Ethics and conduct of accounting profession
Write about 1800 words
Scenario– Audit Time Budget Pressure
Rehab after completing her bachelor’s degree in Accounting has joined the CPA firm ACE Auditing & Consultancy Services as an Audit Trainee on 01st July 2020. Rehab has been assigned to the audit of Star LLC. The audit supervisor Jawahar was informing Rehab that she is taking more time in completing the audit work assigned to her and because of her delay the audit team is facing with the problem to complete the audit within the budgeted time period.
Last week the partner in charge of the firm – Mr. Waleed have asked Rehab to meet him in his office. During the meeting, the following conversation took place:
Mr. Waleed: Rehab, the reason why I asked you to see me is the time record sheet. We found that your time record sheet indicate that it takes you 50 percent longer time to complete the audit work than the other colleagues in your audit team.
Rehab:
I understand, but Mr Waleed, I just joined three months before and still learning on the job.
Mr. Waleed:
That’s true, but you know that we have fixed budget for this audit. Every hour you spend more than the budgeted time will cost money for the firm. If this continues, we must bill extra to the client whose audit you work on, which the client will be reluctant accept. We do not want to lose our clients.
Rehab:
I do understand Mr. Waleed, However, it is taking more time than I expected
too. If I am to cut down the time it will affect the quality of the audit as I am
unable to reconcile in the given short period.
Mr. Waleed:
I would never compromise the quality of our audit. I am trying to figure out why it takes you so much longer than other staff members.
Rehab:
If this is the case, am I allowed take some of the work home at night and on
weekends, complete it. This will not charge the firm or the client for the extra time I am spending on the audit.
Mr. Waleed was surprised by the Rehab’s openness. He valued the character of Rehab, but he could not provide an answer as ‘yes’ for Rehab’s request. He concluded the meeting by stating that it is Rehab’s call to decide on how to increase her productivity on audits. As her progress on the discussed matter decides her future with the firm.
With the effort to deal with the problem, Rehab approached Muna, one of the senior auditors in her team and asked whether Muna had faced such problem. Muna stated, ‘Yes Rehab, I initially found it difficult to complete my work within the budgeted time. Later, I handled it by ghost ticking. (Documenting audit procedures that have not been completed is called the ‘Ghost ticking’). Further she insisted Rehab to do the same to overcome the problem as no one will be watching.
Assume you are in the position of Rehab; Explain how you would be reacting to the situation in the given scenario.
Your report should:
i. Discuss your (Rehab’s) ethical obligation as an Audit Trainee,
ii. Evaluate using the ethical theories (consequential, non-consequential and virtue), whether to take work home to complete and not to charge for the job or to involve in ghost ticking
iii. Discuss your approach in explaining your stance to Mr. Waleed in your next meeting with him regarding the problem in the given scenario.
(Total Marks – 20)
(maximum word limit – 2000 words)
Your assignment should be structured as follows
· Title page
· Introduction
· Content
· Conclusion
· References
· Annexures (If any)
Specific requirement – Rules for formatting
Font and Size
•
Times New Roman, 12 point
Margin
•
keep a margin of 1 inch on all the sides
Space
•
line spacing should be 1.5
•
Paragraph spacing should be 6pt
•
All paragraph should start left, aligned and justified
ASSIGNMENT GENERIC – RUBRIC
Marks/Grades
90-100
85-89
74-84
56-73
50-55
0-49
Criterion
A
A-
B
C
D
F
Knowledge
Shows wellcoordinated understanding of subject
Sound understanding of subject matter
Major facts are understood
Shows understanding of basic issues/theory
Minimal understanding of basic issues/topic
No understanding of the topic/subject area
Analysis
Touches upon all relevant issues/theory. Concise analysis
Detailed coverage of basic concepts/theory. Reasonable coverage of subtle issues/theory
Reasoned argument and sequencing
Shows evidence of understanding of concepts. Coverage of obvious ideas.
Fails to identify subtle issues/theory. Captures obvious ideas.
No or minimal understanding of the key theories/topic
Research
Excellent referencing and reading in all areas
Use of up to date resources. Well informed and generally accurate information provided. Clear referencing
Appropriate referencing
Adequate referencing and reading.
Weak reading and referencing
Poor referencing. Shows lack of reading/references
out of date
Relevance
All material used is of relevance
Material used is relevant
Discussion shows relationship to theory
Some material repetitive
Some repetitive matter. Irrelevant
No relevance to subject matter
Conclusion
Excellent conclusion. Brings together all concepts and adds an original perspective
Intelligent conclusion. Good application of knowledge
Methods incorporate modifications used
Conclusion in place but key points missing. Reasonable application of knowledge
Weak conclusion and content. Satisfactory application of ideas/theory
Poor conclusion. Poor knowledge application.
Writing
Excellent articulation. Accurate grammar/spelling
Ideas expressed in a clear and coherent manner. Language fluent and grammar/spelling accurate
Clarity in writing is evidenced
Language fluent. No major
grammatical/spelling errors
Frequent errors in writing
Poor written skillsspelling, grammar construction of sentences
Structure
Clear and coherent Structure with excellent presentation
Structure is clear and supports argument. Presentation appropriate
Appropriate structure
Coherent structure. Satisfactory
presentation of matter
Weak
structure/presentation
Poor
structure/presentation
Ethics and conduct of accounting
profession
by Wejdan AL Yaqoobi
Submission date:
1
6-Nov-2020 01:19PM (UTC+0400)
Submission ID: 14476
3
0998
File name: EthicsinAccounting_1 x (66.14K)
Word count: 2014
Character count: 9614
1
2
Discuss the fundamental ethical principles that the accountant should follow Integrity,
objectivity, confidentiality…..
Discuss the egoism
theory
good.
3
3%
SIMILARITY INDEX
1%
INTERNET SOURCES
0%
PUBLICATIONS
3%
STUDENT PAPERS
1 2%
2 1%
Exclude quotes Off
Exclude bibliography Off
Exclude matches < 20 words
Submitted to St. Patrick’s
College
Student Paper
www.tandfonline.com
Internet Source
FINAL GRADE
/20
Ethics and conduct of accounting profession
GRADEMARK REPORT
GENERAL COMMENTS
Instructor
The formative feedback provided is for the
individual assignment.
Fair attempt.
There are few suggestions for improvement provided.
Please refer to in-text comments.
– Shows understanding of basic issues/theory
-Shows evidence of understanding of concepts
-No major grammatical/spelling errors
–
Satisfactory presentation of matter
PAGE 1
Article Error You may need to use an article before this word.
Additional Comment
College
PAGE 2
Article Error You may need to use an article before this word.
Comment 1
you are repeating what is said in the scenario here. Requirement is to discuss the ethical obligation
of Rehab as an audit trainee.
P/V You have used the passive voice in this sentence. Depending upon what you wish to
emphasize in the sentence, you may want to revise it using the active voice.
PAGE 3
Prep. You may be using the wrong preposition.
Article Error You may need to use an article before this word. Consider using the article the.
Article Error You may need to use an article before this word.
Confused You have used its in this sentence. You may need to use it’s instead.
Article Error You may need to remove this article.
Article Error You may need to use an article before this word.
Comment 2
??
Missing “,” You may need to place a comma after this word.
Article Error You may need to use an article before this word.
Text Comment. Discuss the fundamental ethical principles that the accountant should follow
Integrity, objectivity, confidentiality…..
PAGE 4
Article Error You may need to use an article before this word.
Article Error You may need to use an article before this word.
Confused You have used its in this sentence. You may need to use it’s instead.
Text Comment. Discuss the egoism theory
Text Comment. good.
Missing “,” You may need to place a comma after this word.
Article Error You may need to remove this article.
Sp. This word is misspelled. Use a dictionary or spellchecker when you proofread your work.
PAGE 5
Comment 3
based on the deontological ethics – expectation is to follow the moral rules and perform your duties
according to rules. Explain the given action based on deontological ethical theory.
Verb This verb may be incorrect. Proofread the sentence to make sure you have used the correct form
of the verb.
Prep. You may be using the wrong preposition.
Article Error You may need to use an article before this word.
P/V You have used the passive voice in this sentence. Depending upon what you wish to emphasize in
the sentence, you may want to revise it using the active voice.
Sp. This word is misspelled. Use a dictionary or spellchecker when you proofread your work.
Article Error You may need to remove this article.
PAGE 6
Article Error You may need to use an article before this word.
Missing “,” You may need to place a comma after this word.
Article Error You may need to use an article before this word. Consider using the article the.
P/V You have used the passive voice in this sentence. Depending upon what you wish to emphasize in
the sentence, you may want to revise it using the active voice.
Possessive You may need to use an apostrophe to show possession.
Missing “,” You may need to place a comma after this word.
PAGE 7
S/V This subject and verb may not agree. Proofread the sentence to make sure the subject agrees
with the verb.
Article Error You may need to use an article before this word.
Verb This verb may be incorrect. Proofread the sentence to make sure you have used the correct form
of the verb.
Missing “,” You may need to place a comma after this word.
PAGE 8
RUBRIC: ECAP TAKE HOME EXAM
SEC A – Q 1A (20%)
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0 / 100
0 / 100
a) Discuss the motive for earnings management with suitable examples
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few motives were listed. Information provided deviates from the
requiremetn. Weak conclusion. Generally understandable, but lanugate contains
frequesnt errors which distract from the requirement. Shows limited organisation. Poor
structure of presentation
“Minimal acceptable. Motives of earnings management were listed. Expected the student
to discuss the motives with suitable examples. Shows lack of understainding in basic
topic. Weak conclusion. Main points lack detailed development. Ideas are vague with little
evidence of critical thinking.Generally understandable, but language contains errors which
detract from the requirement. Poor structure of presentation”
Acceptable. The motives of earnings management were discussed. Few key points were
missing. Expected the student to elaborate on the given key points. Main points are
present with limited detail and development. Some critical thinking is present.Minimal
understanding of basic topic. Appropriate examples were not provided.
Good attempt the motives of earnings management were discussed with few examples.
here are few more key points which is expected by the student to elaborate further.
Shows understanding of basic issues/theory. Shows evidence of understanding of
concepts. Coverage of obvious ideas. Materials used are relevant. Conclusion in place
but key points missing. Reasonable application of knowledge.
Good the motive of the earnings management were discussed with few suitable
examples. There is room for improvements. Major facts are understood. Reasoned
argument and sequencing. Few key points were not discussed could have improved
further. Discussion shows relationship to theory. Conclusions well developed, analytical,
and show some originality. They are thoroughly grounded in theory and/or evidence
and/or literature and use appropriate forms of conceptualisation, forming an integrated
part of overall argument and/or discussion.
“Very good the motive of the earnings management were discussed with suitable
examples. There is room for imporvement. Detailed coverage of basic concepts/theory.
Reasonable coverage of subtle issues/theory. Main points well developed with quality
supporting details and quantity. Critical thinking is weaved into points Well informed and
generally accurate information provide. Material used is relevant. Intelligent conclusion.
Good application of knowledge. Ideas expressed in a clear and coherent manner. “
SCALE 9
(90)
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SEC A – Q 1B (10%)
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Excellent the motive of earnings management were discussed with suitable examples. All
materials used were relevant. Touches upon all relevant issues/theory. Concise analysis.
Information provided were material. There is room for improvement. Excellent conclusion.
Brings together all concepts and adds an original perspective
Outstanding the motive of earnings management were discussed with suitable examples.
Content indicates synthesis of ideas, indepth analysis and evidences original thought and
support for the topic.Main points well developed with high quality and quantity support.
Reveals high degree of critical thinking. Essay is free of distracting spelling, punctuation,
and grammatical errors; absent of fragments, comma splices, and run-ons.
0 / 100
b. Evaluate earnings management from the utilitarian perspective. Can earnings management be an ethical
practice? Explain why or why not.
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few points related to earnings management / utilitarian theory is
listed. Information provided deviates from the requiremetn. Weak conclusion. Generally
understandable, but lanugate contains frequesnt errors which distract from the
requirement. Shows limited organisation. Poor structure of presentation
“Minimal acceptable. Few points related to earnings management / utilitarian theory is
listed/ stated. Failed to evaluate and justify. Shows lack of understainding in basic topic.
Weak conclusion. Main points lack detailed development. Ideas are vague with little
evidence of critical thinking.Generally understandable, but language contains errors which
detract from the requirement. Poor structure of presentation”
Acceptable. The rationalization based on utlitarian aspect for earnings management
discussed. Few key points were missing. Expected the student to evluate and justify the
given key points. Main points are present with limited detail and development. Some
critical thinking is present.Minimal understanding of basic topic. Appropriate examples
were not provided.
Good attempt the rationalization based on utiliatirianism for earnings management is
explained. Few key points are missing. Further student is expected to evaluate and justfy
the argument. Shows understanding of basic issues/theory. Shows evidence of
understanding of concepts. Coverage of obvious ideas. Materials used are relevant.
Conclusion in place but key points missing. Reasonable application of knowledge.
Good. Student had evaluated the earnings management under the utilitarianism
perspective. There is room for improvements. Major facts are understood. Reasoned
argument and sequencing. Few key points were not discussed could have improved
further. Discussion shows relationship to theory. Conclusions well developed, analytical,
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SEC A – Q2 (30%)
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and show some originality. They are thoroughly grounded in theory and/or evidence
and/or literature and use appropriate forms of conceptualisation, forming an integrated
part of overall argument and/or discussion.
“Very good. Student had evalutaed the earnings mangement under the utlitarian
perspective. There is room for imporvement. Detailed coverage of basic concepts/theory.
Reasonable coverage of subtle issues/theory. Main points well developed with quality
supporting details and quantity. Critical thinking is weaved into points Well informed and
generally accurate information provide. Material used is relevant. Intelligent conclusion.
Good application of knowledge. Ideas expressed in a clear and coherent manner. ”
Excellent. The student had evaluated the earningas management with relation to
utilitarian perspective. And clearly justify on whether it is acceptable or not. All materials
used were relevant. Touches upon all relevant issues/theory. Concise analysis.
Information provided were material. There is room for improvement. Excellent conclusion.
Brings together all concepts and adds an original perspective
Outstanding. The student had evaluated the earningas management with relation to
utilitarian perspective. And clearly justify on whether it is acceptable or not.. Content
indicates synthesis of ideas, indepth analysis and evidences original thought and support
for the topic.Main points well developed with high quality and quantity support. Reveals
high degree of critical thinking. Essay is free of distracting spelling, punctuation, and
grammatical errors; absent of fragments, comma splices, and run-ons.
0 / 100
Craft a response that you feel comfortable by describing the characteristics of ethical leaders, the role of moral
intensity in developing ethical organisations and evaluating the importance of ethical leadership in accounting
firms with suitable examples
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few points related to ethical leadership/ moral intesity / organisational
culture is listed/ stated. Information provided deviates from the requiremetn. Weak
conclusion. Generally understandable, but lanugate contains frequesnt errors which
distract from the requirement. Shows limited organisation. Poor structure of presentation
Minimal acceptable. points related to ethical leadership/ moral intesity / organisational
culture is listed/ stated. Shows lack of understainding in basic topic. Weak conclusion.
Main points lack detailed development. Ideas are vague with little evidence of critical
thinking.Generally understandable, but language contains errors which detract from the
requirement. Poor structure of presentation
Acceptable. The organisational culture, ethical leadership and moral intensity were breifly
explained Few key points were missing. Failed to create a link between the ethical
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SEC B -1 (9%)
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leadership, moral intensity and organisational culture. Main points are present with limited
detail and development. Some critical thinking is present.Minimal understanding of basic
topic. Appropriate examples were not provided.
Good attempt. Student had explained the concepts of organisational culture, ethical
leadership and moral intensity. Few key points are missing. Could have created the link
between the discussed topics Shows understanding of basic issues/theory. Shows
evidence of understanding of concepts. Coverage of obvious ideas. Materials used are
relevant. Conclusion in place but key points missing. Reasonable application of
knowledge.
Good. Student had explained the concept of organisational culture, moral intensity and
ethical leadership. Further attempt to discuss the link between the given three concept
There is room for improvements. Major facts are understood. Reasoned argument and
sequencing. Few key points were not discussed could have improved further. Discussion
shows relationship to theory. Conclusions well developed, analytical, and show some
originality. They are thoroughly grounded in theory and/or evidence and/or literature and
use appropriate forms of conceptualisation, forming an integrated part of overall argument
and/or discussion.
“Very good. Student had discuss the concept of organisational culture, ethical leadership
and moral intensity. Further discussed on few points how the high degree of moral
intensity and ethical leadership leads to ethical organisational culture There is room for
imporvement. Detailed coverage of basic concepts/theory. Reasonable coverage of subtle
issues/theory. Main points well developed with quality supporting details and quantity.
Critical thinking is weaved into points Well informed and generally accurate information
provide. Material used is relevant. Intelligent conclusion. Good application of knowledge.
Ideas expressed in a clear and coherent manner. ”
Excellent. Student had evaluated the concept of organisational culture, ethical leadership
and moral intensity. Further analysed on how the high degree of moral intensity and
ethical leadership leads to ethical organisational culture All materials used were relevant.
Touches upon all relevant issues/theory. Concise analysis. Information provided were
material. There is room for improvement. Excellent conclusion. Brings together all
concepts and adds an original perspective
Outstanding. Student had evaluated the concept of organisational culture, ethical
leadership and moral intensity. Further analysed on how the high degree of moral intensity
and ethical leadership leads to ethical organisational culture Content indicates synthesis
of ideas, indepth analysis and evidences original thought and support for the topic.Main
points well developed with high quality and quantity support. Reveals high degree of
critical thinking. Essay is free of distracting spelling, punctuation, and grammatical errors;
absent of fragments, comma splices, and run-ons.
0 / 100
key fundamental ethical principles for accountants that are more relevant for the given scenario
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
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of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few points related to fundamental ethical principles were listed.
Information provided deviates from the requiremetn. Weak conclusion. Generally
understandable, but lanugate contains frequesnt errors which distract from the
requirement. Shows limited organisation. Poor structure of presentation
Minimal acceptable. All points related to fundamental ethical principles were listed
barely/not explained / inaccurate explanaiton. Shows lack of understainding in basic topic.
Weak conclusion. Main points lack detailed development. Ideas are vague with little
evidence of critical thinking.Generally understandable, but language contains errors which
detract from the requirement. Poor structure of presentation
Acceptable. The fundamental ethical principles were stated/ breifly explained. Not related
to the given scenario. Main points are present with limited detail and development. Some
critical thinking is present.Minimal understanding of basic topic. Appropriate examples
were not provided.
Good attempt. Student had explained fundamental ethical principles. Few key points are
missing. Could have linked with the given scenario. Shows evidence of understanding of
concepts. Coverage of obvious ideas. Materials used are relevant. Conclusion in place
but key points missing. Reasonable application of knowledge.
Good. Student had explained the fundamental ethical principles. Could have been more
accurate in relating to the given scenario Major facts are understood. Reasoned argument
and sequencing. Few key points were not discussed could have improved further.
Discussion shows relationship to theory. Conclusions well developed, analytical, and
show some originality. They are thoroughly grounded in theory and/or evidence and/or
literature and use appropriate forms of conceptualisation, forming an integrated part of
overall argument and/or discussion.
“Very good. Student had explained the fundamental ethical principles related to given
scenario There is room for imporvement. Detailed coverage of basic concepts/theory.
Reasonable coverage of subtle issues/theory. Main points well developed with quality
supporting details and quantity. Critical thinking is weaved into points Well informed and
generally accurate information provide. Material used is relevant. Intelligent conclusion.
Good application of knowledge. Ideas expressed in a clear and coherent manner. ”
Excellent. Student had explained the key fundamental ethical principles relating
accuatedly with the given scenario All materials used were relevant. Touches upon all
relevant issues/theory. Concise analysis. Information provided were material. There is
room for improvement. Excellent conclusion. Brings together all concepts and adds an
original perspective
Outstanding. Student had evaluated the key fundamental ethical principles relating
accuatedly with the given scenario. Content indicates synthesis of ideas, indepth analysis
and evidences original thought and support for the topic.Main points well developed with
high quality and quantity support. Reveals high degree of critical thinking. Essay is free of
SEC B – 2 (6%)
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distracting spelling, punctuation, and grammatical errors; absent of fragments, comma
splices, and run-ons.
0 / 100
threats to independent faced my Mariam
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few points related to threats to independence were listed.
Information provided deviates from the requiremetn. Weak conclusion. Generally
understandable, but lanugate contains frequesnt errors which distract from the
requirement. Shows limited organisation. Poor structure of presentation
Minimal acceptable. All points related to threats to independence were listed barely/not
explained / inaccurate explanaiton. Shows lack of understainding in basic topic. Weak
conclusion. Main points lack detailed development. Ideas are vague with little evidence of
critical thinking.Generally understandable, but language contains errors which detract
from the requirement. Poor structure of presentation
Acceptable. The threats to independence were stated/ breifly explained. Not related to the
given scenario. Main points are present with limited detail and development. Some critical
thinking is present.Minimal understanding of basic topic. Appropriate examples were not
provided.
Good attempt. Student had explained threats to independence. Few key points are
missing. Could have linked with the given scenario. Shows evidence of understanding of
concepts. Coverage of obvious ideas. Materials used are relevant. Conclusion in place
but key points missing. Reasonable application of knowledge.
Good. Student had explained the threats to independence. Could have been more
accurate in relating to the given scenario Major facts are understood. Reasoned argument
and sequencing. Few key points were not discussed could have improved further.
Discussion shows relationship to theory. Conclusions well developed, analytical, and
show some originality. They are thoroughly grounded in theory and/or evidence and/or
literature and use appropriate forms of conceptualisation, forming an integrated part of
overall argument and/or discussion.
Very good. Student had explained the threats to independence related to given scenario
There is room for imporvement. Detailed coverage of basic concepts/theory. Reasonable
coverage of subtle issues/theory. Main points well developed with quality supporting
details and quantity. Critical thinking is weaved into points Well informed and generally
accurate information provide. Material used is relevant. Intelligent conclusion. Good
application of knowledge. Ideas expressed in a clear and coherent manner.
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SEC B – 3 (5%)
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Excellent. Student had explained the key threats to independence faced by Maryam . All
materials used were relevant. Touches upon all relevant issues/theory. Concise analysis.
Information provided were material. There is room for improvement. Excellent conclusion.
Brings together all concepts and adds an original perspective
Outstanding. Student had evaluated the key threats to independence relating accuatedly
with the given scenario. Content indicates synthesis of ideas, indepth analysis and
evidences original thought and support for the topic.Main points well developed with high
quality and quantity support. Reveals high degree of critical thinking. Essay is free of
distracting spelling, punctuation, and grammatical errors; absent of fragments, comma
splices, and run-ons.
0 / 100
ethical issue faced by Mariam in the given scenario
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few points related to ethical issues were stated. Information provided
deviates from the requiremetn. Weak conclusion. Generally understandable, but lanugate
contains frequesnt errors which distract from the requirement. Shows limited organisation.
Poor structure of presentation
Minimal acceptable. ethical issue is written but most of the points deviates from the
requirement. Shows lack of understainding in basic topic. Weak conclusion. Main points
lack detailed development. Ideas are vague with little evidence of critical
thinking.Generally understandable, but language contains errors which detract from the
requirement. Poor structure of presentation
Acceptable. The ethical issue faced by Maryam is breifly stated. Main points are present
with limited detail and development. Some critical thinking is present.Minimal
understanding of basic topic. Appropriate examples were not provided.
Good attempt. Student had attemped explain the ethical issue faced by Maryam. Few key
points are missing. Could have linked with the given scenario. Shows evidence of
understanding of concepts. Coverage of obvious ideas. Materials used are relevant.
Conclusion in place but key points missing. Reasonable application of knowledge.
Good. Student had explained the ethical issue faced by Maryam. Could have been more
accurate in relating to the given scenario Major facts are understood. Reasoned argument
and sequencing. Few key points were not discussed could have improved further.
Discussion shows relationship to theory. Conclusions well developed, analytical, and
show some originality. They are thoroughly grounded in theory and/or evidence and/or
literature and use appropriate forms of conceptualisation, forming an integrated part of
overall argument and/or discussion.
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SEC B – 4 (5%)
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Very good. Student had explained the ethical issue faced by Maryam relating to given
scenario There is room for imporvement. Detailed coverage of basic concepts/theory.
Reasonable coverage of subtle issues/theory. Main points well developed with quality
supporting details and quantity. Critical thinking is weaved into points Well informed and
generally accurate information provide. Material used is relevant. Intelligent conclusion.
Good application of knowledge. Ideas expressed in a clear and coherent manner.
Excellent. Student had explained the key ethical issue faced by Maryam . All materials
used were relevant. Touches upon all relevant issues/theory. Concise analysis.
Information provided were material. There is room for improvement. Excellent conclusion.
Brings together all concepts and adds an original perspective
Outstanding. Student had evaluated the key issues faced by Maryam relating accuatedly
with the given scenario. Content indicates synthesis of ideas, indepth analysis and
evidences original thought and support for the topic.Main points well developed with high
quality and quantity support. Reveals high degree of critical thinking. Essay is free of
distracting spelling, punctuation, and grammatical errors; absent of fragments, comma
splices, and run-ons.
0 / 100
the stakeholders who will affected due to the given practices
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few stakeholders were generally listed. Generally understandable,
but lanugate contains frequesnt errors which distract from the requirement. Shows limited
organisation. Poor structure of presentation
Minimal acceptable.few stakeholders were generally stated, not related with the given
scenario. Shows lack of understainding in basic topic. Weak conclusion. Main points lack
detailed development. Ideas are vague with little evidence of critical thinking.Generally
understandable, but language contains errors which detract from the requirement. Poor
structure of presentation
Acceptable. Few key stakeholders were discussed. Main points are present with limited
detail and development. Some critical thinking is present.Minimal understanding of basic
topic. Appropriate examples were not provided.
Good attempt. Student had attemped state the key stakeholders. Few key points are
missing. Could have linked with the given scenario. Shows evidence of understanding of
concepts. Coverage of obvious ideas. Materials used are relevant. Conclusion in place
but key points missing. Reasonable application of knowledge.
Good. Student had stated the few key stakeholders Major facts are understood.
(70)
SCALE 8
(80)
SCALE 9
(90)
SCALE 10
(100)
SEC B – 5 (5%)
SCALE 1
(10)
SCALE 2
(20)
SCALE 3
(30)
SCALE 4
(40)
SCALE 5
(50)
SCALE 6
Reasoned argument and sequencing. Few key points were not discussed could have
improved further. Discussion shows relationship to theory. Conclusions well developed,
analytical, and show some originality. They are thoroughly grounded in theory and/or
evidence and/or literature and use appropriate forms of conceptualisation, forming an
integrated part of overall argument and/or discussion.
Very good. Student had stated the key stakeholders. There is room for imporvement.
Detailed coverage of basic concepts/theory. Reasonable coverage of subtle
issues/theory. Main points well developed with quality supporting details and quantity.
Critical thinking is weaved into points Well informed and generally accurate information
provide. Material used is relevant. Intelligent conclusion. Good application of knowledge.
Ideas expressed in a clear and coherent manner.
Excellent. Student had explained key stakeholders . All materials used were relevant.
Touches upon all relevant issues/theory. Concise analysis. Information provided were
material. There is room for improvement. Excellent conclusion. Brings together all
concepts and adds an original perspective
Outstanding. Student had explained in detail the key stakeholders and the impacts.
Content indicates synthesis of ideas, indepth analysis and evidences original thought and
support for the topic.Main points well developed with high quality and quantity support.
Reveals high degree of critical thinking. Essay is free of distracting spelling, punctuation,
and grammatical errors; absent of fragments, comma splices, and run-ons.
0 / 100
who are the people Mariam can get connected to resolve the ethical issue.
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few people were listed but not related to given scenario. Generally
understandable, but lanugate contains frequesnt errors which distract from the
requirement. Shows limited organisation. Poor structure of presentation
Minimal acceptable.few people were listed that Maryam can connet with. Shows lack of
understainding in basic topic. Weak conclusion. Main points lack detailed development.
Ideas are vague with little evidence of critical thinking.Generally understandable, but
language contains errors which detract from the requirement. Poor structure of
presentation
Acceptable. The people who Maryam connect to ethical dilemma were listed. Main points
are present with limited detail and development. Some critical thinking is present.Minimal
understanding of basic topic. Appropriate examples were not provided.
Good attempt. Student had stated few people who Maryam can connect to resolve the
(60)
SCALE 7
(70)
SCALE 8
(80)
SCALE 9
(90)
SCALE 10
(100)
SEC B – 6 (10%)
SCALE 1
(10)
SCALE 2
(20)
SCALE 3
(30)
SCALE 4
(40)
ethical dilemma. key points are missing. Could have linked with the given scenario. Shows
evidence of understanding of concepts. Coverage of obvious ideas. Materials used are
relevant. Conclusion in place but key points missing. Reasonable application of
knowledge.
Good. Student had stated the few main peope Maryam can connect with during resolving
the ethical dilemma faced by her. Reasoned argument and sequencing. Few key points
were not discussed could have improved further. Discussion shows relationship to theory.
Conclusions well developed, analytical, and show some originality. They are thoroughly
grounded in theory and/or evidence and/or literature and use appropriate forms of
conceptualisation, forming an integrated part of overall argument and/or discussion.
Very good. Student had stated the few main people who Maryam can get connect and
breifly explained. There is room for imporvement. Detailed coverage of basic
concepts/theory. Reasonable coverage of subtle issues/theory. Main points well
developed with quality supporting details and quantity. Critical thinking is weaved into
points Well informed and generally accurate information provide. Material used is
relevant. Intelligent conclusion. Good application of knowledge. Ideas expressed in a
clear and coherent manner.
Excellent. Student had stated the main people who Maryam can get connect and
explained . All materials used were relevant. Touches upon all relevant issues/theory.
Concise analysis. Information provided were material. There is room for improvement.
Excellent conclusion. Brings together all concepts and adds an original perspective
Outstanding. Student had stated the main people who Maryam can get connect and
clearly justified the reason. Content indicates synthesis of ideas, indepth analysis and
evidences original thought and support for the topic.Main points well developed with high
quality and quantity support. Reveals high degree of critical thinking. Essay is free of
distracting spelling, punctuation, and grammatical errors; absent of fragments, comma
splices, and run-ons.
0 / 100
the possible course of action that should be taken to resolve the ethical issue
Little or no relevant knowledge included in discussing the motives of earnings
management. No or minimal understanding of the key theories. Poor knowledge
application. Poor written skills-spelling, grammar construction of sentences. Poor structure
of presentation
Failed to discuss the key points related to the topic. hows minimal understanding of the
topics. Poorly presented and structured but partially. Poor structure of presentation
understandable. Meaning often unclear
Minimal acceptable. Few points were generally discussed not related to the scenario.
Generally understandable, but lanugate contains frequesnt errors which distract from the
requirement. Shows limited organisation. Poor structure of presentation
Minimal acceptable. the steps were discussed but not related to given scenario. Shows
lack of understainding in basic topic. Weak conclusion. Main points lack detailed
development. Ideas are vague with little evidence of critical thinking.Generally
SCALE 5
(50)
SCALE 6
(60)
SCALE 7
(70)
SCALE 8
(80)
SCALE 9
(90)
SCALE 10
(100)
understandable, but language contains errors which detract from the requirement. Poor
structure of presentation
Acceptable. Few actions that Maryam should follow to the resolve the issue were stated .
Main points are present with limited detail and development. Some critical thinking is
present.Minimal understanding of basic topic. Appropriate examples were not provided.
Good attempt. Few actions that Maryam should follow to the resolve the issue were breifly
explained . key points are missing. Could have linked with the given scenario. Shows
evidence of understanding of concepts. Coverage of obvious ideas. Materials used are
relevant. Conclusion in place but key points missing. Reasonable application of
knowledge.
Good. Student had stated few actions that Maryam should follow to the resolve the issue
were explained . Reasoned argument and sequencing. Few key points were not
discussed could have improved further. Discussion shows relationship to theory.
Conclusions well developed, analytical, and show some originality. They are thoroughly
grounded in theory and/or evidence and/or literature and use appropriate forms of
conceptualisation, forming an integrated part of overall argument and/or discussion.
Very good. Student had explained the actions that Maryam should follow to the resolve
the issue. There is room for imporvement. Detailed coverage of basic concepts/theory.
Reasonable coverage of subtle issues/theory. Main points well developed with quality
supporting details and quantity. Critical thinking is weaved into points Well informed and
generally accurate information provide. Material used is relevant. Intelligent conclusion.
Good application of knowledge. Ideas expressed in a clear and coherent manner.
Excellent. Student had explained the actions that Maryam should follow to the resolve the
issue in detail. . All materials used were relevant. Touches upon all relevant
issues/theory. Concise analysis. Information provided were material. There is room for
improvement. Excellent conclusion. Brings together all concepts and adds an original
perspective
Outstanding. tudent had explained the actions that Maryam should follow to the resolve
the issue in detail. and clearly justified the reason. Content indicates synthesis of ideas,
indepth analysis and evidences original thought and support for the topic.Main points well
developed with high quality and quantity support. Reveals high degree of critical thinking.
Essay is free of distracting spelling, punctuation, and grammatical errors; absent of
fragments, comma splices, and run-ons.
- Ethics and conduct of accounting profession
by Wejdan AL Yaqoobi
Ethics and conduct of accounting profession
ORIGINALITY REPORT
PRIMARY SOURCES
Ethics and conduct of accounting profession
GRADEMARK REPORT
FINAL GRADE
GENERAL COMMENTS
Instructor
RUBRIC: ECAP TAKE HOME EXAM 0 / 100