f. Odonnel Incorporated has struggled financially and has been unable to pay the audit fee to its auditor, Seale and Seale, CPAs, for the 201l and 2012 audits. Seale and Seale is currently planniag the 2013 audit.
g. Jessica Alma has been serving as the senior auditor on the audit of Carolina BioHealth, Inc. Because ofher out standing work, the head of imnemal audit at Carolina BioHealth extended her an offer of employment to join the internal audit department as an audit manager. When the discussions with Carolina BioHealth began, lessica informed her office's managing partner and was removed from the audit engagmant.
h. Morris and Williams, a regional CPA firm, is providing informatiom systems consulting to one of their publicly traded audit clients. They are assisting in the implementation of a new financial reporting system selected by management.
i. Audrey Glover is a financial analyst in the financial reporting department of Technologies International, a privately held several journal entries for Techaoluprs Intermarinoal tilannud tu that thr eump that not yet occurred. The entries are rrsected in fin mann recently provided to the bank in onounction with a lauan ng due Austin and GPAs, ia perfinrmiag structured the fine for this engagment br a