Engagement Letters Essay Example for Free

Engagement Letters Essay Engagement letters are a great tool to enhance and clarify expectations between CPA’s and their clients. When engagement letters are used consistently, they can help build client relationships. CPA’s can also use them as a marketing tool, letting the client know what services they are being offered, and identifying supplemental services that may be beneficial to them. Such as discussing in the engagement letter for a tax client that tax planning services could be offered with a new signed engagement letter. Professional Standards While the AICPA does not require engagement letters, the standards do discuss establishing an understanding with the client, and it is preferable that this communication be written. Protection from Legal Liability Engagement letters can be a good basis of defense in the event of a malpractice claim. Also, if the intended users are identified in the engagement letter, it can limit those who can sue the CPA for use of the work product in some states. Our firm does not happen to be consistent with getting signed engagement letters before services are performed. Recently, we did some valuation services for one of our larger clients that was quite intensive and took a good deal of time. The client received the information and then the bill. He called and told the CPA that was working with him that he did not ask for the valuation services to be done that he was just asking about such services. This is interesting, since the client forwarded the information necessary to complete the services. However, such confusion could have been avoided had a signed engagement letter been in place for the valuation services. I also really like the idea of using them as a marketing tool. Engagement Letters: Why Use One? Retrieved from http://www. proaccess1. com/downloads/CPA_Engagement_Letters_Why. pdf What is audit risk? Audit risk equals inherent risk times control risk multiplied by detection risk. Inherent and control risk cannot be controlled by the auditor as they are a function of the client and its internal control environment. Detection risk is however a function of the effectiveness of the audit procedures performed. Misstatements that make it through the client’s controls and through the audit would be considered the audit risk.

Cathers Death Comes for the Archbishop - A Narrative :: Cather Death Comes for the Archbishop

Cather's Death Comes for the Archbishop - A Narrative As I was gathering information on the World Wide Web for my discussion for class, I encountered snippets of the debate as to the classification of Cather's Death Comes for the Archbishop. Having "thumbed through" a few arguments and some reader responses to her books and having read the work, I have come to a safe conclusion: If Cather would like her book remembered as a narrative, then we should respect her wishes and let it lie at that. The reason? It's not a novel. At least not a good one. Cather can write and what she did in DCA proves her talent. Her descriptions are intriguing and she can paint a wonderful landscape with words that any reader can feel completely encompassed in. Her characters are solid; you love them or hate them and you have a number of reasons to defend your position. All the bits and pieces of DCA are sound. No, the problem is not with her technical style so much as her overall composition. There's no plot. What Cather has essentially given us is a collection of anecdotes about a couple of Catholic priests spreading religion in newly acquired plots of American soil. It's true that by the end of the book, the stories ebb themselves together and remarkably even make a strong impression, however, the last quarter of a book is not the strongest locus to begin a plot. The reader would like a reason or even a clue or mild suggestion as to what the book is going to be about by the time he is half way through it. I was pretty sure it had something to do with those mules as they seemed to work themselves back into the story a number of times. (I was quite positive of this when the one time Father Latour decided not to take his pearl-colored mule on an emergency trip and instead opted for the larger army mule, it died in the snowstorm, thus saving noble Angelica.) Alas, it wasn't about the mules. One loose definition of a narrative is simply the telling of a series of events.

Being a member of a social group Essay

People become a member of a social group because of their very nature, that is, not to feel lonely, to feel secure, and to satisfy some needs such as social and self-esteem needs. Being part of a group has both positive and negative outcomes for an individual. Positive outcomes can be listed as enjoying group work, gaining new perspectives and making friends, and being more creative. On the other hand, there are some negative outcomes such as disagreements between the members of the group and losing time. One of the positive outcomes is enjoying group work. In a group work people perform their tasks quicker and in a more effective way. In a group, each person seems to be more capable. Working together provides a perfect information flow. People share their knowledge and skills with one another. By that way, people can feel themselves like a team because they are acting as a single body and are having responsibilities. Such kind of a group work provides each member with new perspectives which is a result of the exchange of ideas between group members. Therefore, they start to look from a different and a more brooder window. Involving in a social group provide opportunities for making friends. This is another positive aspect of social groups. People feel themselves better when they have more friends and worse when they do not. On this issue, (1991, p110) Goleman stated that patients who suffer from cancer and have no friends need more medical care than those who have friends. That proves the importance of the social groups in people’s lives. Only through this way they can become social and enjoy lives more. Besides its positive outcomes, being part of a group has some negative outcomes as well. These are disagreements between members and wasting the valuable time. Disagreements usually exist when individuals have conflicts with the ideas of others. They want to be free-riders which means acting as a single person and do not participate in or not contribute to the common work. That creates disagreements between group members. The group work can bring inefficiency. For instance, it can continue longer and can waste the time present. The disagreements between the members of the group can also cause losing time. To sum up, all it’s negative and positive outcomes considered, groups play an important role in our lives even though it cause conflicts between group members and losing time. A group is a good shelter that satisfies some of the basic needs of the people involved such as social and self-esteem needs. Further more it helps people to gain new perspectives, to be more creative, and to find new friends. Overall, a group is a social institute which combines various kinds of people who are different in mind, appearance, age and gender.

Essay about The Threat of the Constitution - 2560 Words

The Threat of the Constitution The fundamental point of contention between the Federalists and anti-Federalists in their debates over ratification of the Constitution surrounded the question of what powers were necessary in order to insure the security of the nation as a whole. The federalists, of course, believed that a strong central government was necessary, for reasons of national security and economic prosperity. The anti-Federalists were strongly opposed to the centralization of power, rather, they were concerned with retaining the sovereignty of the states and, in turn, their secured political freedom. Three issues were the cause of great apprehension to the anti-Federalists upon reading the proposed Constitution -- the†¦show more content†¦One such believer in this potential outcome, the anti-Federalist calling himself Federalist Farmer, offers his interpretation of the positions of power under the new Constitution, comparing them to the English monarchy and Parliament, saying that the new gove rnment consists of three different branches, namely, king, lords, and commons or, in the American language, President, Senate and Representatives . This feeling is echoed in most of the anti-Federalist writings, that political officials are, as one writer put it, no more than an elective monarchy . The correlation between the potential abuse of power and the rich, intellectual and aristocratic class of Americans was a great reason behind the suspicious perception of government on the part of the anti-Federalists. This air of distrust was especially strong since the memories of the oppressive reign of England and the revolutionary spirit were still fresh in the minds and hearts of Americans. The anti-Federalists had a great deal to be concerned with in light of the proposed Constitution, as the political power and democratic rights of the majority were seemingly tossed aside, leaving them helpless subjects, rather than active political participants in the new government. For the most part, their concerns about the potential abuses of powerShow MoreRelatedThe Threat On A Nation From Its Own Constitution Essay1681 Words   |  7 PagesThe Threats on a Nation from Its Own Constitution When looking for the causes of the Civil War, one might start with the Mexican American War, which mainly began over the issue of the expansion of slavery. However, America’s sectional differences have been present since the country’s early days. 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