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Unformatted text preview: management or department heads to make improper accounting alterations (Whittington & Pany, 2010). A public accounting firm is a liberated entity from Spacecraft, Inc. which places them in a position that cannot be controlled by corporate management. The primary focus of a public accounting firm is to assess the impartiality of Spacecraft, Inc.s financial information. As Whittington & Pany (2010) state, the fairness of reported earnings became of prime importance (p. 8). References Whittington, O. R. & Pany, K. (2010). Principles of auditing & other assurance services (17 ed.). Boston, MA: McGraw-Hill Irwin....
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This note was uploaded on 07/12/2011 for the course ACC 410 taught by Professor Clements during the Spring '11 term at Ashford University.
- Spring '11