electronic scannerelements of costelements of financial statementselements of working capitalembargoembarkationemphasisempirical researchemployee fraudemployee incentive compensation plansemployerend of monthend product costingending inventoryending market priceendorsementendorsementsengagementengagement letterengineered costsengineering orderenquiryenterpotenterprice net incomeenterpriseentityentity accountingentity equityentry age normal cost methodentry valueenvironment of accountingequal installment methodequalitiesequipmentequipment replacement expenditureequipmentsequitable ohligationsequitiesequities on minority interestsequityequity capitalequity contractequity interestequity investmentequity methodequity ratioequity securitiesequity theoriesequivalent unitserection all risk insurance