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A Day in the Life of Brent Dorsey Olga Mazur, 20556228

Q1.Dorsey faces the problem of what he should do in regard to completing the audit of
payables. He has the following options:
1. He could listen to Megan and only pull 20 invoices instead of the recommended 30.

Pros Cons
- Appeases John, by - Goes against auditor's principles to serve the
completing the public. Less invoices tested means that the level
audit in budgeted of assurance will not be as high. A smaller sample
time. may not reasonably reflect what happened
2. Brent could listen to Han and work much longer, but bill the budgeted number of hours.

Pros Cons
- The audit will - Brent's personal life will suffer because of the extra
be done hours in the office
properly with - He will have to report a false number of hours
a higher level worked. This may not follow his moral compass. An
of assurance accountant is expected to have high ethical standards.

3. He may seek out upper management and express his concerns over Johns expectations.

Pros Cons
- Fulfills auditor's duty to - May show disloyalty to John, as
public, by helping prevent increased concern over his leadership
from rushed audit work to be may cost him a promotion
signed off - It can be intimidating to express
- Helps the firm by helping to concern over a supervisor being fresh
identify an operational issue in the company

4. He could resign and find a different job.

Pros Cons
He will no longer - With a baby coming, quitting a job may not be wise
have to care about - The other accountants may still use their techniques to
this issue, and can get the job done. Brent's quitting would not help to
focus on his family improve the issue and thus he would not be fulfilling
instead. the duty to users of Northwest Steel's statements.

Q3. In my opinion, the most ethical and reflective of CPA qualities is option #3 - expressing
concerns to superiors. An accountant must first and foremost think about the needs of the
users of financial statements. This action would bring attention to potential discrepancies in the
audit to the firm. This option could also benefit the firm by helping manage budgeted hours
better. I would want to do the same thing in this situation. I would however feel intimidated
questioning authority as a junior in a firm.