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Final Assignment 9 Portfolio
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By: anelekhathide • 3 year ago
Please be specific if this is ECP students or Non- ECP portfolio or example template. As for my opinion I'm not happy if it was possible to get refunded I would happy.
By: jabapixie • 3 year ago
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Sudent Number 64918637Final Assignment: 9
Part 1:
Agency Theory triangle consist of When does the agency theory applies?
the following 4 parties:
Directors/
When a business
REGULATIONS owners is not the Managers are
managers of the entity appointed to
make dicisions
Owners intrests are
ENTITY not priority fot the This is when
Manager/Director as agency cost
they might have their accur
own intrest as priority
OWNERS
There are 7 Accountancy Accounting professionals put structures in
Professions: place so that there will not be
Managers/Directors that act in their own
Professional Accountant (SAIPA)
intrests but the intrest of the business
owner.
Chartered Accountant (SAICA)
Service delivering
Tax Professional (TA) All these
Accociation Accounting Technician
Accountant Assessed Competency
(AT)SA Profesionals
have the Pervasive qualities and skills
Certified Internal Auditor (CIA)
following Membership of a professional body
Charterd Global Management
characteristic:
Accountant (CGMA) Sound theoretical knowledge
Registered Accountant (RA) Adhere to professional code of
conduct
are not allowed to trade
recklessly, commit fraud orcommit Intensive theoretical and practical
corruption. training
RECKLESS ETHICS help the
FRAUD CORRUPTION TRADING
to act in a good way. It is the
•To deceive •To abuse •To continue basic of making dicisions below
someone for public running a
personal or recourses and business in a is the 4 Ethical theories:
financial gain power for negligent way
•e.g. Paying with a personal or •to run the Egoism
Altruism
checque knowing financial gain business while To act in self intrest
that there is not •e.g. To forge a it is insolvent. To act in selflessness
enough money to document to
clear the cheque work in your
(called Checque personal gain. Ethical
Fraud).
Philosophies
Utilitarianism Deontology
To act in the To act with duty and
majority's intrest oblication
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