Auditing and Accounting Cases Investigating Issues of Fraud and Profes (2).docx

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The auditor of BLMIS, David Friehling, failed to uphold the fundamental principles governing an audit by not exercising due care or maintaining professional skepticism. He disregarded his responsibility to independently verify BLMIS's assets, review revenue sources, examine bank accounts, verify liabilities, or confirm the purchase and custody of securities. Additionally, Friehling and his relatives had personal accounts with BLMIS, compromising his independence. In summary, Friehling showed a lack of intent to properly audit BLMIS and gather sufficient evidence, violating several key audit principles.

Formation

Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th
Edition
Case 2.6 Page 78
1. Refer to the fundamental principles governing an audit. Under the respon-sibilities principle,
auditors are required to exercise due care and maintain professional skepticism throughout the
audit. Based on the case information, discuss the ways in which the BLMIS auditor, David
Friehling, disregarded his responsibility to uphold the fundamental principles governing an audit
Solution
Based on the facts of the case, due care was not exercised by the auditors.
Auditors failed to conduct independent verification of BLMIS assets, review material sources of
BLMIS revenue, examine bank account through which client funds flowed, verify liabilities
related to client accounts or verify the purchase and custody of securities by BLMIS. This all
shows a lack of intent on part of the auditors to gather and evaluate evidence to provide an
opinion. Hence, they did not fulfill the Responsibilities principle. The auditor and/ or his
relatives had accounts with BLMIS showing lack of professional independence as well.

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Based on differences in electronegativity, how would you characterize the bonding in sulfur dioxide, SO2? Essay answers are limited to about 500 words (3800 characters maximum, including spaces). 3800 Character(s) remaining Solution The atom with less electronegative is central atom and the atoms with more electronegtive are terminal atoms. So, Sulphur with less electronegative is central atom and Oxygens are terminal atoms. S ( Z = 16 ) 1st excited state electronic configuration is, 1s2 s2 2p6 3s2 3p3 3d1 S in its first exicted state undergoes sp2 hybirdisation due ot which it has 1 paired sp2 hybrid orbital and 2 unpaired sp2 hybrid orbitals. And also S has one p and one d orbital with unpaired electrons. O (Z = 8) E.C is 1s2 2s2 2p4 Each O has two unpaired electrons in its valence shell. The each sp2 unpaired hybrid orbital of S overlaps with one of the unpaired p - orbital ofeach oxygen along the internuclear axis to form single S - O sigma bond with each Oxygen. The reamining unpaired pure p-orbitals of S overlaps with unpaired p - orbital of each oxygen perpendicular to the internuclear axis to form one pi bonds with each oxygen. Still S ia remained with one lone pair of electons. Due to this SO 2 is in bent shape and has the bond angle < 120 0 .

Based on differences in electronegativity- how would you characterize.docx

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Balance the redox reaction by inserting the appropriate coefficients. redox reaction: | Fe3+ + NO + H2O- Fe2+ + H+ + No; Solution Fe in Fe+3 has oxidation state of +3 Fe in Fe+2 has oxidation state of +2 So, Fe in Fe+3 is reduced to Fe+2 N in NO2- has oxidation state of +3 N in NO3- has oxidation state of +5 So, N in NO2- is oxidised to NO3- Reduction half cell: Fe+3 + 1e- --> Fe+2 Oxidation half cell: NO2- --> NO3- + 2e- Balance number of electrons to be same in both half reactions Reduction half cell: 2 Fe+3 + 2e- --> 2 Fe+2 Oxidation half cell: NO2- --> NO3- + 2e- Lets combine both the reactions. 2 Fe+3 + NO2- --> 2 Fe+2 + NO3- Balance Oxygen by adding water 2 Fe+3 + NO2- + H2O --> 2 Fe+2 + NO3- Balance Hydrogen by adding H+ 2 Fe+3 + NO2- + H2O --> 2 Fe+2 + NO3- + 2 H+ This is balanced chemical equation in acidic medium Answer: 2 Fe 3+ + NO 2 - + H 2 O â€”> 2 Fe 2+ + 2 H + + NO 3 - .

Balance the redox reaction by inserting the appropriate coefficients-.docx

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b. Impact testing was used to assess which property of the materials? For metals, what crystal structure was more susceptible to the ductile-to-brittle transition temperature? Why was this the case? Solution Answer:- The Imapct testing was used to to asses the required energy to fracture the material and it can be measure the toughness of the material. we can also known the yield strength of material by using impact testing but we dont have any analytical formual for. we can also calcualte the strain rate for its effect on fracture of material. There is BCC and FCC type of crystal which is more susceptible to the ductile to brittle transiotion temperature. the low carbon steel BCC metals, which become brittle at low temperature or at very high strain rate. incase of FCC metals its remain ductiule at low temperature. In metals there is plastic deformation at room temperature occurs due to dislocation motion. this dislocation motion required a stress to move and its depend on the atomic bonding which is a crustal structure. In this case brittle fracture occurs at low temperature and ductile fracture occurs at high temperature. ductile-brittle transformation occured in between low and high temperature. .

b- Impact testing was used to assess which property of the materials-.docx

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B. lonic Bonds: Some atoms have such a strong attraction for electrons (called electronegativity) that they will steal electrons that are loosely held in place from other atoms. The specific structure of an atom will determine whether it gains or loses electrons to form ions. Ion are charged atoms, and atoms electrons have a negative charge (one negative for each extra electron), and atoms which have a positive charge are atoms which have lost electrons Positively charged ions are called cations. Negatively charged ions are anions. Like charges repel, while unlike charges attract (Opposites attract). Cations are then attracted to anions, and together, they will from ionic compounds. 1. Using the periodic table of elements, analyze the following element, ions and compounds. You will be asked to determine the total number of electrons ro protons in the atom or molecule as written. a. Protons in Na b Protons in Na* c. Protons in Cl d. Protons in Cr e. Protons in Ca f. Protons in Ca2 g. Protons in O h. Protons in O2 i. Protons in CaO k. Electrons in NacI m. Electrons in Na* j. Electrons in Cao I. Electrons in Na n. Electrons in Cl o. Electrons in C p. Electrons in Ca q. Electrons in Ca r. Electrons in O . Electrons in O2 Solution a. protons in Na = 11 b. protons in Na + = 11 c. protons in Cl = 17 d. protons in Cl - = 17 e. protons in Ca = 20 f. protons in Ca +2 = 20 g. protons in O = 8 h. protons in O -2 = 8 i. protons in CaO = 28 j. electrons in CaO = 28 K. protons in NaCl = 28 L. electrons in Na = 11 m. electrons in Na + = 10 n. electrons in Cl = 17 o. electrons in Cl - = 16 p. electrons in Ca = 20 q. electrons in Ca +2 = 18 r. electrons in O = 8 s. electrons in O -2 = 10 .

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b. Does Rutherford\'s model predict the correct spectrum? Answer: According to Bohr, why did an atom not collapse in on itself while its electrons traveled around the nucleus? (1) 3. Answer: (1) 4. According to Bohr, what is happening in the atom when a photon of light is emitted? Answer: (1) 5. According to Bohr, what is happening in the atom when a photon of light is absorbed? Answer: 6. When you learned about the energy levels of hydrogen, an energy level diagram was introduced. On this diagram, the no energy level was represented. Go to the Hydrogen Atom simulation (Unit D), and complete the n 1 tono transition. Observe the energy state data. a. What is the energy of the n oo energy level? Answer b. If an electron is initially in the ground state, how much energy must be absorbed by the atom for its transition to the oo energy level? Answer: Solution 3) In Bhor\'s model electrons are moving around the neucleous. Neucleus attract the electrons but still they do not fall on neucleus or they do not collapse because due to movement of electron a centrifugal force is also acting on the electron. This centrifugal force and attractive force of neucleus acts as centripetal force and thus electrons do not collapse. 4) According to Bhor when a photon of light is emitting from an atom the electrons are coming to their higher energy state to lower energy state. 5) Similarly when photon of light absorbed by the atom electrons of lower energy states jumps to higher energy state. .

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Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition Case 1.4 Page 20 2. Provide one specific example of how Sunbeam violated the revenue recogni-tion principle in this situation. In your description, please identify a journal entry that may have been used by Sunbeam to commit the fraudulent act. Solution Answer: Revenue Recognition Principle: Tells accountants when to record revenue (only after it has been earned) and the amount of revenue to record (the cash value of what has been received). Earnings process is complete IF service has been performed, goods have been delivered, or title has passed to the buyer Persuasive evidence of arrangement for customer payment (Customer paid cash OR made a promise to pay) The price is either fixed OR determinable (means: no uncertainties about the amount) Collection is reasonably assured In the case of Sunbeam: .

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Auditor Solution 1) The auditorâ€™s opinion on internal control is satisfied, because the management has followed all the guidelines and has taken necessary steps for an effective internal control. 2) The auditor has expressed an unqualified opinion on Hewlett Packardâ€™s financial statements, because the auditor observed during the audit that the income statement, cash flow statement, balance sheet and other financial statements show true and fair view figures. Unqualified opinion means the auditor believes that there is no fraud has committed by the client. 3) The paragraph states that when there are permanent limitations like human fallibility, collusion etc. the auditor cannot give assurance whether the internal controls show the misstatements. Without having proper idea, if management or anyone estimates or forecasts the performance or quality of work to be done may lead to risk and the controls which are expected to follow in those estimates or forecasts may become inadequate or useless due change of conditions. Because we cannot expect same performance in every day and the policies and procedures are slowly become worst or useless. .

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Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition Case 1.3 Page 15 3. Consult Paragraph 67 of PCAOB Auditing Standard No. 12. Do you believe that Qwest had established an effective system of internal control over finan-cial reporting related to the presentation and disclosure of its nonrecurring revenue? Why or why not? Solution The revenue recognition principle states that revenues are recognized when realized or realizable and when earned; also, revenue from a transaction must meet both criteria to be recognized for recording in the financial statements.Â Â Revenues are realized when products are exchanged for cash or claims to cash, and are realizable when related assets received are readily convertible to cash.Â Â Revenues are earned when products are delivered or services are performed.Â Â These principles are important in defining revenue recognition, which helps auditors identify fraud and misstatements.Â Â Users of financial statements will have a better understanding of an entity .

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Athens, Inc., has 9,000 shares of common stock outstanding and the following data has been collected: Common stock, $10 par value, 20,000 shares authorized and 10,000 issued..........$100,000 Contributed capital in excess of pay value, common stock.... $50,000 Retained earnings........$25,000 Treasury stock...........411,500 The cost per share of the treasury stock is: A $1.15 B $11.50 C $1.28 D $10.50 Solution Ans B $ 11.50 .

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At January 1, 2012, Lance Link Corporation had 100,000 shares of $1 par common stock and 1,000 shares of $100 par, 6%, cumulative preferred stock outstanding. Express did not pay dividends in 2012 or 2013. In December 2014, the board of directors declared a $45,000 cash dividend to be paid on January 31. Required: Compute the total dividend to be paid to the preferred shareholders. Compute the total dividend to be paid to the common shareholders Show the December 31 journal entry to record the declaration of dividends. Solution Answer 1: Answer 2: Answer 3: Profit and Loss A/c Dr. 45000 To Proposed Dividend 45000 (Being dividend declared) .

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At December 31, 2013, Hansen Corporation had 42,000 shares of common stock and 6,000 shares of 9%, $100 par cumulative preferred stock outstanding. No dividends were declared or paid in 2013. Net income was reported as $220,000. What is basic EPS? (Round your answer to 2 decimal places.) Solution Basic EPS is the amount of company\'s profit taht is available to its common stock shareholders. As we pay preferred shareholders before common stock holders , so we deduct the preferred dividend. Basic EPS = (Net income - preferred dividend)/ weighted average number of shares Net Income = $220000 Preferred dividend = 600000 x .09 = $54000 weighted number of shares ( assuming that all the shares were held by company for the whole year) = 42000 therefore, Basic EPS = (220000 - 54000)/42000 = $3.95 .

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Fill out the following table for four different IT systems. Â·Â Â Â Â Â Â Â Note two enterprise systems they connect with and their connection type. Â·Â Â Â Â Â Â Â Note two security vulnerabilities the connection may have and two to four ways each vulnerability could be potentially exploited. Additional Comments: An example row has been entered into the table in blue. This is only an example and should not limit what you do. Keep in mind that enterprise systems cover a certain task in the enterprise (HR, CRM, Identity Management, etc.). They are not the components of a system (such as servers). Connections can often be a direct connection/pipe, a file, a common database, or something else. The vulnerability is what would make the connection vulnerable to an attack. The related risk is an attack that could target the weakness. Solution When securing the modern enterprise, consider that IT systems do not operate alone. Securing them involves securing their interfaces with other systems as well. It is important to know the different interconnections each system may have.two security vulnerabilities the system may have and 2 to 4 ways each vulnerability could be potentially exploited. IT System Target System Connection Type Possible Security. Vulnerability Related Risk 1. WMOS 2. WCS 3. network(database) 4.Incorrect accessibility 5.System Failures 6. Users accessing items not allowed 7.Users not having access to needed items 8.Loss of data and reboot time 9.Downtime of production A first step to developing an enterprise security plan is to identify the specific vulnerabilities and related risks facing an organization. This list should be fairly exhaustive. Many vulnerability and threat pairs will not make the final cut for remediation, but an organization can only properly prioritize these if it has fully covered all of the risks. .

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Figure 9.3 shows an energy diagram for the dissolving of an ionic compound. Discuss what factors are going to tend to make this process more favorable-in other words would likely make the com pound more soluble. Solution Factors that increases the solubility of ionic compounds: Higher the solvent-solute interaction, higher the solubility of ionic compounds in the solvent. As polar solvent dissolve polar solute, ionic compounds are more soluble in polar solvent like water. Polar solvent strongly attract the ions of the solid compound. Common ion effect decrease the solubility of the ionic compounds if the salts ion is already present in the solvent. For example CaSO?(s) ? CaÂ²?(aq) + SO?Â²?(aq) If either of Ca 2+ and SO 4 2- is already present in the solvent the solubility of CaSO4 in the solvent decrease due to common ion effect. For an endothermic reaction increase in temperature increases the solubility of the ionic compound in the solvent as predicted by Le Chatelier Principle. For an exothermic reaction increase in temperature decreases the solubility of ionic compound in the according to Le Chatelier Principle. .

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FakeArrayList first = new FakeArrayl_ist(3); first.set(2, 7.1); first.set(l, 4.9); FakeArrayList second = new FakeArrayList(5); second.set(0, 9.1); second.set(1, 8.4); Solution class main_stack_frame { int identifier; int address; float contents; public: void set(int id,float cont) {identifier=id; contents=cont; address=address; } } class heap extends main_stack_frame { int identifier1; int address1; float contents1; public: void set(int id1,float cont1) {identifier1=id1; contents1=cont1; address1=address1; } } class test { public static void main(String args[]) main_stack_frame first= new main_stack_frame(3); // object of stack_frame class heap second = new heap(5);// object of heap class first.set(2,7.1);// calling set function of main_stack_frame first.set(1,4.9) second.set(0,9.1);// invoking set methd of heap class second.set(1,8.4); } } .

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Explain why workplace spirituality seems to be an important concern. Solution A culture that is most likely to shape high ethical standards is high in risk tolerance, low to moderate in aggressiveness, and focuses on means as well as outcomes. An innovative culture is characterized by the following: challenge and involvement, freedom, trust and openness, idea time, playfulness/humor, conflict resolution, debates, and risk-taking. A customer-responsive culture has six characteristics: employees who are outgoing and friendly; few rigid rules, procedures, and regulations; widespread use of empowerment; clear roles and expectations; and employees who are conscientious in their desire to please the customer. Workplace spirituality is important for the following reasons: employees are looking for ways to counterbalance the stresses and pressures of a turbulent pace of life; people are looking for involvement and connection that they often don .

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