Or worse, auditor stated in the report that entity is financial sound when its not the case in actual.
Familiarity threat arises when auditor due to the nature of relation with the other party become too sympathetic that it compromised the objective requirement of code.
In this vein, principals described their approaches to pressuring teachers to leave.
Similarly, in a study of the pilot of a new teacher evaluation system in Chicago, 39 principals were interviewed in 2008-09 (with no overlap in the principals from the study described above) (Sartain, Stoelinga, and Brown 2009).
, under a separate arrangement auditor gave the evaluation of internal control system as effective.
Now during the audit it is found internal control system is not that effective as was expected.
Albany returns to start a new school year to find that she has been assigned to room 411, four flights up in a building with an elevator that rarely works. Albany, and her schedule requires that she walk up the stairs several times throughout the day. Mitchell, who has been teaching 8th grade for 14 years, is informed that he has been assigned to teach 1st grade. Dale, the school’s principal, sits in the back of Ms.
Such obstructions are called threats to fundamental principles.
Although threats can make many different shape but broadly they can be classified in FIVE categories: Self-interest threat arises when stake of auditor or stake of any immediate or close family member of auditor is involved in the entity and thus he might cause the auditor to violate multiple ethical requirements.
What is striking about harassing supervision is how openly principals talk about it.
In a study of Chicago principals conducted in 2008-09, 37 of the 40 principals who were interviewed described engaging in harassing supervision, though no question in the interview protocol focused directly on it.
As new evaluation is suggesting otherwise basically nullifying previous evaluation of the same person.