ETH
376 Complete Course All DQS & Assignments Weeks 1-5
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376
WEEK
1 Discussion Question 1
Many professional accountants
believe that the main purpose of accounting standards is to protect the public.
With that in mind, what do you think are the main objectives of the AICPA code
of professional conduct and how does the code relate to protecting the public?
Be specific
ETH
376
WEEK
1 Discussion Question 2
A bookkeeper makes a significant
posting error, which she later discovers and corrects. In fear of losing her
job, she does not report the mistake to her supervisor. How should the employee
have handled this situation and what should the supervisor do when the
situation is disclosed?
ETH
376
WEEK
1 Discussion Question 3
How does the AICPA Code of
Professional Conduct relate to ethics? Provide examples to support your
response.
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WEEK
1 DQ 4
The CFO for a corporation
deliberately misstates expenses on the income statement purely out of a sense
of loyalty to his CEO and the company. The CFO will receive no financial
incentive for this misstatement. In fact, he risks losing his job by doing
this. Is this an ethical violation for the CFO? Why or why not?
ETH 376 Week 1 Individual Assignment
AICPA Code of Professional Conduct
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WEEK
2 DQ 1
Financial statements are an
important product of the accounting process. Provide an example of an internal
user. How could he or she be harmed by fraudulent and unethical financial
statements?
ETH
376
WEEK
2 DQ 2
Financial statements are an
important product of the accounting process. Provide an example of
an external user. How could he or she be harmed by fraudulent and
unethical financial statements?
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WEEK
2 DQ 3
Large-scale bankruptcies and
corporate frauds resulted in the Sarbanes-Oxley (SOX) Act. Which provision of
SOX do you think will have the most profound effect on improving the quality of
financial reporting and why?
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376
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2 DQ 4
Corporate executives are pressured
between conflicting interests of internal and external stakeholders. Provide a
specific example of such a conflict. How can the conflict best be resolved?
ETH 376 Week 2 Individual Assignment
ETHICALITY OF ACCOUNTING ACTIVITIES
ETH 376 Week 2 Team Reflection
Assignment WEEKLY REFLECTION OF WEEK ONE
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3 DQ 1
Many professionals believe it is
impossible to regulate ethics. Yet, the SEC and other federal agencies provide
rules, regulations, and laws surrounding corporate governance. How effective
are the legal processes in regulating corporate governance? Provide an example.
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376
WEEK
3 DQ 2
Several laws, most recently
Sarbanes-Oxley, have provided provisions requiring high ranking officials to
certify that they have acted ethically in corporate governance and financial
reporting. How effective are such laws in protecting the public? Be sure to
cite specific examples.
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376
WEEK
3 DQ 3
Executive officers within
an organization will often feel compelled and tempted to emphasize short-term
results—net income for the current year—over long-term success and company
survival.
Why would they be so inclined and
what are the ethical implications of overemphasizing short-term results over
long-term success and solvency?
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376
WEEK
3 DQ 4
What are the ethical
implications of the Microsoft® corporate governance systems
presented in the text?
How could Microsoft® improve
corporate governance?
ETH Week 3 Assignment Legality and
Ethicality of Financial Reporting
ETH Week 3 Team Reflection Weekly
Reflection
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4 DQ’S
Several federal laws require
external audits to protect the public. Should federal laws also require
internal audits within a public corporation? Provide an example to support your
response.
Professional auditing standards
provide for an unqualified audit report with three standard paragraphs. Briefly
describe those paragraphs. Which is the most important? Why?
Professional standards require
independence in fact and appearance in regards to assigning auditors to
engagements. Briefly define the terms in fact and appearance.
What are the ethical implications and rationale for these auditing procedures?
In terms of professional standards,
when is a disclaimer more appropriate than an audit opinion? Explain the basis
for your example.
ETH 376 Week 4 Individual
Assignment Legality and Ethicality of Corporate Governance
ETH 376 Week 4 Team Reflection
Weekly Reflection
ETH 376 Week 5
Assignment STANDARDS-BASED DECISION MAKING
ETH 376 Week 5
Team Reflection Weekly Reflection
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