Examining How Auditing Text Books Cover the AICPA’s Conceptual Frameworks for Ethics
نویسندگان
چکیده
منابع مشابه
Conceptual model for online auditing
The independent verification of the right applications of business rules in an information system is a task for auditors. The increasing complexity of information systems, and the high risks associated with violations of business rules, have created the need for on line auditing tools. In this paper we sketch a conceptual design for such a tool. The components of the tool are described briefly....
متن کاملEthics in HTA: Examining the “Need for Expansion”
The article by Daniels and colleagues on expanding the scope of health technology assessment (HTA) to embrace ethical analysis has received endorsement and criticism from commentators in this journal. Referring to this debate, we examine in this article the extent and locus of ethical analysis in HTA processes. An expansion/no-expansion framing of HTA is, in our view, not very fruitful. We argu...
متن کاملStandards and Frameworks for Information System Security Auditing and Assurance
Most organizations in all sectors of industry, commerce and government are fundamentally dependent on their information systems (IS) and would quickly cease to function should the technology (preferably information technology – IT) that underpins their activities ever come to halt [15]. The IT developments may have enormous implications for the operation, structure and strategy of organizations...
متن کاملProfessional Ethics in Accounting and Auditing
Ethics is a subject that is inclusive to all aspects of human life cover. The growing human and social relationships become more complex, creates new needs are The emergence of various professions, born efforts in response to the requirements and conditions change over time, they gradually shape the evolution and development of the valley. Time and circumstances change and they gradually form e...
متن کاملConceptual Frameworks for Web Information Systems Development
The main objective of this paper is to survey, in a schematic and generic way, the major models and approaches concerning the construction and execution of Web information systems. Basically we found three different approaches: server-centric, client-centric and distributed infrastructure-centric applications. We discuss the major strengths and weaknesses of the current Web technology, in this ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Applied Economics and Finance
سال: 2014
ISSN: 2332-7294,2332-7308
DOI: 10.11114/aef.v1i2.549