2. A) A client can be put in a more powerful position than the auditor in an auditor-client relationship if the auditor is trying to sell the client additional services. B) According to SOX external auditors are prohibited from providing certain services to clients: book keeping or other things related to the accounting records or financial statements of the audit client‚ they are not allowed to design and implement financial information‚ appraisal or evaluation services‚ internal audit outsourcing
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Duty of care is the legal obligation that reasonable care must be taken to avoid acts with a reasonably foreseeable outcome of injuring another person. The concept of ‘duty of care’ was first recognised in Donoghue v Stevenson [1932] AC 562 where it was established that a duty of care is created via proximity‚ or a relationship between the defendant and the plaintiff. This is known as the ‘neighbour principle’ ‚ which relies on combination of proximity and a reasonably foreseeable risk of harm
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|Case 4.6 | |Instructional Notes | | | |Phar-Mor‚ Inc.:
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auditors. True False 10. Auditors’ primary defense against a claim for ordinary negligence is to offer evidence that the audit had been conducted in accordance with generally accepted auditing standards. True False 11. The Ultramares case holds auditors to a higher level of responsibility than the Rosenblum v. Adler case in terms of common law liability to third parties. True False 12. Gross negligence represents a more significant departure from appropriate professional
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more than 100 people‚ 1000 people injured and more than 4000 people were homeless. The disaster quickly gain the attention from the author of the book‚ Gerald M. Stern‚ also was a attorney who just finished representing African American in the south. Stern was shocked by this man-made disaster and decided to represent the survivors. Stern and victims of the disaster thought that the owner of the dam‚ Buffalo mining company and its owner‚ Pittston company are responsible for this disaster. They plan
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example of an overcrowded prison is shown in Angola‚ where the max occupancy was for 800 prisoners‚ yet they had 1‚750 prisoners (Stern‚ 2006). When this happens‚ the lack of resources‚ space‚ and training from needed officers increases. Therefore‚ conditions become hazardous and prisoners and officers are at higher risk for diseases such as HIV and Tuberculosis (Stern‚ 2006). Although society feels safe with criminals locked up‚ they have to realize that a main purpose for prisons is to help reduce
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Schindler’s List Part II: Engaging with the text Characters The characters in Schindler’s List are very different because of their attitudes towards the Holocaust. The three main characters that will be focused on are Oskar Schindler‚ Itzhak Stern and Amon Goeth. These characters were very influential during the Holocaust; therefore‚ it is important to analyze these characters to gain a better understanding of the film. Oskar Schindler Our first introduction to Oskar Schindler was as a customer
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In the case of Gerald Stern‚ a poet on his way to a conference‚ he and his companion Rosalind Pace were cornered and shot at while stopped at a red light for no apparent reason. Although most of the shots were misfired‚ Stern took on to his neck. Injured‚ Stern and Pace managed to drive away from the scene and drove around‚ lost with no help‚ eventually finding himself at the entrance of a hospital where he and Pace were attended to. In his essay‚ “Bullet in My Neck‚” Stern describes both his and
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The Schindler’s List is Steven Spielberg’s award-winning film which illustrates the profoundly nightmarish Holocaust. It recreates a dark‚ frightening period during World War II‚ when Nazi-occupied Kraków first dispossessed Jews of their businesses and homes‚ then forced them into ghettos and labor camps in Plaszów and finally resettled in concentration camps for execution. It is quite terrifying to think how far the Nazis were able to go with their murderous ideology. Which is the primary component
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Oskar Schindler and Itzhak Stern. Oskar Schindler and Itzhak stern started off not knowing each other and not trusting each other. To show that Oskar Schindler and Itzhak stern didn’t trust each other through the whole film Itzhak stern wouldn’t take a glass of alcohol from Oskar Schindler in till right at the end. Oskar and stern started to change because Oskar Schindler was thanking him for running his business for him and Oskar Schindler was looking out for Itzhak Stern in the concentration camps
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