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Suggested Case Studies
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210 X 275 mm approx, Sample Applied Theory Questions
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The chapter has discussed some of the ethical issues related to accounting. It also discusses the importance of financial statements and examines how some companies manipulate their financial statements. In this context the frauds that are committed in financial statements have been discussed with emphasis on fictitious revenues, fraudulent timing revenues, concealed liabilities and revenues, improper disclosures and fraudulent asset valuations.
The role of auditor and the rules governing the professional conduct of business have been discussed in detail. Ethical audit a tool that helps business owners to be accountable has been discussed and its main objectives have been summarized. The ethical aspects in information technology have been discussed with reference to hacking and the information technology act.