ACC 490 Complete Class

1
ACC 490

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ACC 490 Complete Class

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• ACC 490 Week 1 Generally Accepted Auditing
  Standards Paper
• ACC 490 Week 1 DQ 1
• ACC 490 Week 1 DQ 2
• ACC 490 Week 2 Individual Ch. 1 Textbook
  Exercises
• ACC 490 Week 2 Learning Team Auditing,
  Attestation, and Assurance Services Paper
• ACC 490 Week 2 DQ 1
• ACC 490 Week 2 DQ 2
• ACC 490 Week 3 Individual Ch. 5, 6, 7 Textbook
  Exercises
• ACC 490 Week 3 Learning Team Ch. 6 7 Textbook
  Exercises
• ACC 490 week 3 Learning Team Assessing
  Materiality and Risk Simulation
• ACC 490 Week 3 DQ 1
• ACC 490 Week 3 DQ 2

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ACC 490 Week 1 DQ 1

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• Why is public accounting often viewed as a
  guarantor of results, or even as a provider of
  assurance that ones 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

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• 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

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• 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

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• Why is public accounting often viewed as a
  guarantor of results, or even as a provider of
  assurance that ones 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.

7
ACC 490 Week 2 DQ 2

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• 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
  clients 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
Exercises

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• esources 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 

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  e-services-paper
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• 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?
•  
• Format your paper consistent with APA guidelines.

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ACC 490 Week 3 DQ 1

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• 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

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• 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 Learning Team Assessing
Materiality and Risk Simulation

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  lation
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• 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 7 Textbook
Exercises

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• esources 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

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• 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

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• 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 Individual Ch. 8, 10, 11
Textbook Exercises

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• 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

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• 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 13 Textbook
Exercises

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• 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

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• 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 FurniturePPS
  Sampling Problem
•  
• Format your memo consistent with APA guidelines.
•  
• Prepare a 10- to 15-slide Microsoft PowerPoint p
  resentation illustrating your Audit Sampling Case
  Memo.