Ethics Article Review

Ethics Article ReviewIntroductionThis paper will review the name ? through the Ethics Looking Glass: Another stack of the earthly concern of visitors and Ethics.? creatored by Roger D. Martin. As the title implies, this declare deals with the good considerations confront by the visit profession. Article SummaryThe frontmost part of the article discusses the requirement that studyors must be ? sounding at bottom? the organization. In other words, the auditors must be autonomous (outside, looking in) of the trusty being audited. This does not refers to the obvious job of being active by the firm being audited precisely rather the contravene of interest issues that have arisen in the past. The author mentions the practice of hiring auditors for positions in the accounting and a finance department after the audit is completed. Other say-so conflicts came about because of paying(a) non-audit business amidst firms. As Martin (2007) states, ?the Sarbanes-Oxley Act of 2 002 addressed several of these potential sources of conflict.? The article goes on to discuss the auditor?s quality in assessing client ethics. The author identifies ?three sources of the demand in spite of appearance the auditing operation for auditors to understand and assess the integrity and ethical set of audit clients ? audit planning, consideration of fraud, and reporting on inner(a) comprises? (Martin, 2007).

Audit planning elevatedlights the ?tasks, checks, and balances? in place within the organization. The bosom fraction of this is the ? ascertain environment? or the people within the organizati on. ?Without a strong and healthy control en! vironment, the other components of home(a) control hardly matter because no amount of control all over physical or processing activities spate be anticipate to function well if the people devising and operating the controls are not likely to exhibit high integrity and ethical values? (Martin, 2007). Auditors need to look at the ethics of a client and evaluate... If you want to get a full essay, lay it on our website: OrderCustomPaper.com

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