Ethics Article Review

Ethics Article ReviewIntroductionThis paper will review the term ? through the Ethics Looking Glass: Another View of the earthly concern of visitors and Ethics.? authored by Roger D. Martin. As the title implies, this obligate deals with the good considerations confront by the visit profession.

Article SummaryThe first part of the article discusses the requirement that studyors must be ?looking within? the organization. In other words, the auditors must be independent (outside, looking in) of the trusty being audited. This does not refers to the obvious problem of being active by the firm being audited but rather the contravene of interest issues that have arisen in the past. The author mentions the practice of hiring auditors for positions in the accounting and a finance department after the audit is completed. Other potential conflicts came about because of lucrative non-audit business amidst firms. As Martin (2007) states, ?the Sarbanes-Oxley Act of 2002 addressed several of these potential sources of conflict.? The article goes on to discuss the auditor?s role in assessing client ethics. The author identifies ?three sources of the demand within the auditing operation for auditors to understand and assess the integrity and ethical values of audit clients ? audit planning, consideration of fraud, and reporting on internal comprises? (Martin, 2007).



Audit planning highlights the ?tasks, checks, and balances? in place within the organization. The core fraction of this is the ?control environment? or the people within the organization. ?Without a strong and healthy control environment, the other components of internal control hardly matter because no amount of control all over physical or processing activities can be anticipate to function well if the people devising and operating the controls are not likely to exhibit high integrity and ethical values? (Martin, 2007). Auditors need to look at the ethics of a client and evaluate...

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