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Solution Manual for Lakeside Company Case Studies in Auditing 12th Edition by Trussel download pdf full chapter
Solution Manual for Lakeside Company Case Studies in Auditing 12th Edition by Trussel download pdf full chapter
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Solution Manual for Lakeside Company
Case Studies in Auditing 12th Edition by
Trussel
Case 1 - Exercise 1
Abernethy and Chapman
Fraud Risk Factors
Client:
Prepared by:
Date:
List the fraud risk factors that the CPA firm might encounter if they accept this audit
engagement. Be sure to include a discussion of all items that will probably require
special attention during the audit. For each of these fraud risk factors, indicate how
the auditor should follow up on each potential problem if the engagement is accepted.
Use the following format:
LACTIC FERMENTS.
The results obtained are of comparatively little value; the milk only
keeps for a few hours, or at the most for three or four days.
Cold.—Refrigeration, which is so valuable in preserving all kinds of
animal products for long periods, has also been used for preserving
milk. Unfortunately, although cold impedes the development of
bacteria, it also has the grave inconvenience of causing the cream to
separate from the milk, and it being impossible to mix them again
satisfactorily, milk preserved in this way is more or less unfit for
consumption.
Heat.—The principle of preserving milk by heat is based on the
destruction of the microorganisms at a high temperature. In this
respect again, one meets with obstacles, for, if the heat be applied
direct, some of the principles of the milk are converted into caramel,
and if the temperature rises beyond 157° Fahr. (70° C.) the
composition of the milk is changed.
Preservation by Oxygen.—Within the last few years the use of
oxygen at a pressure of about two atmospheres has been
recommended. When the milk is to be used it is only necessary
slightly to relieve the pressure and allow the oxygen to escape, the
liquor which remains having all the characters and qualities of fresh
milk. The method appears excellent, but is too costly for every-day
use.
Pasteurisation.—The pasteurisation of milk aims at destroying the
greater proportion of the ferments above mentioned. The milk is
heated at atmospheric pressure, and is kept for a time at a
temperature of between 150° and 157° Fahr. (65° and 70° C.). It
preserves its properties and composition, but sterilisation is not
complete, and the milk cannot be kept indefinitely.
Concentrated Milk.—Concentrated milk is obtained by prolonged
heating to 157° Fahr. (70° C.) in a vacuum, when it becomes syrupy
by evaporation and its composition is not greatly modified. It is then
drawn off into bottles, which are hermetically sealed and subjected to
a higher temperature to complete the destruction of all the germs.
Condensed milk keeps for a very long time. To prepare it for use it is
mixed with a certain quantity of water, and then yields a liquid
similar to normal milk.
Sterilisation.—Sterilisation necessitates the use of special
apparatus in which the milk is heated in a water or steam bath
sheltered from the action of the air, the temperature rising to 212° to
240° Fahr. (100° to 115° C.); all the ferments are destroyed, and the
milk will keep indefinitely, but its composition is slightly modified.
Diseases Transmissible to Man through the Medium of
Milk.—Tuberculosis.—The history of tuberculosis contains
numerous facts proving the possibility of contagion by milk from
cows suffering from tuberculous mammitis, though it seems
necessary that the milk should be taken for a certain time to produce
these effects.
Foot-and-Mouth Disease.—Observations recorded by veterinary
surgeons prove that this disease affects the teats. It may be
transmitted to man. The milker may be directly inoculated, but the
milk is the ordinary vehicle of contagion. Chauveau saw an epidemic
in a school at Lyons where milk was obtained from cows suffering
from foot-and-mouth disease. In a similar way 205 persons were
inoculated at Dover in 1884, and suffered from vesicles about the
mouth.
Although foot-and-mouth disease is extremely benign in men, it is
well to take every precaution against it.
Gastro-Intestinal Infections.—Cases have been recorded of gastro-
intestinal infection in young animals and children in consequence of
consuming milk which had undergone abnormal changes. Milk
containing various kinds of microorganisms may at first produce
lactic indigestion and afterwards diarrhœic enteritis.
CHAPTER VII.
MALE GENITAL ORGANS.
The scrotum, the vaginal sheath, the testicles, the vas deferens, the
vesiculæ seminales, the prostate, and Cowper’s glands may all
become the seat of disease.
The scrotum and testicles seldom reveal more than mechanical
injuries of external origin, producing wounds and cuts and, in the
case of severe contusions, hæmatoma of the scrotum, of the vaginal
sheath, and of the testicles. Inflammation of the testicle, that is to
say, traumatic orchitis, is rare; on the other hand, Moussu has
several times seen tuberculous orchitis, for which he has operated.
This, however, was in the boar. These different lesions, the last
named excepted, usually heal with rest and the application of
antiseptic dressings, anodyne and resolvent lotions.
Breeders seldom retain more entire animals than are strictly
necessary for reproduction. The others are castrated, and this alone
explains why the treatment of genital diseases in male animals of any
species is rare.
Of the genital diseases which possess real clinical interest the most
important are tumours of the testicle. These occur not only in male
animals, but also in those which have undergone the operation of
bistournage.
It might à priori be believed that in an animal of the latter class
the testicle had been completely destroyed, not only from the
physical, but from the pathological point of view. This, however, is by
no means the case, and Cruzel has described, under the erroneous
designation of sarcocele, tumours of the testicle which develop in
oxen of various ages.
Moussu has had a similar experience with animals of from four to
six years of age which had been carefully operated on.
These tumours, the origin of which is unknown, develop at the
expense of the rudiments of the atrophied testicle. They vary in
character, and Moussu has only observed tumours of a type different
from that of the testicle itself, containing tracts of carcinomatous,
sarcomatous, and fibrous tissue. They also appear to vary greatly in
gravity, for, although the cases seen by Moussu had become
generalised in a few months, Cruzel states that these tumours may
remain stationary for several years.
The symptoms
consist in progressive
enlargement of the
scrotal region and the
appearance of a tumour
surrounded by
œdematous or lardaceous
tissue.
The tumour, which is
confined to one side,
increases in size, is
bosselated and adherent
at points to the surface of
the skin, while it is
insensitive or only
slightly painful to the
touch.
In a few months it may
increase to the size of a
child’s head. The animals
have difficulty in moving
Fig. 239.—Upper surface of the neck of or lying down, the hind
the bladder and origin of the urethra in limb on the affected side
the ox. 1, Bladder; 2, vesiculæ seminales; is abducted, and the
3, vas deferens; 4, principal portion of animal usually lies on its
the prostate gland extending beneath chest and abdomen. The
the sphincter; 5, sphincter; 6, patient rapidly loses
aponeurosis of the sphincter, clothing flesh, although the
the upper portion of the urethra and the appetite remains good.
flattened portion of the prostate. (After When the growth is
Barrier.) removed, it is easy to
prove that the tumour has
developed in the
atrophied mass of testicular tissue, and that it remains suspended
from the end of the cord.
The diagnosis of tumour of the testicle is extremely easy, for the
condition cannot be mistaken for a hæmatoma or for a scrotal
abscess.
The prognosis necessarily depends on the nature of the tumour,
but as it is impossible to determine this point before extirpation, the
prognosis should always be regarded as very grave.
Treatment. Whatever the nature of the tumour, ablation is
advisable. If it is of a benign character, recovery may be complete
and permanent, but if it is malignant, generalisation will rapidly
ensue. Before interfering surgically, however, it is essential to
examine the inguinal, pelvic, and sublumbar lymphatic glands, to
make sure that they are not affected. If they prove to be already
invaded, an operation should be avoided.
Even despite such precautions and the apparent absence of any
glandular infection, operation may be followed by generalisation in a
few months, although for a short time the condition may seem to
have greatly improved. No special indications need be given beyond
those suggested as necessary in dealing with all kinds of tumours,
whatever their nature.
The skin should be freely divided, that the tumour may be
thoroughly dissected out and no fragments be overlooked. The mass
of the tumour having been dissected free, the écraseur is applied to
the pedicle or the cord. Enucleation of the tumour may be very
difficult on account of the presence of numerous ramifications or
attachments, but the closest attention must be given to removing
every fragment if a fresh local growth is to be avoided. In the event of
fragments being left, a fresh growth is certain to occur.
Generalisation, which may extend to all the viscera (lymphatic
glands, liver, spleen, lungs, pleura, peritoneum, heart, etc.), is
indicated by rapid wasting, fever, acceleration of breathing, digestive
disturbance, and sometimes coughing, etc.
Local new growths assume the form
of ulcerating swellings. In practice, if
the general condition can be improved
for a short time, it is advisable to
slaughter the animal.
(PROSTATE, VESICULAR
SEMINALES, COWPER’S GLANDS.)
Inflammatory or other diseases of
the above glands are most frequent in
entire animals. As a group they are
uncommon, and are still ill-recognised
and ill-described, being seldom
identified except on post-mortem
examination.
The cause of inflammation of the
prostate, of the vesiculæ seminales,
and of Cowper’s glands is probably an Fig. 240.—Roof of the neck
ascending infection of the urethra and of the bladder and first part
neighbouring channels, a fact which of the urethra (internal
explains the comparative rarity of such surface). 1, Orifice of the
conditions in castrated animals. ureter; 2, urethra at a point
The pathogenic germs penetrate beyond the urethral valve;
from the urethra into the excretory 3, submucous erectile
ducts of the glands, obtain a lodgment tissue; 4, urethral
in the culs-de-sac of the glands sphincter; 5, vesiculæ
themselves, and thus produce simple seminales; 6, veru
or suppurative inflammation. montanum; 7, orifices of
The symptoms may easily be the vesiculæ seminales; 8,
mistaken, to some extent at least, for orifice of the vas deferens;
those of acute cystitis or cystitis due to 9, orifices of the prostate;
the presence of a calculus, and it is 10, urethral valve, showing
only by rectal examination that the on its free margin the
diagnosis can be made. point-like openings of the
The first symptom is defective ducts of Cowper’s gland.
micturition, which occurs in jets, is (After Barrier.)
intermittent and painful, and
sometimes
causes slight
groaning. It is
accompanied
by vesical
colic,
spasmodic
lifting of the
hind legs, and
more or less
unsuccessful
expulsive
efforts.
These
symptoms are
of reflex or
mechanical
origin, and are
due either to
direct
compression
of the urethra
Fig. 241.—View of Cowper’s gland and of its by an
compressing muscles. (After Cocu.) 1, Cowper’s hypertrophied
gland; 2, compressing muscle; 3, accelerator urinæ and inflamed
muscle turned back to expose the gland; 4, gland, or to
sphincter of the urethra. spasm of the
vesical
sphincter. The urine passed, unlike that in cases of acute cystitis or in
cystitis due to calculus, is of a normal character. Rectal examination
usually reveals distention of the bladder, and hypertrophy and
exceptional sensitiveness at certain points.
If the painful and hypertrophied area is over the neck of the
bladder, this indicates that the lobes of the prostate are affected. If,
however, the affected parts are situated on the sides of the neck and
along the posterior pointed end of the bladder (Fig. 239), the
vesiculæ seminales are affected; finally, if the painful points are
directly above the ischial arch and below the sphincter ani, Cowper’s
glands are the seat of disease (Fig. 240).
To diagnose these conditions requires very close and careful
examination. They may easily be mistaken for acute cystitis, though
the character of the urine should suggest doubts and lead to rectal
examination.
Although they do not endanger the animal’s life, these conditions
give rise to such serious inconvenience as often to render entire
animals useless for stud purposes.
Local treatment is impossible, and the practitioner is restricted
to the use of anodynes, balsamic preparations and diuretics. The
treatment, in fact, differs little from that of cystitis. In cases of
suppuration of Cowper’s glands, the abscess usually forms just below
the anus and close to the median line. Thus the diagnosis may be
confirmed by capillary puncture, the part being laid open if
necessary.
SECTION VIII.
DISEASES OF THE SKIN AND SUBCUTANEOUS
CONNECTIVE TISSUE.
CHAPTER I.
ECZEMA.
ACUTE ECZEMA.
CHRONIC ECZEMA.