Assurance principles, professional ethics and good governance / Ma. Elenita Balatbat Cabrera

Preface i -- Fundamentals Of Auditing and Assurance Services 1 -- The Professional Practice of Accounting 89 -- The CPA's Professional Resonsibilities 240 -- The Framework of Financial Statements Audit 436 -- Gathering and Evaluating Audit Evidence -- Study and Evaluation of Internal Control 665 -- Audit Sampling 767 -- Auditing in a Computer Information Systems Environment 868 -- Audit Programs Applications 945 -- Completing the Audit/ Post-Audit Responsibilities 1019 -- Reports on Audited Financial Statements 1074 -- Other Services and Reports 1141 -- Appendix i 1228 -- Appendix ii 1280 -- List of References 1287

This course will examine professional ethics from both a philosophical and business perspective. Ethical reasoning, moral character and moral decision making will provide a framework for examining the importance of ethics in an individual's personal life and professional career. The course will examine the decision process one goes through in determining what is right and wrong, and how those decisions affect a person's character. It will also discuss the issue of integrity and how one s reputation for integrity can impact long- term career objectives. Additionally, this course will explore the concept of corporate governance and the direction business entities are taking in establishing a sound governance framework. Information from professional organizations directed at identifying the critical aspects of corporate governance will be examined and evaluated. The final segment of the course will be devoted to an examination of Codes of Professional Conduct issued by professional organizations with emphasis on the American Institute of Certified Public Accountants and the Texas State Board of Public Accountancy.