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1. Audit and Client Acceptance Essay
Client Acceptance
1
C a s es inc lu de d in t his Se ction
1.1Ocean Manufacturing, Inc.
The New Client Acceptance Decision
Instructor Resource Manual – Do Not Copy or Redistribute
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3
Instructor Resource Manual – Do Not Copy or Redistribute
Ocean Manufacturing, Inc.
C a s e
1.1
The New Client Acceptance Decision

2. Mark S. Beasley В· Frank A. Buckless В· Steven M. Glover В· Douglas F. Prawitt
INS TRUCTIONAL O b je c t ive s
[1]To
help students understand the process of considering a new prospective audit client and the factors that auditors commonly consider in making the
acceptance decision.
[2]To give students experience...show more content...
He also indicates there had been some disagreement over the proposed audit fee.
ВѓВѓ Two independence issues are raised for research or discussion. These involve consulting services and an immaterial indirect financial interest by a
partner in another office.
ВѓВѓ Ocean has recently implemented a new IT system, and the transition has not gone smoothly. As a result, some audit trails have not been
successfully maintained. Risk of material misstatement is high in 1) inventory tracking and cost accumulation, 2) receivables billing and aging, 3)
payroll deductions, 4) payables balances, and 5) balance sheet account classifications.
ВѓВѓ There has been significant management turnover in the past year. A client background check reveals that the V.P. of finance was charged with
illegal gambling five years ago, raising a management integrity issue.
USE OF CASE
This case is designed to expose students to a client acceptance decision that includes consideration of both significant positive and negative client
acceptance issues. The case has been designed to present a non–trivial acceptance decision, making class discussion more rich and interesting. The case
is intended to go beyond the standard textbook treatment of the client acceptance decision by illustrating the subjective nature of the process and
stimulating discussion of the issues affecting this important decision. The case can be used in either an introductory or an advanced
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3. Acceptance And Happiness
Sadhika Uppalapati
Mrs. Adams
English II H
14 November 2017
The Link Between Acceptance and Happiness
The famous author Mark Twain once said, "the worst loneliness is not to be comfortable with yourself." Similarly, author Christopher Bergland once
said, "Learning to love yourself, might actually be the greatest love of all." Both authors have beautifully written the words that revolve around a big
idea in the book Something Wicked this Way Comes byRay Bradbury. In the book, the reader learns about the problems that characters experience due
to the lack of happiness in their life. As the book continues, it is acknowledged that the lack of happiness is actually caused by the lack of
self–acceptance. Furthermore, this theory is also portrayed in the article, "10 Keys to Happier Living Based on Self–Acceptance" by Christopher
Bergland. Bergland explains in his article how a survey performed by psychologists proved that self–acceptance is the habit that corresponds most
closely with happiness, yet is the habit that people practice the least. The concept of self–acceptance leading to pure happiness in life is portrayed in
the personal experiences presented in Bergland's article, the characters in Something Wicked This Way Comes, and Charles Halloway's impressions in
today's society.
Foremost, Christopher Bergland, a famous sports author, includes various personal experiences in his article proving that pure happiness is caused by
self–acceptance. Bergland exhibits this idea
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4. Social Acceptance Today
In today's society, social acceptance is an unconscious want that everyone strives to gain. Unfortunately, not all individuals are able to experience social
acceptance. There have been numerous studies conducted in the past that have indicated a correlation between social acceptance and the ability to
detect emotions. The individuals who are usually rejected in social situations are better than others at recognizing facial expressions; specifically, real
and fake smiles (Pickett, Gardner, & Knowles, 2004). Individuals who are often excluded know how it feels and therefore, are sensitive to the feelings
of others. These examples show that a person's social acceptance can influence their ability to detect emotions. The current study will look at whether
social acceptance has an influence on the ability to distinguish a real smile from a fake one.
Social acceptance can be defined in many ways. Various age groups view this type of acceptance differently. College students, who are perceived as
being socially acceptable, usually have a large circle of friends. On the other hand, those who are not seen as socially acceptable usually keep to
themselves. These assumptions are stereotypes, but still play a major role in the ability to detect the emotions of others. The socially accepted
individuals often only care about themselves, whereas those who feel rejected tend to care more about the emotions of others. Also, those who are
afraid of being rejected display increased
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5. Essay on Acceptance Speech commentary
The poem Acceptance Speech by Lynn Powell is about a housewife who feels undervalued by her family and by society. The title of the poem
suggests that the character has received an award for achieving something brilliant, but in fact she is being sarcastic and conducting an imaginary
award ceremony for herself in her kitchen, since no one else is willing to appreciate her hard work. The poet uses irony and personification of kitchen
utensils and ingredients to add humour to the play. She uses the In this poem, the character deals with her desire to be appreciated by propelling herself
into an imaginary scenario in her kitchen where she is in the spotlight and humorously personifies ingredients in food who are just as under appreciated
as...show more content...
In contrast to her children, who simply "growl" at her when they are hungry, the ingredients in the kitchen actually assist her in making the "soup." The
"salt" is particularly important, as we only notice it when it is absent from food rather than when it is present. When it is not in the food, its omission
is strongly reflected in the taste of the food. Hence, it is taken for granted. Similarly, this housewife is criminally underappreciated and if she was not
around, her family would instantly feel her absence from the household. She also compares herself to "the celery and the parsnip", who are
regularly "forgotten" and seen as "bit players." The housewife knows "exactly" this feeling, as she is similarly overlooked and seen as playing a
more minor role in the household than the man, who is traditionally the breadwinner. Overall, although the poem is essentially a parody and uses
plenty of humour, there is an overbearing feeling of underappreciation, loneliness and frustration towards her family on the part of the speaker. While
at the beginning of the poem the speaker's tone is mocking towards her family for having many expectations of her yet taking her for granted, at the
end of the poem there is a sense of isolation, as the only "applause" she gets is the "blue" flame of the stove.
The structure is key to adding humour to this poem. For example, after the words "starring role" at the end of the second stanza, the reader expects
something
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6. The 4 Rules Of Acceptance
Research Assignment Essay on the 4 Rules of Acceptance Acceptance usually occurs when an offeree becomes fully bound and willing to enter
into a contract with the offeror with regards to the certain specification of a contract. There are four key rules to acceptance. Each rule "must be
clear and undoubted, the correct method must be used, it must be given with knowledge of, and in reliance upon the offer and it must be
communicated" . Through Masters v Cameron , Hyde v Wrench , Entores Ltd v Miles Far East Corporation , R v Clarke , Felthouse v Bindley and
Brogden v Metropolitan Railway Co cases the rules will be explained by isolating all aspects through a different medium. Each case is steadfast
towards a particular rule thus each case will express in detail the importance of acceptance and how some cases failed while others succeeded due to
the modules set up by the offeree or offeror. Conditional acceptance the first rule of acceptance, cannot result in the agreement existing unless and
until the condition is satisfied. The parties may be merely agreeing to agree at some later date, usually when the particular condition is satisfied. The
Masters v Cameron case has an analysis of various possibilities that arise within the first rule of acceptance. The Masters v Cameron case in 1954
follows the event based upon the first rule which takes into concern if an offeree attempts to change the terms of an offer which he or she does not
accepts but then makes a counter
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7. Lgbt Acceptance
LGBT Acceptance
When it comes to fighting for one's rights people normally will think of both Women's rights and Civil rights, but there is one other that people don't
think of. LGBT rights. The term LGBT is short for Lesbian, Gay, Bi, and Transgender. One thing that some people don't know is that this is just an
umbrella term, some of the other groups are like intersex and also pansexual. While the Civil rights and the Women's rights movements were going on
the LGBT community was fighting for their own rights, and even are still fighting today. As some of the community fights, others have to deal with
things like unsupportive parents, bullying at school or at the workplace, being discriminated, and sometimes being physically harmed by others.
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8. Acceptance Definition Essay
Secondly, acceptance, a word with a precise meaning. A quality that every true friend should have. If you can not be yourself around them, if you
must pretend to be someone you are not or hide your flaws because you are scared they will judge you or avoid you, they aren't your friend. They are
nothing but an acquaintance or even a stranger. Furthermore, if they are influenced by someone else's opinion, they are not worth your time. A true
friend would love you and accept you, no matter your flaws. In other words, acceptance is very important in all friendships. Without it, the friendship
would be broken.
Lastly, loyalty, something that could never be forgotten. What happens when someone betrays your trust? You may forgive them, but you now
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9. Modes of Acceptance
What are the modes of acceptance recognised under the Contracts Act 1950 (Revised 1974) and common law. Support your answers with reference to
decided cases.
An acceptance must be communicated for it to be effective and valid. The
mental assent of both parties is not required but the external manifestation should exist. The acceptor must dos something in order to notify his
acceptance. For example, he should communicate his acceptance of the offeror. This can be illustrated in the case of Brogden v Metropolitan Railway
Co (1877) 2 App Cas 666. In this case, the defendants had for some years supplied the plaintiffs with coals. It was suggested by the defendants that a
contract should be entered into between...show more content...
Defendant banked in a sum of money to gain the confidence of the public. Plaintiff bought and used the ball in the manner prescribed and caught
influenza. She claimed for the compensation but the defendant refused to compensate her. She then sued the defendant. Defendant contended that the
advertisement was a mere puff and was not intended to create a binding obligation. Court of Appeal held that an offer can be made to the world and it
becomes a contract when any person performs the condition. It was also mentioned in Section 7(b) of the Contracts Act that where the mode of
acceptance is specified in the offer, the acceptor must communicate his acceptance in that mode. If no mode is specified, acceptance by any usual and
reasonable manner which shows the acceptor 's intention to accept is sufficient.
There are a few types of communication of acceptance. First is via post or
telegram. There is a difficulty in this type os communication of acceptance due to the time lag between sending and receiving and in situations where
the acceptance is not received by the offeror without the fault of either party. The general rule at common law is that acceptance is complete when it is
brought to the notice of the offeror. But it was stated in the postal rule that an acceptance is complete when the letter containing such acceptance is
posted, or when the telegram containing such acceptance is handed in. This can be seen in the case of
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