ACC 491 Complete Class

1
ACC 491

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ACC 491 Complete Class

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• ACC 491 Week 1 Individual Assignment Generally
  Accepted Auditing Standards Paper
• ACC 491 Week 1 DQ 1
• ACC 491 Week 1 DQ 2
• ACC 491 week 2 Individual Assignments From the
  Text
• ACC 491 Week 2 Team Assignment Auditing,
  Attestation, and Assurance Services Paper
• ACC 491 Week 2 DQ 1
• ACC 491 Week 2 DQ 2
• ACC 491 week 3 Individual Assignments From the
  Text
• ACC 491 week 3 Team Assignments From the Text
• ACC 491 Week 3 Team Assignment Assessing
  Materiality and Risk Simulation
• ACC 491 Week 3 DQ 1
• ACC 491 Week 3 DQ 2

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ACC 491 Week 1 DQ 1

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• 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?

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ACC 491 Week 1 DQ 2

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• he ten Generally Accepted Auditing Standards
  (GAAS) provide the foundation for all other
  auditing standards and interpretations. What is
  the definition of the standard of due
  professional care, and how might a court decide
  whether an audit firm met the standard?  Why is
  independence often considered the cornerstone of
  the auditing profession? Why were independence
  issues a primary concern of Congress when they
  developed the Sarbanes-Oxley Act?
•  

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ACC 491 Week 1 Individual Assignment Generally
Accepted Auditing Standards Paper

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  -standards-paper
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• Write a 700- to 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
•  
•          Describe the elements of the Generally
  Accepted Auditing Standards (GAAS).? 
•          Describe how these standards apply to
  financial, operational, and compliance
  audits.? 
•          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.? 
•          Discuss the additional requirements that
  are placed on auditors from this Act, and the
  actions of the PCAOB.?

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ACC 491 Week 2 DQ 1

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• 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?
•  

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ACC 491 Week 2 DQ 2

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•  
• What are the components of the audit risk model?
  How does the audit risk model impact an audit
  plan?

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ACC 491 week 2 Individual Assignments From the
Text

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• ResourceModern Auditing Assurance Services and
  the Integrity of Financial Reporting
• Prepare written answers to Chapter 1
  Comprehensive Question 1-23 Organizations
  associated with the public accounting profession.

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ACC 491 Week 2 Team Assignment Auditing,
Attestation, and Assurance Services Paper

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  nce-services-paper
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• Write a 1,050- to 1,400-word paper in which you
  compare and contrast auditing, attestation, and
  assurance services. In your paper, be sure to
  include 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 491 Week 3 DQ 1

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• How are 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? Give examples.
•  

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ACC 491 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 491 Week 3 Individual Assignments From the
Text

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• Resource Modern Auditing Assurance Services and
  the Integrity of Financial Reporting
• Prepare written answers to the following
  assignments
•  
• 1.     Chapter 5 Comprehensive Questions 5-30
  Assertions
• 2.     Chapter 6 Comprehensive Questions 6-22
  Audit Evidence
• 3.     Chapter 7 Comprehensive Questions 7-22
  Understanding the Entity and its Environment

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ACC 491 Week 3 Team Assignment Assessing
Materiality and Risk Simulation

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  mulation
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• Resources Assessing Materiality and Risk located
  on the Week Two Materials page
• Complete the simulation and prepare a 350-word
  total (not per question) response to the
  following questions
•  
•          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 interrelated??

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ACC 491 week 3 Team Assignments From the Text

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• ResourceModern Auditing Assurance Services and
  the Integrity of Financial Reporting
• Prepare written answers to the following
  assignments
•  
• 1.     Chapter 6 Comprehensive Question 6-26
  Audit Programs and Assertions
• 2.     Chapter 7 Case 7-25 New Client
  Acceptance, part b only

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ACC 491 Week 4 DQ 1

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• What are some of the different types of sampling
  methods that are available to the auditor? How
  does the auditor decide which method to use? How
  will the different methods affect the audit?
•  

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ACC 491 Week 4 DQ 2

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• What is the importance of defining the population
  when performing audit procedures? How will this
  affect the sample size? How will incorrectly
  defining the population affect the sampling unit?
•  

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ACC 491 week 4 Individual Assignments From the
Text

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• ResourceModern Auditing Assurance Services and
  the Integrity of Financial Reporting
• Prepare answers to the following assignments
•  
• 1.     Chapter 8 Comprehensive Questions 8-16
  Analytical procedures
• 2.     Chapter 10 Comprehensive Questions 10-32
  Components of Internal Control
• 3.     Chapter 11 Comprehensive Questions 11-21
  Assessing Control Risk

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ACC 491 Week 4 Team Assignment Apollo Shoes Case
Assignment

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• Resources Apollo Shoes Case Materials located on
  the Week Three Materials page
• Review the Planning section, with emphasis on the
  Apollo Accounting and Control Procedures Manual
  and the Apollo Shoe Minutes. Complete the
  Internal Control audit section of the case.
•  

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ACC 491 week 5 Individual Assignments From the
Text

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• ResourceModern Auditing Assurance Services and
  the Integrity of Financial Reporting
• Download the Adobe Reader version of Ch. 11 and
  13 to complete this assignment.
•  
•          Click on the link for Ch. 11 of? Modern
  Auditing on the course website.
•          Click? Download eBook on the left-hand
  side of the page.
•          Download Ch. 11 and 13 of? Modern
  Auditing. 
• Prepare written answers to the following
  assignments
•  
•          Ch. 11 Learning Check 11-6?
•          Ch. 11 Learning Check 11-8?
•          Ch. 11 Learning Check 11-9?

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ACC 491 Week 5 Team Assignment Audit Sampling
Case Memo

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• ResourceModern Auditing Assurance Services and
  the Integrity of Financial Reporting
• Prepare a 1,400- to 1,750-word memo to the Audit
  Partner, John Smith, summarizing your findings
  from the following case
•  
•          Ch. 13 Case Mt. Hood FurniturePPS
  sampling problemCase 13-36?
•  
•  
• Also, since John Smith is primarily a visual
  person, he has asked for all memos to be
  summarized and put into a presentation. Prepare
  10-15 Microsoft PowerPoint slides, with speaker
  notes, illustrating your Audit Sampling Case
  Memo. Please submit your memo and presentation.