Having read the cases assigned for Chapter 3 please explain how Hallib.docx
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Having read the cases assigned for Chapter 3 please explain how Halliburton's corporate governance was structured that permitted the improper recognition of revenue. Discuss whether the audit committee acted appropriately in protecting Menendez and whether Menendez acted ethically by whistleblowing against Halliburton. .
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he IAASB recently revised its standards related to audit reporting. ISA 700 (Revised), Forming an Opinion and Reporting on Financial
Statements,
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LOADING...
(Click the icon to review the revised Basis for Opinion and Auditor's Responsibilities for the Audit of the Financial Statements paragraphs.)
...
Question content area top right
Part 1
Read the requirements
LOADING...
.
LOADING...
(Click the icon to view the Basis for Opinion and Auditor's Responsibility sections in the standard unmodified opinion audit report example for a nonpublic company.)
LOADING...
(Click the icon to view the Basis for Opinion section in the standard unmodified opinion audit report example for a public company.)
Question content area bottom
Part 1
Requirement a. How does the information in the IAASB's revised paragraphs compare to the information in the Basis for Opinion and Auditor's Responsibility sections in the standard unmodified opinion audit report example for a nonpublic company? (Select all that apply.)
A.
The ISA report explicitly notes that the auditor is not providing an opinion on internal control. The unmodified opinion audit report for nonpublic entities does not include similar disclosures.
B.
The ISA report includes a statement containing the auditor's conclusion that the audit evidence obtained provides a basis for the opinion issued. The unmodified opinion audit report for nonpublic entities does not include similar disclosures.
C.
While the wording differs between the two reports, both the ISA report and the unmodified opinion audit report for nonpublic entities recognize that the audit entails the performance of procedures to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud.
D.
The unmodified opinion audit report for nonpublic entities notes that the audit was conducted in accordance with ISA standards rather than U.S. GAAP.
E.
The ISA report includes a sentence explicitly stating that the auditor is independent and that the auditor has complied with the IESBA Code.
F.
The ISA report notes that the audit was conducted in accordance with ISA standards rather than U.S. GAAS.
G.
While most of the auditor's responsibility paragraph is similar between the two reports, the unmodified opinion audit report for nonpublic entities includes an additional sentence indicating that the risk of not detecting a material misstatement arising from fraud is greater than the risk arising from an error due to the possibility of forgery or collusion, override of controls, intentional omissions of data, or misrepresentations.
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LOADING...
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Part 1
Read the requirements
LOADING...
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LOADING...
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(Click the icon to view the Basis for Opinion section in the standard unmodified opinion audit report example for a public company.)
Question content area bottom
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A.
The ISA report explicitly notes that the auditor is not providing an opinion on internal control. The unmodified opinion audit report for nonpublic entities does not include similar disclosures.
B.
The ISA report includes a statement containing the auditor's conclusion that the audit evidence obtained provides a basis for the opinion issued. The unmodified opinion audit report for nonpublic entities does not include similar disclosures.
C.
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Given the following game tree and assuming that MAX makes the first move, use the Minimax Search algorithm to:
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Given that x has a Poisson distribution with = 1.6 , what is the probability that x = 0 ? P ( 0 ) (Round to four decimal places as needed.)
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