ACC 490 Entire Course
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ACC 490 Entire Course ACC ACC ACC ACC ACC ACC ACC
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Generally Accepted Auditing Standards Paper - DQ 1 - DQ 2 Individual Ch. 1 Textbook Exercise Learning Team Auditing, Attestation, and Assurance Services Paper - DQ 1 - DQ 2
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490 Week 3 Individual Ch. 5, 6, & 7 Textbook Exercises 490 Week 3 Learning TeamCh. 6 & 7 Textbook Exercises 490 week 3 Learning TeamAssessing Materiality and Risk Simulation 490 Week 3 - DQ 1 490 Week 3 - DQ 2 490 Week 4 IndividualCh. 8, 10, & 11 Textbook Exercises 490 Week 4 Learning TeamApollo Shoes Case Assignment 490 Week 4 - DQ 1 490 Week 4 - DQ 2 490 Week 5 IndividualCh. 11 & 13 Textbook Exercises 490 Week 5 Learning TeamAudit Sampling Case Memo and Presentation
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ACC 490 Week 1 DQ 1 ACC 490 Week 1 DQ 1 Why is public accounting often viewed as a guarantor of results, or even as a provider of assurance that one’s investment is of high quality? To what extent is it reasonable to view the auditor as a guarantor? Explain. To what extent do you believe that user expectations of the public accounting profession appear to be unwarranted? Explain.
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ACC 490 Week 1 DQ 2 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.
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ACC 490 Week 1 Generally Accepted Auditing Standards Paper ACC 490 Week 1 Generally Accepted Auditing Standards Paper Prepare a 700-1,050-word paper in which you explain the nature and functions of auditing. Relate your explanation to the audit functions in your organization, or an organization with which you are familiar. In your paper, be sure to address the following: a. Describe the elements of the Generally Accepted Auditing Standards (GAAS). b. Describe how these standards apply to financial, operational, and compliance audits. c. Explain the effect that the Sarbanes-Oxley Act of 2002, and the Public Company Accounting Oversight Board (PCAOB) will have on audits of publicly traded companies. d. Discuss the additional requirements that are placed on auditors from this Act, and the actions of the PCAOB
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ACC 490 Week 2 DQ 1 ACC 490 Week 2 DQ 1 Why is public accounting often viewed as a guarantor of results, or even as a provider of assurance that one’s investment is of high quality? To what extent is it reasonable to view the auditor as a guarantor? Explain. To what extent do you believe that user expectations of the public accounting profession appear to be unwarranted? Explain.
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ACC 490 Week 2 DQ 2 ACC 490 Week 2 DQ 2 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? • The relative competence of evidence obtained from external and internal sources. • The role of internal control with respect to internal evidence produced by a client’s data processing system. • The relative persuasiveness of auditor observation and recalculation evidence compared to external, external-internal, and internal documentary evidence.
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ACC 490 Week 2 Individual Ch. 1 Textbook Exercise ACC 490 Week 2 Individual Ch. 1 Textbook Exercise Resources: Ch. 1 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting Prepare written answers to the following assignment from Modern Auditing: Assurance Services and the Integrity of Financial Reporting: • Ch. 1: Comprehensive Question 1-23 – Organizations Associated with the Public Accounting Profession
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ACC 490 Week 2 Learning Team Auditing, Attestation, and Assurance Services Paper ACC 490 Week 2 Learning Team Auditing, Attestation, and Assurance Services Paper Prepare a 1,050- to 1,400-word paper in which you compare and contrast auditing, attestation, and assurance services. In your paper, address the following: • An example of each type of service
• Who might request such a service? • What standards apply to each service and who establishes those standards?
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ACC 490 Week 3 DQ 1 ACC 490 Week 3 DQ 1 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?
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ACC 490 Week 3 DQ 2 ACC 490 Week 3 DQ 2 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?
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ACC 490 Week 3 Individual Ch. 5, 6, and 7 Textbook Exercises ACC 490 Week 3 Individual Ch. 5, 6, and 7 Textbook Exercises 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 Questions 7-22 – Understanding the Entity and its Environment
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ACC 490 Week 3 Learning Team Assessing Materiality and Risk Simulation ACC 490 Week 3 Learning Team Assessing Materiality and Risk Simulation Resources: Assessing Materiality and Risk simulation on student website Complete the Assessing Materiality and Risk simulation located on the student website. Prepare a 350-word response to following questions after completing the simulation: • Why do certain accounts have to be audited 100%? • Why is materiality allocated only to those accounts that are sampled? • Is any component of audit risk within the control of the auditor? Explain. • How are the three risks that make up audit risk inter-related?
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ACC 490 Week 3 Learning Team Ch. 6 and 7 Textbook Exercises ACC 490 Week 3 Learning Team Ch. 6 and 7 Textbook Exercises 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 b
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ACC 490 Week 4 DQ 1 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?
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ACC 490 Week 4 DQ 2 ACC 490 Week 4 DQ 2 How does the auditor evaluate the results of audit procedures? What types of qualitative factors might the auditor consider when encountering an error? How might the results affect the audit conclusion?
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ACC 490 Week 4 IndividualCh. 8, 10, and 11 Textbook Exercises ACC 490 Week 4 IndividualCh. 8, 10, and 11 Textbook Exercises Resources: Ch. 8, 10, & 11 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. 8: Comprehensive Questions 8-16 – Analytical procedures • Ch. 10: Comprehensive Questions 10-32 – Components of Internal Control • Ch. 11: Comprehensive Questions 11-21 – Assessing Control Risk
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ACC 490 Week 4 Learning Team Apollo Shoes Case Assignment ACC 490 Week 4 Learning Team Apollo Shoes Case Assignment Resources: Apollo Shoes Case materials located on the student website
Complete the Internal Control audit section of the case using the Apollo Shoes Case materials, available under the Assessment section of Week Three on the student website. Review the Planning section, with emphasis on the Apollo Accounting and Control Procedures Manual and the Apollo Shoes Minutes, before completing the Internal Control audit section.
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ACC 490 Week 5 Individual Ch. 11 and 13 Textbook Exercises ACC 490 Week 5 Individual Ch. 11 and 13 Textbook Exercises Resources: Ch. 11 & 13 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. 11: Learning Checks 11-6, 11-8, & 11-9 • Ch. 13: Learning Check 13-8
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ACC 490 Week 5 Learning Team Audit Sampling Case Memo and Presentation ACC 490 Week 5 Learning Team Audit Sampling Case Memo and Presentation Resources: Ch. 13 of Modern Auditing: Assurance Services and the Integrity of FinancialReporting Prepare a 1,400- to 1,750-word memo to the Audit Partner, John Smith, summarizing your findings from the following case found in Ch. 13 of Modern Auditing: Assurance Services and the Integrity of Financial Reporting: • Case 13-36 – Mt. Hood Furniture—PPS Sampling Problem Format your memo consistent with APA guidelines. Prepare a 10- to 15-slide Microsoft® PowerPoint® presentation illustrating your Audit Sampling Case Memo.
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