Dan turned in the report with the subject matter to view designation due to the fact his customer is the subsidiary and the materials big difference was extra than the 3% authorized by AICPA rules. He took his issues to Oliver Freeman and was instructed to take away the subject matter to view designation as well as the internet pages relating to his approximated value of the piece of assets. He was also advised to situation a clear viewpoint and condition that the authentic estate values are proper.

Dan stuck to his fiduciary obligations of integrity, honesty, and legality by distributing the report with the subject matter to opinion designation for the assets. Oliver therefore changed Dan’s opinion with a cleanse view. He also gave a destructive critique of Dan’s performance that would void Dan the opportunity of an early promotion (Brooks, 2007).

This circumstance has 4 most important stakeholders. Daniel Potter, the auditor, is intrigued in a extended – time period career with Baker Greenleaf and upholding rigorous moral values. Oliver Freeman, Dan’s immediate supervisor, desires to preserve his prominent position in the organization and protected the customer account wholly for Baker Greenleaf.

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