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7. The audit report on General Motors for 2008 issued by Deloitte & Touche included the following statement: “The corporation's recurring losses from operations, stockholders' deficit, and inability to generate sufficient cash flow to meet its obligations and sustain its operations raise substantial doubt about its ability to continue as a going concern.” Are you surprised to learn of this going-concern alert at a company such as General Motors? What signs might the auditors look for prior to issuing their report on the 2009 financial statements that help them reevaluate the going-concern assessment? 8. Do you think the concept of materiality is incompatible with ethical behavior? Why or why not? 9. Distinguish between an auditor's responsibilities to detect errors, illegal acts, and fraud. What role does materiality have in determining the proper reporting and disclosure of such events? .
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© 2023 McGraw Hill, LLC. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution permitted without the prior written consent of McGraw Hill, LLC.
Because learning changes everything.®
Learning Objectives
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© 2023 McGraw Hill, LLC. All rights reserved. Authorized only for instructor use in the classroom. No reproduction or further distribution permitted without the prior written consent of McGraw Hill, LLC.
Because learning changes everything.®
Learning Objectives
L O 5-1: Distinguish between audit requirements for errors, fraud, and illegal acts.
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Auditing of internal control over financial reporting.
Assessing and responding to risks of material misstatements.
Performing audit sampling procedures.
Auditing of estimates.
Auditing fair value measurements and disclosures.
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© McGraw Hill, LLC
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What, if any, is the ethical dilemma in this situation?
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The document discusses restoring public trust in corporate reporting. It proposes a three-tiered model for corporate transparency consisting of global accounting standards, industry standards, and company-specific information. Recent scandals have undermined trust in executives, boards, auditors, and analysts that produce corporate information. To rebuild trust, all participants must embrace transparency, accountability, and integrity. New technologies like XBRL can improve access and analysis of reported information across the three tiers. The future of corporate reporting relies on cooperation across industries to establish comprehensive transparency standards.
Week 1 audit and assurance services
This document discusses the role and responsibilities of auditors. It begins by asking introductory questions about how the audit role is understood, whether there are conflicts in market perceptions of accountant services, what an audit is, and what an auditor's role entails. It then discusses a scenario where an investor believes an auditor's clear report means there is no risk of losing money in a company. The document provides comments on this statement and outlines key aspects of auditing like enhancing credibility but not guaranteeing future viability or guaranteeing efficiency. It also lists some common misconceptions about auditor responsibilities.
Mcclain Plastics
Here is a draft audit risk assessment report on Telstra Corporation Limited:
Audit Risk Assessment of Telstra Corporation Limited
Introduction
This report presents an audit risk assessment of Telstra Corporation Limited, one of Australia's largest telecommunications companies. The assessment identifies key risk areas that could impact the accuracy and reliability of Telstra's financial statements.
Industry Risks
As a telecommunications provider, Telstra faces risks common to the industry such as rapid technological changes, intense competition, and regulatory changes. These risks could impact Telstra's financial position and performance.
Audit Risk Model
The audit risk model identifies major risk areas for Telstra based on inherent, control, and detection risk. Key risks are discussed below.
Investor Day 2013: Global Strategy in Analytics
Aimia's global strategy focuses on data analytics at its core. It leverages four key assets: data, value-added IP, track record of impact, and customer centricity. Aimia has experience providing loyalty analytics in fast-moving retail, demonstrating strengths in areas like improving retailer performance and connecting different data sources. Looking forward, Aimia aims to compete in customer-centric analytics, loyalty program management analytics, business intelligence powered by customer data, and data/channel monetization.
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Abraham Lincoln Vampire Hunter, The Babadook, Cabin Fever, and Dead Snow (A, B, C, D for short). The following table gives the preference schedule for the election.
Number of voters
10
7
5
5
4
1
st
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D
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C
B
2
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D
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Tasks:
Using the Argosy University online library resources, prepare a 4- to 5-slide, APA-formatted Microsoft PowerPoint presentation that includes responses to Part 1 and Part 2.
Part 1
Use scholarly sources to compare any two of the following interviewing methodologies:
Structural interviews
Inferential interviews
Behavioral interviews
Cognitive interviews
Clearly define each methodology chosen and examine in what situations it may be appropriate.
Part 2
Explore the components of statement analysis—a complex skill that can help you determine the level of deception in a witness's or a suspect's statement. Identifying deception leads one to dig deeper, investigate further, and ask more, often difficult, direct questions.
Instructions
Consider the following example of a statement and its component:
Statement
Statement Component
"Decided to go for a walk. Got out there. Umm . . . stood for a few moments and received a page from home. Something was going on at home. Let's go back and make a phone call and see what's going on.
Parts of speech, specifically missing pronouns
Analyze the following statements and identify as many applicable components of statement analysis as you can attribute to the deception:
"Got approached by a gentleman asking for money. When I addressed him, I was struck in the rear and knocked to the ground. Struggled with him. There was a shot that went off. Struggled with him, and there was another shot that went off. That was the shot that hit me."
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What, if any, different analysis techniques might a psychologist use when assisting the defense versus assisting the prosecution?
Why would the items being investigated be important to the defense or to the prosecution?
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BitLocker
BitLocker To Go
File encryption via Encrypting File System (EFS)
Folder encryption via EFS
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Which form of encryption would ensure the spreadsheet is always stored on the disk in encrypted format? More than one form may be correct.
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Write
a 700- to 1,050-word paper on child abuse reporting issues and resources.
Describe
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Families or individuals will not agree to receiving help
The child is in further danger due to reporting an incident
Provide
an explanation to the following:
Other implications resulting from reporting abuse
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Who has this health issue?
How do you get this health issue? (Key factors: genetic, lifestyle choices, environment)
How do you prevent this health issue? (Key methods: What are the top three ways?)
How do you treat this health issue? (Key methods: What are the two treatments?)
Now pick your 20 plants for your annotated bibliography (below)
Annotated literature review with 20 plants and 20 different sources in APA forma
A project with a diary or journal of your process.
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In each case, make sure to also explain the given philosopher’s views on the nature of man. Discuss it in detail!
Identify one (1) modern situation in the world where these issues are significant
•Chapter 23 (pp. 742-755); Rubens; Poussin; Moliere; royalty using the arts; review the Week 2 “Music Folder”
Explore:
The Arts and Royalty
•Rubens and Poussin at
http://www.visitmuseums.com/exhibition/from-baroque-to-classicism-rubens-poussin-and-17th-85
and
http://www.wga.hu/frames-e.html?/bio/p/poussin/biograph.html
Philosophers Debate Politics
•Chapter 24 (pp. 776-7; 803-805)
•Hobbes: text at
http://oregonstate.edu/instruct/phl302/texts/hobbes/leviathan-contents.html
summary at http://plato.stanford.edu/entries/hobbes-moral/; also
http://jim.com/hobbes.htm
•Locke: text at
http://www.thenagain.info/Classes/Sources/Locke-2ndTreatise.html
General background of the concept at
http://www.digitalhistory.uh.edu/teachers/lesson_plans/pdfs/unit1_12.pdf
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. You should back this up with
one
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·
Kantianism
·
Act Utilitarianism
·
Rule Utilitarianism
·
Social Contract
·
Virtue Ethics
It would be in the best interests of society if the government constructed a DNA database of every resident and made the database available to medical researchers and police agencies.
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Using the library, Internet, or any other available materials, discuss the process of a death notification.
Give a rationale for why the immediate family is notified before the media.
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A crisis presents the ultimate communication test for managers and leaders. Careful coordination is required to assess the situation, prioritize critical issues, collect relevant information, and create an effective communication plan. Above all, open, consistent, and candid communication is key.
1. Identify a company that has or is currently experiencing a crisis.
2. Evaluate the crisis situation, including its ethical implication.
3. Judge the effectiveness of the organization’s communication approach (reactive, proactive, candid, and/or utilizing the media to deliver clear messages to their audiences)?
4. What values and actions are being communicated?
5. Develop a recommendation for what the organization could have done differently to better manage the situation and their reputation.
Organizations to Consider (Please refrain from using Toyota due to our Week 9 discussion):
• British Petroleum
• Carnival Cruise Line
• General Motors
• The National Football League
Research Resources:
• WSJ – use the link on the left-hand side menu bar of your course
• Yahoo Finance
• CNBC
• MarketWatch
Integrative Case Grading Criteria:
Please Note: The total paper length is 3 - 5 pages.
1. Provide an overview of the organization’s crisis situation and the ethical implications. (15% weighting)
Consider the organization’s mission, vision, values, and culture.
2. How well did the organization communicate during the crisis? (35% weighting)
Did the organization authentically acknowledge and own their contribution to the situation?
Did the leaders demonstrate candor?
Did they effectively use the media to deliver key messages?
Did they share good and bad news?
Did they exhibit consistent and believable communication?
Did they involve employees and customers in the communication effort?
Were their actions aligned with mission and values?
3. What recommendations would you make to improve the communication approach? (40% weighting)
Consider crisis communication techniques, communication best practices, and ethical responsibilities.
4. Writing clarity, logic, mechanics, and formatting. (10% weighting)
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"a cruel, crazy, mad, hopeless panic possesed them... the heat was awful... the men were exausted-their mouths gasped, their lips cracked and blackened with the powder of the cartridges they had bitten off in the battle, their eyes staring in frenzy."
-Representative albert riddle, observing the first battle of the bull run
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b)couragous confederate soldiers
c)retreating union soldiers
d)civilians fleeing to Washington, D.C.
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A criminal justice professional gathers information through effectiv.docx
A criminal justice professional gathers information through effective interviews and interrogations. Ineffective victim or suspect interviews or interrogations can cost an investigator a case, and understanding the difference between an interview and an interrogation is critical in selecting an appropriate approach for a specific situation. Interviews and interrogations are dynamic, evolving situations, and developing interviewing and interrogation skills takes time and practice. Interrogation involves an accusatory, persuasive approach. Effective interviewers have the ability to quickly establish rapport with their subjects and gain complete, concise, and accurate information about crimes, additional witnesses, and suspects. Building rapport early helps take down barriers to open and clear communication, which is critical in conducting interviews and interrogations.
Submission Details:
By
Fri
day, January 16, 2015
, in a minimum of 250 words, post your answers to the following:
What are the qualities of an effective interviewer and interrogator?
What are the purposes of interviews and interrogations?
What is the difference between an interview and an interrogation?
What is D. K. Berlo's communication process? How does it apply in the criminal justice field?
What is a purposeful interview?
Discussion Grading Criteria and Rubric
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A consumer advocacy group claims that the mean amount of juice in a .docx
A consumer advocacy group claims that the mean amount of juice in a 16 ounce bottled drink is not 16 ounces, as stated by the bottler. Determine the conclusion of the hypothesis test assuming that the results of the sampling lead to rejection of the null hypothesis.
A. Conclusion: Support the claim that the mean is equal to 16 ounces.
B. Conclusion: Support the claim that the mean is greater than 16 ounces.
C. Conclusion: Support the claim that the mean is not equal to 16 ounces.
D. Conclusion: Support the claim that the mean is less than 16 ounces.
Question 4 of 40
0.0/ 2.5 Points
A consumer group claims that the mean running time for a certain type of flashlight battery is not the same as the manufacturer’s claims. Determine the null and alternative hypotheses for the test described.
A.
H
0
: µ = Manufacturer’s claims H
a
: µ < Manufacturer’s claims
B.
H
0
: µ = Manufacturer’s claims H
a
: µ
¹
Manufacturer’s claims
C.
H
0
: µ = Manufacturer’s claims H
a
: µ > Manufacturer’s claims
D.
H
0
: µ
¹
Manufacturer’s claims H
a
: µ = Manufacturer’s claims
Question 5 of 40
0.0/ 2.5 Points
A researcher claims that the amounts of acetaminophen in a certain brand of cold tablets have a mean different from the 600 mg claimed by the manufacturer. Test this claim at the 0.02 level of significance. The mean acetaminophen content for a random sample of n = 41 tablets is 603.3 mg. Assume that the population standard deviation is 4.9 mg.
A. Since the test statistic is greater than the critical z, there is sufficient evidence to accept the null hypothesis and to support the claim that the mean content of acetaminophen is 600 mg.
B. Since the test statistic is greater than the critical z, there is sufficient evidence to reject the null hypothesis and to support the claim that the mean content of acetaminophen is not 600 mg.
C. Since the test statistic is less than the critical z, there is sufficient evidence to reject the null hypothesis and to support the claim that the mean content of acetaminophen is not 600 mg.
D. Since the test statistic is greater than the critical z, there is insufficient evidence to reject the null hypothesis and to support the claim that the mean content of acetaminophen is not 600 mg.
Question 6 of 40
0.0/ 2.5 Points
In 1990, the average duration of long-distance telephone calls originating in one town was 9.3 minutes. A long-distance telephone company wants to perform a hypothesis test to determine whether the average duration of long-distance phone calls has changed from the 1990 mean of 9.3 minutes. Formulate the null and alternative hypotheses for the study described.
A.
H
o
: µ = 9.3 minutes H
a
: µ < 9.3 minutes
B.
H
o
: µ = 9.3 minutes H
a
: µ > 9.3 minutes
C.
H
o
: µ = 9.3 minutes
H
a
: µ
¹
9.3 minutes
D.
H
o
: µ
¹
9.3 minutes H
a
: µ = 9.3 minutes
Question 7 of 40
2.5/ 2.5 Points
A skeptical paranormal researcher claims that the proportion of Americans that have.
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