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# The company accountant has discovered severe discrepancies

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Senior Manager
Joined: 21 Oct 2013
Posts: 420
The company accountant has discovered severe discrepancies  [#permalink]

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30 May 2014, 02:58
1
8
00:00

Difficulty:

45% (medium)

Question Stats:

58% (01:10) correct 42% (01:16) wrong based on 414 sessions

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The company accountant has discovered severe discrepancies in the financial statements when she followed the trail of paperwork produced by a suspicious acquisition, following a year-long search for evidence of managerial embezzlement.

A) has discovered severe discrepancies in the financial statements when she followed
B) had discovered severe discrepancies in the financial statements after she followed
C) discovered severe discrepancies in the financial statements when she followed
D) discovered severe discrepancies in the financial statements when she had followed
E) has discovered severe discrepancies in the financial statements after she had followed
Manager
Joined: 25 Apr 2014
Posts: 114
Re: The company accountant has discovered severe discrepancies  [#permalink]

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07 Aug 2014, 11:32
4
1
I believe that when we have two past actions and when the order in which both the actions happened is clear, such as in this question, we need not specifically mention the tense with "had" with the first action and second certainly doesn't need one.
However in cases when order of the 2 events is not clearly mentioned or is unobvious, we need to put a "had" with the preceding action.
##### General Discussion
Manager
Joined: 12 Feb 2011
Posts: 88
Re: The company accountant has discovered severe discrepancies  [#permalink]

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30 May 2014, 11:56
1
goodyear2013 wrote:
The company accountant has discovered severe discrepancies in the financial statements when she followed the trail of paperwork produced by a suspicious acquisition, following a year-long search for evidence of managerial embezzlement.

A) has discovered severe discrepancies in the financial statements when she followed
B) had discovered severe discrepancies in the financial statements after she followed
C) discovered severe discrepancies in the financial statements when she followed
D) discovered severe discrepancies in the financial statements when she had followed
E) has discovered severe discrepancies in the financial statements after she had followed

To me the primary POE for A, B, D and E was the unnecessary use of perfect tenses. Additionally I am not quite sure on differences between the usage of "when" and the usage of "after", and how that plays in this sentence as both seem fine to me.

Can anyone comment. Thanks!
Director
Joined: 25 Apr 2012
Posts: 689
Location: India
GPA: 3.21
Re: The company accountant has discovered severe discrepancies  [#permalink]

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30 May 2014, 22:50
1
Dienekes wrote:
goodyear2013 wrote:
The company accountant has discovered severe discrepancies in the financial statements when she followed the trail of paperwork produced by a suspicious acquisition, following a year-long search for evidence of managerial embezzlement.

A) has discovered severe discrepancies in the financial statements when she followed
B) had discovered severe discrepancies in the financial statements after she followed
C) discovered severe discrepancies in the financial statements when she followed
D) discovered severe discrepancies in the financial statements when she had followed
E) has discovered severe discrepancies in the financial statements after she had followed

To me the primary POE for A, B, D and E was the unnecessary use of perfect tenses. Additionally I am not quite sure on differences between the usage of "when" and the usage of "after", and how that plays in this sentence as both seem fine to me.

Can anyone comment. Thanks!

On first look, I could take out Option A,B and E.
Present perfect tense is not used correctly here.

Usage of When and After: If you look at the usage in the sentence, when is indicating that the 2 actions happened at the same time.

The accountant discovered when she followed a trail of paper work

Use of after is giving the sequence of event in option B. Ideally discovery should happen after following up on the trail work and coming up with some proof. So in option B meaning is completely changed. as it says first something was discovered and then accountant followed up. Moreover, with words such as after, before use of past perfect tense is not essential at the past events are well defined with their point of occurrence.

Down to C and D. Now, If I go by meaning, The accountant would have followed a trail of paper work before discovering anything. Thus past perfect tense with followed is required.

For me D should be the answer but OA is C.

Will appreciate some inputs from experts on this.
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“If you can't fly then run, if you can't run then walk, if you can't walk then crawl, but whatever you do you have to keep moving forward.”

Board of Directors
Joined: 01 Sep 2010
Posts: 3311
Re: The company accountant has discovered severe discrepancies  [#permalink]

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01 Jun 2014, 01:49
1
WoundedTiger wrote:
Dienekes wrote:
goodyear2013 wrote:
The company accountant has discovered severe discrepancies in the financial statements when she followed the trail of paperwork produced by a suspicious acquisition, following a year-long search for evidence of managerial embezzlement.

A) has discovered severe discrepancies in the financial statements when she followed
B) had discovered severe discrepancies in the financial statements after she followed
C) discovered severe discrepancies in the financial statements when she followed
D) discovered severe discrepancies in the financial statements when she had followed
E) has discovered severe discrepancies in the financial statements after she had followed

To me the primary POE for A, B, D and E was the unnecessary use of perfect tenses. Additionally I am not quite sure on differences between the usage of "when" and the usage of "after", and how that plays in this sentence as both seem fine to me.

Can anyone comment. Thanks!

On first look, I could take out Option A,B and E.
Present perfect tense is not used correctly here.

Usage of When and After: If you look at the usage in the sentence, when is indicating that the 2 actions happened at the same time.

The accountant discovered when she followed a trail of paper work

Use of after is giving the sequence of event in option B. Ideally discovery should happen after following up on the trail work and coming up with some proof. So in option B meaning is completely changed. as it says first something was discovered and then accountant followed up. Moreover, with words such as after, before use of past perfect tense is not essential at the past events are well defined with their point of occurrence.

Down to C and D. Now, If I go by meaning, The accountant would have followed a trail of paper work before discovering anything. Thus past perfect tense with followed is required.

For me D should be the answer but OA is C.

Will appreciate some inputs from experts on this.

The problem with D is that the logic leads you to two events that happens both at the same time in the past.

She followed the evidences and as a result found something else. For istance B would be right but the usage of after makes it wrong. Moreover, here you have to connect the logical flow of the sentence: very important is the following of the trail after one year of work.

Hope this helps
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Manager
Joined: 17 Apr 2013
Posts: 59
Location: United States
Concentration: Other, Finance
Schools: SDSU '16
GMAT 1: 660 Q47 V34
GPA: 2.76
WE: Analyst (Real Estate)
Re: The company accountant has discovered severe discrepancies  [#permalink]

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08 Sep 2014, 23:04
Still not convinced why D is wrong :s
after all, the following up started way earlier than the discovery !
are there any other possible explanations to disqualify D?
_________________

Please +1 KUDO if my post helps. Thank you.

Senior Manager
Joined: 05 Nov 2012
Posts: 456
Concentration: Technology, Other
Re: The company accountant has discovered severe discrepancies  [#permalink]

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08 Sep 2014, 23:54
maggie27 wrote:
I believe that when we have two past actions and when the order in which both the actions happened is clear, such as in this question, we need not specifically mention the tense with "had" with the first action and second certainly doesn't need one.
However in cases when order of the 2 events is not clearly mentioned or is unobvious, we need to put a "had" with the preceding action.

I agree with this.Something i learned from eGmat tutorial.
SVP
Joined: 12 Dec 2016
Posts: 1674
Location: United States
GMAT 1: 700 Q49 V33
GPA: 3.64
Re: The company accountant has discovered severe discrepancies  [#permalink]

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23 Nov 2017, 11:13
boiled down to C and D.
"following a year-long search" indicates time series -> past perfect should not be used.
Also, "following" has 2 traps.
1/ test takers think the other half of the sentence is unimportant.
2/ "following" is not a result of an action of the preceding clause.
Re: The company accountant has discovered severe discrepancies &nbs [#permalink] 23 Nov 2017, 11:13
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