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Bank of America's diversity and inclusion efforts include creating more than 200 Employee Networks. There are networks for women, blacks, Hispanics, LGBT, and intergenerational employees. These networks allow members to connect with others who have a similar dimension of diversity and helps employees to feel included, leading them to stay at Bank of America longer than one might expect. Increased quality of team problem solving Enhanced breadth of understanding in leadership positions Reduced costs from turnover, absenteeism, and lawsuits After Intel realized that its diverse employees were leaving the company at a higher rate than others, they made a plan to recruit, train, and retain female and underrepresented engineers and computer scientists. Intel's efforts allow them to .

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Avery Company has the following projected costs for manufacturing and selling and administrative expenses: (click the icon to view the projected costs.) Prepare a echedule of cash payments for Avery for January, February, and March. Determine the balances in Prapaid Property Taxes, Accounts Payable, and Ueilites Payable s5 of March 31. (Assume the company started eperations in January. If an input fiold is not used in the tabie leave the input field emply: do not enter a zeto.) Data table as: in Prepaid Property Taxes, Acc the table leave the input field el All costs are paid in month incurred except: direct materials, which are paid in the month following the purchase; utilities, which are paid in the month after incurred; and property taxes, which are prepaid for the year on January 2. The Accounts Payable and Utilities. Payable accounts have a zero balance on January 1. Cwmen Company has the following projected costs for manulacturing and selling and administrative expenses: (Cick the icon to view the projected costs.) Propere a schedule of cash payments for Carmen for January, February, and March. Determine the balances in Prepaid Property Taxes, Acocunts Payabio, and Ubities Payabie as of March 31. (Assume the company started operations in danuary. If an input field is not used in the table leave the input field empty; do not enter a zera.) odocs example .

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Avertatve Mating: Aucration mating is a novrandom matifs fattero where individali with tinita cenotypts avelier phenotypes mate with one ancther more frequently thw what mold be expected iedet. a rasom mating pattern. Researchen suipins thin copic colected data in eye colon of ing icandinalian while tolution tepreient femaie eve colori. For timplicity we cely ncluae beterocesual rebationips in this eaerise. AReund any numerinat anwers zo 4 dercimal ploces if pessibie.) a) What is the arobability that a randonily choseo inale reppondert oc his partner has slue eres? b) What is the conobdinity that a randomiv chyen femaie rempondent ham blue eyes given that her partnen has clue ever? c) What is the probabilitu that a nandentw choren fernale renpendent has ble epes ghem that her partner has brens eyel d) What is the senbablitv of a randsmly chosen female respondent has blue eyes gives that her partver tas grevn eyes? e) Dees it abpear that the eye cotors of male respondents and their parthers are independent: Gapian. .

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ave recently taken the test. (Round your probabilities to three decimal places.) (a) What is the probability that exactly 1 received a special accommodation? (b) What is the probability that at least 1 received a special accommodation? (c) What is the probability that at least 2 received a special accommodation? the average time allowed the 20 selected students to be? (Round your answer to two decimal places.) hr .

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Auditors may use analytical procedures to collect audit evidence. Analytical procedures help the auditors to have a better understanding the business, in which enable the auditors to design the nature, timing and extent of audit procedures. However, auditors need to understand that, in order to use the analytical procedures that gives precision and accurate information, they need to consider the factors that may affect the precision of the analytical procedures. Required: Discuss the FOUR (4) factors that affect the precision of the analytical procedures. .

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auditing c) When auditing the client's company, the extemal auditor should be familiar with the proper design and use of documents and records in order to access the internal control reliability. Assume you are an auditor and you are currently auditing Lappy Sdn. Bhd. You have identified several issues while performing the audit. Sarah the clerk who handles the client's files went for one-month unpaid leave while the customer invoices are not arranged in a file accordingly. It was a messy situation and you are unable to track the invoices. When you requested for the invoices from the other colleagues they were unsure about it as Sarah was the only one who handles the documentation part. While auditing the customer payment documentation you also realise that resit was not issued immediately to customers who made payment. Resit were issued to customer long after payment is received: Another very obvious issue you notice was that most the internal documents were without signature or sign of approval by relevant personnel. equired: s an auditor, provide five suggestions to Lappy Sdn. Bhd. on improving the control over cuments and record keeping. (5 marks) .

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Aubey Aircraft recently announced that its net income increased sharply from the previous year, yet its net cash flow from operations declined. Which of the following could explain this performance? The company's depreciation and amortization expenses declined. The company's interest expense increased. The company's expenditures on fixed assets declined The company's operating income declined. The company's cost of goods sold increased .

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audited financial U.S. Dist. Lexis 6444 (United States District Court for chapter? H. Rosenblum, Inc. v. Adler, 461 A.2d 138 , statements (864) the District of Maryland) 1983 N.J. Lexis 2717 (Supreme Court of New Jersey) iform Securities 51.3 Accountant's Liability to Third Party Giant 51.4 Ultramares Doctrine Texscan Corporation (TexsAct (873) Stores Corporation (Giant) hired Touche Ross \& Co. can) was a corporation located in Phoenix, Arizona. qualified opinion (Touche), a national CPA firm, to conduct audits of the The company was audited by Coopers \& Lybrand (863) company's financial statements for 2 years. Touche (Coopers), a national CPA firm that prepared audited rk product gave an unqualified opinion for both years. Touche was financial statements for the company. The Lindmmunity (875) unaware of any specific use of the audited statements ner Fund, Inc., and the Lindner Dividend Fund, Inc. by Giant. After receiving copies of these audited finan- (Lindner Funds), were mutual funds that invested in cial statements from Giant, Harry and Barry Rosenblum securities of companies. After receiving and reviewing (Rosenblums) sold their retail catalog showroom business the audited financial statements of Texsean, Lindner to Giant in exchange for 80,000 shares of Giant stock. Funds purchased securities in the company. ThereafOne year later, a major fraud was uncovered at Giant ter, Texsean suffered financial difficulties, and Lindner that caused its bankruptey. Because of the bankruptey, Funds suffered substantial losses on its investment. the stock that the Rosenblums received became worth- Lindner Funds sued Coopers, alleging that Coopers was less. In conducting Giant's audits, Touche had failed negligent in conducting the audit and preparing Texsto uncover that Giant did not own certain assets that can's financial statements. Can Coopers be held liable appeared on its financial statements and that Giant had to Lindner Funds for accounting malpractice unde omitted substantial amounts of accounts payable from the Ultramares doctrine, Section 552 of the Restate its records. The Rosenblums sued Touche for accounting ment (Second) of Torts, or the foreseeability standard malpractice. Is Touche liable for accounting malpractice Lindner Fund v. Abney, 770 S.W.2d 437, 1989 Mo. Aps under any of the 3 negligence theories discussed in this Lexis 490 (Court of Appeals of Missouri) misrepresentation money lost by the he audit report pre- .

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At Wilson hospital, there is no security guard in the Emergency Department's waiting room. Some staff forget to wear their identification badge, and there are no signs or locks preventing the public to enter the treatment area. There is an incident where a patient presents themselves to the ER and is under the influence alcohol. The staff staff do not have the proper training to handle the patient. .

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At the beginning of the year, William bought a bond of Zync Corporation at $950 par value. Zync pays interest at the beginning of each year at 5%. The initial investment by William and the receipt of interest at the beginning of every year are examples of a(n) _____ and a(n) _____, respectively answer choices: ordinary annuity, annuity due lump sum payment, ordinary annuity Lump sum payment, annuity due annuity due, lump sum payment .

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At the beginning of current year, Jade Company showed the following shareholders' equity: All of the outstanding and treasury shares were originally issued for P 11 per share. The treasury shares were reacquired in the previous year. During the current year, the following events or transactions occurred relating to shareholders' equity: 1. February 15 -issued 40,000 shares for P 12.50 per share 2. June 15-declared a cash dividend of P0.20 per share to shareholders of record on April 1 and payable on April 15. This was the first dividend ever declared. 3. September 15-the president retired. The entity purchased from the retiring president 100,000 shares for P 13.00 per share which was equal to market value on this date. These shares were cancelled. 4. December 15- declared a cash dividend of P 0.20 per share to shareholders payable in early part of next year. 5. On December 31 , the entity is being sued by two separate parties for patent infringement. The management and legal counsel share the following opinion regarding these suits: Suit #1 #2 Required: 1. Prepare journal entries to record the transactions. 2. Prepare Statement of Changes in Equity. .

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