CASE 2.10 FOUR SEASONS NURSING CENTERS OF AMERICA, INC. On February 7, 1974, Kenneth Wahrman, an audit partner with Arthur Andersen, was sitting in…

1. Arthur Andersen dan beberapa pegawainya menjadi terdakwa baik perdata maupun pidana atas keterlibatan mereka dalam kasus Four Seasons. Coba bandingkan dan bedakan tingkat kepastian (bukti) sehingga membuat penggugat harus menetapkan tuntutan perdata dan pidana tersebut.

2. Identifikasi kasus pengadilan lainnya yang melibatkan perusahaan audit dimana auditor independen menghadapi tuntutan pidana! Apa hasil akhirnya pada masing-masing kasus?

3. Tanggung jawab apa yang dimiliki partner kantor atas kinerja dari bawahannya? Tanggung jawab apa yang harus dimiliki oleh auditor senior ketika perjanjian dilakukan oleh audit junior?

4. SAS No. 31, “Evidence Matter,” mengidentifikasi lima kunci dari asersi manajemen yang mendasari serangkaian laporan keuangan. Manakah dari pernyataan ini yang dilanggar dalam kasus Four Seasons?

5. Four season menggunakan kedua metode yaitu fisik dan biaya untuk jangka panjang. Mana, dari salah satu metode ini yang baiknya digunakan Four season? Jelaskan mengapa !

6. Jika pada tahun 1972 Arthur Young menemukan hasil temuan audit pada Philips Petroleum terkait kontribusi kampanye ilegal yang dilakukan pada pemilihan ulang Presiden Nixon pada tahun 1972. Bagaimana temuan ini mempengaruhi hasil auditnya?

Running head: FOUR SEASONS NURSING CENTERS OF AMERICA, INC. CASE Four Seasons Nursing Centers of America, Inc. CaseStudent’s NameInstitution Affiliation 1 FOUR SEASONS NURSING CENTERS OF…

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