By Bill N. Schwartz
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Extra resources for Advances in Accounting Education: Teaching and Curriculum Innovations, Volume 9
Yet, the audit program did not consider such risks The client had been identiﬁed as a ‘‘high-risk client’’ that ‘‘actively managed reported results,’’ had a ‘‘history of making signiﬁcant fourth-quarter adjustments,’’ and was in an industry that required ‘‘highly judgmental accounting estimates or measurements’’ The client had difﬁcult to value assets and a material portion of the client’s assets consisted of artwork with pieces appraised at identical values. There were signiﬁcant and unusual transactions at year-end; 38 Table 2.
New York: AIPCA. American Institute of Certiﬁed Public Accountants. (2006e). Statement on Auditing Standards No. 108: Planning and supervision. New York: AIPCA. American Institute of Certiﬁed Public Accountants. (2006f). Statement on Auditing Standards No. 109: Understanding the entity and its environment and assessing the risks of material misstatement. New York: AIPCA. American Institute of Certiﬁed Public Accountants. (2006g). Statement on Auditing Standards No. 110: Performing audit procedures in response to assessed risks and evaluating the audit evidence obtained.
C) 14. What are the responsibilities of a client’s board of directors? Could the board of directors – especially the audit committee – have prevented the problems? Should they have known about the risks? What should they have done about them? (B) 15. Do you believe that the individuals who behaved unethically in this case were appropriately punished? Defend your answer. (K) 16. Identify the client’s major business risks and describe how those risks may increase the likelihood of material misstatements.