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AU Section 311 Case Study

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AU Section 311 “Planning and Supervision” (PCAOB) provides in paragraph 11 that the elements of supervision include instructing assistants, keeping informed of significant problems encountered, reviewing the work performed, and dealing with differences of opinion among firm personnel. Additionally, the extent of supervision appropriate in a given instance depends also on the complexity of the matter and the qualifications of persons performing the work (Georgiades, 2009). In our case, Bill only has 18 months experience with the firm. Sam could have done more in supervising Bill’s work considering the complexity of Marcelle’s inventory account, and probably the qualifications that Bill possesses in respects with this particular client. This

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