ACC 490 (Auditing)
ACC 490 Week 1 DQ 1
The American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA) have positioned the auditing professions to become assurance professions. What is the difference between assurance services, attestation services, and auditing services? What are the economic issues that drive the increased demand for assurance services? What is one assurance engagement and one attestation engagement other than an audit of financial statements?What are the differences between the two engagements?
ACC 490 Week 1 DQ 2
The Sarbanes-Oxley Act of 2002 has been described as the most far-reaching legislation affecting business since the passage of the 1933 Securities Act. What are the specific portions of the legislation that affect the external audit profession, and how do they affect the profession? How does the legislation affect the internal audit profession? What are some activities that are implied in the legislation, as well as activities that will likely emerge as companies implement various provisions of the act? Do you believe the legislation enhances the power and prestige of the audit profession, or alternatively, does it decrease both the power and prestige of the profession?Explain.
ACC 490 Week 1 DQ 3
Access the U.S. Securities and Exchange Commission (SEC) Web site,.sec.gov/”>http://www.sec.gov. What is the most recent litigation brought by the SEC against a public firm or against an accounting firm? Read the abstract of the complaint and download the document filed with the court. Comment on the nature of the litigation. What is the most recent Staff Accounting Bulletinthat provides guidance to the profession? What was the guidance?
ACC 490 Week 1 Indivisual Assignment Auditing Paper (950+ Words)
ACC 490 Week 1 Summary
ACC 290 Week 2 DQ 1
What is the purpose of engagement planning? What critical information should the auditor consider during engagement planning? How will this information affect the scope of the audit?
ACC 490 Week 2 DQ 2
What are the components of the audit risk model? How does the audit risk model affect an audit plan?
ACC 490 Week 2 DQ 3
The third generally accepted standard of audit fieldwork requires that auditors obtain sufficient, competent audit evidence to afford a reasonable basis for an opinion regarding the financial statements under examination. In considering what constitutes sufficient, competent audit evidence, a distinction should be made between underlying accounting data and all corroborating information available to the auditor. What presumptions can be made about the following?
ACC 490 Week 2 Individual Assignment Chap 1 (Exercise)
ACC 490 Week 2 LT Assignment Auditing, Attestation, and Assurance Services. (1100+ Words)
ACC 490 Week 2 Summary.
ACC 490 Week 3 DQ 1
Why do auditors have to consider the internal controls of the organization? What are some key elements of internal control? Which are the most important? How will the auditor have to modify the audit program if the internal controls are deemed inadequate to support management assertions?
ACC 490 WEEK 3 DQ 2
How are the analytical procedures used in an audit engagement? What premise underlies the use of analytical procedures in auditing? What sources of information can an auditor use to develop expectations? Please provide examples.
ACC 490 Week 3 DQ 3
What are the two types of audit tests? What are some examples of each of these two types of tests? How will the auditor use the data gathered from these tests?
ACC 490 Week 3 Individual Assignment Chap5, 6 and 7 (Exercise)
ACC 490 Week 3 LT Assignment Assessing Materiality & Risk.
ACC 490 Week 3 LT Assignment Chap 6 and 7 (Exercise)
ACC 490 Week 3 Summary
ACC 490 Week 4 DQ 1
Why do auditors find it necessary to use sampling? What are the risks associated with sampling? How might these risks affect the audit conclusion?
ACC 490 Week 4 DQ 2
What is the importance of defining the population when performing audit procedures? How would defining the population affect the sample size? How would incorrectly defining the population affect the sampling unit?
ACC 490 Week 4 DQ 3
How does the auditor evaluate the results of audit procedures? What types of qualitative factors might the audit consider when encountering an error? How might the results affect the audit conclusion?
ACC 490 Week 4 Individual Assignment Chap 8, 10 and 11 (Exercise)
ACC 490 Week 4 LT Assignment Apollo Shoes Case (1200+ Words)
ACC 490 Week 4 Summary
ACC 490 Week 5 Individual Assignment Chap 11 and 13 (Exercise)
ACC 490 Week 5 LT Assignment Audit Sampling Case (1500+ Words)
ACC 490 Week 5 Summary
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