ACG 4632 Introduction to Financial Statement Auditing Spring 2015 Section 422 Instructor: Devin Williams‚ CPA Chapter 2 The Financial Statement Auditing Environment Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. • http://www.youtube.com/watch?feature=pla yer_detailpage&v=KBV-JHJcB7c&list=UUp_A9 126rB138FOGsdm90vw Types of Auditors • • • • • External auditors Internal Auditors Governmental
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The Effect of Sarbanes-Oxley (SOX) and the Public Companies Accounting Oversight Board (PCAOB) on Auditing Practice In business‚ there should have various rules and regulation governing in order to avoid mismanagement and frauds associated. In the United States‚ several bodies have been put in place to oversee‚ create registration‚ reporting and‚ providing transparency. Such bodies include‚ the Sarbanes-Oxley (SOX) which eventually resulted in the creation of the Public Company Accounting Oversight
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Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions. Journal of Business Ethics‚ (71)‚ 39-71. Retrieved from http://www.springer.com/ Louwers‚ T.‚ Ramsay‚ R.‚ Sinason‚ D.‚ Strawser‚ J.‚ & Thibodeau‚ J. (2011). Auditing & Assurance Services. New York‚ New York: McGraw-Hill/Irwin. Su‚ S. (2006). Cultural Differences and Accounting Ethics: An Empirical Study for Accounting Students. International Journal of Organizational Innovation‚ 165-181. Retrieved from
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Less Time! 100% Satisfaction Guarantee DESCRIPTION FOR THIS STUDY GUIDE: TUTORIAL: This tutorial includes 8 pages of solutions. A+++ WORK! Resources: Ch. 5‚ 6‚ & 7 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting Prepare written answers to the following assignments from Modern Auditing: Assurance Services and the Integrity of Financial Reporting. Ch. 5: Comprehensive Questions 5-30 – Assertions Ch. 6: Comprehensive Questions 6-22 – Audit Evidence Ch. 7: Comprehensive
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The auditing firmneeds to stay independent in mind and appearance and this may be an issue when auditingboth. 2.This case implies that no auditor with the firm of Abernethy and Chapman has an in-depthunderstanding of the consumer electronics industry. Is a CPA firm allowed to accept anengagement without having established the necessary expertise to oversee the audit?The firstgeneral standard of Generally Accepted Auditing Standards is that the auditor must haveformal education in auditing and accounting
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of independence in the company’s internal audit reporting structure‚ which was not challenged by the audit committee or external auditors. Observations on internal audit reporting and processes Internal auditing mission and scope According to Thornburgh’s report‚ internal auditing was focused primarily on maximizing revenue‚ reducing costs‚ and improving efficiencies. The group performed audits and projects that would be seen as adding value to the company‚ rather than monitoring the
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G1311795 Table of Contents ABSTRACT 3 CHAPTER ONE 4 INTRODUCTION 4 1.1 BACKGROUND OF THE STUDY 4 1.2 RESEARCH QUESTIONS 5 1.3 RESEARCH OBJECTIVES 6 CHAPTER TWO 7 LITERATURE REVIEW 7 2.1 History of Auditing 7 2.2 Shariah Audit and Maqasid al Shariah 8 2.3 Conventional Auditing versus Islamic Auditing 9 2.4 Audit Practitioners in Malaysia 9 2.5 IFSA 2013 10 CHAPTER THREE 11 RESEARCH METHODOLOGY 11 3.1 INTRODUCTION 11 3.2 RESEARCH METHODOLOGY 11 CHAPTER FOUR 12 FINDINGS & ANALYSIS 12 4.1 Issues
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of the CPA Exam: Financial accounting and reporting (FAR) Auditing and attestation (AUD) Business environment and concepts (BEC) Regulation (REG) Each of these sections test different aspects of the accounting profession‚ from financial accounting to audit and business environment. These four sections represent a total of 14 hours of testing. The Audit and Attestation section includes knowledge of ethics and independence‚ auditing procedures and standards‚ and the skills needed to apply that
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Less Time! 100% Satisfaction Guarantee DESCRIPTION FOR THIS STUDY GUIDE: TUTORIAL: This tutorial includes 6 pages of solutions. A+++ WORK! Resources: Ch. 6 & 7 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting Prepare written answers to the following assignments from the text Modern Auditing: Assurance Services and the Integrity of Financial Reporting: Ch. 6: Comprehensive Question 6-26 – Audit Programs and Assertions Ch. 7: Case 7-25 – New Client Acceptance‚ Part
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The team will distinguish between the types of audits that may use for each process. The team will also recommend the most appropriate audit for each process and explain how to conduct the audits. Identifying events that may prevent reliance on auditing through the computer will also be presented to Kudler for review (Apollo Group‚ 2009). Types of Audits The types of information technology audits are attestation‚ findings and recommendations‚ SAS 70 audits‚ and SAS 94 audits. If Kudler
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