Final Assessment: portfolio/ assignment 9: 67222625 S.SCHOONRAAD
PART 1: Visual presentation
Learning unit 2: Perspectives on accountancy professions
Learning unit 3: Perspectives on corruption and fraud Learning unit 4: Perspectives on ethical behaviour
•One very important part of this unit is the •In this unit we came accross the different
agency theory triangle,because it envolves types of corruption that can occur in our •Ethical behaviour is to choose to do
the whole business and every aspect daily lives aswell as fraudulent activities. the right thing even when no one is
My understanding
My understanding
My understanding
going along with it. The roles of an The basic knowledge of being fraudulent whatching. Choosing between right
accountancy professional fits into the is captured and how to spot corruption.
agency triangle. This unit gives a broad One fraudulent activity is a big no no in and wrong and the good and the
explanation of the characteristics of an every piece of work you do- plagiarism- bad can be hard sometimes. Ethical
accountancy professional aswell as the do not ever copy someones work and not decisions are made by egoism,
different types of accountancy do the proper referencing for it. it is a altruism,utilarianism and
professionals there are. serious fraudulent actiity that is wrong in deontology. Each of these are used
•This unit is linked with both the corruption every single way. in different situations. Being ethical
and fraud and the ethical behaviour units •This unit is also linked to both the units is the golden thread amongs thes 3
beacuse every accounting professions has accountancy professionals must follow units.
to deal with some sort of corruption at the gidelines set out for them not to get
•This unit is linked with both because
some stage and they have to have the active in fradulent activities and to be
right behaviour according to their code of part of corruption in any way, accountancy professional must
conduct aswell as the standards of each accountancy professionals follow certain always behave ethical in every
profession that envolves accountancy. ethical guidelines and make use of certain situation and by being ethical one
choices. would not articipate if corruption or
any fraudulent activities.
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