Publicado em 29 de jul de 2012
Lecture 3: Independence and Ethics
by Professor Helen Brown
Video Begins with AICPA Professional Conduct
(comprehensive framework of cases
Principles of Professional Conduct: 4:43
Importance of Independence (video): 7:38
Discussion Questions: 25:02
Discussion "Solutions": 36:08
Independence Rules (video): 40:32
Prohibited Financial Relationships: 50:40
Prohibited Business Relationships: 52:25
Effect of Family Relationships: 55:02
Effect of Actual or Threatened Litigation: 55:54
AICPA Code: 56:39
SEC Independence Requirements for Audits
of Public Companies: 57:57
Other Rules of Conduct: 1:05:32
Disciplinary Actions: 1:06:54
------NEW SECTION: Professional Skepticism------
Case Study Discussed: 1:09:10
(YouTube viewers don't have the case paper, making the majority of the conversation pertaining to the case study useless to them).
What is Professional Sketicism? (question) 1:19:48
Auditing Standards [states]: 1:25:26
Do auditors exercise sufficient professional skepticism? : 1:26:28
Auditor - Client Relationship: 1:30:50
Research Finds: 1:31:50
by Professor Helen Brown
Video Begins with AICPA Professional Conduct
(comprehensive framework of cases
Principles of Professional Conduct: 4:43
Importance of Independence (video): 7:38
Discussion Questions: 25:02
Discussion "Solutions": 36:08
Independence Rules (video): 40:32
Prohibited Financial Relationships: 50:40
Prohibited Business Relationships: 52:25
Effect of Family Relationships: 55:02
Effect of Actual or Threatened Litigation: 55:54
AICPA Code: 56:39
SEC Independence Requirements for Audits
of Public Companies: 57:57
Other Rules of Conduct: 1:05:32
Disciplinary Actions: 1:06:54
------NEW SECTION: Professional Skepticism------
Case Study Discussed: 1:09:10
(YouTube viewers don't have the case paper, making the majority of the conversation pertaining to the case study useless to them).
What is Professional Sketicism? (question) 1:19:48
Auditing Standards [states]: 1:25:26
Do auditors exercise sufficient professional skepticism? : 1:26:28
Auditor - Client Relationship: 1:30:50
Research Finds: 1:31:50
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