Williams‚ CPA Today • Introductions – hand out • Syllabus • High level – why auditing? • Enron Auditing • Why do we have auditing? • Lemonade Stand Example Did ANYONE Do ANYTHING WRONG? CONCLUSION Did Anyone Do Anything Wrong? YES!! ENRON’S RISE 1985 – Internorth‚ based in Omaha‚ acquired Houston Natural Gas. 1986 – Changed name to Enron and moved to Houston. OLD ENERGY SYSTEM • Electricity • State-regulated monopolies. • Stable‚ but inefficient. • Natural Gas • Pipelines transported on
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The empire was prosperous and strong‚ but eventually experienced a downfall. The fall of the Western Roman Empire was caused by internal decay in political and military issues‚ economics‚ sociology‚ and religion. The political and military state of Rome started to decline after the death of Marcus Aurelius in A.D. 180. When he died‚ his spoiled son‚ Commodus‚ took over. Commodus was a poor leader causing civil wars and tribes around the Mediterranean to invade. The Roman Empire declined
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In 4th Century CE the Western Roman Empire fell to Germanic Invaders Rome had long been at war with. While‚ many people accredited these invasions to the Empire’s fail‚ there was in fact many reasons why this event happened. The Fall of the Roman Empire was because of the division between the power of the rich aristocrats and plebeians‚ the powerful Germanic Huns and the Romans turning to Christianity. As the Empire grew larger‚ so did the Patricians’ estates‚ or Latifundia‚ leading to mass unemployment
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religious tolerance all pointed that Mongols are civilized; therefore‚ they should not be called as barbarians which have no humanity‚ cruel‚ violent and are lack of managements. The Mongols were used to be small clans which often fight with each other for supplies. Around 1200‚ Temujin‚ Genghis Khan‚ defeated his enemies one by one and united the Mongols. He led the Mongols and found the largest connected land empire in the history‚ the Mongol Empire. Mongols created the Pax Mongolia and had great
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Dynasty: The Rise and Fall of the House of Caesar involves a part in history revolving around the Roman Revolution‚ the blood lust‚ corruption of an empire‚ and the rise and fall of five rulers. During 27 BC to 68 AD these five rulers who ruled the Julio-Claudians were; Augustus‚ Tiberius‚ Caligula‚ Claudius‚ and Nero these five leaders led an allure during their rule and were shadowed by crimes they committed. This dynasty is a story of a family that changed the world and still gives off an incredible
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T The Rise and Fall of Adolph Hitler Many historians have been quoted as saying that Adolph Hitler was one of the most unlamented tyrants of the twentieth century. “Hitler’s coming to power had no single cause‚” writes biographer Eugene Davidson. “He was a moving part in a series of events that shocked German society to its roots.”[1] The rise and fall of Hitler continues to be a mystery to the world—an event that intrigues and horrifies simultaneously. At his death by suicide in
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intended as a guide to study for the first prelim exam for our course. A sizable percentage of the questions in the exam will be taken from these. In addition‚ there may be articles from the popular press to be analyzed and interpreted‚ and short or objective questions taken directly from the lectures. 1. Define stakeholders. How are stakeholders different from stockholders? Make a list of potential stakeholders of a generic business firm. Give at least five recommendations for managing a stakeholder-oriented
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Statement • Management accounting’s report fail to help manager make decision to reduce cost & improve productivity • Lack of information to interpret real meaning of data • Fall of management accounting that the improvement does not reflect with the changes business condition Objective • Identify the problem causes the fall of management accounting • Solution to find a way to improve management accounting that provide accurate information an easy access for manager make decision • Criticism
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useful to those trying to live and work in this new land. After the Indians started getting tired of sharing their food and knowledge with the English‚ the pitfalls of living in a land the settlers were not prepared to handle began to take a toll. From a military perspective the settlers had set themselves up in an ideal location‚ however‚ the land was not ideal for farming‚ the water was brackish at different times during the year‚ and the bugs and disease were rampant. “As at this time were most
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Essay: Describe and accout for the decline and fall of the Roman Empire in the West from AD 198 to AD 476 Supervisor’s grade: A B C D Supervisor’s comments: In this paper I have chosen to describe and account for the decline and fall of the Roman Empire in the West from A.D. 198 to A.D. 476. I will present some of the most significant
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