Acc 561 week 5 discussion question

Some commenters suggested that the Commission and investors rely primarily on corporate audit committees to monitor and ensure auditor independence.

University of Phoenix ACC 561 Week 4 Discussion Questions

Among states and territories, The decision to build a circus rather than a library based on how much additional happiness will be produced counts those capable of cheerful mood more heavily than those less capable.

A theory that counts increases in engagement and meaning along with increases in positive emotion is morally liberating as well as more democratic for public policy.

James was concerned laboratory approaches were too narrow and his solution was "to comb historical and biographical materials in search of accounts of individuals who have actually had the kinds of religious experiences he is studying.

Maslow said this was the result of a systemic problem, that psychology reflected the ideology of the world outlook, an ideology heavy on technology but neglecting humanistic principles and values.

It is nothing more than the scientific study of ordinary human strengths and virtues. Nearly half of all American households are invested in the Acc 561 week 5 discussion question market. Similarly, our mandate to enhance investor confidence in our securities markets requires us to make judgments as to effects on degrees of confidence.

What are the different classifications of accounts? How are these audits different from those of organizations that operate for profit? Maslow noted that "the science of psychology has been far more successful on the negative than on the positive side; it has revealed to us much about man's shortcomings, his illnesses, his sins, but little about his potentialities, his virtues, his achievable aspirations, or his full psychological height.

During —, the median age-adjusted prevalence estimate of current smoking decreased from Specifically, these studies suggest that the audit engagement partner and the office have more to gain by, for example, acquiescing to the client's aggressive accounting treatment than they have to lose if it results in audit failure, particularly if the client engagement contributes substantially to the partner's income and the office's revenues.

University of Phoenix ACC 561 Week 4 Discussion Questions

We solicited comment on this approach, and some commenters strongly urged that we adopt such an exclusionary ban. They can gain the technical and other expertise that they believe they need by providing the non-audit services to all of their other clients who are not also audit clients. And it turns out that life satisfaction does not take into account how much meaning we have or how engaged we are in our work or how engaged we are with the people we love.

An important issue is brought up by James involving the distinction between accounts of the moment versus memories of one's experiences. Meyer, a Governor of the Federal Reserve Board, said in support of our proposed restriction on internal audit outsourcing, "auditor independence is more valuable than these asserted efficiencies.

Biggs, Chairman, President, and Chief Executive Officer of TIAA-CREF, said, The concern about auditor independence in the presence of substantial management consulting fees has been with us for years, and has caused much questioning and study in the profession.

It is noticed widely in the public media, and new graduate programs offer master's and doctoral degrees in positive psychology as a specialization" Friedman, The asserted lack of evidence isolating those influences and linking them to questionable audit judgments simply does not prove that an auditor's judgment is unlikely to be affected because of an auditor's economic interest in a non-audit relationship.

The greatest assurance of auditor independence would come from prohibiting auditors from providing any non-audit services to audit clients. In the past, BRFSS poststratification weights were based only on three sociodemographic characteristics: Design weights were truncated by quartile within geographic region or state 6.

A structured interview is also available at www. Even though all scientists adhere to scientific skepticism as an inherent part of the process, by mid November the word "skeptic" was being used specifically for the minority who publicised views contrary to the scientific consensus. Observers suggest that this pressure has intensified in recent years, especially for companies operating in certain sectors of the economy.

Disclosure of Non-Audit Services. In such a context, Maslow's example of intellectual openness, critical self-reflection, and philosophical curiosity is as relevant as ever" Nicholson, I.

The proposed restrictions on non-audit services generated most of the public comment on our proposals, both in written comment letters and in testimony provided during our public hearings. BRFSS is the largest continuously running health-based telephone survey in the world 3.

ACC 561 week 2 discussion

In fact it was Maslow who was the very first to use the term positive psychology" Boniwell,p. At the hearings, we heard from almost witnesses, representing investors, investment professionals, large and small public companies, the Big Five accounting firms, smaller accounting firms, the AICPA, banking regulators, consumer advocates, state accounting board officials, members of the Independence Standards Board "ISB"academics, and others.

The study also found that the amount of money donated to these organizations by means of foundations whose funding sources cannot be traced had risen.

Positive psychology.

Idso published his book Carbon Dioxide: We note that the rules we adopt today are significantly less restrictive than the proposed rules.

Accounting Changes and Error Corrections b. At the individual level it is about positive personal traits—the capacity for love and vocation, courage, interpersonal skill, aesthetic sensibility, perseverance, forgiveness, originality, future mindedness, high talent, and wisdom.

Office of Management and Budget 7. Adults having had a depressive disorder: Because there are numerous explanations as to why auditors' professional liability premiums might or might not increase, we are not persuaded that insurance premiums are a useful measure of the effect of non-audit services on auditor independence.

So positive psychology and positive sociology need to ask, 'What are the institutions that take human beings above zero? Create an Excel spreadsheet to allocate costs using the direct method and the stepdown method.

Two academics presented research tending to show that subtle but powerful psychological factors skew the perceptions and judgments of persons - including auditors - who have a stake in the outcome of those judgments.2 UNCG Undergraduate Bulletin 4 Notices Equality of Educational Opportunity The University of North Carolina at Greensboro is com-mitted to equality of educational opportunity and does not.

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