A Day In The Life Of Brent Dorsey Staff Auditor Professional Pressures

1643 words - 7 pages

A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures

By: Carmelia Bell


Brent Dorsey is an audit working at a company called Northwest Steel located in Portland. Brent is under a lot of pressure due to his job and marriage. Katherine his wife has been complaining about how they are not able to spend time together because of his job. John Peters, his boss is also putting him under pressure because he wants his peers Megan, Scott and him to be able to do accounts payable within 35 hours. John wants this to happen because they have been 30 hours over budget. John would like it to be done no more than 35 hours. John also wants ...view middle of the document...

One more con for that alternative is working the extra hours will further strain relations with his wife, and could even end his marriage eventually, as it leads to more engagements with overtime in the future. Working off the clock can lead to serious trouble for them and their company, because it is against the law to work and not get paid for it. The last alternative is audit the payable accounts normally and report over budget. The pro to don’t this is ethically they are doing what is expected of their jobs, and they get to spend time with their families, but the con will be they’ll report over budget, which will reflect badly on them, their supervisors, and the company. In my opinion Brent’s best alternative would be to come in on the weekend and put in as many hours as needed to finish the payable trying to finish as close to budget as he can but if they can’t meet budget and they report over-budget this should show John that maybe they need more hours. Also, he should speak with his wife and see if they come to an agreement. Brent should explain to her that this can be good for their family because it can lead him to a better position.
Scott had suggested that they should do what the same thing as the rest of their coworkers did last year which was they had “eaten time” to get some parts of last year audits done within budget. The consequences for Brent, the auditing firm, and others involved that may arise from “eating time” was it can lead to inaccurate budgeting for the future audits. Many managers prepare the budgets for an audit based on prior years. By doing this many managers will see that the job was completed in a shorter time in previous years and this will prompt them to prepare next year’s budget based on this assumption. This will put future accounts under a lot of stress because it will not be realistic. Eating time is dishonest and the actions intended to deceive the users of the time budget report.
Meghan suggested that they should skip some audit steps when doing the audits, but this can lead to serious consequences. If they don’t complete all audit steps some of the material misstatement might get passed the auditors. Skipping audit steps can lead to inaccurate audit decisions. Material misstatements could go unnoticed by the firm and this also raises a serious ethical issue with serious possible consequences for the auditors involved and the firm which may be a subject of litigation, prosecution and liability.
I believe Brent should just do what’s right and that’s try his best to finish within 35 hours. He should come in on the weekend and try and move as fast as possible to meet the budget. If he can’t do this he needs to seat down with John and see what they can do to handle the situation. Maybe they could look over their hours. When Brent talks to John, there may be some legitimate things John could do to relieve the budget pressure. For example, if payables are a low-risk area as Megan suggests, perhaps...

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