Androids Under Attacks

Topics: Accountant, Audit, Accountancy Pages: 4 (1225 words) Published: March 3, 2013
UNIKL BUSINESS SCHOOL

______________________________________________________________________ EXECUTIVE SUMMARY “ANROIDS UNDER ATTACKS”

GROUPS 6: RITA BINTI MOHD AMIN (62288211023)
: NURUL NABILAHUDA BT MOHD MOKHLIS (62288211195)
: SHAFIQA NABILA BT MOHD SUJAK (62288211229)
: AZMAATUL NURSHAZREEN BT AHMAD (62288211155)
LEC NAME: SIR. AMIRUL (AC20)

EXECUTIVE SUMMARY

Organization Involved in Case study:
  
I. Android & Co
Android & Co started in 1913 when Arthur and Clarence, both from the audit firm of Price bought out a small audit firm in Illinois to form Arthur, Clarence & Co, which became Androids & Co in 1918. Android headed the firm of Androids & Co until his death in 1945.Besides, Android who is founder of Androids & Co was a zealous supporter of high standards in the accounting industry. In 1945, Leonardo Sparky, who succeeded Android at the founder’s death, continued this emphasis on honesty. For many years, the Android’s motto was “Think Straight, Talk Straight”.  

ii. Enroona
Enroona is a client of Android for past 16 years.

  iii. Solid Waste
Solid Waste also one of the organization that involved in this case, where Solid Waste is Also one of the Android’s clients in 1971 before Solid Waste becomes a public company. For Android, Solid Waste is a “crown jewel” client. Until 1997, every Chief Financial Officer (CFO) and Chief Accounting Officer (CAO) in Solid Waste had previously worked as an auditor in Android’s firm.

ISSUES
i) Enroona
a) Many off- book partnerships not properly accounted for and were not independent entities. b) David is one of Android’s partners that conducts Enronaa Corporation, there are evidence suggesting that Android assisted to “puff up” reported returns of off Balance Sheet activities which is the financial are not fairly representing....
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