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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As a dog lover, puppy mills are a big concern of mine. There are almost 10,000 active puppy mills in just the United states. What is a puppy mill? A puppy mill is a place where they breed large amounts of puppies to sell to pet stores and consumers. Puppy mills are not good places to raise dogs. Females don’t receive enough food or care, they continue to producing litter after litter until they die of neglect or disease. According to the SPCA (Society for the Prevention of Cruelty to Animals),
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assignment is a diet sheet for a Labrador puppy. The assignment will include: The life stage of the dog (Puppy), the type of food it will have which is Wellness Core Dry Formula Grain Free dog and the amount of food dependent on their month of age and it will also cover the times they should get fed and the times that they should have intervals in-between feeding and when they should be ok to consume biscuits. Fresh water should be available at all times once you have gradually stopped providing milk
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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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