Introduction and development of Forensic accounting The term forensic auditing started from the 1940’s and has taken significant Place in this modern economy.” In the late 1940s, forensic auditing proved its worth during World War II; however, formalized procedures were not put in place until the 1980s when major academic studies in the field were published (Rasey 2009). Forensic auditing is the specialty area of the accountancy profession which describes engagements that result from actual or anticipated
Intravenous (IV) infusion pumps are commonly used in healthcare settings to deliver medications, fluids, and nutrients to patients at controlled rates. Approximately 90 percent of hospitalized patients receive an IV infusion as part of their medical treatment (Husch et al., 2005). The use of computerized smart pump technology in hospitals has increased from approximately 33% in 2005 to almost 50% in 2009 (Brady, 2010). In recent years, smart infusion pumps have gradually become more sophisticated
According the Auditing Standard ASA 240, Fraud is defined as an intentional act by one or more individuals among management, those charged with governance, employees or third parties, involving the use of deception to obtain an unjust or illegal advantage. Also according
CHARLES STURT UNIVERSITY ACC568: AUDITING ASSIGNMENT ITEM 2 LECTURER NAME: MICHAEL MATTHEW CLASS TIME: MONDAY 4.00 p.m. -7.00 p.m. SUBMITTED BY: STUDENT NAME: SANDESH SHRESTHA STUDENT ID: 11612653 “The work done in this assignment is entirely mine and there is no plagiarism and all the sources that have been referred are acknowledged in references.” Question 1. Ethical Issue The American Accounting Association (AAA) ethical decision model with appropriate ethics