For each of the descriptions in Column A, match the correct word or words from Column B.

1. 9. Financial statement amounts expressed as proportions of a base Horizontal analysis
2. 6. A wide range of evidence - gathering activity that occurs before year-end Engagement letter
3. 4. The written basis for the auditor's conclusions Planning memorandum
4. 8. Procedures performed that rely on relationships among account balances and/or relevant non-financial data Audit Documentation 5. 5. Contains information of continuing audit significance Permanent file
6. 3. Auditors' record of compliance with the planning and supervision provisions of GAAS Interim audit work
7. 2. Sets forth an understanding with the client Audit trail
8. 1. Refers to changes across two or more years Analytical procedures
9. 10. Individuals or organizations that are closely tied to the Auditee Vertical analysis
10. 7. Chain of evidence found at an audit client Related parties

Arriving and delivering a load of company executives for a business meeting at a destination far from home base requiring an overnight stay, a company’s pilot requested approval from the company finance office to pay to either have the company’s jet brought into the fbo's hangar overnight to protect it from a forecast snowfall or to have it de-iced by the fbo the following morning well-before scheduled departure. the company was under considerable financial pressure at the time, and the pilot’s requests were denied because of the cost. so, early the following morning, the pilot was up on the wing of the jet sweeping off an accumulation of snow and ice with a borrowed push broom in preparation for the scheduled departure with the executives, but slipped and fell to the ground, suffering a broken neck. the business was organized as a limited partnership, owned by 3 limited partners and one general partner. as a cost-saving measure, the company had dropped its workers’ compensation insurance before the accident. analyze the potential liability for the pilot’s injuries of each of the following, showing your reasoning clearly: the company the general partner the limited partners analyze how the outcome would have been different, if the business had been organized as a corporation and observed all of the formalities to legitimize its corporate status. analyze how the outcome would have been different, if the pilot had been covered by workers’ compensation insurance.

What two elements normally must exist before a person can be held liable for a crime

Read the following scenario and answer the question in 5-10 sentences. you are the owner of a small business that is a defendant in a lawsuit in federal court. you received bad news from your lawyer that the judge did not allow certain documents to be admitted as evidence in court and that the jury reached a $50,000 verdict in favor of the plaintiff. your lawyer tells you that it is within your legal right to hire him to file an appeal with the united states court of appeals. if the appellate court rules in your favor, you may be able to avoid paying part or all of the $50,000. evaluate your lawyer’s suggestion about appealing the decision.