Estudio de caso 3 10 puntos La paciente M una mujer de.pdf
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Estudio de caso # 3 (10 puntos) La paciente M, una mujer de 34 aos de edad, se encuentra en estado crtico y est programada para ciruga de emergencia luego de un accidente automovilstico grave. Le han informado que sus dos hijos han muerto en el accidente. Est casi histrica y le pregunta repetidamente sobre el estado de sus hijos mientras la prepara para una ciruga de emergencia..
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Exercise 1 File IO with CSV Files 21ObjectOriented Progr.pdf
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Excel Storage Corporation You are an accountant working at.pdf
Excel Storage Corporation
You are an accountant working at Kyle & Co. Jeff Reynolds, a partner in your firm, leaves you the
following voicemail message:
The scheduling manager tells me you have some time available. We have recently been advised
that management of Excel Storage Corporation (ESC) has received an offer from Edge Capital
Partners to sell 100% of all issued and outstanding common shares. I have a meeting with
management in two weeks regarding this issue, and I havent had much time to think about this
engagement.
I have prepared some background information on the company for you to review, including
background information on the client (Exhibit I), the companys most recent internal financial
statements (Exhibit II), and the proposed share purchase agreement (Exhibit III). I also met with
ESC management earlier this month and made some notes from that meeting (Exhibit IV). They
should all be in your inbox by now.
Exhibit I
Background Information
Excel Storage Corporation (ESC) duplicates, DVDs, MP3s, and all forms of electronic files from
master copies provided by its clients. The company started operations in 2000 in the basement of
the home of part-owner, Amanda Biden. Sales increased quickly, and within one year of starting
operations the company moved into a rented space in downtown Toronto. The market that ESC
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and so on.
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venture and has always managed the sales function. In order to keep the company growing, she
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Phil is a good administrator and handles the accounting functions for the company. Amandas skills
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technology.
ESC has an October 31 fiscal year end.
Exhibit II
Internal Financial Statements
Statement of Financial Position
Exhibit II continued
Statement of Income
Exhibit II continued
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Capital assets
Future income tax asset
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incurred during a bad year in fiscal 2018. ESC expects strong future profits to be able to generate
taxable income to fully utilize the tax losses. The owners decided not to use the tax losses in the
2020 or 2019 fiscal years because they expect their marginal tax rate to increase significantly in
the near future due to significant growth in income.
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A small business bank loan and line of credit for $200,000 (presently unused) are secured by a
general security agreement, a registered general assignment of book debts, and chattel
mortgages on duplication equipment. Principal repayments on the small business loan are due as
follows during the years ended October 31:
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Excel Storage Corporation You are an accountant working at.pdf
Excel Storage Corporation
You are an accountant working at Kyle & Co. Jeff Reynolds, a partner in your firm, leaves you the
following voicemail message:
The scheduling manager tells me you have some time available. We have recently been advised
that management of Excel Storage Corporation (ESC) has received an offer from Edge Capital
Partners to sell 100% of all issued and outstanding common shares. I have a meeting with
management in two weeks regarding this issue, and I havent had much time to think about this
engagement.
I have prepared some background information on the company for you to review, including
background information on the client (Exhibit I), the companys most recent internal financial
statements (Exhibit II), and the proposed share purchase agreement (Exhibit III). I also met with
ESC management earlier this month and made some notes from that meeting (Exhibit IV). They
should all be in your inbox by now.
Exhibit I
Background Information
Excel Storage Corporation (ESC) duplicates, DVDs, MP3s, and all forms of electronic files from
master copies provided by its clients. The company started operations in 2000 in the basement of
the home of part-owner, Amanda Biden. Sales increased quickly, and within one year of starting
operations the company moved into a rented space in downtown Toronto. The market that ESC
currently serves is mainly large companies that require training programs, corporate messages,
and so on.
The company is owned equally by Amanda Biden, Phil Mills, and Beth Iskiw. Amanda started the
venture and has always managed the sales function. In order to keep the company growing, she
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Phil is a good administrator and handles the accounting functions for the company. Amandas skills
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technology.
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Exhibit II
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Statement of Financial Position
Exhibit II continued
Statement of Income
Exhibit II continued
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Future income tax asset
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incurred during a bad year in fiscal 2018. ESC expects strong future profits to be able to generate
taxable income to fully utilize the tax losses. The owners decided not to use the tax losses in the
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ksa vadeli sonular elde etmek
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Evaluate the relative responsibility of each of the following parties in the audit quality inspection
scandal by assigning a percentage to each individual. The percentages should sum to 100%.
(Note: To assist you in responding to relevant case requirements, Appendix A contains
biographical sketches of each individual whose role is discussed in detail in the case.)
David Middendorf
Brian Sweet
David Britt
Thomas Whittle
Cynthia Holder
Jeffrey Wada
Scott Marcello
APPENDIX A
Biographical Sketches of Key Individuals
Name Title/Role/Aftermath
David Middendorf KPMG National Managing Partner of Audit Quality and Professional Practice
Developed strategy for improving PCAOB inspection findings by hiring former PCAOB inspectors,
engaging a data analytics firm to predict PCAOB inspection selections, and assigning national
office personnel to monitor engagements in real time. Was the highest ranking individual aware
ofand who authorized the use of inspection selection information in 2016. Obtained the 2017
PCAOB inspection selections from Brian Sweet.
Admitted his role in the scheme after several subordinates confronted him. Terminated by KPMG
and
ultimately tried, convicted, and sentenced in September 2019 to one year and one day in prison.
As of December 2020, an appeal of his conviction is ongoing.
Brian Sweet PCAOB Associate Inspections Director from March 2014 to April 2015. Joined
KPMG as a Partner in the Department of Professional Practice: Inspections Group
Copied confidential inspection information while still employed by the PCAOB, which he later
shared upon
joining KPMG. While at KPMG, obtained additional confidential PCAOB information from Cynthia
Holder.
Entered into a plea agreement with the District Attorney and testified against Middendorf and
Wada in their trials. In November 2020, he was sentenced to time served and three years of
probation along with restitution to be determined.
David Britt KPMG Banking and Capital Markets Group Co-Leader
Became involved in the scandal in 2016 when Brian Sweet told him he had information about the
PCAOBs inspection selections. Was involved in the decision to use this information to review and
improve workpapers for selected engagements. In 2017, assigned additional resources to
engagements the PCAOB planned to inspect.
Pled guilty and was sentenced in October 2020 to six months of home confinement followed by
deportation to
his native Australia.
Thomas Whittle KPMG National Partner-in-Charge for Quality Measurement
Pressured Brian Sweet to provide the list of PCAOB planned inspections for 2015. Later involved
in obtaining 2016 and 2017 inspection information.
Pled guilty in October 2018. Sentenced to two years of probation in December 2020.
Cynthia Holder PCAOB Inspections Leader until August 2015, when she joined KPMG as
Executive Director in the Department of Professional Practice: Inspections Group
Provided confidential inspection information to Brian Sweet while still employed by the PCAOB.
After .
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generations depends on who owns the accumulated national debt. if the debt is owned internally,
then debt payment is simply a transfer of income between households in the nation in the future.
True: False If, over time, real government budget deficit remains unchanged, and national debt
continues to increase, a dollars will be spent on interest payments on the debt, and as a result,
can be spent on highways, health care, defense, and other pubilic-sector programs..
Estudio de caso Clientes en conflicto Tema Auditora Con.pdf
Estudio de caso: Clientes en conflicto
Tema: Auditora (Confidencialidad, Tergiversacin de Hechos)
Personas involucradas:
Jennifer Grace, miembro de primer ao del grupo de gestin de su firma de CPA
Tom Ward, director financiero de Fantastic Developments, Inc., un cliente
Mientras revisaba los documentos de trabajo de auditora del ao en curso de Coshocton
National Bank (CNB), la gerente de contratacin, Jennifer Grace, not algo curioso. En los
documentos de trabajo relacionados con la valoracin del prstamo, Jennifer vio que el
prstamo comercial de Fantastic Developments haba sido seleccionado al azar para su
confirmacin, pero que Fantastic no haba respondido ni a la solicitud de confirmacin inicial
ni a la segunda. El personal de auditora se deshizo de este "cabo suelto" mediante
procedimientos alternativos: examinando las cobranzas en efectivo (que se haban vuelto
algo espordicas) y dando fe de la documentacin subyacente del prstamo, incluido un
conjunto de estados financieros recientes (no auditados) que mostraban la slida posicin
financiera y la rentabilidad operativa de Fantastic. .
Jennifer not esta referencia a Fantastic Developments porque esta empresa privada tambin
era cliente de su firma. De hecho, Jennifer se haba desempeado como auditora snior en la
auditora del ao anterior de Fantastic. Saba que la empresa haba estado luchando durante
un par de aos y haba experimentado prdidas operativas recurrentes. Su conocimiento de
Fantastic no se reconciliaba con la discusin en los documentos de trabajo de auditora
relacionados con los estados financieros proporcionados al banco.
Cuando Jennifer se puso en contacto con el director financiero de Fantastic, Tom Ward, y
le pregunt sobre el cambio aparentemente milagroso de la empresa, no se comprometi ni
ayud. Tom respondi que el negocio haba mejorado. Se disculp por no llamar l mismo a la
firma de Jennifer porque haba estado muy ocupado, y luego le dijo que Fantastic haba
decidido contratar a otra firma de CPA para sus necesidades de contabilidad y auditora.
Aunque confundida, Jennifer obviamente no poda rechazar la posibilidad de que este
abrupto despido fuera una consecuencia directa de su investigacin.
Como resultado, Jennifer se pregunta si los estados financieros que Fantastic proporcion
al banco como base para una solicitud de prstamo son fraudulentos. Sin embargo, el
banco aparentemente no tiene tal sospecha.
1. identifica todos los hechos relevantes del caso
2. articula cuestiones ticas generales, incluido el alcance de la responsabilidad de Jennifer para
tomar medidas; cmo se pueden equilibrar los intereses de la empresa (y los accionistas) con los
intereses ambientales; qu obligacin tiene la empresa con las generaciones futuras y los
ciudadanos.
3. identifica a todas las partes interesadas
4. Plantea alternativas posibles y tica de cada alternativa. El artculo debe explorar las posibles
alternativas y la tica desde la Perspectiva Utilitaria, la Perspectiva de los Derechos o la
Perspecti.
Presentación simple corporativa degradado en violeta blanco.pdf
Presentación proyecto solución aforo carnaval
Lecciones 11 Esc. Sabática. El conflicto inminente docx
El conflicto en el fin del tiempo será sobre la adoración.
Más contenido relacionado
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Example 1 What is the decimal equivalent of this binary num.pdf
Example 1: What is the decimal equivalent of this binary number? 1101.01012 Example 2:
Convert this decimal example to binary. What is its binary normalized scientific notation
representation? 25.12510 Example 3: Convert Decimal 78.3310 to binary. Example 4: What is the
decimal representation of 1011.110122 ?.
Examine the lily flower in the photo below and answer the qu.pdf
Examine the lily flower in the photo below and answer the questions.
5. Examine the lily flower in the photo below and answer the questions. ( 9 marks) (Hint: the
sepals and petals are the same colour.) a. How many of the following structures are present in the
flower? Sepal(s) Petal(s) Stamen(s) Carpels/pistil(s) b. Is the plant a monocot or dicot? c. List two
plant characteristics to justify your choice in question (b) above. d. What is the collective term for
the female structures of a flower? e. Are the flowers perfect or imperfect?.
Examine the stratigraphic columns below correlate them appr.pdf
Examine the stratigraphic columns below, correlate them appropriately, and then answer the
following EXERCISE 3 questions. 1. What kind of unconformity is present in these two sections: 2.
Which of the sedimentary rock types illustrating is most likely to be marine?... 3. How can you tell
that these rocks have not been overturned by folciing?... Correlate these stratigraphic sections
(note the presence of the unconformity)..
Examine the following table that shows two different types .pdf
Examine the following table that shows two different types (braided or meandering) of alluvial
channels which are channels that are composed of loosely consolidated sediment and can
undergo significant changes in shape because sediment is being deposited, eroded, and
transportedconstantly.6(+1) : Which type of alluvial channel above would likely result in the
formation of oxbow lakes? A. River X because it is a braided channel B. River X because it is a
meandering channel C. River Y because it is a braided channel D. River Y because it is a
meandering channel 7(+1) : Which type of alluvial channel above is primarily depositional and
deposits sediment creating the pathway for water through the landscape? A. River X because it is
a braided channel B. River X because it is a meandering channel C. River Y because it is a
braided channel D. River Y because it is a meandering channel 8(+1) : Which type of alluvial
channel above is primarily erosional and uses the power of water to cuts paths through the
landscape? A. River X because it is a braided channel B. River X because it is a meandering
channel C. River Y because it is a braided channel D. River Y because it is a meandering channel.
Examine Table 32 of BampE What is the importance of each.pdf
Examine Table 3-2 of B&E. What is the importance of each ratio and how is Apple stacking up
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Table 3-2 Comparative Ratios for Apple Inc., the Computer Hardware Industry, and the
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Examen Seis Sigma 1 En el modelo de Kano qu tipo de requ.pdf
Examen Seis Sigma
1. En el modelo de Kano, qu tipo de requisito seran las escaleras de incendios en un hotel?
A. Esperado
B. buscado
C. No es un requisito del cliente
D. Exacto/Deleitador
2. Cul de los siguientes es el objetivo clave de un proyecto Six Sigma?
A. Desarrollar una matriz para comprender el cmo y el qu de un proceso problemtico
B. Desarrollo de grficos de control detallados para procesos pticos
C. Reduccin de los costos de inversin al mismo tiempo que se mejora la calidad de los resultados
y se reduce la variacin en los procesos crticos.
3. Variacin por causa especial:
A. Solo se puede eliminar de un proceso cambiando fundamentalmente el proceso
B. Ocurre con tanta frecuencia que es difcil separarla de la variacin de causa comn que ocurre
aleatoriamente
C. Tiene una causa asignable que necesitamos trabajar para descubrir
D. Se asocia ms a menudo con aportes externos a nuestra organizacin que con nuestros
procesos internos
4. Para habilitar un proceso Six Sigma, nuestro proyecto podra tratar de eliminar.
A. Reelaboracin
B Defectos
C. Retrasos
D. Variacin
E. Todo lo anterior
5. Se debe desarrollar un Plan de Gestin del Cambio
A. Despus de la implementacin de la solucin
B. Despus de identificar la causa raz
C. Antes de la Implementacin de la Solucin
D. Despus de la Etapa de Control
6. Qu preguntas importantes debe responder un enunciado del problema de alto nivel?
A. Cul es el alcance de un problema y cul es el ahorro de costos?
B. Cul es el problema y cules son las X potenciales?
C. Qu es la queja del cliente y qu es el CTQ?
D. Cul es el problema y cul es el efecto del problema?
7. Al observar los defectos en su proceso, cul es la mejor herramienta para ayudar a decidir las
cosas ms importantes en las que concentrarse?
A. Matriz de Pugh
B. Diagrama de Pareto
C FMEA
D. Matriz de Guse y Effed
8. Rojo: el etiquetado de artculos forma parte de la siguiente herramienta
A 5S
B Kanban
C.SIPOC
D. Mapeo de corrientes de Vale
9. Cul de los siguientes se usa para desarrollar una lista extensa de ideas sobre un tema?
A. Lluvia de ideas
B. Resolucin de problemas
C. Evaluacin comparativa
D. Establecimiento de metas
10. Los lmites de control se establecen a qu desviacin estndar de la media en ambos lados:
A 3
B 8
C 2
D 4
11. Reglas en uso La regla 2 debe ser:
A. Identificar contenido
B. Guiado por un maestro
C. Directo
D. Pre-especificado
12. Los lmites de confianza son el ...................el intervalo de confianza.
A. Valores de rango dentro
B. Valores superior e inferior de
C. Especificaciones de diseo para
D. Valor predeterminado (%) de
E. Ninguna de las anteriores
13. Mapeo del proceso "como en" actual:
A. Hable con los propietarios o gerentes del proceso para comprender lo que se supone que se
debe hacer
B. Hablar con los responsables operativos de llevar a cabo el proceso ya que pueden hacer las
cosas de manera diferente a lo especificado
C. Incluir a todas las partes interesadas del proceso
Todo lo anterior
14. 5S:
A. Es un proceso y mto.
EX82 Static Bjorn and Thor are plumbers Bjorn and Thor.pdf
EX8-2 (Static) Bjorn and Thor are plumbers... Bjorn and Thor are plumbers who have been
scheduled to work on the construction of a new school building. Just before the start of the project,
Bjorn broke his arm and cannot work on the project. Now Thor has to handle his own activities as
well as Bjorn's. Level the project Gantt chart so that Thor is responsible for activities 3,4,6, and 7 .
How will the project completion date be affected?The figure to the right shows an economy's long-
run aggregate supply (LAS) curve. Suppose this economy experiences a depletion of natural
resources. Use the Line Drawing Tool to draw and label a new LAS curve that illustrates the effect
of this event. The shift in the LAS curve indicates that the economy's potential output has.
evrimii bir kitapnn geleneksel bir modele gre belirgin .pdf
evrimii bir kitapnn, geleneksel bir modele gre belirgin bir dezavantaj vardr.
rn bulunabilirlii.
toplu tama.
rn eitlilii.
esnek fiyatlandrma
rn bulunabilirlii.
toplu tama.
rn eitlilii.
esnek fiyatlandrma.
evrimii etkileimlerde bireylere salanan anonimlik gz nn.pdf
evrimii etkileimlerde bireylere salanan anonimlik gz nne alndnda, aratrmaclar, utanga bireylerin
Facebook'a kar daha olumlu tutumlara sahip olacan ve utangaln Facebook'ta geirilen zamanla
pozitif olarak ilikili olacan varsaydlar. Ayrca, utanga bireylerin, evrimd dnyada utanga olmayan
kiilerin sahip olduundan daha az arkada olduu gibi, daha az Facebook "Arkadana" sahip olacan
varsaydlar. Veriler, evrimii anketler araclyla gneybat Ontario'daki bir niversitedeki 103 lisans
rencisi zerinde toplanmtr. alma, "Katlmclar, niversitenin psikoloji katlm havuzu araclyla ie alnd.
almayla ilgilendiklerini belirttikten sonra, katlmclara almann URL'sini ve gerekli oturum ama kimlik
bilgilerini ieren bir e-posta gnderildi." Bu almann sonular tm Facebook kullanclarnn poplasyonuna
genellenebilir mi?
Doru olan ifadeleri sein. (Birden fazla doru cevap olabilir.)
C. Hayr, rencilerin Facebook'u kullanma olasl dier Facebook yelerine gre daha dktr.
B. Hayr, yalnzca ankete katlmak isteyen renciler katld.
C. Hayr, anket yalnzca genel olarak sosyal medyaya kar olumlu bir tutuma sahip olma olasl daha
yksek olan niversite rencilerine soruldu.
D. Evet, renciler rastgele seildi.
E. Evet, rencilerin ankete gnll olarak katlmalar halinde sorular drste yantlama olaslklar daha
yksektir.
F. Evet, Facebook yelerinin ou renci olduu iin renciler bir btn olarak nfusun iyi bir temsilidir.
G. Hayr, rencilerin ankette yalan syleme olasl dier Facebook yelerine gre daha fazladr.
H. Evet, yalnzca ankete katlmak isteyen renciler katld.
I. Evet, rencilerin utanga olma olasl nfusun geri kalanndan daha fazladr.
J. Hayr, renciler rastgele rnekleme alnmad.
K. Evet, gneybat Ontario niversitesinden gelen renciler, bir btn olarak rencilerin iyi birer temsilidir.
L. Hayr, anketin balants e-posta yoluyla gnderilmitir ve e-postalarn dzenli olarak kontrol edenlerin,
Facebook'a kar daha olumlu bir tutum sergileyen hevesli Facebook kullanclar olma olasl daha
yksektir.
M. Yukardakilerin hibiri.
EVOLUTION NASA tell you they need you to check for any new .pdf
EVOLUTION:
NASA tell you they need you to check for any new candidates for the orgin of life hypothesis (i.e a
new type of "woeld hypothesis") to explain what helped the original protocell survive between time
zero and LUCA? what process would you take? (hints; methods)
NASA tell you they need you to check for any new candidates for the orgin of life hypothesis (i.e a
new type of "woeld hypothesis") to explain what helped the original protocell survive between time
zero and LUCA? what process would you take? (hints; methods).
EVOLUTION turns out we are desperate to try to get life sta.pdf
EVOLUTION:
turns out we are desperate to try to get life started on another planet and your boss is considering
having you speed up the process. based on what we know from earth, and your own
understanding of the merits of each. which candidate are you sending to kickstart life. 1) RNA
prowtins or Prion - Amyloids? 2) why did you choose this? how would you support choosing this as
your candidate?
turns out we are desperate to try to get life started on another planet and your boss is considering
having you speed up the process. based on what we know from earth, and your own
understanding of the merits of each. which candidate are you sending to kickstart life. 1) RNA
prowtins or Prion - Amyloids? 2) why did you choose this? how would you support choosing this as
your candidate?.
Everett Miguel and Ramona are partners sharing income 12.pdf
Everett, Miguel, and Ramona are partners, sharing income 1:2:3. After selling all of the assets for
cash, dividing losses on realization, and paying liabilities, the balances in the capital accounts are
as follows: Everett, $50,000 Cr.; Miguel, $40,000 Dr.; and Ramona, $30,000 Cr. How much cash
should be distributed to Everett assuming that Miguel pays the deficiency? a.$50,000
b.$30,000
c.$40,000
d.$20,000.
Evale la diversificacin de Google hacia nuevos productos y.pdf
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Evaluate the implications of the suggestion to price our tic.pdf
Evaluate the implications of the suggestion to price our tickets in US dollars or euros and recomm
end the mostappropriate currency to use if possible.
Even if we imagine the Universe existing forever we can sti.pdf
Even if we imagine the Universe existing forever, we can still talk about the "end of time",
because....
A. Eventually, coordinate time will come to an end.
B. Eventually, the Universe will achieve thermodynamic equilibrium
C. Even the Dark Energy will ultimately decay away
D. Even Black Holes will ultimately evaporate.
Etkili bir liderin rol nedir A istikrar dzen ve verim.pdf
Etkili bir liderin rol nedir?
A)
istikrar, dzen ve verimlilik retmek
B)
Grevleri gerekletirmek iin kaynaklar kontrol etme
C)
ksa vadeli sonular elde etmek
D)
organizasyonun geleceini kontrol etmek ve organizasyonlarda deiimi salayanlar olarak hareket
etmek.
European Union EU and US inflation Selected Years Data b.pdf
European Union (EU) and US inflation - Selected Years Data based on OECD estimates With
respect to inflation, one could state that U.S. inflation and E.U. inflation were directly related, but
E.U. inflation was generally more than U.S. inflation. U.S. inflation and E.U. inflation were inversely
related, but E.U. inflation was generally more than U.S. inflation. U.S. inflation and E.U. inflation
were directly related, but U.S. inflation was generally more than E.U. inflation. U.S. inflation and
E.U, inflation were inversely related, but U.S. inflation was generally more than E.U. inflation. both
the United States and the European Union experienced deflation from about mid-1980 until about
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Evaluate the relative responsibility of each of the followin.pdf
Evaluate the relative responsibility of each of the following parties in the audit quality inspection
scandal by assigning a percentage to each individual. The percentages should sum to 100%.
(Note: To assist you in responding to relevant case requirements, Appendix A contains
biographical sketches of each individual whose role is discussed in detail in the case.)
David Middendorf
Brian Sweet
David Britt
Thomas Whittle
Cynthia Holder
Jeffrey Wada
Scott Marcello
APPENDIX A
Biographical Sketches of Key Individuals
Name Title/Role/Aftermath
David Middendorf KPMG National Managing Partner of Audit Quality and Professional Practice
Developed strategy for improving PCAOB inspection findings by hiring former PCAOB inspectors,
engaging a data analytics firm to predict PCAOB inspection selections, and assigning national
office personnel to monitor engagements in real time. Was the highest ranking individual aware
ofand who authorized the use of inspection selection information in 2016. Obtained the 2017
PCAOB inspection selections from Brian Sweet.
Admitted his role in the scheme after several subordinates confronted him. Terminated by KPMG
and
ultimately tried, convicted, and sentenced in September 2019 to one year and one day in prison.
As of December 2020, an appeal of his conviction is ongoing.
Brian Sweet PCAOB Associate Inspections Director from March 2014 to April 2015. Joined
KPMG as a Partner in the Department of Professional Practice: Inspections Group
Copied confidential inspection information while still employed by the PCAOB, which he later
shared upon
joining KPMG. While at KPMG, obtained additional confidential PCAOB information from Cynthia
Holder.
Entered into a plea agreement with the District Attorney and testified against Middendorf and
Wada in their trials. In November 2020, he was sentenced to time served and three years of
probation along with restitution to be determined.
David Britt KPMG Banking and Capital Markets Group Co-Leader
Became involved in the scandal in 2016 when Brian Sweet told him he had information about the
PCAOBs inspection selections. Was involved in the decision to use this information to review and
improve workpapers for selected engagements. In 2017, assigned additional resources to
engagements the PCAOB planned to inspect.
Pled guilty and was sentenced in October 2020 to six months of home confinement followed by
deportation to
his native Australia.
Thomas Whittle KPMG National Partner-in-Charge for Quality Measurement
Pressured Brian Sweet to provide the list of PCAOB planned inspections for 2015. Later involved
in obtaining 2016 and 2017 inspection information.
Pled guilty in October 2018. Sentenced to two years of probation in December 2020.
Cynthia Holder PCAOB Inspections Leader until August 2015, when she joined KPMG as
Executive Director in the Department of Professional Practice: Inspections Group
Provided confidential inspection information to Brian Sweet while still employed by the PCAOB.
After .
Evaluate the following statement explaining why our grandchi.pdf
Evaluate the following statement explaining why our grandchildren may not suffer the entire
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generations depends on who owns the accumulated national debt. if the debt is owned internally,
then debt payment is simply a transfer of income between households in the nation in the future.
True: False If, over time, real government budget deficit remains unchanged, and national debt
continues to increase, a dollars will be spent on interest payments on the debt, and as a result,
can be spent on highways, health care, defense, and other pubilic-sector programs..
Estudio de caso Clientes en conflicto Tema Auditora Con.pdf
Estudio de caso: Clientes en conflicto
Tema: Auditora (Confidencialidad, Tergiversacin de Hechos)
Personas involucradas:
Jennifer Grace, miembro de primer ao del grupo de gestin de su firma de CPA
Tom Ward, director financiero de Fantastic Developments, Inc., un cliente
Mientras revisaba los documentos de trabajo de auditora del ao en curso de Coshocton
National Bank (CNB), la gerente de contratacin, Jennifer Grace, not algo curioso. En los
documentos de trabajo relacionados con la valoracin del prstamo, Jennifer vio que el
prstamo comercial de Fantastic Developments haba sido seleccionado al azar para su
confirmacin, pero que Fantastic no haba respondido ni a la solicitud de confirmacin inicial
ni a la segunda. El personal de auditora se deshizo de este "cabo suelto" mediante
procedimientos alternativos: examinando las cobranzas en efectivo (que se haban vuelto
algo espordicas) y dando fe de la documentacin subyacente del prstamo, incluido un
conjunto de estados financieros recientes (no auditados) que mostraban la slida posicin
financiera y la rentabilidad operativa de Fantastic. .
Jennifer not esta referencia a Fantastic Developments porque esta empresa privada tambin
era cliente de su firma. De hecho, Jennifer se haba desempeado como auditora snior en la
auditora del ao anterior de Fantastic. Saba que la empresa haba estado luchando durante
un par de aos y haba experimentado prdidas operativas recurrentes. Su conocimiento de
Fantastic no se reconciliaba con la discusin en los documentos de trabajo de auditora
relacionados con los estados financieros proporcionados al banco.
Cuando Jennifer se puso en contacto con el director financiero de Fantastic, Tom Ward, y
le pregunt sobre el cambio aparentemente milagroso de la empresa, no se comprometi ni
ayud. Tom respondi que el negocio haba mejorado. Se disculp por no llamar l mismo a la
firma de Jennifer porque haba estado muy ocupado, y luego le dijo que Fantastic haba
decidido contratar a otra firma de CPA para sus necesidades de contabilidad y auditora.
Aunque confundida, Jennifer obviamente no poda rechazar la posibilidad de que este
abrupto despido fuera una consecuencia directa de su investigacin.
Como resultado, Jennifer se pregunta si los estados financieros que Fantastic proporcion
al banco como base para una solicitud de prstamo son fraudulentos. Sin embargo, el
banco aparentemente no tiene tal sospecha.
1. identifica todos los hechos relevantes del caso
2. articula cuestiones ticas generales, incluido el alcance de la responsabilidad de Jennifer para
tomar medidas; cmo se pueden equilibrar los intereses de la empresa (y los accionistas) con los
intereses ambientales; qu obligacin tiene la empresa con las generaciones futuras y los
ciudadanos.
3. identifica a todas las partes interesadas
4. Plantea alternativas posibles y tica de cada alternativa. El artculo debe explorar las posibles
alternativas y la tica desde la Perspectiva Utilitaria, la Perspectiva de los Derechos o la
Perspecti.
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Examine the stratigraphic columns below correlate them appr.pdf
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Examen Seis Sigma 1 En el modelo de Kano qu tipo de requ.pdf
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EVOLUTION NASA tell you they need you to check for any new .pdf
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Evaluate the implications of the suggestion to price our tic.pdf
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Even if we imagine the Universe existing forever we can sti.pdf
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European Union EU and US inflation Selected Years Data b.pdf
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Evaluate the relative responsibility of each of the followin.pdf
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Evaluate the following statement explaining why our grandchi.pdf
Estudio de caso Clientes en conflicto Tema Auditora Con.pdf
Estudio de caso Clientes en conflicto Tema Auditora Con.pdf
Último
Presentación simple corporativa degradado en violeta blanco.pdf
Presentación proyecto solución aforo carnaval
Lecciones 11 Esc. Sabática. El conflicto inminente docx
El conflicto en el fin del tiempo será sobre la adoración.
Compartir p4s.co Pitch Hackathon Template Plantilla final.pptx-2.pdf
En la ciudad de Pasto, estamos revolucionando el acceso a microcréditos y la formalización de microempresarios informales con nuestra aplicación CrediAvanza. Nuestro objetivo es empoderar a los emprendedores locales proporcionándoles una plataforma integral que facilite el acceso a servicios financieros y asesoría profesional.
p4s.co Ecosistema de Ecosistemas - Diagrama.pdf
Ofrecemos herramientas y metodologías para que las personas con ideas de negocio desarrollen un prototipo que pueda ser probado en un entorno real.
Cada miembro puede crear su perfil de acuerdo a sus intereses, habilidades y así montar sus proyectos de ideas de negocio, para recibir mentorías .
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