1. TECHNICAL WRITING November 5, 2013

2. Today Check agreement errors worksheet work on Assignment 4

3. Agreement Errors Result when: a) Pronouns (I, he, she, they, it, etc.) do not correspond in number (singular vs. plural). b) Verbs used to modify a subject do not correspond in number (singular or plural), or with person (first, second, or third) with the subject’s “head”.  “Head” = the word the verb modifies. c) Demonstrative adjectives (this/that/these/those) used to modify a noun do not correspond in number.

4. Agreement Rules 1. A pronoun must agree in number and gender with its antecedent (the noun or phrase it represents). i.e., An accountant presents us with information they deem correct. - They does not agree with the antecedent (an accountant).  Accountants present us with information they deem correct. Note: In situations like this, use the plural subject if possible.

5. Agreement Rules 2. A verb must agree in number and person with the subject’s head i.e., Few studies on income smoothing has directly investigated changes in firms’ reported earnings. - Has investigated does not agree in number with the head (studies).  Few studies on income smoothing have directly investigated changes in firms’ reported earnings.

6. Agreement Rules 3. A demonstrative adjective (this/that/these/those) must agree in number with the noun it modifies. i.e., When the political situation changes, this goods will lose their scarcity value. - This does not agree in number with the noun (goods).  When the political situation changes, these goods will lose their scarcity value.

7. Worksheet answers 1. Auditors look for evidence that a company disclosed their information fairly. Revised: Auditors look for evidence that companies disclosed their information fairly.

8. Worksheet answers 2. A manager asks us to confirm that they presented their information fairly; a manager never asks us to confirm that their income statement is incorrect. Revised: Managers ask us to confirm that they presented their information fairly; they never ask us to confirm that their income statements are incorrect.

9. Worksheet answers 3. More frequent and secure random background checks on a new customer mitigates their unethical behavior. Revised: More frequent and secure random background checks on new customers mitigate their unethical behaviors.

10. Worksheet answers 4. Wylie complies with this rule and record any unrealized gains or losses in other comprehensive income. Revised: Wylie complies with this rule and records any unrealized gains or losses in other comprehensive income.

11. Worksheet answers 5. The introduction of a triangulation among Entity Business States (EBS), Management Information Intermediaries (MII), and Management Business States (MBS) provide a new methodology for auditors to identify and assess audit risks from multiple perspectives, using multiple sources of evidence. Revised: The introduction of a triangulation among Entity Business States (EBS), Management Information Intermediaries (MII), and Management Business States (MBS) provides a new methodology for auditors to identify and assess audit risks from multiple perspectives, using multiple sources of evidence.

12. Worksheet answers 6. According to this indicators, even if LogIn identifies themselves as the primary obligor in the arrangement, it is questionable whether they can recognize revenue as a gross amount.. Revised: According to these indicators, even if LogIn identifies itself as the primary obligor in the arrangement, it is questionable whether it can recognize revenue as a gross amount.

13. Worksheet answers 7. Companies can change their accounting standard, but it should follow proper methods. Once they change an accounting standard, it must explain it in the footnotes of their financial reports. Revised: Companies can change their accounting standards, but they should follow proper methods. Once they change an accounting standard, they must explain it in the footnotes of their financial reports.

14. Worksheet answers 8. The fluidity of this industry and the variety of accounting practices used to recognize revenue creates a dilemma for investors. Revised: The fluidity of this industry and the variety of accounting practices used to recognize revenue create a dilemma for investors.

15. Worksheet answers 9. Pro forma earnings provides much relevant financial information. Revised: Pro forma earnings provide much relevant financial information.

16. Worksheet answers 10. The provisions also emphasize that companies should not record revenue until it has shipped all undelivered elements. Revised: The provisions also emphasize that companies should not record revenue until they have shipped all undelivered elements.