Corporate Reorganization & Tax Laws : A 7 page paper
focusing on some of the considerations necessary for a
productive corporate reorganization as seen from an
accountant’s viewpoint. Some of the terms addressed are:
valuation (extensively), assumption of liabilities, net operating
loss carryovers, capital loss carryovers and tax planning
consideration. The writer presents Hallmark’s tax-savings
strategies on corporate real estate and Federated Department
Store’s (Bloomingdale’s) acquisition of Macy’s in 1994 as
relevant examples. Bibliography lists 6 sources.
Taxlaws.wps

Ethics In Auditing : A 7 page paper discussing ethical issues
surrounding the operation of auditors when they are truly
independent of their clients and some of the problems that can
arise when they are not. Every organization wants to present
the most advantageous picture of itself possible, and there are
legitimate ways to accomplish that. The outside auditor can
help, but it appears that not only does he need to concern
himself with his own code of ethics, he also needs to be
vigilant for the ethics of others with whom he might be
associated. Bibliography lists 7 sources. Audieth.wps

Compromise in Accountant Ethics : A 5 page paper
arguing against the premises presented in a paper decrying
what the author sees as "social ambivalence" in auditing firm
billing practices connected with auditing activities. The author
charges that respected accounting firms uses their audit
function to operate as a "loss leader" to attract clients, with the
intention of later raising their rates but in the meantime padding
their hourly billing as a matter of course. While the article
makes no mention of the serious view of ethical practice taken
by professional accounting associations, the paper does. The
author’s evidence is shown to be weak and without grounds.
Bibliography lists 2 sources. Accteth.wps

Issues in Auditing Fraud & Independence : This 5 page
paper addresses the issues of fraud and independence in the
auditing realm. New standards for fraud are included and
solutions fro the dilemma of independence are provided.
Bibliography lists 5 sources. Audind.wps

Are Auditors Truly Independent Of Their Clients? :
A 9 page paper discussing the degree to which auditors can
maintain the independence necessary to ensure the integrity
of audited financials. Though most auditors will argue that they
are truly independent of their clients, practice indicates that
they are only as independent as they determine to be and still
retain their clients. As integration of effort becomes more
common in industry, so is it in accounting. In many instances,
firms risk losing clients’ lucrative consulting and tax business
over their less-profitable auditing practice. Bibliography lists 5
sources. Auditind.wps

Detection of Fraud Through Internal Audit : This 13 page
paper discusses the practice of internal auditing and the ability
of such a program to detect fraud within an organization. The
writer discusses how the internal auditor should participate in
the deterrence, detection, investigation and reporting of fraud.
Bibliography lists 11 sources. Audfraud.wps

Independence & Fraud Standards for Public Auditors :
The AICPA provides standards for independence and fraud for
public auditors (CPAs). This 7 page paper evaluates the
current standards as they relate to public auditing and defines
the changes that have occurred in the last two years.
Bibliography lists 5 sources. Fraudsta.wps
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