferring revenue recognize to future periods. There are two auditor procedures can suit for this environment. First is use internal procedure, recalculation: checking the mathematical accuracy of documents or records. Second it external procedure, confirmation: the process of obtaining a representation from a third party. For questionable accelerated of lease revenue from lease price increase extensions, increase in the residual values of leased equipment and acceleration of revenues from portfolio asset strategy transactions. All those three manipulation will increase revenue account and income statement. Because in short term it will immediate increase reverse, but it sacrifice the long term profit. To protect company long term profit, auditor should observation all the processes and procedure the performed. On the other hand auditor should re-performance, it means the auditors independence execution of procedures previously performed by entity staff. For questionable manipulation of reserves. This manipulation will affect equity account. Because Xerox established an acquisition reserve for unknown business risk and unrelated business to the reserve account to inflate earning. It means Xerox put money in equity account to prevent potential risk, but it unrelated to expenses. It easy causes fraud. Auditor can use observation procedure, to looking at processes and procedures being performed or use inquiry procedure, to seeking information from knowledgeable persons. For questionable manipulation of other income. This manipulation will affect cost and expenses account. Because Xerox elect to recognize most of the interest income during period years. The cost and expenses account will reduce in period years, and meantime make that years report look better. To appropriateness of this practice, audit should use analytical procedure. Compare the date with similar prior-period date, to keep the report justice. For questionable failure to disclose factoring transactions. This manipulation will affect revenues account and asset account. From material, we can know Xerox sold future cash from receivable account to local banks for immediate cash. It made Xerox have a strong cash position in the present year, like the revenues account will increase, on the other hand sold receivables to bank must take some lost. The asset account must decrease. It also easy cost fraud. Audits can use inspection of tangible assets and analytical procedures. Inspection of tangible assets can find out the total asset increase or decrease. Xerox company failure to disclose factoring transaction should record in annual report, so use analytical procedure will disclose this problem. REF: Arens.,Best., Shailer.,Fiedler.,Elder.,Beasley. (2010). Essentials of Auditing, Assurance Services Ethics in Australia. Chris Richardson Frank D. (2007). CPAs Views on Auditor Independence. Society of Certified Public Accountants

Concept of time Essay

Time seemed to be an important aspect that influences the well-being of the elderly in the study. Time consciousness cannot be ignored when one considers the subjective experience of well-being among the institutionalized aged. The finding showed that many of them had a keen awareness of time or awareness of the present. According to their administrators, a few of them felt the urgency to make the best use of the remaining time in their life: to get closer to God and to prepare for a ‘good death. ’ The studies done by Butler & Lewis (1972); Butler et 292 al. (1998); Sue & Sue (1999); and Knight (1996) found that there is an obvious concern with time when it is clear that the remaining days are running short among the aged. The development of a sense of immediacy, of the here-and-now, of present-ness -all these aid in the evolution of a sense of enjoyment and tranquility which ultimately are decisive elements of well-being. The findings of the study exemplified this awareness of time/time consciousness among the institutionalized aged and that it has endowed them with a sense of urgency and purpose in the ‘evening’ of their lives. It could also be presumed that these two aspects of well-being, the concept time and attitude toward death are closely related. Attitude towards Death The elderly in Gladys Spellman viewed the existential problem of death and dying in different spirit. While some of them had a positive attitude toward death and looked at death as a natural transition from this life to a better life and have reconciled with this inevitable reality. Trust in God’s compassion and mercy and the expectation of heavenly reward, growing closer to God in prayer seemed to help those elderly who said they were at ease with the thought of death. Faith and spirituality change death from an ending to a new beginning of a new existence for Christians (Moberg, 2001). Accepting old age and death meaningfully makes life happier. Fear or acceptance of death is closely related to general satisfaction or well-being. When life is lived to the full, death becomes a fulfillment, a completion (Moberg, 2001). The following words of the elderly were shared with one of the administrators. â€Å"I’ve done my job. My mission is over. I have no worries about the future†¦He will take care†¦and I’m ready for final surrender/exit. † There were others who tried to put on a brave front to show that they were not afraid to die. A third category avoided talking about death, reasoning that it was not yet time for them to think about death as they felt there was plenty time left for such things. Those who avoided thinking about death and those who did not fear death but only feared ‘pain of death’ must be coping with the unrecognized fear of death. As Atchley (1997) puts it, although death is generally accepted with little fear among older people, it is only reasonable to assume that there are some who really fear death. Their trust in God’s mercy and hope in eternal reward probably help them cope with this fear.

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Erving Goffman Stigma - 6568 Words

Goodman †¢ CoGnitive enhanCement, CheatinG, and aCComplishment Rob Goodman Cognitive Enhancement, Cheating, and Accomplishment ABSTRACT. An ethics of enhancement should not rest on blanket judgments; it should ask us to distinguish between the kinds of activities we want to enhance. Both students and academics have turned to cognition-enhancing drugs in significant numbers—but is their enhancement a form of cheating? The answer should hinge on whether the activity subject to enhancement is zero-sum or non-zero-sum, and whether one is more concerned with excellence in process or excellence in outcome. Cognitive enhancement should be especially tolerated when the activities at stake are non-zero-sum and when the importance of process†¦show more content†¦I argue that the use of CEDs is especially beneficial, and should be especially tolerated, when the activities at stake are non-zero-sum and when the importance of process is outweighed by the importance of outcome. Finally, I criticize the claim that CEDs unnaturally cheapen human accomplishments; instead, I consider their use to be in line wi th well-established conceptions of collaborative authorship, which shift the locus of praise and blame from individual creators to the ultimate products of their efforts. CHARACTERISTICS AND USE OF COgNITION-ENHANCINg DRUgS Among the most common CEDs are modafinil, methylphenidate, and dextroamphetamine, which are available under the brand names Provigil, [ 146 ] Goodman †¢ CoGnitive enhanCement, CheatinG, and aCComplishment Ritalin, and Adderall, respectively. Although originally developed to treat diagnosed conditions ranging from narcolepsy to attention deficit hyperactivity disorder, their off-label use has been reported to increase users’ recall, attention span, and ability to focus on cognitive tasks; in addition, modafinil has been shown to increase wakefulness (Butcher 2003; greely et al. 2008). Some CEDs also seem to enhance users’ â€Å"executive function,† or problem-solving ability (Mehlman 2004, p. 484). Beyond the currently available drugs, research into Alzheimer’s disease and other causes of cognitive decline in the elderly is likely to contribute, intentionally or not, to the furtherShow MoreRelated Stigma: Notes on the Management of Spoiled Identity, by Erving Goffman2120 Words   |  9 PagesThe book I chose to do my paper on is â€Å"Stigma Notes on the Management of Spoiled Identity† by Erving Goffman. Goffman was stood out from other sociologists because he did not follow the normal rules that the others lived by. This rebellion often was thought to be caused by his lack of professional manners, and made it difficult for some to be in his company. However, Goffman was not like other sociologists due to his love was data not simply sociology. He primarily exhibited his work via essays andRead MoreGoffman s Theory Of Social Stigma Essay1097 Words   |  5 PagesTheoretical Framework Erving Goffman’s theory of social stigma (1963) will be used as a guideline for the thesis and will act as a basis for further research on personal and perceived depression stigma. Stigma is a deeply discrediting attribute which has a strong relationship to stereotype (Goffman, 1963) Goffman defines stigma as a gap between â€Å"virtual social identity and actual social identity† and states that stigmata are bodily signs which deviate from the norm (Goffman, 1963). According to himRead MoreGoffmans Theory on Total Institutions1714 Words   |  7 PagesRunning Head: ERVIN GOFFMAN Goffmans Theory Elaine Tyler SOC 101: Introduction to Sociology Instructor: Jeremy Baker July 8, 2013 ERVIN GOFFMAN Goffmans Theory on Total Institutions We interact with a variety of people on a regular basis who influence our behavior but who are not family or friends. Many of these people we encounter because of their roles within particular social institutions with which we interact. They are part of our secondary group members; their opinionsRead MoreAnalysis Of The Movie Dallas Buyers Club1427 Words   |  6 PagesErving Goffman maintained that negative labels are often stigmatizing. He believed that stigmas result in a â€Å"spoiled identity.† Goffman coined the term stigma to describe the labels society uses to devalue members of certain social groups (pg. 107). He identified three categories or types of stigmas: abominations of the body, blemishes of individual character, and tribal. When a person became aware of a certain stigma they had been labeled to, Goffman noted three ways to manage it: hide the stigmaRead MoreHIV-Related Stigma Essay772 Words   |  4 Pages(PLWH) worldwide (WHO, 2017). HIV-related stigma co ntinues to be a major concern for PLWH in the United States and overseas (Baugher et al., 2017; Bogart et al., 2008; Herek, Capitanio, Widaman, 2002; X. Li, Wang, Williams, He, 2009; Odindo Mwanthi, 2008) with more than 50% of men and women reporting discriminatory attitudes toward PLWH among countries with data available (UNAIDS, 2015). This is particularly disconcerting given that HIV-related stigma has shown to be associated with negativeRead MoreBeing A Stigmatized Person By Sociologist Erving Goffman Essay916 Words   |  4 PagesThe idea of stigma and what it is like to be a stigmatized person was conducted by sociologist Erving Goffman. He analyzed how stigmatized individuals feel about themselves and their relationships with people that are considered â€Å"normal†. Stigmatized individuals are people who are not socially accepted and are constantly eager to alter their social identifies: physically deformed people, mentally ill patients, drug addicts, homosexuals, etc. Goffman looks at variety of strategies when it comesRead MoreGoffman s Dramaturgical Perspective : An Influential American Socialist Of The Twentieth Century1444 Words   |  6 PagesFor Erving Goffman and the Symbolic Interactionists generally, a self is not so much a singular and fixed entity as a contingent response to a social context. (i) Discuss this statement with particular reference to Goffman’s dramaturgical perspective, and (ii) Explain how this perspective helps us to understand embarrassment. Introduction Erving Goffman is considered the most influential American Socialist of the twentieth century. His ability to observe individuals and make sense of those observationsRead MoreThe Sociology Of Health And Mental Illness3181 Words   |  13 Pagesï ¿ ¼John Goulder (13005053) MBBS SSC Year 2: Library Project Dissertation Supervisor: Professor Paul Higgs Submitted: Tuesday, 13 January 2015 A Tale of Two Asylums: Reviewing the context and influences of two theorists, Michel Foucault and Erving Goffman, on the sociology of health and mental illness. Word count: 3,132 John Goulder! 1 ï ¿ ¼Introduction: Mental Health as Disparate Social Object Antipsychiatry was as much a cultural phenomenon as an academic or institutional one. Whilst the work of LaingRead MoreWhistling Vivaldi : How Stereotypes Affect People1309 Words   |  6 Pagesfight stereotype threat. Fighting this battle requires Staples to seem whiter and therefore cultured. Erving Goffman’s ideas intersect with Steele’s belief that you carry your race with you to social interactions. However, unlike Steele Goffman doesn’t believe race can change within interactions. Goffman’s â€Å"The Presentation of Self in Everyday Life† speculates at the way we present ourselves. Goffman believes that social interactions are kind of like an act. We seek to pleasure the audience and whoRead MoreEffect And Relationship Between Agenda Setting And News Framing Essay1301 Words   |  6 Pages16). McCombs and Shaw expanded Lippmann’s idea into a formalised theory of agenda setting within the news media (McCombs Shaw, 1972). Erving Goffman established framing within his influential work Frame Analysis. Erving’s key argument is individuals organising themselves and experiences within a framework true to the primary source of their perspective. Goffman further argued that framing was a form of communication between both the natural and social spheres as â€Å"certainly, such efforts are optimistic