Auditing Assignment: Billing and Associates

Added on - 03 Jun 2020

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Auditing
Table of ContentsIntroduction.........................................................................................................................................3Part A1.................................................................................................................................................3Part A2.................................................................................................................................................3Part A3.................................................................................................................................................4Conclusion............................................................................................................................................4References............................................................................................................................................5
IntroductionAuditing is a systematic process of inspection of quality, process, records to ensurestandards set by government bodies. It is essential for a business organization is to follow allthe guidelines strictly which crate an ideal image. The present report based on Billing andAssociates which is an experienced firm in the conducting audit (Smith-Lacroix and et. al.,2012). The report will explain about the different types of rules and regulation inpharmaceutical industry regrading environment protection and other aspects.Part A1Today customer is more aware towards environment protection and climate issues whichcreate a needs for developing business in sustainable way. Therefore, Pharmaceutical Ltd. Isto follow all ethical principles which are mentioned below:Developing integrated environment management system at their workplace:As a pharmacompany needs to design their own integrated environment management practices whichmeet the international standards (ISO) 14000 series which prevent major negative impact oftoxic and other harmful gases (Ni,Yu and Xia, 2014).Adoption pollution prevention:This is another ethical consideration which is related with themaking various pollution control techniques at workplace and sounding environment. Forexample, Pharmaceutical Ltd. required that to minimise the use of harmful material in theirproduction process. On the other hand, Environment and pollution Act, they should bedeveloping guidelines and overcome negative impact on climate.Use of clean manufacturing practices:This is another principle where cited firm required thatto follow all guidelines which meet the international standards (ISO) 9001 goodmanufacturing practices which create an ideal image in the market (e Costa, and et. al., 2012).Recycling and reusing materials:There are various methods and approaches can be used bythe cited firm in order to follow the guidelines of Environment Protection Agency.Pharmaceutical Ltd. Needs to use their existing waste through recycling process whichhaving a positive impact on environment.Part A2The auditor of Billing and Associates identify various errors and weakness which requiredthat to minimise the higher authorities. At the time of examine all accounts and financial
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