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Leigh Ann Walker, Staff Accountant

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Case Study 06.1- Leigh Ann Walker, Staff Accountant

1.
In my opinion, Vaughn did overreact to Walker’s admission. While I don’t condone the use of white lies to protect oneself, Walker’s omission is of a personal nature and as such, not necessary to the firms wellbeing. In opposition to this view, an auditor’s livelihood relies heavy on the notion that they are pure and worthy of trust. In that regard, the situation definitely requires a deeper conversation.
I believe that I would have allowed her to give an explanation, as to where her lines drawn and what information she believes to be trivial. In my opinion, not everyone in this great country thinks or perceives every day, common place, events the same. What is typical in certain geographical areas may not be so mundane in others. The most important question that I would ask is, “Do you believe that what you have done is wrong”? Her interpretation of her actions may indeed be that it was her personal decision and her right to share whether she had taken and passed the test. She may have in her mind, decided that until she had passed the test; it was not the firm’s business as to her personal affairs.
I am of the opinion that all are innocent until proven guilty. With that said, she would have had a chance to defend herself before all that were questioning her. I would have to take into account the other merits of her work, as well as, track record on other issues. The process should not have been isolated to one specific instance.

2.
In answer to the question, I do not it believe it is possible to fulfill the responsibilities of a professional role while lacking personal integrity. The responsibilities and allegiances of an auditor are to the public. The most critical characteristic for an auditor to possess is integrity. If the public or a firm believes that an auditor is less than

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