Is it appropriate to examine whether the coal producer's actions were justified? Why or why not?

If coal quality is subjective, is it appropriate to examine coal quality? Why or why not?

If coal quality is subject to machine testing and objective metrics, is it appropriate to examine coal quality? Why or why not?

Is profitability and cost analysis of the coal mining company during the three$-$month shutdown relevant? Why or why not?

Is profitability and cost analysis of the coal mining company during period before and after the three$-$month shutdown relevant? Why or why not?

Is profitability and cost analysis of the oil production company during period before and after the three$-$month shutdown relevant? Why or why not?

Assume that you have been asking to perform an examination and report on your findings, conclusions, and opinions. Assume that "change orders" $($mutual written agreements to alter an original contract for unforeseen events$)$ have been alleged to interfere with company performance, and contractual arrangements clearly provide additional compensation related to change orders.

Case Discussion: Answer the following questions:

Name at least four industries that might be affected by change orders.

Is it appropriate for the forensic accountant$/$fraud examiner to examine the effect of change orders? Why? Why not?

What if contractual provisions state that the contractor should consider, evaluate and incorporate all aspects that might affect its ability to complete the work on$-$time and on$-$budget. Under those circumstances, is it appropriate for the forensic accountant$/$fraud examiner to examine the effect of changeovers? Why? Why not?