Hello
Write a brief response, 30-90-words, for each question below.
- In your own words, define “Auditing.â€
- Discuss the importance of “Evidence†in auditing.
- Define “Independence†and “Objectivity†as they relate to auditing.
- Audits typically consist of three phases: Planning; Fieldwork; Reporting. Describe activities that accompany each phase.
- Distinguish between Assurance and Attestation Services.
- Describe the following types of Audits:
- Operational Audits
- Compliance Audits
- Financial Statement Audits
- Informational Technology Audits (may need to go outside the text to address this)
- Discuss the following types of Auditors:
- Auditors Working for CPA Firms
- Governmental Auditors (e.g. GAO, IRS, health inspectors)
- Internal Auditors
- Identify the roles CPA firms play in society.
- Briefly explain Sarbanes-Oxley (SOX) and the role the Securities and Exchange Commission (SEC) plays in regulating audits.
- What is the role of the AICPA? The PCAOB? The Institute of Internal Auditors (IIA)?
- Summarize the 10 components of Generally Accepted Auditing Standards (GAAS)
- What are SAS, and for what are they used?
- True or False – CPA firms are required to engage in quality control efforts of its audits? Why or Why not?
- What is a Peer Review and how and when are they performed?
- Why does government often have different auditing and accounting standards?
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