Forensic Accounting and Fraud Examination Example

Essays on Forensic Accounting and Fraud Examination Assignment Fraud Examination Forensic Accounting and Fraud Examination Post Adrienne has given a concise and reliable explanation regarding how the problem of management override and collusion can be addressed in an organization. I support the argument that there should be procedures designed by the auditors, as well as professionals dealing with fraud. In my opinion, the examining of journal entries in the books, as well as records, plays a crucial role in addressing any form of fraud that may be related to collusion and management override. An understanding of the internal processes in the organization plays a central role in identifying and dealing with any form of fraud. An external auditor ought to have knowledge on the operations of the organization, which can be done through interviewing employees at all organizational levels. I am also in agreement that the examination of all the essential accounting estimates plays a role in identifying fraud related to collusion and management override. In my opinion, objectivity forms a crucial part of fraud examination. As such, the auditor should deal with bias in the reporting of financial statements. Adrienne has comprehensively discussed how the examination of â€Å"one time† transactions helps in detecting fraud. In reality, financial statements may be manipulated through transactions that tend to be â€Å"one time.† Post #2 I agree with Marcela’s post regarding the role of the external auditor when it comes to financial reporting. An external auditor has an obligation to provide users of financial statements with true information regarding financial statements. The main aim of relying on the external auditor is to ensure that the information, which they provide, is not influenced by the management. External auditors are expected to provide objective and unbiased information about the financial statements of the organization. They should conduct their own independent research in an organization, and not entirely depend on the information provided by the management. I approve the discussion given by Marcela regarding the determination of materiality. It is true that issues to do with materiality in an organization can be determined by looking at the financial statements and information such as assets, revenues, as well as gross profit accrued during a certain financial period. Marcela has given a w orthwhile explanation about what can be regarded as material in an organization. There are good explanations of what can be regarded as material or immaterial in an organization. Post #3 Chastity’s explanation about whether earnings management can be considered fraud constitutes a reliable explanation about the issue of earnings management. The discussion gives the reader an insight into what earnings management is; I am in agreement with the discussion that earnings management cannot be considered as fraud under some circumstances. The fact that Chastity contends that earnings management can be considered a fraud, when it does not become material for those using the financial statement of an organization, helps in understanding the circumstances under which earnings management becomes fraud. Chastity gives the reader a convincing explanation, which the reader can use while classifying earnings management in an organization. With such an explanation, the reader is well equipped with knowledge about earnings management.

Adolescent Psychology midterm Free Essays

Identity formation is a complex and multifaceted process for adolescents, particularly during middle school and early high school. Therefore, it is far more likely that students who appear disengaged to school faculty and administrators are actually navigating the multiple pathways to finding their own unique identities. It is simply unfair to assume that a student is not personally motivated when he or she is constructing an identity that reflects diverse social and/or cultural backgrounds. We will write a custom essay sample on Adolescent Psychology midterm or any similar topic only for you Order Now Manila’s Squad Nanas writes about a student named Amanda in her article regarding detent identities in learning contexts. Amanda is a highly achieving student â€Å"who spent her time In class appearing ‘disengaged†. Although Amanda performed near the top of her class, her academic success did not seem to reflect her classroom behavior. However, Manta’s identity was shaped by the people she interacted with, particularly her peers. Nanas states, â€Å"People act in accordance with their local settings, and†¦ E cannot assume the meaning of those behaviors or determine which ones are identity relevant, and in which ways, without a perspective on what they mean In the local 2010). Therefore, it is a detriment to students eke Amanda and the ones at the tutoring program to suggest that their own lack of motivation Is at the root of their apparent disengagement. Rather, It Is relative to the context they live in. In Nanas†s article, Amanda self-identif ied as smart, and her peers looked to her for academic help. However, researcher field notes described Manta’s apparent disengagement, involving the passing of notes and answering her cell phone, which seemed â€Å"incongruous with [her] perception of herself and others’ perceptions of her as an exceptionally competent 2010). However, Nanas later explains that the school Amanda attended â€Å"had nonstandard norms for detent attendance, engagement. And conduct†(Nasal, 2010) that made Manta’s behaviors not an indication of disengagement or low performance. Nazi’s article suggests that students’ level of perceived engagement depends on the norms and standards of the school they attend. Another identity-related factor to take into account is that students are finding a safe group to identify with and are simultaneously negotiating â€Å"the persistent adolescent endeavor to define, overdriven, and redefine themselves and each other In often ruthless and Brown). Students must grapple with various social groups and the labels that accompany them, like â€Å"socks† and â€Å"brains†. Particularly in middle school, â€Å"younger students, like those in 7th grade, prefer’ to be normal, while more mature brains felt more comfortable with being brainy†. Therefore, it seems logical that the students at this tutoring program appear disengaged because they are managing their own identities, and therefore not acting overly enthused about learning so as not to appear â€Å"too brainy’. Dwellings students as unmotivated Ignores their searches for a â€Å"safe group identity’ to belong to, and acting too enthusiastic about schoolwork may hearten their place in a social group with which theft like to identify. It’s also feasible that students appear disengaged not due to lack of motivation, but because a key aspect of identity formation is questioning authority as they find their unique and authentic selves. â€Å"When adolescents express unpopular opinions, revolutionary normative expectations, they are trying on possible selves and testing the boundaries of their environment as part of their psychosocial moratorium†¦ In fact, that is part of their developmental Job. To dismiss such experimentation†¦ Is to devalue the unique opening this developmental era represents†. In short, students are investigating potential selves, attempting to find a peer group to which they belong, and Jumping over the hurdles of adolescence. When tutors at this middle school in Longboat dismiss their students as disengaged due to decreased motivation, they are assuming a deficit view of students and not taking identity formation into account. In the 1999 article by Cooper et al regarding being brokers for students, they explain that the transition from elementary to middle school is a crucial time in which students begin to define their own goals and look up to adults, including teachers ND tutors. How to cite Adolescent Psychology midterm, Papers

Ecuador Essay Example For Students

Ecuador Essay Ecuador is one of the smallest countries of South America. It lies on the West Coast of the continent between Colombia and Peru. The equator crosses Ecuador and gives the country its name. Ecuador is the Spanish word for equator. The Andes Mountains rise through much of central Ecuador. About half the people live in the valleys and on the plateaus of the Andes. Quito, Ecuadors capital, lies more than 9,000 feet (2,700 meters) above sea level on an Andean plateau. A flat, partly forested, tropical plain extends west of the Andes along the Pacific Ocean. This coastal plain is developing faster than any other part of the country. About half the Ecuadorian people live there. During the middle and late 1900s, many people moved to the coastal plain to farm its rich soil. Others moved to the coastal city of Guayaquil to find jobs. Guayaquil is Ecuadors largest city. It is also the countrys leading commercial center and chief seaport. East of the Andes Mountains is a large jungle. Ecuador has had more than 15 constitutions since it gained independence from Spain. Most of these constitutions provided for an elected legislature, but in many elections few of Ecuadors people have been allowed to vote. Strong leaders have suspended or replaced many of the countrys constitutions in order to stay in office or to increase their power. Most of Ecuadors rulers have been military leaders or have had the support of the armed forces. About 10 percent of Ecuadors peoplemostly of European ancestrymake up the wealthiest and most powerful group in the country. Indians and mestizos each form about 40 percent of the population. Blacks, whose ancestors were brought to Ecuador as slaves of the Spaniards, make up the remaining 10 percent of the population. Most Ecuadorians speak Spanish, and more than 90 percent of the population belongs to the Roman Catholic Church. The Ecuadorian government requires all children from 6 to 14 years old to go to school. However, most of the schools are located in the cities and towns, and many rural children do not attend school. A majority of adult Ecuadorians can read and write. Ecuador has 4 public universities, 3 private universities, and 10 technical schools. The mainland of Ec uador has three regions: (1) the Coastal Lowland, (2) the Andes Highland, and (3) the Eastern Lowland. The Galapagos Islands also belong to Ecuador. Ecuadors climate varies according to the altitude. The Coastal Lowland and the Eastern Lowland are hot and humid. The Peru Current cools the Coastal Lowland slightly. The temperature in the lowlands averages about 75 F (24 C). The Peru Current cools the tropical climate of the Galapagos Islands. In the Andes Highland, the plateaus have spring like weather all year and an average temperature of 57 F (14 C). The climate is colder at higher altitudes. Snow covers the Andes from an altitude of about 16,000 feet (4,880 meters) up. An average of 55 inches (140 centimeters) of rain falls in Ecuador every year. Heavy rainfall occurs in the Eastern Lowland and also in the northern part of the Coastal Lowland. The southern part of the Coastal Lowland receives a light rainfall. Light rain also falls in the Galapagos Islands. Agriculture employs mo re people in Ecuador than does any other economic activity. Most of the nations bananas, cacao, coffee, and sugar cane are raised on plantations that are located in the Coastal Lowland. Oranges and rice are also grown in many coastal areas. Most of the food for the people who live in Ecuadors cities comes from haciendas in the Andes Highland. Crops grown in the Andes Highland include beans, corn, potatoes, and wheat. Farmers raise cattle for meat and for dairy products. 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