Essay --

Q 1: Discuss how the SEC has influence (if any) over the audit of Smackey Dog Food, Inc Solution: SEC has a significant influence on the audit of Smackey Dog Food, Inc because it sets certain auditing standards that need to be adhered to while conducting and audit of any organization. One of the standards is ensuring a professional independence of auditors as they carry out their audit. Keller CPA would be more objective in their opinion by maintaining independence in all maters and be free from conflict of interest in performing their professional engagement. Thus, although SEC does not possess direct control over privately held companies like Smackey, it, however, sets up generally accounting principles and disclosure requirements for all auditors to follow in order to prevent fraud and misstatement and to ensure fairness to users of audited financial statements for investment purposes or decision making. Therefore, Keller CPA would be required to follow the six generally accepted auditing standards established by ASB of the AICPA with regards to field work and reporting which were established through the influence of SEC. (Arens, Alvin A., Elder, Randall J., and Beasley 2012 p. 31) Q2: Discuss the essential activities involved in the initial planning of an audit. How do these all specifically relate to Smackey Dog Food client? Solution: Keller CPA would first understand the clients’ industry operations and in particular how the clients’ business functions. This understanding will set the stage for assessing clients’ business risk, risk of significant and material misstatement of the client’s financial positions and the overall audit risk. The four major part of audit planning are: (i) Understanding internal control operatio... ...ble to third parties. Liability under SEC can also arise as well as violation of SAS 99 by not exercising professional skepticism. (Arens, Alvin A., Elder, Randall J., and Beasley. 2012. P. 115-116) REFERENCIES Arens, Alvin A., Elder, Randall J., and Beasley, Mark S. (2012). Auditing and Assurance Services: An integrated Approach. 14th ed. Upper Saddle River: Pearson Hall PCAOB (Public Company Oversight Board), Auditing Standard number 9, audit planning, retrieved 1/22/14 http://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_9.aspx AICPA (American Institute of CPAs) Section 50, Principles of Professional Conduct, retrieved 1/17/14 http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/et_52.aspx

How Effective Are Integrated Working and Multi-Agency Working?

Integrated working is when different services join together to offer more effective care for babies and young children, where multi-agency working is when different services work together to meet particular needs of babies and young children, along with their parents and/or carers. Multi-agency teams are made up of members of the children’s workforce drawn from a range of different disciplines who met for specific reasons on a regular basis; all the professionals will have joint aims and goals.It is a way that ensures that those children and young people that need additional support will have exactly the right professionals in place for them to be supported in the correct way. The benefits of integrated and multi-agency work are that it enables early identification and intervention of any needs that the children may have, as well as ways to better support their parents and carers. It allows children and their parents to have easier and quicker access to professional’s e xpertise and the services that they offer.With the services all working together it provides a better quality of service and means that children and their parents do not need to repeat themselves to each of the professionals that they work with, instead the professionals will already have the information. Multi-agency work also allows children and their families’ needs to be addressed more appropriately. As the child’s needs are addressed sooner and the correct support is given to them to help with their needs, the child will have an improved achievement and better engagement within education.The use the Common Assessment Framework which allows an early and initial assessment of the child’s needs for any extra services and support, and once this is carried out it will be available for all the services. In practice the professionals will put the needs of the child or young person before those of any one service, and also ensure that the service is inclusive and t hat all children’s basic needs are met. Sutton Hill Children’s Centre ensures that all the professionals within the centre identify children with additional needs at an early stage.They also need to ensure that all the information that they have is shared with all the other professionals and that they work together to provide early intervention and that the child receives the necessary support from specialist services as soon as they are identified as needing it. In the Camden Children’s Fund primary school project the school gets access to additional services which go beyond what is normally available and offers preventive and early intervention approaches to children and their families.The have a best practice approaches in place regarding the identifying and assessing of the child’s needs and then designing interventions for the particular child which will help them to improve. Within the practice at Camden Children’s Fund they are currently fin ding it difficult to allocate enough time to be able to carry out the best practice approach, and are trying to resolve this issue through all the agencies coming together and discussing what the best course of action will be.In conclusion integrated and multi-agency work is very beneficial to the child and their family at identifying any needs that the child may have early and providing appropriate and sufficient support to the child and their family that will help them to deal with any needs and support them with any help they may need in the future. It also brings together a wide range of specialist services that can work together with the family so that nothing needs to be repeated, and the child and their family will get the best out of each of the services that are provided.

The Three Views of Conflict How Criminal Justice Agencies...

What is conflict? There are many definitions for conflict. A conflict is defined by Robbins Judge (2011) as A process that begins when one party perceives that another party has negatively affected, or is about to negatively affect something that the first party cares about. In this paper the three views of conflict will be discussed, then compared and contrasted. They are: (1) traditional view ;( 2) human relations view and (3) interactionist view. In addition functional conflict and dysfunctional conflict are discussed with examples of criminal justice agencies that are in the midst of one of these types of conflict. Traditional View According to Robbins Judge (2011), the traditional view of conflict assumes that all conflict†¦show more content†¦After her removal, productivity increased and all the other officers resumed working as a team. Interactionist View According to Robbins Judge (2011) the interactionist view beliefs conflict in some situations is helpful. In some cases a minimal level of conflict can help keep a group viable, self critical and creative (Robbins Judge, 2011). The interactionist view does not view all conflict as good, but rather as: functional or dysfunctional. When an organization is in conflict and the works is constructive and supports the goals of the group it is viewed as functional conflict. However if the conflict hinders the groups performance and is destructive, it is viewed as dysfunctional conflict (Robbins Judge, 2011). The way to differentiate functional conflict from dysfunctional conflict is to look at the type of conflict. The first type is task conflict, which relates to the content and goals of the work (Robbins Judge, 2011). The second type is relationship conflict; this conflict focuses on how group members relate to one another. The third type is process conflict which focuses on how the work gets done. In summary, these three conflict views, not all conflicts are counterproductive. Conflict can be either functional or dysfunctional as seen in the interactionist view of conflict. When conflict occurs in a group that causes constant strife andShow MoreRelatedPolitical Theories And Crime Control Essay1999 Words   |  8 Pagesthe welfare state was to blame for the rise of crime rates, despite investments in welfare programmes and increase in wealth, which those on the right argued was evidence that social conditions as cause of crime was irrelevant and argue that a new view of thinking was needed. This, coupled with the pressures to deal with crime, making its way on the political agenda, saw criminological theory and crime control becoming increasing underpinned by political ideas that sort to find practical solutionsRead MoreRule Of Law And Development10265 Words   |  42 Pagesagendas which are often called as the next generation MDGs includes Rule of Law, one of the most cruci al component of development around the world. 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