本篇論文代筆-對審計公司進行強制性審計講了強制審計是會計專業人員用來避免欺詐和盜竊的一些最新做法。這一點在大多數的會計舞弊和醜聞中得到了突出體現，審計公司直接或間接地加入了舞弊。爲了避免對審計事務所過於熟悉，我們在2008年啓動了多個項目。所有這些項目都受到上市公司的監管，以便它們能夠審計公司的行爲。在這一過程中，強制審計被採用，審計市場改革成爲歐盟法律的一部分。關於向客戶提供的服務，制定了新的規則。審計客戶將被告知所有活動，管理層將據此做出決策。公司提供的資本結構、融資、投資策略、審計分錄等服務需要其他公司審覈。這些公司需要按照道德標準工作，以維持該職業的合法性。本篇論文代筆文章由新西蘭第一論文 Assignment First輔導網整理，供大家參考閱讀。
Mandatory audits on the audit firms
Mandatory audits are some of the latest practices used by accounting professionals for avoiding frauds and thefts. It was highlighted in majority of the accounting frauds and scandals audit firms were directly and indirectly added in the frauds. For avoiding strong familiarity with the audit firms various projects were started during 2008. All these projects were regulated with force public companies so they can audit the practices of the firm. During this process mandatory audit used to take place and audit market reforms became part of the European Union Law. New rules were established discussing about the services provided to the clients. Audit clients will be informed about all activities and management will take decisions accordingly. Services provided by the firms like capital structure, financing, investment strategy and audit entries need to be checked by some other companies. These companies need to work in accordance with ethical standards for maintaining legitimacy in the profession (Gillis, 2014).
Companies need to safeguard accounting practices so they can maintain trust among their customers and stakeholders. Business scandals of recent years have discussed a shake in the trust factor among stakeholders and companies. Firms can fall for wrong practices if they can give materialistic gains. Long term strategy needs to be established which discusses about the nature of the business. This business needs to be in the best interest of public so confidence is regained for accounting firms. Example: a senior level executive can charge a family dinner on the expense of the company and then add it in the accounts as business trip. These practices are unethical. Professionals suggest that their companies owe them a little personal time and taking money from the company is not unethical. In the eyes of accounting ethics, this is a fraud because senior has taken money without asking from the company (Crouch, 2010).
Now a day’s students are not sensitive towards these subjects and business schools are not working on establishing ground rules for individuals. A teacher always sets example for his followers and same goes for senior of the company. If he thinks that taking money from the company is a small practice and his personal expenses should be filled by the company then his employees will also perform same activities. They will not care for ethical principles and basic civil sense will be lost among the employees. It is recommended to business schools for introducing soft skills lessons along with ethical course. Courses like philosophy specialized in further fields like business ethics courses, critical thinking, accounting and management can lead to develop better understanding among the students (Devi, et al. 2011).
After looking at a diverse analysis of the accounting profession it can be analyzed that ethics has a strong standing in the profession of accounting. The main competitive advantage of the accounting company is based on the trust factor created between the company and its clients. If they are protecting the information of client and taking all decisions under ethical considerations then they can gain more loyal customers. New entrants in this market face competition and barriers because of crowded market place for accountants and lower profiles of customers. With the passage of time each segment in the market becomes an opportunity to serve. Companies need to the latest technologies for improving their products and services. However, the market is changing constantly with new entrants and competition and in this situation the best strategy is to retain the current customers. All types of strategies should be used in integration with ethical standards by the company for enhancing the present situation (Duska, 2003).