ISSUES IN ACCOUNTING EDUCATION Vol. 24, No. 2 May 2009 pp. 237–252 If You Need Love, Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence Robert L. Braun and H. Lynn Stallworth ABSTRACT: The purpose of this teaching case is to expand students’ understanding of the concepts of professional skepticism and independence. The case is based on an actual incident and illustrates the exercise of professional skepticism by a staff auditor who finds himself in the uncomfortable
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If You Need Love Get a Puppy. Auditing Guidance: AU § 150.02: This is the standard on independence in mental attitude in all matters relating to the audit. The auditor needs to be aware of any personal factors that could impair his independence and objectivity. AICPA Code of Professional Conduct ET Section 101.02 Rule 101- 1 Independence: This section outlines specific relationships that impair auditor independence. There is a provision for other considerations that defines the reasonable
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If You Need Love Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence Question #5: Identify controls that could have helped prevent or detect this theft, had they been in place Answer: * By providing fiscal policies and procedures in writing that are approved Board of Directors the entities sets a major underlying foundation for behavior that is expected and required. * These policies should include conflict of interest and code of ethics section.
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favorites. It is a continuation of a commercial run last year and depicts a small puppy that lives on a farm with his horse best friend. The puppy is young and curious, he wanders off into a truck, the door behind him closes and he is taken into the city. He is cold in the rain and lost. He wanders through the woods as his owner is searching high and wide for him. As the night gets darker and scarier, the puppy gets closer to home however he is surrounded by wolves. Unbeknownst to him, his best buddy
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I am sure most of you have at one time or another crossed a pet store with cute little, happy puppies staring at you through the glass windows. Animals bring such joy and wonder into our lives. What can be more exciting than sharing your life with a young puppy as it grows; watching it develop its own personality, and experiencing the unconditional love that is given by our furry, four-legged friends? As any devoted pet owner can tell you, proper care and nutrition can help establish a foundation
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caught my attention was a coca-cola commercial. I think it was selling a lot and also showing that this product has been around for a long time. In this commercial to me it showed that the world has diversity by showing that different cultures also love to drink this product. Seeing that would make me want to buy their product because to me it shows that it’s not just one culture that buys this product and also it wants everyone to be satisfied with their product. This commercial also sold me by
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right around the corner. You should adopt pets rather than buying them because of puppy mill conditions, that all the animals are all unique and that you will be helping many animals in the process. Approximately 6.5 million animals go to animal shelters in the U.S. alone each year. Of the 6.5 million, 2.9 million are euthanized, that is equivalent to the population of Nevada every year. The amount of animals being sent to shelters are exponential and are rapidly growing. Puppy mills make money by selling
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Effects of Puppy Mills Throughout history dogs have played many roles in the life of humans. From companion to helper, dogs serve important roles in our society. Not only are dogs adopted for friendship but also to be guide dogs, herders, search and rescue, and K9 units in police and fire stations. These dogs are extremely important to our society and need to be well behaved, healthy, and mentally stable. In order to be all of these the dog has to be raised properly. As someone who loves animals and
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Hachiko:a dog's story Hey! it's a nice movie...You know I really loved dogs and this story about dogs really touched me. It's not because he rescued someone or do something heroic but this is something different. Among the dog's movies that I ever watched this is the story that I truly like and I can't help of sharing this for you. There was a dog which should be delivered in a certain place but apparently the dog lost in travel. Then there was a man found that cutie dog along the road. The man
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People buying pets from pet shops abetted inhuman puppy mills In the recent years, more people are buying pets than ever and this has become a trend. The main reason for this are because of the increasing awareness of the advantages of pet ownership and the disposable income per capital (Pet Care Industry Analysis, 2015). The demand for pets, especially cats and dogs, is expected to continue to rise through 2018 and probably beyond (10). However, when more people are buying pets from pet shops
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