Case 3.1 Brent Dorsey

Case 15.1 discusses Bobby Jones, a nine-year-old African American boy. He is in the fourth grade at Lewiston Elementary School. He is being raised by his mother Susan and has five siblings. Recently, Bobby’s teacher, Ms. Matthews has had some concerns regarding his behavior. She stated that he is disruptive, never completes his work and that he is very negative when it comes to school (Pomeroy, 2015). Based off of the information provide in case 15.1, Bobby presents with many of the symptoms and behaviors that are consistent with Oppositional Defiant Disorder (F91.3), and the severity is moderate. According to the Diagnostic and Statistical Manual of Mental Disorders, DSM-5, ODD involves a frequent pattern of angry/irritable moods, vindictiveness,

What alternatives are available to Brent in regards to the audit of payables? What are the pros and cons of each alternative?

This memo is intend to present appropriate treatment of the ARO estimation problem experienced by the Lack of Information (LOI) based on the findings from interviews with all 50 of the warehouse managers and on-site visits at each of the 50 locations of its warehouses countrywide. The onsite observations search for any evidence of damages in both the on-site property like the roof, walls, floors and general conditions. The interview with the managers obtains information about the characteristics of the warehouses that are not readily observable. The information obtained is very important in the preparation of the fiscal

On May 4, 2017 at approximately 9:34PM I, Deputy George along with Sergeant Kincaid were in the process of conducting an investigation regarding a possible disturbance in front of the address of 398 County Road 4249, Como, Texas 75432.

MILLERSBURG — After entering a guilty plea to an amended charge of voluntary manslaughter, Bobbi Amos-Camacho on Wednesday was sentenced to 11 years in prison for killing Jimmy Rowe Jr. in November.

Compare the primary auditor objectives in auditing historical financial statements to auditing internal controls over financial reporting. Identify at least two (2) objectives that are the most significant in reducing the risk of reporting errors or misstatements in financial statements. Provide a rationale for your response.

Pre-offense information related to this case includes the relationship the victims had with the offender. If the offender was Brent Smith as is believed then Tracy Smith’s relationship to the offender is that she was Brent Smith’s soon to be ex-wife and the mother of his two children Reagan and Eion. Keeping with the suspected offender Brent Smith, Karen Green’s relationship with the offender was through Tracy’s relationship with him as Karen was Tracy’s former mother-in-law. Karen Green also cared for Tracy and Brent’s children while Tracy was at work as they were living with Karen during the time of the offense. Victim selection occurred based on the interactions the victims had with the offender.

I believe that it´s the same offender in the Parkinson case and the Johnson case, which is making the offender a serial killer because he has killed 3 people and it has been over a period over 30 days. By looking at different serial killer typologies my firm belief is that this offender will fall into the lust serial killer typology. I concluded this by firstly looking if the crimes were act-focused kills or process kills, I concluded it was process kills because the offender had taken the time to abduct both Parkinson and Johnson and didn 't just kill them right away like an act-focused killer would do. With the offender being a process killer he could only be organized as well because process killers cannot be disorganized. The offender would either be a lust killer, power-control killer or a thrill killer. I concluded that the offender in this case would not be a thrill serial killer, since this kind of murderer gets off my seeing his victims suffering, which is the most important factor for this type of offender. In the Parkinson and Johnson murders there were no signs of torture on the victims bodies and therefore I do not believe that this offender would be a thrill serial killer.

Practical exPerience requirements (Per) challenge questions samPle answers 01 03 04 05 08 10 13 15 17 19 Demonstrate the application of professional ethics, values and judgement Raise awareness of non-financial risk Manage self Communicate effectively Improve departmental performance Prepare financial statements for external purposes Contribute to budget planning and production Evaluate potential business/investment opportunities and the required finance options Prepare for and collect evidence for audit Evaluate and compute taxes payable 6 7 8 10 12 13 14 15 16 17 4 5

I see this as unethical because it is an unfair advantage over the other audit staff. Lauren will also be lying to client, who will misrepresent the efficiency of the audit. This could bring problems in the future when Lauren cannot “eat” so much time or when the audit staff is rotated.

1) Identify audit procedures that, if employed by Ernst & Whinney during the 1981 USSC audit, might have detected the overstatement of the leased and loaned assets account that resulted from the improper accounting for asset retirements.

The objectives an audit team hopes to accomplish by preparing a proper set of audit workpapers is to facilitate the planning, performance, supervision of the engagement, and provide evidence supporting significant conclusions by the auditor in accordance with the PCAOB. A record of the evidence, samples tested and the conclusions are presented to supervisors and partners for review

3. In your opinion, which of Brent’s alternative courses of action would provide the best outcome and why? What should Brent do? How would you handle the ethical issues involved in this situation?

Investigation and discipline of registered public accounting firms for violations of relevant laws or professional standards.

Rittenburg, Larry. Johnstone, Karla. Gramling, Audrey. (2012) Auditing: A Business Risk Approach 8e. Mason: South-Western, Cengage Learning.