ipl-logo

Age Towards Auditor Professionalism

2107 Words9 Pages
bulb-icon

Recommended: Ethical issues in auditing

CHAPTER I
INTRODUCTION

I.1. Research Background
Professionalism, according to the Merriam-Webster Dictionaries, is defined as the conduct, aims, or qualities that characterize or mark a profession or a professional person. It is also defined profession as a calling requiring specialized knowledge and often long and intensive academic preparation. The definitions above imply that there are many characteristics that a professional should have such as, specialized knowledge, competency, honesty and integrity, accountability, self-regulation, and also image.
Those characteristics above can be accomplished if there is ethics. Many professionals of the same field form the association that will develop the professional ethic for the profession itself. …show more content…

Research Objectives
The objectives of this thesis are to provide empirical evidence regarding:
a. The effect of working atmosphere towards auditor professionalism
b. The effect of age towards auditor professionalism

I.5. Research Benefits
This research has several benefits, which are:
a. For the researcher: The research will help the researcher to understand the factors that might affect the professionalism of auditor psychologically. It will also help the researcher to fulfill one of the requirements to complete the study.
b. For the third parties: The research will help to increase the awareness of the importance of the auditors’ psychology state for optimum working result. It is important so that the management of the accounting firm know how to motivate the auditors under their name CHAPTER II
LITERATURE REVIEW

II.1. Auditor Independence and Independence Commitment
According to Financial Times Lexicon, auditor independence can be defined as a reference to the independence of internal or external auditors from parties that might have financial interest in the business being audited. Independence is partly synonymous with honesty, integrity, courage, and character. It means that the certified public accountant will tell the truth as they see it, and will permit no influence, financial, or sentimental, to turn them from that course (Carey, 1946 cited in Scheutze, …show more content…

 Classificatory function which assigns cases in the raw qualitative data and classify them into one of the given typology categories.
 Explanatory function places data in relevant categories which allow the researcher to compare and assess the data consistencies and relevancies with the theory used.
Hermeneutics is analysis method that is done by interpreting. It is known in the late 18th and early 19th centuries as human understanding theory through Friedrich Schleiermarcher and Wilhelm Dilthey. This analysis sees the meaning for the source in situation rather than the objective meaning. The analysis method construct the meaning of the text from the background and the situation.
Both analysis methods are suitable for the research because the Topology method will used to categorized the data based on the category sets for the sources or interviewee then the researcher will see the situation of the problem form the point of view of the sources. After that, the data from the interviewee will be compiled and compared to conclude the

Show More
Related

Nt1310 Unit 3 Lab 7.1

560 Words | 3 Pages

4. External audits are performed by Third party agent or outside agents. 5. Audit is performed by an organization free from customer supplier

Read More

Ggb 515 Task 1

789 Words | 4 Pages

However, internal audits show findings and recommendations which act as a tool for department heads to take suitable corrective action and help in plugging the loopholes which would otherwise go undetected for a considerable period of time. The external audit lends credibility to the financial reporting process of state and local governments, and an essential element of that process is the independence of the external auditors from the governments they are auditing. Otherwise, those who use governmental financial statements cannot rely on the integrity and objectivity of the auditors’ report.

Read More

AICPA Legacy Scholarship Essay

839 Words | 4 Pages

I can simply answer because I want to be a hero. In my opinion, an auditor is a dark knight that saves the world secretly and silently. An auditor has to commit to do his job professionally as well as ethically. As a matter of fact, there have been many corporate and accounting frauds, such as the WorldCom scandal in 2002 and the Madoff Ponzi scheme in 2008,

Read More

Major Changes To The Bureau In The 1920s

804 Words | 4 Pages

Applicants were interviewed by

Read More

The BA Paper: The Case Study Of Dracula And Twilight Saga By Stephanie Meyer

274 Words | 2 Pages

In order to prove her thesis, the author introduced a theoretical framework for the analysis containing historical

Read More

Ethics Vs. Ethical Lens Inventory

158 Words | 1 Pages

Being a professional I find it key to have ethics in the workplace they establish a set of standards that are used to make decisions and clarify decisions when there are gray areas relating to a topic on hand. Also to prevent professional from taking

Read More

Summary Of Rhetorical Criticism

474 Words | 2 Pages

The general use of theory is to explain the questions of why, or why a particular event or phenomena occurs (Sutton & Staw, 1995). Theory in rhetorical criticism is the particular lens the critic uses to evaluate and craft an argument. This effects how a rhetorical critic uses evidence to support their argument. Collecting data, in the form of field notes or surveys, is important to methodologies like quantitative and qualitative studies, a strong argument is the support, logic, and evidence needed in rhetorical criticism (Christians, 2001).

Read More

Acute Partial Hospitalization

277 Words | 2 Pages

The Children’s Home of Reading-Acute Partial Hospitalization Program helped shape my perspective of professionalism thru constant reestablishments of what to expect when in an alternative hospitalization or residential treatment program. I was able to learn that the children who attend these types of facilities required much more attention. They also, require the redirection of skills that have never been taught to them before. At my internship site, an issue that is related to professionalism is that sometimes some staff members will have the intern complete miscellaneous task that has nothing to do with what they are primarily there for. Granted it makes the intern appreciate and learn that even the most miscellaneous task can be a good learning

Read More

Personal Narrative: A Career As A Probation Officer

687 Words | 3 Pages

I practice the following behavioral attributes that identify me as a professional is; “Honesty and Integrity, Accountability, Image, Self-Regulation” (Smith, Caroline) and communication. I believe all of these are exceptional to practice behavioral

Read More

Essay On Professional Presence And Influence

556 Words | 3 Pages

Professional Presence and Influence This paper will first discuss the difference between two models of health and healing together with discussing professional presence’s impact on nursing practice. Moreover, it has included personality preference test’s result with its relevant analysis. Mindful practices and healing environments topics are also deliberated as per the given requirements in this paper. Professional Presence Professional presence is one of the major aspects of personality traits in corporate and other sectors.

Read More

Occupational Therapy Identity

1466 Words | 6 Pages

There are two divisions of professional identity, one refers to how a company or organisation conducts their practice while the other refers to how the individual staff portrays themselves under the company's codes. An occupational therapist's professional identity is a crucial element within their practice as it enables them to "function in different practice settings" (Kielhofner, 2009, p.10) and connect to different types of clients that may arise within their practice. Professional identity can also be shaped by the social value of that profession, and thus guides the delivery of their health and human services. As occupational therapy is valued as a leading profession and is highly regarded, professionals in this discipline are required to present themselves in the same highly regarded fashion. This obliges them to dress not only neatly but also interact with their clients in a formal, educated and knowledgeable way, in order to reflect the disciplines professionalism.

Read More

Altruism In Physical Therapy

771 Words | 4 Pages

Professionalism by definition, is "the skill, good judgment and polite behavior that is expected from a person who is trained to do a job well." The American Physical Therapy Association states that "there are seven core values that comprise professionalism in physical therapy: accountability, compassion, excellence, professional duty, social responsibility, integrity, and altruism. " For some, professionalism can simply mean that the individual has a high level of standards, but for others, the term might hold a different meaning. One might infer that there can be several different definitions that apply to this term, which poses the question, what is professionalism in the context of being a student in a doctor of physical therapy degree program?

Read More

The Importance Of Professionalism In Education

962 Words | 4 Pages

Nurses come in contact with a great deal of different groups of people throughout their careers and it is important to remember that we are judged by the people who we come into contact with, but most importantly by our patients. It is imperative that we look into the characteristic that is being professional, the implementation of learned professionalism, what elements contribute to create the characteristics of professionalism, and the importance of trust. Professionalism is something that every nurse should strive to accomplish. As nurses, we need to be professional in our demeanor, physical appearance, our character, and the use of our language.

Read More

Professional Scepticism In Auditing

860 Words | 4 Pages

The unrealistic expectations of external users of financial statements to assume that an auditor remains totally impartial to client influence is a conclusion drawn from psychological research. The legal system forms the opposite view and has determined that external users should be able to rely implicitly on an auditor’s determination. Accounting standards have set expectations of auditor independence and neutrality. (Max H. Bazerman, 1997) The entire concept of professional scepticism and its application is the true and fair representation of financial statements to the users of these

Read More

The Role Of Professional Skepticism In Audit

1847 Words | 8 Pages

Professional skepticism depends on the personal behavioral actions. The need for professional skepticism in an audit cannot be overemphasized. Professional skepticism is an essential part of the auditor 's skill and is very closely interrelated to the concept of auditor independences and professional judgement and contributes to audit quality. In addition to professional skepticism is important and required throughout the audit in engagement acceptances, identifying and assessing risks of material misstatement, designing the nature, timing and extent of further audit procedures that are responsive to assessed risks of material misstatement, and evaluating audit evidence, and forming an opinion on whether the financial statements are prepared, in all material respects, in accordance with the application financial reporting framework.

Read More

More about Age Towards Auditor Professionalism

Related Topics

Open Document