代写英文论文:审计和顾问

代写英文论文:审计和顾问

就安达信和HIH的情况而言,聘请安达信作为审计和顾问是对HIH的部分违反。他们各自的公司没有得到任何好处。HIH想要向市场隐瞒真实的事实,而安达信以可观的费用支持他们,这两者都满足了各自的个人欲望。

从道德上讲,如果外部审计是强制性的,因为它是法律要求的,那也是因为审计是公正的。在另一种情况下,如果没有法律要求审计师和顾问分开,就不需要外部审计,即使这样,HIH员工的行为无论如何都是不道德的。伦理是最高权威,是每个人深思熟虑的决定。即使不能保证奖励,也可以保证你的品格是清白的。如果HIH的董事们个人对道德行为承担任何可能的责任,大部分的精神痛苦就可以被挽救。它本可以帮助法院、律师和客户避免数千小时的不必要的介入,反而鼓励其他地方的知识展示。

代写英文论文:审计和顾问

拉姆齐报告向澳大利亚政府提出了重要建议,特别是对审计人员及其与公司的关系。

1. 它的主要建议是公司法必须包括审计人员保持独立。

2. 审计师必须向公司董事会作出年度声明,表明审计师按照法案的适用规则保持了其独立性。

3.审计师和公司不得有任何雇佣关系,任何退休审计师不得担任其过去审计的公司的董事会成员(Parker, 2002)。这是HIH保险的情况。

4. 设立审计独立咨询委员会,就审计的独立性问题和利益提出建议。

5. 应设立审计委员会,对非审计工作、审计师与公司之间的分歧以及客户关系进行判断和批评。

这些影响将使审计师-客户协会更专业、更独立。它甚至可以自由选择由各自的董事会制定的道德标准。这可以缩小两个实体滥用彼此位置的范围,从而减少违规的可能性。

代写英文论文:审计和顾问

As for the case of Andersen and HIH is concerned, hiring Andersen as the auditor and consultant was a violation on part of HIH. Nothing was for their respective companies. HIH wanted to hide true facts from the market and Andersen supported the same for a handsome fee, which both fulfilling their respective individual desires.

Ethically, if an external audit is mandatory because it is legally required, it is for the reason that the audit is done impartially. In another case, if there was no law requiring the auditor and consultant to be separate, there was no need of an external audit, even then the actions of the HIH employees was unethical by all means. Ethics is the supreme authority that is a deliberate decision of each individual. Even if rewards are no guaranteed, there is a significant guarantee of unblemished character. Had the individual HIH directors obliged personally to ethical behaviour to whatever extent possible, much of mental agony could have been saved. It could have helped the courts, attorneys and clients from thousands of hours of unnecessary involvement, and instead emboldening the intellectual display elsewhere.

代写英文论文:审计和顾问

d) Ramsay report made significant recommendations to the Australian government especially for auditors and their relationship with companies.

1. Its primary recommendation was that the Corporations Act must include that auditors remain independent.

2. The auditor is required to make an annual declaration to the company board that the auditor has maintained its independence as per the applicable rules of the act.

3. The auditor and the company must not have any employment relationships, and any retiree auditor is not to sit on the board of the company which it audited in the past (Parker, 2002). This was the case with HIH Insurance.

4. An auditor independence advisory board is to be established to suggest the independence issues and benefits.

5. An audit committee is to be established that would judge and critique non-audit work, disagreements between auditor and company, and client relationship.

These impacts would make the auditor-client association more professional, independent. It can be even free to choose its own ethical standard set by their respective boards. This could shrink the area where both entities could misuse each other’s position, thereby reducing the possibilities of irregularities.

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