Good Intentions, Bad Outcomes: How Following Orders Can be the Wrong Choice

  1. Define professional skepticism, and discuss why this is important to the accounting profession.
  2. Define the three types of audit affiliations? Which type(s) were present in Harold’s case?
  3. Discuss Harold’s role in the Tom Petters Ponzi scheme?
  4. Based on your understanding of Harold’s plea agreement, why was he sentenced to 366 days in federal prison?
  5. In your opinion, should Harold have followed his boss’s orders? If you were placed in a similar situation, how do you think you would respond?