Acme Hardware

內容大綱
An auditor is planning the audit of a new client, Acme Hardware. For preparing the audit plan, he becomes aware of the possibility that certain managers might be using accounting flexibility to aid them in qualifying for incentive bonuses based on profitability. The areas are inventory and advertising. The auditor must decide what action, if any, to take.
學習目標
<ul><li>To identify and examine issues related to a company's management control system (MCS) - specifically, a bonus plan that is tied to profitability based on each store's net income.</li><li>To examine how an MCS may motivate managers to act unethically.</li><li>To identify and discuss the objectives of an auditor; explore issues related to GAAP for inventory and advertising.</li></ul>
涵蓋主題
新增
新增