"I'm just starting my sophomore year in college.... I first knew I had a learning disability when I was in first grade. A learning disability is like any other disability, but in this case it's the learning process that is disturbed. There is something that's stopping me from learning in the average way. I know it's not that I can't learn. I can, but I learn differently and it's often much harder for me....
This in turn means that I have difficulty with reading and spelling, and also with remembering what I hear" (Wren 3).Like Cory, almost 20% of children, of the total school population, suffer from different types of learning disabilities. There are an even larger number of students that go undetected with L.D.s. Most of these, undetected students are male (Maniet 11). This might explain the unbelievable number of famous males that have succeeded in their professional careers, while suffering from their disabilities. Thomas Edison, Winston Churchill, Albert Einstein, da Vinci, Beethoven, and Tom Cruise are only a few of the well known males who have dealt with a learning disability. These famous males had problems in the areas in spelling, grammar, and math (Maniet 20).
Students without learning disabilities face problems like these, but these areas become increasingly difficult when you have trouble interrupting such everyday subjects. Since, a majority of these men were alive before a time when learning disabilities were a documented problem, most of them fl...
With every business activity come opportunities for fraudulent behavior which leads to a greater demand for auditors with unscathed ethics. Nowadays, auditors are faced with a multitude of ethical issues, and it is even more problematic when the auditors fail to adhere to the standards of professional conducts as prescribed by the American Institute of Certified Public Accountants (AICPA). The objective of this paper is to analyze the auditors’ compliance with the code of professional conduct in the way it relates to the effectiveness of their audits.
These methods include the structure of the CPA firm and the procedures established by the firm. The CPA firm follows its specific quality control procedures to help the firm meet auditing standards consistently on every audit engagement. Quality control policies and procedures should be documented by each CPA firm, and the procedures should focus on the size of the firm, the number of offices, and the nature of the practice. The quality control procedures that firms use should address six elements such as leadership responsibilities for quality within the firm, relevant ethical requirements, acceptance and continuation of clients, human resources, engagement performance, and monitoring. CPA firms must also be enrolled in an AICPA approved practice-monitoring program or peer review in order for other CPA firms to determine and report if its quality control system is in effect and
“The Short Bus: A Journey Beyond Normal” by Jonathan Mooney is the story of his journey around the U.S. in short bus nonetheless to meet with different children and their families who have faced challenges in school due to ADD, ADHD, Autism, and other learning disabilities. Jonathan Mooney himself faced the disability of Dyslexia and often had to deal with many challenges in school himself, but he appears to be one of the more fortunate ones, who was able to grow from his disability and ultimately get a degree in English. Needless to say, his book and journey lead the reader to question what really is “normal”, and how the views of this have caused the odds to be stacked against those who don’t fit the mold. Throughout, this story, for me personally however, this story gave several events that I found moving, and had the potential to influence my further work in education.
The audit committee must certify that the company’s auditors are independent. The audit committee must approve all professional services provided to the company by its independent auditors and ensure that auditors do not provide to the company any of the specifically prohibited services identified by SOX, such as bookkeeping services. The audit committee must receive and analyze key items of information from the independent auditors. These items of information include auditors’ analysis of critical accounting policies adopted by the
Alison’s story is the perfect example of what many families must go through when faced with the possibility of having a child diagnosed with a learning disability. Alison was not diagnosed with visual and auditory dyslexia until the summer before entering college. However, while still a toddler, her symptoms had been brought to her mother’s attention by her sister’s teacher. Alison’s mother then noticed her habits in repeating words incorrectly and how Alison would need tactile clues to follow directions. At the recommendation of her kindergarten teacher, Alison was tested for learning disabilities and the results from the school psychologists were that she was acting stubborn or disobedient. Her family did not stop with the school’s diagnosis. They had private testing completed that confirmed Alison did not have a specific learning disability. The final word came from a relative that happened to be a psychologist. He insisted Alison would grow out of her difficulties. So Alison continued on with her entire elementary, middle and high school journey as a student and daughter with an undiagnosed learning disability.
Gray, Iain and Stuart Manson. The Audit Process: Principles, Practice and Cases. London: Thomson Learning, 2008. Print.
Whittington, Ray & Pany, Kurt (2014). Principles of Auditing & Other Assurance Services, 19th Edition (pp. 189). McGraw-Hill.
My appropriate way that I would do during my audit process was that I would ask questions to Toby and his accountants to provide concrete evidence of each item that include in the miscellaneous expense. My team members and I must test the selected items or all the elements from the miscellaneous account by reviewing all the supporting documents such as receipts and invoices. Moreover, the audit team has to conduct the procedure to interview Toby and his staff to clarify all the suspicious about their financial statement reporting amounts. Even Betty and her team had questioned Toby and his employee several times about their miscellaneous expense, they have just realized heavily on Toby’s answers since they trusted him for having a long client relationship, and this was the reason that makes them decided not to investigate further. In my opinion, it is crucial for Betty and her team to investigate further about her client’s miscellaneous expense because it could help them to discover more inappropriate actions that Toby had done to his company’s financial statements. As a result, I think that because Betty did not practice an appropriate professional judgment as well as professional skepticism; she and her audit team have missed red flag in Toby’s fraud
In order to implement any audit, the board should establish measurable standards, which seem rather difficult at the present time, considering that a limited ethics program currently exists (Ferrell, Fraedrich,
The classroom is a diverse place where learners from all different genres of life meet. Included in these learners are those that display learning disabilities. According to the British Columbia School Superintendent’s Association, ‘learning disabilities refer to a number of conditions that might affect the acquisition, organization, retention, understanding or use of verbal or nonverbal information. These disorders affect learning in individuals who otherwise demonstrate at least average abilities essential for thinking and/or reasoning’. They also posit that ‘learning disabilities result from impairments in one or more processes related to perceiving, thinking, remembering or learning. These include, but are not limited to language processing,
West Hills College Coalinga has 29 percent of its students aged nineteen 1 and under a lack of places of amusement. With little else to do, these students turn to parties and illegal substances. A combination of this and poor time management causes students to get behind in their studies, perform poorly in sports activities, adds the risk of overdosing, and increasing impulsive behavior. “People 18-25 make up twenty percent of the population that use illegal drugs.”(Carl, p. 159) “In 2009, the National Institute on Drug Abuse did a study and found that 25 percent of high school seniors had been binge drinking in the past two weeks of study.” (Carl, p. 160) The amount of students who exhibit this pattern of underage drinking take it to college and that number increases in college due to reduced rules caused by little to no parental supervision. The pattern of binge drinking in college is viewed as a necessary rite of passage and brings with it unnecessary risks like alcohol poisoning and a greater chance of personal injury due to inebriation.
Professional skepticism is an important attitude to have as an auditor and accountant in gathering and evaluating audit evidence. Hurtt developed a scale to measure the auditor’s level of professional skepticism. Hurtt identified six traits of professional skepticism: questioning mind; suspension of judgment; search of knowledge; interpersonal understanding; autonomy; and self-esteem.
Students with learning disabilities can learn; each student has his or her own strengths and weaknesses. Educators must continue to focus on the strengths of each student and building on them, creating a stronger student and person. Identifying the weakness is at the core of getting a student help with their learning disability, but after this initial identification and placement, the focus should shift to the strengths and adjusting the student’s schoolwork to reflect these strengths. For instance, if a student is weak in reading but has wonderful group interaction skills and is good with his or her hands, the students' reading tasks should then be shifted to reflect these st...
...pendence, whether pro forma or substantially, the quality of professional assurance service of professional accountants will be doubted by public and that will probably lead to serious results. The factors affecting independence of external auditors are multiple. Market competition among external auditors and the imperfection of laws regulated the external auditing industry are tow of most important factors. In order to maintain and guarantee the independence of external auditors and try to avoid the scandals like Arthur Andersen, some research on how to improve and maintain the independence of external auditors are necessary. It is possible for researchers to put emphasis on how to control the market competition among auditing organizations and enhance the ability of accounting regulators to supervise and manage the professional accounting industry in the future.
The evolution of auditing is a complicated history that has always been changing through historical events. Auditing always changed to meet the needs of the business environment of that day. Auditing has been around since the beginning of human civilization, focusing mainly, at first, on finding efraud. As the United States grew, the business world grew, and auditing began to play more important roles. In the late 1800’s and early 1900’s, people began to invest money into large corporations. The Stock Market crash of 1929 and various scandals made auditors realize that their roles in society were very important. Scandals and stock market crashes made auditors aware of deficiencies in auditing, and the auditing community was always quick to fix those deficiencies. The auditors’ job became more difficult as the accounting principles changed, and became easier with the use of internal controls. These controls introduced the need for testing; not an in-depth detailed audit. Auditing jobs would have to change to meet the changing business world. The invention of computers impacted the auditors’ world by making their job at times easier and at times making their job more difficult. Finally, the auditors’ job of certifying and testing companies’ financial statements is the backbone of the business world.