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本篇个人陈述代写-会计行为准则讲了在会计准则的基础上确保公司的标准是审计师的职责。在会计欺诈增加后,新的代理机构应运而生,以避免这些活动在未来发生。为避免以后出现类似情况,制定了SOX等规则。公众要求终止会计欺诈,并要求制定新规则。本篇个人陈述代写文章由美国第一论文 Assignment First辅导网整理,供大家参考阅读。

Previous accounting practices increasing frauds in this profession

Federal Bureau of investigation gave reports on accounting records and showed an increase in the accounting activity frauds on the basis of financial crimes. During 2010 these activities were limited and by 2013 accounting records increased. Mission of FBI during 2013 was to work on the reason of an increase in the crimes (Gillis, 2014). Activities like corporate frauds, commodities and security frauds, mortgage fraud, insurance fraud and mass marketing frauds increased with the passage of time in the market. In the report it was investigated that majority of the frauds were conducted by senior officials. Manipulation in the financial data took place at that time and companies lost precious accounting data (Tsamenyi and Uddin, 2009).


It is duty of the auditors to ensure standards of the company on the basis of accounting standards. After an increase in accounting fraud new agencies were created so these activities can be avoided in future. SOX and other rules were established for avoiding situation in future. Public demanded an end in the accounting fraud and asked for new rules and their establishment. After the crisis of 2008, it was discovered that accounting officials manipulated the information of their companies. In order to avoid taxes they showed low revenues of the company (Neu and Green, 2006). Public was deceived from the current financial performance of the company. At that time Sarbanes-Oxley started for two reasons: first reason was to work on the restrictions and penalties if any one commits an accounting fraud. Employers will remain loyal for the activities of their employees. It is their responsibility to look at the practices of their employees. They need to work in accordance with the ethical standards and principles. Second act was established so costs can be added on both financial and non financial costs (Crouch, 2010).