ABSTRACT

The prosecutor's opening statement included the following: As accountants, the defendants’ job was to get the numbers right. They did it by booking fraudulent, unsupported entries to increase earnings until they got to their number. Every investigation is different and there will be different questions to answer depending on the nature of the issues the people are investigating. There must be a work program that includes the procedures to be executed to achieve the objectives. In criminal or civil litigation, the people must be able to quickly access physical and electronic documents and other evidence to support conclusions and opinions. The majority owner of a newspaper and cellist was quite the lyric opera devotee. Common size financial statements can also be used to compare a small company's financial statements to a large benchmark company's financial statements. Basically, the correlation coefficient is measuring the extent that changes in the dependent variable correlate with changes in the independent variable.