Ethics in accounting and auditing

Accounting and auditing professions deal with the most critical issues relative to individuals i.e. property. Accountants are as same as physicians in which trust has a major role in their profession. Client’s mistrust is destructive to accounting systems and profession. Main matter in the field of accounting is exclusive benefit of CPAs‘s legal auditing as well as ability to respond which is the requirements of unique advantage. Profession is protected proprietary advantage through its superior characteristics such as independence, integrity and protecting public interest. The relationship between characteristics and professional behavior is main criticisms against profession. Major accounting errors as well as unusual and exceptional errors, causing losses to investors and is outside of moral assumptions. However, the focus of professional behavior and code of conduct in the audit is moral decisions making which should not be considered simple and insignificant. Audit firm should confront with illegal activities considering auditing professional code of conduct. The firm also should abide by its legal obligations to protect the reputation of the recently conducted Research in the accountants and auditors professional code of conduct, concentrated on accretion understanding and acceptance of accepted professional ethics. Unethical behavior Continuation showed that ethical principles are more important than technical rules in professional accounting and auditing. Thus, ethics got more attention and the International Federation of Accountants gives the committee mission to provide the Code of Professional Conduct. Committee developed the first Code of professional conduct of accountants in 1996, to be used as a model of ethical guidelines

Ethics in accounting and auditing

Accounting and auditing professions deal with the most critical issues relative to individuals i.e. property. Accountants are as same as physicians in which trust has a major role in their profession. Client’s mistrust is destructive to accounting systems and profession. Main matter in the field of accounting is exclusive benefit of CPAs‘s legal auditing as well as ability to respond which is the requirements of unique advantage. Profession is protected proprietary advantage through its superior characteristics such as independence, integrity and protecting public interest. The relationship between characteristics and professional behavior is main criticisms against profession. Major accounting errors as well as unusual and exceptional errors, causing losses to investors and is outside of moral assumptions. However, the focus of professional behavior and code of conduct in the audit is moral decisions making which should not be considered simple and insignificant. Audit firm should confront with illegal activities considering auditing professional code of conduct. The firm also should abide by its legal obligations to protect the reputation of the recently conducted Research in the accountants and auditors professional code of conduct, concentrated on accretion understanding and acceptance of accepted professional ethics. Unethical behavior Continuation showed that ethical principles are more important than technical rules in professional accounting and auditing. Thus, ethics got more attention and the International Federation of Accountants gives the committee mission to provide the Code of Professional Conduct. Committee developed the first Code of professional conduct of accountants in 1996, to be used as a model of ethical guidelines

A spaceability result in the context of hypergroups

In this paper, by an elementary constractive technique, it is shown that L^r(\mathbb{Z}_+)-\bigcup_{q1, $L^r(\mathbb{Z}_+)-\bigcup_{

Impact of Prolonged Versus OCP Plus Long Protocol on IVF-ET Outcomes in Patients With Grade III-IV Endometriosis: A Randomized Clinical Trial

The purpose of the current study was to investigate the impact of a 2-months implementation of GnRH-agonist (prolonged) versus the OCP+long protocol before in-vitro fertilization-embryo transfer (IVF-ET) on IVF outcomes in infertile patients with Grade III-IV endometriosis. A total of 70 infertile patients with endometriosis participated in this randomized clinical trial and randomly received either the prolonged GnRH-agonist protocol (38 patients) as control or the OCP+long protocol (32 patients) as the case group. This was followed by standard controlled ovarian hyperstimulation (COH) in all subjects. The fertilization rate, the implantation rate, and the clinical pregnancy rate were measured and compared between the two groups. A statistically significant trend toward better embryo quality was observed in the control group (P=0.01). In addition, clinical pregnancy rate, implantation rate and fertilization rate did not differ significantly between two groups (P=0.43, P=0.54, P=0.1 respectively). GnRH agonist treatment for 2 months before ART in women with high-grade endometriosis was associated with better embryo quality compared to three weeks of treatment with OCP. OCP before assisted reproductive technology (ART) was as effective as GnRH agonist treatment regarding clinical pregnancy and implantation rates in infertile patients with severe endometriosis

The Nonrelativistic Scattering States of the Deng-Fan Potential

The approximately analytical scattering state solution of the Schrodinger equation is obtained for the Deng-Fan potential by using an approximation scheme to the centrifugal term. Energy eigenvalues, normalized wave functions, and scattering phase shifts are calculated. We consider and verify two special cases: the = 0 and the s-wave Hulthén potential

The Nonrelativistic Scattering States of the Deng-Fan Potential

The approximately analytical scattering state solution of the Schrodinger equation is obtained for the Deng-Fan potential by using an approximation scheme to the centrifugal term. Energy eigenvalues, normalized wave functions, and scattering phase shifts are calculated. We consider and verify two special cases: the l=0 and the s-wave Hulthén potential

Effects of tensors coupling to Dirac equation with shifted Hulthen potential via SUSYQM

The Dirac equation with shifted Hulthen potential in the presence of the Yukawa-like tensor (YLT) and generalized tensor (GLT) interactions using supersymmetric quantum mechanics (SUSYQM) is presented. The bound state energy spectra and the radial wave functions have been approximately obtained in the case of spin and pseudospin symmetries. We have also reported some numerical results and figures to show the effect of the tensor interactions. Furthermore, scattering state solution under the generalized tensor (GLT) interaction is reported