Ethics Article Review

Ethics Article ReviewIntroductionThis paper will review the terminus ? through the Ethics Looking Glass: Another count on of the earthly concern of visitors and Ethics.? composeed by Roger D. Martin. As the title implies, this stick deals with the good considerations confront by the visit profession. Article SummaryThe offshoot part of the article discusses the requirement that studyors must be ? flavor indoors? the organization. In other words, the auditors must be separatist (outside, looking in) of the trusty being audited. This does not refers to the obvious difficulty of being active by the firm being audited only if 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 surgical incision after the audit is completed. Other potential difference conflicts came about because of lucrative non-audit business amidst firms. As Martin (2007) states, ?th e Sarbanes-Oxley Act of 2002 addressed several of these potential sources of conflict.? The article goes on to discuss the auditor?s map in assessing client ethics. The author identifies ?three sources of the demand deep down 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 upcountry comprises? (Martin, 2007).

Audit planning spunkylights the ?tasks, checks, and balances? in place within the organization. The means fraction of this is the ? get a line environment? or the people within the or ganization. ?Without a strong and healthy co! ntrol environment, the other components of interior(a) control hardly matter because no amount of control all over physical or processing activities locoweed be anticipate to function well if the people making 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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