1918–1930s Louis P. Bénézet’s map of "Europe As It Should Be" (1918)‚ depicting nations based on ethnic and linguistic criteria. Bénézet’s book The World War and What was Behind It (1918) blamed on German aggression combined with perceived threats to the traditional social order from radicals and ethnic nationalists. Straight after the war Allied historians argued that Germany was solely responsible for the start of the war; a view influenced by the inclusion of ’war guilt’ clauses within the
Premium World War I Germany World War II
Barnes and Fischer‚ a national CPA firm‚ is deciding whether to accept Ocean Manufacturing as a client. Ocean Manufacturing is a medium-sized manufacturer of small home appliances. This would be new to Barnes and Fischer‚ who has current clients in the healthcare service industries. I am writing this memo to suggest that you reject Ocean Manufacturing as a client. Ocean Manufacturing has a favorable market position and growth potential‚ things that Barnes and Fischer are looking for. They terminated
Premium Balance sheet Accounts receivable Financial ratios
accounting firm of Barnes and Fischer‚ LLP‚ is a medium-sized‚ national CPA firm. The partnership‚ formed in 1954‚ now has over 6‚000 professionals on the payroll. The firm mainly provides auditing and tax services‚ but it has recently had success building the information systems consulting side of the business for non-audit clients and for audit clients that are not publicly traded. It is mid-January 2012‚ and you are a newly promoted audit manager in an office of Barnes and Fischer‚ located in the
Premium Balance sheet Asset
Case 1.1 – Client Acceptance Question # 1: Identify 5 procedures an auditor should perform in determining whether to accept a client. Which of these five are required by the auditing standards? a. (AU 314) The auditor should obtain an understanding of the entity and its environment in the following areas: i. Client’s application of accounting policies ii. The industry‚ regulation and other factors affecting the client iii. Client’s objectives ‚ strategies‚
Premium Auditing Audit Internal control
Case # 1 OTTER CREEK MILLS‚ INC. 1- The client acceptance process can be quite complex. Identify procedures required by auditing standards that should be performed in determining whether to accept a client? Identify other procedures not required that you may also perform. Some procedures that an Auditor firm should follow before accepting an engagement are: a. The auditor firm should follow the procedures established in the quality control procedures. b. Look if firm is independent respect
Premium Audit Internal control Financial audit
task of considering factors and making a recommendation with respect to the acceptance of a new prospective client. The request to consider the engagement was received two weeks past the client’s fiscal year-end. The accounting firm‚ Barnes and Fischer‚ LLP‚ is a medium sized national firm with over 6‚000 professionals on the
Premium Audit Financial audit Auditing
) . . . . : . . : : . Barnes ‚ Ginny Pearson. Successful Negotiating‚ Letting the Other Person Have Your Wey‚ Career press ‚ 1998.123 P Camp ‚ Jim ‚ Start With NO‚ Crown Business‚ New York. NY . 2002.271p. Cohen‚ Herb‚You can Negotiate Anything ‚ Bantam Book . New York‚ N.Y.1982‚255p. Donaldson‚ Michael C.‚ and Donaldson‚ Mimi‚ Negotiating for Dummies‚ Hungry Minds Inc.‚New York‚ N.Y.‚1996‚ 350 p. Fischer‚ Roger and Ertel‚ Danny ‚ Getting Ready to Negotiate:
Premium Negotiation
5(a) Prepare a memo to the partner making a recommendation as to whether Barnes and Fischer should or should not accept Ocean Manufacturing‚ Inc. as an audit client. Carefully justify your position in light of the information in the case. Include consideration of reasons both for and against acceptance and be sure to address both financial and nonfinancial issues to justify your recommendation. MEMORANDUM To: Jane Hunter From: Corrine Subject: Ocean Manufactory Should be Accepted Date:
Premium Audit Management Balance sheet
Satyagraha (Fischer‚ 35). This term comes from the word satya‚ meaning truth and agraha‚ meaning force (Fischer‚ 35). The term‚ therefore‚ directly translates to “Soul Force‚” and means “adhering to the truth” (Fischer‚ 35). In describing his own philosophy‚ Gandhi himself wrote that Satyagraha “is the vindication of truth not by infliction of suffering on the opponent but on one’s self” (qtd. in Fischer‚ 35). By truth‚ Gandhi was referring to love‚ an attribute of the human soul (Fischer‚ 35). With
Premium British Empire Mohandas Karamchand Gandhi Nonviolence
Deaver Online Concert Review #1 Julia Fischer Julia Fischer performed the Mendelssohn’s Violin Concerto in E Minor in Dresden. This performance was made on May 29‚ 2010 in Paris. Along with Fischer is the Chamber Orchestra of Europe (COE). Fischer is accompanied by the orchestra that served as her background in performing the music. The orchestra gave further depth on the emotions and power of the music played by Fischer. This proved that though Fischer is the main musician in this part of
Premium Orchestra Music Musical instrument