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1. If you were Yimei, what ethical concerns would exist for you upon discovering the three accounts? What is the first thing you would do upon discovering the three accounts?
2. Assume that FO provides invoices to justify the amounts in each account. You review the documentation and notice that each one has the same font, font size, and exact format. Being a skeptical auditor, you are suspicious about the validity of the audit evidence. What are your ethical and professional responsibilities given the questionable nature of the audit evidence and your role as the lead auditor?
3. We discussed the issues of accountability and transparency with respect to corporate governance in Chapter 3. In the public sector, the chief investigative office is the Inspector General (IG) who is accountable to the taxpayers. IG are supposed to detect and prevent waste, fraud and abuse and thereby build trust in government. What would you do if you were Yimei and were told by Kwami to drop the matter because the chief operating officer of FO is the sister of the IG? Do you have any whistle-blowing obligations in this matter?
4. Review the accountancy law and rules of conduct in your state, and discuss Yimei ethical responsibilities with respect to the facts of this case.
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