... increased by $14,500,000, long-term debt by $ 13, 200,000, and retained earnings by $1 ,30 0,000 as of December 31 , 2007, and net income and earnings per share would be increased by $1 ,30 0,000 and $2.25, ... independence with respect to the audited entity E:\EBOOK PPT SM TB\04 TEST BANKS\TB _Arens_ audit13e_downloadslide.blogspot.com \Chapter 3. doc To download more slides, ebook, solutions and test bank, visit ... responsibility of management and the auditor E:\EBOOK PPT SM TB\04 TEST BANKS\TB _Arens_ audit13e_downloadslide.blogspot.com \Chapter 3. doc To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com...