Activity Analysis #6 - Newspaper Article Review Essay

Activity Analysis #6 - Newspaper Article Review - Essay Example Even as a strong set up it was, the sudden loss of seven of its employees jolted the management structure and the company was forced to freeze its operation for a week. The reports of officials said Mr. McDermott; the accused apparently had no permits for possessing the weapons. However, the man had never been arrested for any criminal breach. The victims were of different regions of residence and were no way in possession of professional dealings with the accused. Sources also revealed that the man had lived a secluded life away from relationships. However, there are no factors predictive of workplace violence present in Edgewater case. The report of the shoot-to-death case was subsequently attached to case registers of various other issues of homicides occurred in different locations across the United States of America. Texas, Tampa, Honolulu, Alaska, Atlanta, Newington, California and Los Angeles had marked records of such happenings of industrial dispute resulting in manslaughter at famous companies. Although the reason behind the impulsive killing instinct is inexplicable, investigating authorities depend on the behavioral patterns of the accused to find out the reasons for such heinous acts in various cases to record and store for further references of repetitions of such incidents. Work place violence (WPV) refers to violence that originates from employees or employers. Work place violence is identified as the second-leading cause of homicide in the United States of America; for instance, almost 1000 workers are killed each year at workplace (Fisher & Lab, 2010, p. 1072). Violence in the work place is a serious safety and health issue. A clear definition of WPV can be read out as incidents where people are abused, threatened or assaulted in circumstances relating to their work, involving an explicit or implicit challenge to

Audit Evidence Essay Example | Topics and Well Written Essays - 1500 words

Audit Evidence - Essay Example These are all physical items owned by a business; these may include Land, motor, buildings and other freehold property. Besides these physical assets there is also another class of assets referred to as intangible assets, this class contains such items as patents, copyrights and good will. What the auditor does in looking for audit evidence is that he checks these particular items individually for things like physical location for those it can be verified. Items which may require verification are buildings and freehold property. The auditor also considers amortizations for intangible assets such as goodwill and patents. The other class of assets is the Current assets that include fast moving goods of the business and other short term items of the business among these are the inventory, account receivables, and liquid money that is held by the business. It should however be noted that all the items may not involve the same methods of gathering the evidence as some tend to offer a complicated documentation process while others have a simpler system thus for the auditor to decide what method to use he has to consider each of these items and determine which of the items requires what method. In the following discussion I wish to determine what method to use in each of the selected items in the current assets namely inventory and account receivables. Under the examination method different modes are used by the auditor depending on the item involved. (Elder, Bisley and Arens 2008) Inventories These require physical counts by the auditor to verify the amounts indicated in the records, this verification may involve several methods - The client does the counting and the auditor simply observes and does test counting for some of the items. -The auditor does literal counting for all inventories Other procedures touching on inventory involve examination of purchase invoices and sales reports for a given period. Also determining whether the inventory is pledged or is subject to liens. Accounts receivables These all debts owned to the business what the auditor needs to check when it comes to these is whether some are overdue and also check on the ones that may look very s8uspicious.These may include recurrent accounts with very huge balances etc Checking of these accounts mainly provide evidence on rights and obligations. Advantage of this method of evidence gathering The auditor gets first hand information, this