Ethics Article Review

IntroductionThis paper will review the denomination Through the honest motive Looking Glass: An new(prenominal) View of the humanness of Auditors and Ethics. This article was precedented by Roger D. Martin and appeared in the Journal of railway line Ethics in January 2007. As the title implies, this article deals with the honourable regards faced by the audit profession. Article SummaryThe first component of the article disputees the have that auditors must be ?looking within? the organization. In other words the auditors must be fissiparous (outside, looking in) of the soused being audited. This does not refers to the obvious line of being utilize by the firm being audited simply rather the run afoul of interest issues that have arisen in the past. The author mentions the practice of hiring auditors for positions in the accounting and finance departments aft(prenominal) the audit is completed. Other probable conflicts came about because of lucrative non-audit b lood between firms. As Martin (2007) states, ?the Sarbanes-Oxley shape of 2002 addressed several of these potential sources of conflict.?The article goes on to discuss the auditor?s intention in taxing client ethics. The author identifies ?three sources of the demand within the auditing process for auditors to understand and assess the integrity and ethical values of audit clients ? audit planning, consideration of fraud, and reporting on internal tames.? (Martin)Audit planning eminentlights the ?tasks, checks, and balances? in set out within the organization. The core component of this is the ?control environment? or the batch within the organization.

?Without a strong and health y control environment, the other components ! of internal control hardly matter because no amount of money of control over physical or treat activities dejection be expected to function well if the people create by mental act and operating the controls are not likely to render high integrity and ethical values.? (Martin)Auditors need to look at the... suitable to understand what the original article would have been about. Seems to have let in all the main points from the original article which are burning(prenominal) when summarizing. If you motivation to get a full essay, order it on our website: OrderEssay.net

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