Selasa, 30 Desember 2014

TUGAS 5 (KELOMPOK)

TUGAS 5 : TUGAS KELOMPOK (ARTIKEL BHOPAL UNION CARBIDE)

Group Name : Unqualified Opinion
Reason :
Opinion is given when the audit was conducted in accordance with auditing standard, auditor found no material errors overall financial statement or not there is a deviation from generally accepted accounting principles (GAAP).
We chose this name because the Unqualified Opinion given meaningful financial statements have been implemented and in accordance with auditing standards and it was very good.
Members of the group :
1.      Della Irfianis (21211825)
2.      Dika Aryani ( 22211075)
3.      Elizen Bunga ( 22211409)
4.      Mita Kurniasih (24211511)
5.      Sofiyasmin Ramadani (26211846)

Problem Cases Bhopal Union Carbide
1.      What are the ethical issues raised by this case?
Answer:
Ethical Issues:
a) Company Manager gave less guidance to the community around the factory of pesticides so that many residents who build shacks around the plant.
b) Chairman eliminate money for a few years.
c) The shareholders was angry because they had suffered losses of more than $1 billion.

2.      Did the legal doctrine of "limited liability" apply to protect shareholders of Union Carbide Corporation (U.S.)?
Answer:
Not applied to protect shareholders because the company’s debt was swelling up to $1 billion and this causes the shareholders had suffered losses. Because the company managers had failed to warn them of the risk at the indian plant.

3.      Were  the Indian operations, which were being overseen by the managers of Union Carbide Corporation (U.S.), in compliance with legal or moral or ethical standards?
Answer:
Not appropriate because the company Union Carbide India Ltd. has not met legal and ethical standards that have been set by the parent company. Therefore, many incident that occured at the plant due to undesirable omission of employees and the lack of training provided and because a majority of the employees of the illiterate so don't know the dangers of pesticides used.

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