...| Apollo Shoes Inc. | Memo To: Darlene Wardlaw From: AOW CC: Date: [ 3/2/2011 ] Re: Fraud This memo is addressing the possibilities of fraud for the Apollo Shoes company. After careful review of the minutes and analytic procedures, there are a few little things that may be considered “red flags” for Apollo. A huge issue that may be a red flag is the fact that Apollo Shoes does not want us to speak with their old auditors, Smith & Smith, CPAs, about their previous engagements. This limits us on the information on the 10-K previously filed. Considering that the auditors expressed concerns about “mutually incongruent goals”, it raises many red flags about what these particular goals are therefore it would be helpful if we are able to speak with them to learn exactly what those red flags are. Looking through the control procedure manual, the treasurer signs the checks. She also inspects any voided and spoiled checks. This may become an issue because she is the person signing the checks as well as reviewing the voided making it easier to commit fraud. Another thing that looks a little suspicious is the personal loan of $1,000,000 made to Mr. Lancaster’s personal secretary which is supposed to be for an employee advancement. Mr. Lancaster recorded the loan as “Other receivables” rather than Employee “Employee advances”. Mr. Lancaster wants the check written to him instead of his secretary. That’s a fairly large amount of money to give someone in cash instead of...
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...Irregularities In light of the substantive hurdles created by management at Apollo Shoes, Inc. (the “Company”), as the Auditors of the Company, it is incumbent upon us to develop and audit program to manage and perform the most thorough analyses of the books and records so that we can do a thorough job and offer an opinion on the quality of the financial well-being of the Company. We will analyze the Accounts Receivable, Inventory, and Fixed assets of the company and the following describes the way we will attack this assignment. In the accounts receivable, the sales and billing procedures is a section that should call for its immediate consideration. Accounts receivable fraud usually starts with inaccuracies inside the billing procedure and can be looked at by taking a sample of client accounts receivable records and looking over the original transactions data towards the consumer balances. This procedure will reveal fake clients and receivables intended to make the business financial report stronger. The sales and billing procedure has to be accurate in order for the accounts receivable to be right (Wells, 2011). Another problem when the billing is being rectified is the stealing of the payments obtained on a client’s account. The theft usually happens between numerous client accounts where the first payment is taken and the following client’s payment is put towards to the first and the phase continues. To keep this fraud movement working, it’s going to take decent record keeping; but...
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...Audit Process Letter Laura Sferra ACC/546 November 23, 2015 Allen Foster Mrs. Susan Right Senior Partner Anderson, Olds, and Watershed 1 Shoe Street New York, NY. 90001 Dear Mrs. Right, Mr. Lancaster, President of Apollo Shoes, has expressed his satisfaction with the services that our firm offers and would like to continue with a full audit. Because our client does not want our firm to talk to the predecessor auditor, I recommend accepting a prospective engagement after I perform an investigation by gathering information about our client's reputation and background. Client acceptance and continuance procedures are the foundation of the risk assessment process (SAS No. 8). Upon acceptance of our client, I am confident that we will be able to move forward under the AICPA auditing standards to determine that the financial reporting framework is appropriate. My objective is to plan the audit so that it is conducted efficiently and effectively, in accordance with Generally Accepted Auditing Standards. I will take into consideration the preliminary planning activities such as the client acceptance, ethical position of our audit firm and our understanding of the entity and its environment, including its internal control, to develop an effective and efficient overall audit strategy that will appropriately respond to assessed risks. Our engagement letter, will include the timetable of fieldwork, the scope and duration of...
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...MGMT 520 Entire Course Legal Political Ethical Dimension of Business Keller Click Link Below To Buy: http://hwcampus.com/shop/mgmt-520/mgmt-520-entire-course-legal-political-ethical-dimension-of-business-keller/ Or Visit www.hwcampus.com MGMT 520 Entire Course Legal Political Ethical Dimension of Business Keller MGMT 520 Discussions ALL 7 Weeks Posted by All Students 483 Pages Keller MGMT 520 National and International Ethics-Patent Week 1 Discussions 1 All Students Posts 41 Pages Keller Class in this thread we will seek to address essentially corporate citizenship. In other words, when the necessity from help arrives and your organization is the only organization that has what can deliver the society in which you operate in from peril, what do you do? In your discussion of the Bayer problem you will find yourself balancing and wondering, how do you overcome some of the barriers of doing the right thing from the corporate perspective? In the fall of 2001, anthrax was used as a weapon of terror in the United States, when it was sent to numerous media and political organizations and individuals, including Tom Brokaw of NBC News, Dan Rather of CBS News, and U.S. senators…. MGMT 520 Disbarment of Lawyers Week 1 Discussions 2 All Students Posts 35 Pages Keller Class I want to introduce to some “Wolves of Wall Street” who handled business in a Bernie Madoff type fashion, the Ponzi scheme way. Allow me to introduce you to former attorney, Marc Dreier. ...
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...MGMT 520 Entire Course Legal Political Ethical Dimension of Business Keller Click Link Below To Buy: http://hwcampus.com/shop/mgmt-520/mgmt-520-entire-course-legal-political-ethical-dimension-of-business-keller/ Or Visit www.hwcampus.com MGMT 520 Entire Course Legal Political Ethical Dimension of Business Keller MGMT 520 Discussions ALL 7 Weeks Posted by All Students 483 Pages Keller MGMT 520 National and International Ethics-Patent Week 1 Discussions 1 All Students Posts 41 Pages Keller Class in this thread we will seek to address essentially corporate citizenship. In other words, when the necessity from help arrives and your organization is the only organization that has what can deliver the society in which you operate in from peril, what do you do? In your discussion of the Bayer problem you will find yourself balancing and wondering, how do you overcome some of the barriers of doing the right thing from the corporate perspective? In the fall of 2001, anthrax was used as a weapon of terror in the United States, when it was sent to numerous media and political organizations and individuals, including Tom Brokaw of NBC News, Dan Rather of CBS News, and U.S. senators…. MGMT 520 Disbarment of Lawyers Week 1 Discussions 2 All Students Posts 35 Pages Keller Class I want to introduce to some “Wolves of Wall Street” who handled business in a Bernie Madoff type fashion, the Ponzi scheme way. Allow me to introduce you to former attorney, Marc Dreier. ...
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...www.it-ebooks.info www.it-ebooks.info E L E V E N T H E D I T I O N MARKETING MISTAKES AND SUCCESSES 3 0 T H A N N I V E R S A RY Robert F. Hartley Cleveland State University JOHN WILEY & SONS, INC. www.it-ebooks.info VICE PRESIDENT & PUBLISHER EXECUTIVE EDITOR ASSISTANT EDITOR PRODUCTION MANAGER PRODUCTION ASSISTANT EXECUTIVE MARKETING MANAGER ASSISTANT MARKETING MANAGER MARKETING ASSISTANT DESIGN DIRECTOR SENIOR DESIGNER SENIOR MEDIA EDITOR George Hoffman Lise Johnson Carissa Doshi Dorothy Sinclair Matt Winslow Amy Scholz Carly DeCandia Alana Filipovich Jeof Vita Arthur Medina Allison Morris This book was set in 10/12 New Caledonia by Aptara®, Inc. and printed and bound by Courier/Westford. The cover was printed by Courier/Westford. This book is printed on acid-free paper. Copyright © 2009, 2006, 2004, 2001, 1998, 1995, 1992, 1989, 1986, 1981, 1976 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should...
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...Begin Reading Table of Contents Photos Newsletters Copyright Page In accordance with the U.S. Copyright Act of 1976, the scanning, uploading, and electronic sharing of any part of this book without the permission of the publisher is unlawful piracy and theft of the author’s intellectual property. If you would like to use material from the book (other than for review purposes), prior written permission must be obtained by contacting the publisher at permissions@hbgusa.com. Thank you for your support of the author’s rights. For Isabella and Calista Stone When you are eighty years old, and in a quiet moment of reflection narrating for only yourself the most personal version of your life story, the telling that will be most compact and meaningful will be the series of choices you have made. In the end, we are our choices. —Jeff Bezos, commencement speech at Princeton University, May 30, 2010 Prologue In the early 1970s, an industrious advertising executive named Julie Ray became fascinated with an unconventional public-school program for gifted children in Houston, Texas. Her son was among the first students enrolled in what would later be called the Vanguard program, which stoked creativity and independence in its students and nurtured expansive, outside-the-box thinking. Ray grew so enamored with the curriculum and the community of enthusiastic teachers and parents that she set out to research similar schools around the state with an eye toward writing a book about...
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...C h a p t e r 1 Prewriting GETTING STARTED (OR SOUP-CAN LABELS CAN BE FASCINATING) For many writers, getting started is the hardest part. You may have noticed that when it is time to begin a writing assignment, you suddenly develop an enormous desire to straighten your books, water your plants, or sharpen your pencils for the fifth time. If this situation sounds familiar, you may find it reassuring to know that many professionals undergo these same strange compulsions before they begin writing. Jean Kerr, author of Please Don’t Eat the Daisies, admits that she often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader,...
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...Phrasal Verb | Meaning | Example | Abide by | Accept or follow a decision or rule. | We have to ABIDE BY what the court says. | Account for | To explain. | They had to ACCOUNT FOR all the money that had gone missing. | Ache for | Want something or someone a lot. | My partner's been away for a fortnight- I am ACHING FOR her. | Act on | To take action because of something like information received. | The police were ACTING ON a tip from an informer and caught the gang red-handed. | Act on | Affect. | The medicine only ACTS ON infected tissue. | Act out | Perform something with actions and gestures.. | They ACTED OUT the story on stage. | Act out | Express an emotion in your behaviour. | Their anger is ACTED OUT in their antisocial behaviour. | Act up | Behave badly or strangely. | My computer's ACTING UP; I think I might have a virus. | Act upon | To take action because of something like information received. | The police were ACTING UPON a tip-off. | Act upon | Affect. | The enzyme ACTS UPON certain proteins. | Add on | Include in a calculation. | You have to ADD the VAT ON to the price they give. | Add up | To make a mathematical total. | We ADDED UP the bill to check it was correct. | Add up | Be a satisfactory explanantion for something. | She explained why the work wasn't ready, but her story doesn't ADD UP. | Add up to | Have a certain result. | Trains delays are getting worse and with the high fares, it all ADDS UP TO misery for the commuters....
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...FROM THE AUTHOR OF THE BESTSELLING BIOGRAPHIES OF BENJAMIN FRANKLIN AND ALBERT EINSTEIN, THIS IS THE EXCLUSIVE BIOGRAPHY OF STEVE JOBS. Based on more than forty interviews with Jobs conducted over two years—as well as interviews with more than a hundred family members, friends, adversaries, competitors, and colleagues—Walter Isaacson has written a riveting story of the roller-coaster life and searingly intense personality of a creative entrepreneur whose passion for perfection and ferocious drive revolutionized six industries: personal computers, animated movies, music, phones, tablet computing, and digital publishing. At a time when America is seeking ways to sustain its innovative edge, Jobs stands as the ultimate icon of inventiveness and applied imagination. He knew that the best way to create value in the twenty-first century was to connect creativity with technology. He built a company where leaps of the imagination were combined with remarkable feats of engineering. Although Jobs cooperated with this book, he asked for no control over what was written nor even the right to read it before it was published. He put nothing offlimits. He encouraged the people he knew to speak honestly. And Jobs speaks candidly, sometimes brutally so, about the people he worked with and competed against. His friends, foes, and colleagues provide an unvarnished view of the passions, perfectionism, obsessions, artistry, devilry, and compulsion for control that shaped his approach to business and...
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...Dan Brown Deception Point Deception Point by Dan Brown Acknowledgments With warm thanks to Jason Kaufman for his superb guidance and insightful editorial skills; Blythe Brown for her tireless research and creative input; my good friend Jake Elwell at Wieser & Wieser; the National Security Archive; the NASA Public Affairs Office; Stan Planton, who continues to be a source for information on all things; the National Security Agency; glaciologist Martin O. Jeffries; and the superb minds of Brett Trotter, Thomas D. Nadeau, and Jim Barrington. Thanks also to Connie and Dick Brown, the U.S. Intelligence Policy Documentation Project, Suzanne O’Neill, Margie Wachtel, Morey Stettner, Owen King, Alison McKinnell, Mary and Stephen Gorman, Dr. Karl Singer, Dr. Michael I. Latz of Scripps Institute of Oceanography, April at Micron Electronics, Esther Sung, the National Air and Space Museum, Dr. Gene Allmendinger, the incomparable Heide Lange at Sanford J. Greenburger Associates, and John Pike at the Federation of American Scientists. Author’s Note The Delta Force, the National Reconnaissance Office, and the Space Frontier Foundation are real organizations. All technologies described in this novel exist. “If this discovery is confirmed, it will surely be one of the most stunning insights into our universe that science has ever uncovered. Its implications are as far-reaching and awe-inspiring as can be imagined. Even as it promises answers to some of our oldest questions, it poses still...
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...Acknowledgments With warm thanks to Jason Kaufman for his superb guidance and insightful editorial skills; Blythe Brown for her tireless research and creative input; my good friend Jake Elwell at Wieser & Wieser; the National Security Archive; the NASA Public Affairs Office; Stan Planton, who continues to be a source for information on all things; the National Security Agency; glaciologist Martin O. Jeffries; and the superb minds of Brett Trotter, Thomas D. Nadeau, and Jim Barrington. Thanks also to Connie and Dick Brown, the U.S. Intelligence Policy Documentation Project, Suzanne O'Neill, Margie Wachtel, Morey Stettner, Owen King, Alison McKinnell, Mary and Stephen Gorman, Dr. Karl Singer, Dr. Michael I. Latz of Scripps Institute of Oceanography, April at Micron Electronics, Esther Sung, the National Air and Space Museum, Dr. Gene Allmendinger, the incomparable Heide Lange at Sanford J. Greenburger Associates, and John Pike at the Federation of American Scientists. Author's Note The Delta Force, the National Reconnaissance Office, and the Space Frontier Foundation are real organizations. All technologies described in this novel exist. If this discovery is confirmed, it will surely be one of the most stunning insights into our universe that science has ever uncovered. Its implications are as far-reaching and awe-inspiring as can be imagined. Even as it promises answers to some of our oldest questions, it poses still others even more fundamental...
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...Bloodlines of Illuminati by: Fritz Springmeier, 1995 Introduction: I am pleased & honored to present this book to those in the world who love the truth. This is a book for lovers of the Truth. This is a book for those who are already familiar with my past writings. An Illuminati Grand Master once said that the world is a stage and we are all actors. Of course this was not an original thought, but it certainly is a way of describing the Illuminati view of how the world works. The people of the world are an audience to which the Illuminati entertain with propaganda. Just one of the thousands of recent examples of this type of acting done for the public was President Bill Clinton’s 1995 State of the Union address. The speech was designed to push all of the warm fuzzy buttons of his listening audience that he could. All the green lights for acceptance were systematically pushed by the President’s speech with the help of a controlled congressional audience. The truth on the other hand doesn’t always tickle the ear and warm the ego of its listeners. The light of truth in this book will be too bright for some people who will want to return to the safe comfort of their darkness. I am not a conspiracy theorist. I deal with real facts, not theory. Some of the people I write about, I have met. Some of the people I expose are alive and very dangerous. The darkness has never liked the light. Yet, many of the secrets of the Illuminati are locked up tightly simply because secrecy is a way...
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...Contents Title Page Dedication Prologue CHAPTER ONE: Republicans and Democrats CHAPTER TWO: Values CHAPTER THREE: Our Constitution CHAPTER FOUR: Politics CHAPTER FIVE: Opportunity CHAPTER SIX: Faith CHAPTER SEVEN: Race CHAPTER EIGHT: The World Beyond Our Borders CHAPTER NINE: Family Epilogue Acknowledgments About the Author Also by Barack Obama Copyright Prologue IT’S BEEN ALMOST ten years since I first ran for political office. I was thirty-five at the time, four years out of law school, recently married, and generally impatient with life. A seat in the Illinois legislature had opened up, and several friends suggested that I run, thinking that my work as a civil rights lawyer, and contacts from my days as a community organizer, would make me a viable candidate. After discussing it with my wife, I entered the race and proceeded to do what every first-time candidate does: I talked to anyone who would listen. I went to block club meetings and church socials, beauty shops and barbershops. If two guys were standing on a corner, I would cross the street to hand them campaign literature. And everywhere I went, I’d get some version of the same two questions. “Where’d you get that funny name?” And then: “You seem like a nice enough guy. Why do you want to go into something dirty and nasty like politics?” I was familiar with the question, a variant on the questions asked of me years earlier, when I’d first arrived in Chicago to work in low-income neighborhoods. It signaled a cynicism...
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...www.GetPedia.com Click on your interest section for more information : Acne q Advertising q Aerobics & Cardio q Affiliate Revenue q Alternative Medicine q Attraction q Online Auction q Streaming Audio & Online Music q Aviation & Flying q Babies & Toddler q Beauty q Blogging, RSS & Feeds q Book Marketing q Book Reviews q Branding q Breast Cancer q Broadband Internet q Muscle Building & Bodybuilding q Careers, Jobs & Employment q Casino & Gambling q Coaching q Coffee q College & University q Cooking Tips q Copywriting q Crafts & Hobbies q Creativity q Credit q Cruising & Sailing q Currency Trading q Customer Service q Data Recovery & Computer Backup q Dating q Debt Consolidation q Debt Relief q Depression q Diabetes q Divorce q Domain Name q E-Book q E-commerce q Elder Care q Email Marketing q Entrepreneur q Ethics q Exercise & Fitness q Ezine Marketing q Ezine Publishing q Fashion & Style q Fishing q Fitness Equipment q Forums q Game q Goal Setting q Golf q Dealing with Grief & Loss q Hair Loss q Finding Happiness q Computer Hardware q Holiday q Home Improvement q Home Security q Humanities q Humor & Entertainment q Innovation q Inspirational q Insurance q Interior Design & Decorating q Internet Marketing q Investing q Landscaping & Gardening q Language q Leadership q Leases & Leasing q Loan q Mesothelioma & Asbestos Cancer q Business Management q Marketing q Marriage & Wedding q Martial Arts ...
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