Case Answer
Tommy O’Connell, Audit Senior
The duties that are performed by senior audit in any company are to review and ensure that the mechanisms and the internal controls are efficient and functioning in appropriate manner. The audit senior also ensures that the internal controls of the firm are conducted in agreement to the policies that are enacted by the human resource personnel and the top management recommendations. The responsibilities of the staff accountant encompass of documenting and evaluating the existing events of the company, account reconciliation and also organizing journal entries. The staff accountants in the organizations are supposed to concentrate on the trend analysis, general accounting and the fixed assets of the company.
Tommy O’Connell is an audit senior while Carl is but only a staff accountant. In June, Tommy O’Connell did the auditing of the Altamesa manufacturing company. During the process of auditing, Carl had to assist Tommy in analyzing the accounts of the company although he had experience of a few months. In this case, Tommy O’Connell had to play most of the roles since he was well experienced in the auditing field. On the other hand, Carl had to adhere to the instruction offered by Tommy since he had less experience. Tommy O’Connell had the most stressing job since he is a audit senior while Carl would finish his job early and even have some extra time to play golf.
Suzette Washington, Accounting Major
Accounting majors have a greater responsibility in behaving ethically compared to the other business majors. In every duty and actions that the accounting major performs, the duty needs to display ethics. Suzette Washington worked as an accountant major and Paul Kaye worked as marketing major in Betolini Company. Other employees in the company encompassed of Matt and Alex. In some incident, both Suzette and Paul discovered that Matt and Alex were stealing inventories from the firm. After discussing the stealing incident, Paula convinced Suzette so that they would take part in the stealing.
Although Suzette was not willing, she did not decline the offer. Since Suzette was also involved in stealing of the companies resources, she would not caution Matt and Alex about their mischievous. In this case, Suzette behaved unethical in getting involved stealing the firm’s resources and not warning Matt and Alex about their unethical actions. I strongly believe that all the employees in the company should behave ethically. If another employee is caught stealing, the manager should be informed. All the employees in the organization should remain honest and ethical in performing the roles and duties.
Wiley Jacks, Accounting Major
Wiley jacks an accountant major has a problem with drinking alcohol, recently he was drunk three days before his 21st birthday. Since he was drunk, he got violent while parking his cars which lead to his arrest and conviction. The worst mistake that Wiley had done is to drink while still underage. If I was in Wiley situation, I would deny the arrest and conviction since I have never been arrested before concerning alcohol allegations since he got the job offer.
Leigh Ann Walker, Staff Accountant
Leigh Walker gave the wrong CPA examinations results during her admission as a staff accountant so that she would get the employment opportunity. During the admission process, walker was asked if she had given her CPA results by Vaughn. Walker lied and agreed that she had given the cpa results. In my opinion, I think walker should have said the truth that he did not receive the cpa results. Since she had lied about the CPA exams, the boss knew that she would lie even in the duties that she was expected to perform in the firm. Walker would not be trusted by the boss therefore, Robert gave her sixty day to be able to find some other new job.
David Quinn, Tax Accountant
In the context of CPA ethical responsibilities, the term client confidentiality implies that no information about the client should be revealed in any given situation. From my point of view, David Quinn violated the accountant professional client confidentiality rule since he discussed the financial information of a client who works for another firm. In most of the accounting professional jobs, all employees should work ethically to be capable of securing their jobs.
