External Essay Topics

External building structures

External buildings structures are may be designed into various designs according to a number of factors which may include the following; the tastes of the owner, the purpose of the building, the available building resources, the size of available space, the prevailing climatic conditions of a particular place, the time available, and above all the… View Article

American Retirement Corporation

American Retirement Corporation (ARC) is an operator of senior living communities. The company is a senior living and health care services provider offering a broad range of care and services to seniors, including independent living, assisted living, skilled nursing and therapy services. The company operates around 65 senior living communities in 14 states, with an… View Article

Case 7.5 Fred Stern /Ultramares

When assessing audit risk, should auditors consider the type and number of third parties that may ultimately rely on the client’s financial statements? Should auditors insist that audit engagement letters identify the third parties to whom the client intends to distribute the audited financial statements? Would this practice eliminate auditors’ legal liability to nonprivity parties… View Article