Debate on Auditor Independence

Debate on Auditor Independence Abstract Recently of corporate collapse in the US, Australia, and elsewhere, regulatory attention has been drawn to the published of auditor provided non-audit services (NAS) and audit client relationship. This assignment aims to debate on auditor independence by providing evidence regarding the relationship between non audit services and provide consulting services at a lower cost for their audit clients. In tracking the development and identify the key stages and the changes that took place in approaches to external auditing. The two listed companies selected for arguments are Enron Corporation versus Chartered Semiconductor Manufacturing Ltd. Enron Corporation (former NYSE ticker symbol ENE) was an American energy company based in Huston, Texas. It was one of the worlds leading electricity, nature gas, paper and communications companies.1 Chartered Semiconductor Manufacturing Ltd (Chartered) is one of the worlds top dedicated semiconductor foundries in Singapore. It provides comprehensive wafer fabrication services and technologies to semiconductor supplier and system companies. They are taken a reference for the arguments that influenced by the changes which have reported and analyses the effect. Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior. Introduction Auditor independence is a cornerstone of the auditing profession, a crucial element in the statutory corporate reporting process and a key prerequisite for the adding of value to an audited financial statement (Mautz and Sharaf, 1961). However, recent account scandals, involving corporations such as Enron in the US, HIH Insurance in Australia have cast doubt over the independence of auditors and overall value of auditing. These legislative interventions however have occurred despite limited and mixed empirical evidence of these proposed threats to auditor independence. Furthermore, some basic questions underlying this debate remain unresolved. For example, à ¢Ã¢â€š ¬Ã…“ What factors influence a companys decision to purchase NAS from its incumbent auditor?2 The provision of NAS reduces investors judgments of auditor independence, audit quality and the attractiveness of the firm investment but not their auditor knowledge or financial statement reliability judgment. This assignment have consider two areas of literature which relating the theories and model of auditor independence. It also relevance on NAS found in current professional, regulatory frameworks, reviewed and summarized original theoretical and empirical studies but have excluded commentaries and opinion. The Big Five audit firms (Ernst Young, Arthur Anderson, Deloitte Touche, PricewaterhouseCoppers and KPMG) charger higher audit fees for initial engagement. It has prediction that where audit fees are disclosed publicly. The audit firms lower their audit fees to accept new clients when they also provide more lucrative non audit services. It is no actual loss of audit independence despite the loss of perceived independence of the Big 5 firms. The provision of NAS by audit firms for their audit clients are popular in the current market and continuous debate over auditor independence. NAS may include consulting service such as systems design, compliance-related service, taxation, book-keeping or other services relating to the accounting records or financial statement of the audit client; financial information systems design and implementation; actuarial service; internal audit outsourcing service; management functions or human resources; dealer and investment advisor The emerged from the Enron collapse has been the extent to which audit firms are providing NAS to their audit clients. The fees generated by NAS have been rising more rapidly than audit fees. This has led to widespread beliefs that provision of NAS can cause the auditors to compromise their independence. There are two main concerns which auditors may not stand up to management because they wish to retain the additional income from NAS which is in managements gift. Second provision of service to management may lead the auditor to indentify too closely with management and lose skepticism. The remainder of the paper is organized as follows: à ¯Ã†â€™Ã‹Å" Contains the background and literature review à ¯Ã†â€™Ã‹Å" Develops the hypotheses and research questions, à ¯Ã†â€™Ã‹Å" Contains the conclusions. Background and Literature Review Auditor must maintain independence in mental attitude in all matter relating to the assignment which stated by Generally Accepted Auditing Standards (GAAS). Independence auditors furnish critical assurance that the financial statement have been examined by à ¢Ã¢â€š ¬Ã…“an objective, impartial and skilled professionalà ¢Ã¢â€š ¬? (SEC 2000,p.2). It look as a risk continue rather than an absolute and judgment about the seriousness of the threat to independence are balance against the effectiveness of the safeguards available. Independence maintained through external constraints (e.g, legislation and regulation) or through the profession itself which maintain the independence to preserve its market value (Kinney 1999). It appears uncertain of auditor ability to accept client pressure and emphasizing the effect of the economic interest. Its calls that consulting services as à ¢Ã¢â€š ¬Ã…“the tail that wags the dogà ¢Ã¢â€š ¬? in the accounting industry (Investment New Article, Nov 20, 2000). The SEC announce the new rule that the auditor independence required to disclosure the audit fee in their proxy statement, the total fees billed for services rendered by the principal accountant (the external audit firm) disaggregated into three categories as audit services, information technology services and all other services. It reveals that nearly all firm purchase non audit services from their audit firm to their audit client. Although the big 5 auditing firm continue to maintain their independence is not impaired by these services , recently problems at Enron, WorldCom and other public firm brought accounting and auditing concerns to the attention of Congress and the public. Newly passed legislation prohibits NAS, including financial information services and internal auditing services (Sarbanes-Oxley Act 2002). Non audit services (NAS) are defined as all services provided by an auditor that are not considered as an audit. The Sarbanes Oxley Act (SOX) reduce the number of non audit services that an auditor are required pre-approval by the audit committee of such extended engagement (Rouse, 2005). Most banned services related to consulting or advisory services that might create conflict of interests for independent auditors (Banham, 2003). The banned non audit services include: 1. Book-keeping or other services related to the accounting records or financial statements of the audit client. The auditor is considered not independent when he provides book-keeping services for audit client. It involves with an inherent conflict of interest, and auditor should examine accounting records or financial statements prepared appropriate. 2. Internal audit outsourcing services à ¢Ã¢â€š ¬Ã¢â‚¬Å" under generally accepted auditing standards, the auditor is required to evaluate the effectiveness of internal control system over financial reporting, to create another example of conflict of interest. For example, Arthur Anderson provided the internal control function for Enron, before it was banned by 2000 SEC rule, and was blamed for not improving Enrons ineffective control system. 3. Expert services unrelated to audit à ¢Ã¢â€š ¬Ã¢â‚¬Å" providing an expert opinion or other expert service for audit client to advocating an audit client interests in litigation, regulatory, administrative proceeding and investigation. 4. Design and implementation of accounting information systems à ¢Ã¢â€š ¬Ã¢â‚¬Å" its creating inherent conflict of interest as an auditor is required to evaluate the effectiveness of accounting system in designed or implemented. Installing a computerized accounting system for client was immensely popular consulting services in many big accounting firms. 5. Management functions acting temporarily or permanently, as director, officer, employee of an audit client in performing any decision making, supervisory or ongoing monitoring function for audit client. These services can provide by the incumbent audit firm or external audit firm. This research on auditor independence under these conditions identifies the following issues. The provision NAS likely lead to a lack of actual independence and therefore lead to audit failure. Hypotheses and Research One of the major public concerns which emerged from the Enron collapse has been the extent to which audit firms are providing non audit services (NAS) to their audit clients. In 1997, Enron engaged Arthur Andersen as its External Auditor. Subsequently, Enron appointed Arthur Anderson as consultant also. Enron paid Andersen $52 million in 2000 in both auditing and consulting services including development of computerized financial system for conducting Enrons internal audit, but majority for consulting services. There have been many criticize about the potential conflict of interest faced by audit firms who received large consultancy fees from their audit client (e.g. Financial time 2001a). Its expressed about how auditor with a statutory responsibility to company shareholders can handle a commercial relationship with the companys management and remain impartial (e.g. financial Times, 2001b). Andersen leaders responded by pushing partners to become salesman, its to upsetting the delicate balancing act any auditor must perform between a client and looking out for the public investor. Peoples have forgotten their significant responsibility not only to clients but also to investor, creditors and the public, etc. These issues by attacking the à ¢Ã¢â€š ¬Ã…“specific symptoms of the audit breakdown that occurred in the Enron Caseà ¢Ã¢â€š ¬? (Gavious, 2007,pg458), Arthur Anderson whose Enron client found to have encouraged clients to use accounting techniques to mislead and deceive the market (Gavious,2007). Enron select to use a method of fair value accounting that misleading, overstated profits in the current period. These accounting techniques were employed by Enron on the advice of Arthur Anderson and it was the employment of these techniques that ultimately led to the organisations collapse (Benston, 2006) . Due to IT and other frauds which investors lost confidence in market (Crasewell, 1999). Its beliefs that provision of NAS cause the auditors to compromise their independence. Andersen has been severely criticised for significant economic and its independence has been questioned form two point of view à ¢Ã¢â€š ¬Ã¢â‚¬Å" significant economic dependence on Enron due to the party designing accounting and tax structures, and therefore it could not express an objective view on Enrons results. The two main concerns are auditor may not stand up to management because they wish to retain the additional income from NAS which is in management gift, and second the provision of a range of services to management may lead the auditor to identify too closely with management and lose skepticism. Thus, auditor independence is fundamental to public confidence in the audit process and reliability of auditor report. However, the problem facing the auditing profession is not a lack of actual independence and objectivity rather it is the lack of confidence in financial statements. Public confidence in a companys financial statements will only be achieved by companies remaining completely separate to their audit firms (Ronen and Cherny,2002). Thereby increasing the auditors perceived independence. While Chartered engagement of KPMG as its external auditor to perform non audit services which management must consider the actual, perceived and potential impact upon the independence of external audit prior to engaging external audit to undertake any non audit services. Chartered have established the Audit Committee of the Supervisory Board (Audit Committee.) to oversight of Companys financial position. Its responsible to supervising the operation of the internal risk management and control system, codes of conduct, compliance with recommendation and observation of internal and external auditor. In contrast, audit committee of Chartered have to consider whether the provision of such non audit services is compatible with maintaining the external auditors independence, by obtaining assurance and confirmation that the additional services provided by external auditor are not in conflict with the audit process. The audit committee has authority in independent audit are to be-approved with information sufficient to enable Audit Committee to know as follows: the precisely what services it is being asked to pre-approved, know that any non audit service to be performed is a permissible non audit service made a well-reasoned assessment of the impact of the proposed service on the auditor independence. The external auditors are prohibited from providing specified non audit service contemporaneously with providing audit services to Chartered Semiconductor Manufacturing, including:- bookkeeping or services related to accounting records or financial statements financial information system design and implementation internal audit outsourcing services legal services an expert service unrelated to the audit Audit committee has clarified and added further prohibited activities for the external auditor. By focus of the importance of Audit Committee in control and supervise the activities of the external auditors. This section, Audit Committee is the plans to strengthen the independence accountants are truly independence thus and will give greater credibility to audits. In this research, Enron should have formed an audit committee to oversight the company and prevent any fraud which collapse to bankruptcy which compare with Chartered, although the audit firm provide non audit services, but they have a stronger and capability audit committee to oversight the company financial position. Conclusion In the debate on auditor independence, the first matter that is usually raised is the provision of non audit services to audit client. To be able to perform their task of providing independence and objective assurance to shareholders, auditor must act independently. It is argued that by providing non-audit services to the audit client, the auditors independence and objectivity is impaired. In term of codes of ethics all over the world, it is not only necessary for auditors to be independence, but there is also a need for auditors to be seen to be independent, and even a perception of a conflict can compromise his or her position. It behooves the auditor therefore never to get into such a situation. If one examines the research, there is little empirical evidence that proves that the provision of non audit services actually impairs independence, but one must concede that it is difficult to prove. Recent corporate failures have brought this issue very much under the spotlight again. As a profession, we should not underestimate the public feeling and the strong view held by governments on this issue. The rule of fundamentally change the way auditing profession does its business as following: Fundamental shift in regulating accounting industry à ¢Ã¢â€š ¬Ã¢â‚¬Å" from the primarily self-regulated environment to public regulation approach. A new set of independence rules and regulations affects the accounting profession directly in performing audit engagement. A new independent public oversight board now has the direct authority to police audit process, auditing standards, and disciplinary measure on auditors, including registering public accounting firms that issue audit report for publicly(trade companies), establishing auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports conducting inspections of registered public accounting firms conducting investigations and disciplinary proceeding and imposing appropriate sanctions on audit firms and auditors. An independent oversight board (IOB) set up by Andersen in the US , after the Enron problems emerged but before the firm collapsed, recommended that some consulting services provided by the firm should be separated into partnerships managed independently form audit partners and without financial independence to audit clients. Recommendation was strengthen of internal quality control over auditing thought out the firm. Beside this its create an independent regulatory oversight agency for accounting industry. Now no truly independent agency with the authority, power or will to enforce penalties against illegal. While the Public Oversight Board was a nominally independent private body that set standards for the industrys self-regulatory schemes, it was never truly independent. The finding comes from the America Institute of Certified Public Accountants. Thus, in summary I conclude that since such evidence as there is indicates that there is no correlation between levels of non-audit fee and audit failure, comprehensive safeguards are already applied, and rigorous separation of non-audit services seems likely to increase the cost and reduce the quality of the audit, the suggestion should not be pursued. Assuming no undue overall economic dependence results from the auditor/client relationship and adequate safeguards can be implemented, we believe that companies themselves should determine whether they use auditors for non audit services, in consultation with the professions guidelines. References 1. Enron profile Available at : http://en.wikipedia.org/wiki/Enron 2. Ashbaugh, H.,R.LaFond,and B.Mayhew.2003. Do non-auidt services compromise auditor independence? Further evidence. The Accounting Review 78: 611-639.

A Tale Of Two Cities :: essays research papers

A Tale of Two Cities   Ã‚  Ã‚  Ã‚  Ã‚  In the novel A Tale of Two Cities there were three strands of people: the Manettes, the Everemonds and the revolutionists. These three strands became critically entangled at one point in the book. Everyone of the strands became involved when Charles Darnay was found guilty at his trial and sentenced to death. Charles was currently involved with the Manette family when the revolutionists imprisoned him for being an Evremonde. Of course there were many events leading up to Darnay’s conviction.   Ã‚  Ã‚  Ã‚  Ã‚  The first event occurred when Dr. Manette was locked up in the Bastille by the Evremonde family. He was called upon to care for Madame Defarge’s sister and brother, but when they died he was imprisoned so he could not tell anyone of their murder. Madame Defarge became very angry with the loss of her family and planned revenge against all the Evremondes. Dr. Manette stayed in the Bastille for eighteen years. During his time in there he wrote a diary of what went on. He also lost his identity and became a shoe cobbler. When he finally got out of prison he had no recollection of his early life.   Ã‚  Ã‚  Ã‚  Ã‚  The second event was when Charles Darnay asked to marry Lucie Manette. Dr. Manette, who had be reunited with his daughter, saw no problem with the marriage until Charles revealed his real identity to everyone on the wedding day. Charles’s last name was really Evremonde. His father was the man who put Dr. Manette in the Bastille for all those years. Manette forgave Charles because he was not like his evil father or his uncle, the Marquis St. Evremonde. Charles and Lucie got married as they planned to.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  The last event occurred when Madame Defarge planned revenge against all the Evremondes. She was a revolutionist and knitted a list of names for her people to murder. Charles Darnay was added when she found out his real identity as an Evremonde. Also the names of his wife, Lucie Manette, and his newly born daughter, Little Lucie, were added to her murder list. Charles and his family were now in the middle of the three strands differences.   Ã‚  Ã‚  Ã‚  Ã‚  Charles Dickens showed the relationship between the Evremondes, the Manettes and the revolutionists all through the one character, Charles Darnay. He was closely related to all these groups in many ways. Each part of the story was connected and related to each other so without the three events leading up to Darnay’s trial, the outcome of the story would of been different.   Ã‚  Ã‚  Ã‚  Ã‚  It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of

Dialysis Patient Citizens Health Promotion Pamphlet Essay

Kidney failure is a life altering condition that significantly impacts the way an individual lives. According to â€Å"National Kidney Center† (2014), â€Å"Chronic Kidney Disease (CKD) affects 26 million Americans. Early detection can help to prevent progression of the disease – which ultimately can lead to kidney failure and death† (para. 1). If an individual is diagnosed with end stage renal disease (ESRD), the person must receive hemodialysis treatments to sustain life, or they will die. The Dialysis Patient Citizens (DPC) is a non-profit organization composed of dialysis and pre-dialysis patients. This 30,000 plus dialysis community advocates for the dialysis population to improve care, education, and support for people suffering from kidney disease (Dialysis Patient Citizens). The following material will critique the DPC’s pamphlet for layout, quality, clarity, literacy, and usefulness. Review of cultural sensitivity and self-care management in the p amphlet information will also occur. Layout appeal Layout appeal is crucial for a pamphlet as the layout appeal is what grabs the interest of an individual and entices the individual to pick up a brochure and read through it. The layout of the DPC pamphlet is neat, colorful, and clear. Each sub-heading is bold identifying the topic of information in the section. This booklet also provides pictures of individuals of various ethnicities, age, and sex signifying that kidney failure can affect anyone. A picture of the United States flag is also on the pamphlet. Content and quality Content and the quality of the pamphlet were well thought out and presented. The presentation for the content of the information shows organization and  flows throughout the pamphlet. Each sub-topic leads into the other and flows smoothly with culmination of the material formed in a summary and conclusion in the last paragraph. Presentation of the quality of material is neat, organized, and easy to follow. The booklet provides valuable, but concise information that is important to maintain the reader’s interest. The pamphlet has a limited amount of space to engage the reader and spark interest in the reader to investigate the organization further. Through a quality presentation, the DPC pamphlet captures the reader to research this organization more. Usefulness/Clarity The information found in this pamphlet is relevant and useful for dialysis patients. The DPC pamphlet speaks of empowering dialysis and pre-dialysis patients in managing their care and to have access to resources that will help the patient manage their care better. The clarity of the information provides the individual the opportunity to read quickly through and understand the information. Some of the relevant information are repeated in the pamphlet that provides the individual the chance to absorb and more fully understand the information. Reading and Literacy Level Prior to creating a pamphlet, or any literature emphasis should be on the intended audience. The Huffington post states that â€Å"According to the National Assessment of Adult Literacy (completed most recently in 2003, and before that, in 1992), 14 percent of adult Americans demonstrated a â€Å"below basic† literacy level in 2003, and 29 percent exhibited a â€Å"basic† reading level (para. 3). Establishing the audience prior to writing will allow the writer to communicate the information at the reading level of the intended audience. â€Å"The difference among audiences make it necessary to avoid the one-size fits-all mindset when developing effective health communication material† (CDC-Center for Disease Prevention: Health and Human Services, 2010, slide 3). The writing in the pamphlet was easy to read and understand. Most of the information was basic and did not contain any uncommonly used words. The words in the pamphlet are words that people use when communicating with each other on a regular basis. An example of a sentence according to â€Å"Improving our Lives through Empowerment (n.d.) â€Å"We provide information about dialysis care, help strengthen the partnership  between patients and caregivers, tell our lawmakers about the issues that matter to us and provide a strong community for our members† (Dialysis Patient Citizens). Cultural sensitivity and competence As mentioned earlier the brochure is culturally diverse as the information in the pamphlet does not suggest a specific culture. Pictures of the people contained in the pamphlet are of different ethnicity, race, age, and sex. This pamphlet speaks to the reader in a non-verbal way because the reader can identify with one of the individuals advertising in the pamphlet. The brochure announces that this organization is a â€Å"patient organization† therefore membership is restricted to dialysis patients, pre-dialysis patients, and families of dialysis patients (Dialysis Patient Citizens). The reason for this is that this allows the organization to maintain focus on dialysis interests and issues (Dialysis Patient Citizens). The Board of Directors for DPC are dialysis patients or former dialysis patients that have been the recipient of a transplant (Dialysis Patient Citizens). Helpful hints or tips for self-care management Information regarding the need for DPC and what joining this community will bring to the patient is evident. This community lists the important points of what the person will gain if they join. One of the recognizable points in this pamphlet is the declaration that there are educational tools available to help the members manage their health as efficiently as possible (Dialysis Patient Citizens). Also, the word advocate appears many times throughout the literature suggesting that this community wants to stress to the reader the importance of being your own advocate and also coming together to be one strong voice for this community. Publisher Distribution of the pamphlet is by the Dialysis Patient Citizens (DPC). There is no direct mention of the publisher. There is an address, phone number, email, and website address provided for this community. Conclusion The Dialysis Patient Citizens community is a community that wishes to expand its membership. By advertising and distributing this brochure, the community announces to the public that through their organization patients can improve  their education, advocacy, and voice within the dialysis population. This pamphlet is appealing to people that see it because of the layout, content, ease in reading, and concise presentation of material. This pamphlet does not discriminate against any race, ethnicity, sex, or age and, as a result, is culturally competent. Through the pamphlets ease in understanding the literature, dialysis patients are sure to comprehend the information and seek further into the opportunity presented before them. Reference Center for Disease Prevention (CDC): Health and Human Services. (2010). Simply Put: A guide for creating easy-to-understand materials [PowerPoint slides]. Retrieved from http://www.cdc.gov/healthliteracy/pdf/Simply_Put.pdf. Dialysis Patient Citizens (DPC). (n.d.). Improving our Lives through Empowerment. Huffington Post (2013). Retrieved from http://www.huffingtonpost.com/2013/09/06/illiteracy-rate_n_3880355.html National Kidney Center (2014). http://www.nationalkidneycenter.org/chronic-kidney- disease/facts/

The World citizenship opposes idea of nationalism...

The World citizenship opposes idea of nationalism Nussbaum’s main argument is about idea of world citizenship and role of literature which can contribute on understanding of people around the world. It is logical that through studying foreign languages and religions, literature people can understand each other. However there is problems with idea of world citizenship. As in some powerful states such as China, Russia idea of nationalism is dominating. So this idea of world citizenship opposes to idea of nationalism . Although, this idea has some results in terms of creating small version of world citizenship To be european in creation of European union. UN contributed to this idea. However, this idea seem ideal†¦show more content†¦So , it wants everybody to obey its laws and to make everyone same in terms of thoughts. Emerson approached the way that it will benefit society. Independence of thought will lead to better civil society. While improvement in civil society will lead to better democracy. From 2nd perspective fulfilment of potential of members of society will lead to improvement of society. However, there is the problem with such claim. For example in society the rise of people such as Stalin can lead to destruction. As for example in case of Germany where Hitler has different thought and he did not fear to express ideas and he deserved the respect from Germany. However, he used his power to kill millions of Jewish people. But the audience of Emerson were probably young people and he has experience of preacher. He may be considered his audience are good people so their rise in society will help American society to develop. Complexity of world can not be entirely explained by science. Douthat Ross criticizes Pinker for his simplification of world. As world for him is not only consists of science and it is also religion, and traditions. So Pinker misses in his argument complexity. 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